In case of insufficiency Money on the correspondent account of the bank, in order to notify all claims made against it, operations to write off funds are carried out in accordance with the sequence established by law.

Settlement documents that are not executed at the end of the business day due to insufficient funds on the correspondent account, related to 1-5 groups of priority, are placed in the file cabinet of unpaid settlement documents in the RCC.

First of all write-offs are carried out according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health for the recovery of alimony. Secondly write-offs are made according to executive documents providing for the transfer or issuance of funds for settlements on the payment of severance benefits, and remuneration of labor with persons working under an employment contract, including under a contract for the payment of remuneration under an author's agreement. In the third turn there is a write-off under payment documents that provide for the transfer or issuance of funds for settlements on wages with persons working under an employment contract, as well as for contributions to the state social extra-budgetary fund: a pension fund, a mandatory health insurance. In the fourth turn write-offs are made under executive documents providing for the satisfaction of other monetary claims. Fifth write-off is made according to other payment documents in the order of calendar priority.

To record unpaid settlement documents of a correspondent account in a bank, off-balance accounts are used:

1. 90903 - "Customer settlement documents not paid on time due to lack of funds on the bank's correspondent account" (for client transactions)

2. 90904 - “Settlement documents not paid on time due to lack of funds on the correspondent account of the bank” (for business transactions)

Settlement documents for other payments are not subject to accounting by the subdivision of the settlement network of the Central Bank and are transferred for placement in the card file of unpaid settlement documents maintained by the bank.

If the operation to debit funds from the client’s current account and the correspondent account of the bank cannot be carried out in one day, then if there are funds on the correspondent account, the amount of settlement documents should be reflected on the balance sheet account 30223 “Client funds for incomplete settlement transactions when making settlements through the Central Bank division »

If the funds on the correspondent account of the bank are insufficient, the settlement documents are placed in the file of unpaid settlement documents, and the funds from the calculation 30223 are credited to account 47418.

“Funds debited from customer accounts, but not posted to the bank’s correspondent account due to lack of funds” Amounts received on the bank’s correspondent account and reflected on account 30223 no later than the next business day must be posted to customer accounts on the basis of a memorial order.

7. Reflection in the accounting of interbank settlements

According to the regulation of the Bank of the Russian Federation on non-cash settlements, Banks may open correspondent accounts with the RCC of the Central Bank of the Russian Federation and other commercial Banks. A bank that has opened a correspondent account for another Bank is called a Correspondent Bank. A bank that has opened a correspondent account with another Bank and is its manager is called the Respondent Bank. The correspondent account opened by the Correspondent Bank for the Respondent Bank is called LORO (your account is opened with us). The correspondent account opened with the respondent Bank is called NOSTRO (our account is opened with us). The relationship between the Banks in the implementation of settlement transactions on correspondent accounts is regulated by law and the correspondent account agreement concluded between the parties.

In accounting, operations on LORO and NOSTRO accounts are reflected in the following postings:

At the Correspondent Bank

1) Funds have been credited to the LORO account

2) Funds debited from LORO account

At the respondent bank

1) Funds are credited through the NOSTRO account

2) Funds debited from NOSTRO account

Reflection in the accounting of Banks of operations in case of discrepancy between the date of debiting funds from the client's account (with the date of reflection on the accounts of LORO and NOSTRO).

At the bank of the sender of the payment:

At the Respondent Bank or at the Correspondent Bank:

1) On the day the funds are debited from customer accounts

Dt 40702, 30102

2) Upon receipt of confirmation (account statement) on the day of the payment date

In the respondent Bank:

Reflection of transactions when the Bank - respondent confirms its account

In the respondent Bank:

1) On the day of transfer of funds from a correspondent account with the Bank of the Russian Federation

2) Upon receipt of confirmation on the day of the due date of payment

Correspondent Bank:

1) On the day the funds are credited to the correspondent account with the Bank of the Russian Federation

2) On the due date of payment

Reflection of transactions in case of return by the correspondent Bank of funds from the correspondent account of LORO

At the Correspondent Bank

On the day of transferring funds from a correspondent account with the Bank of the Russian Federation:

At the respondent bank

1) On the day of debiting funds from the LORO account in accordance with the agreement:

2) On the day the funds are credited to the correspondent account with the Bank of the Russian Federation:

Reflection of cash withdrawal operations from a correspondent account opened with another Bank

At the respondent bank

At the Correspondent Bank

8. Registration of settlements of the Bank with its branches

Settlement transactions commercial bank between the parent organization and branches, as well as between branches of the same credit institution, is carried out through the accounts of interbranch settlements. According to the accounts of interbranch settlements, the bank's subdivisions can make payments for all banking operations license of the Bank of Russia authorized by the credit institution, determined by the Regulations on the branch and internal banking rules developed in accordance with the law and regulations Bank of Russia.

Internally, banking rules are drawn up as a separate document, approved by the executive body of the credit institution and must contain:

1) The procedure for opening, closing and replenishing (increasing the balance of a passive account) accounts for inter-branch settlements.

2) The procedure for identifying each settlement participant in the system of interbranch settlements of the credit institution when making settlements.

3) Description of the workflow, the procedure for the transfer and processing of settlement documents, when conducting operations on the accounts of interbranch settlements, as well as the sequence of documents passing between the bank's divisions.

4) The procedure for forwarding settlement documents.

5) The procedure for conducting settlement operations by divisions of credit institutions, the redistribution of funds.

6) The procedure for daily reconciliation of settlements between divisions of the credit institution on the accounts of interbranch settlements and on the redistribution of funds.

7) The procedure for actions of the divisions of a credit institution upon receipt of a settlement document, for making a payment, in case of untimely receipt or non-receipt of confirmation of a settlement transaction due to technical reasons, or in connection with the occurrence of force majeure circumstances.

8) Other issues regulating the conduct of settlements within the credit institution.

Each subdivision of a commercial bank must have a unique number in the settlement system of the credit organization, which contains no more than four characters. To identify him as a participant in settlements, which is indicated in the personal account for interbranch settlements opened by a division of a credit institution.

In the absence of a correspondent sub-account with the Bank of Russia and correspondent accounts with other commercial banks, the branch conducts all settlement operations through interbranch settlement accounts opened in the divisions of a credit institution that have correspondent accounts with the Bank of Russia.

In addition, a branch may open interbranch settlement accounts in other branches of a credit institution, if it is provided for by the banking rules for the functioning of the settlement system of credit institutions.

A representative of a credit institution shall deposit cash at the cash desk of a Bank of Russia institution by requesting a cash contribution 0402001. The advertisement issued by a subdivision of a credit institution shall indicate the number of the bank account of the credit institution, its bank identification code, and the number of the personal account. A representative of a credit institution submits a completed advertisement to an accountant of an institution of the Bank of Russia for verification of compliance with the established form of the form. A representative of a credit institution shall hand over to the cash desk of the BR cash, formed and packaged in accordance with the requirements of Regulation N 318-P. The cashier accepts bundles of banknotes according to the inscriptions on the top overlays of the bundles of banknotes with checking the number of spines, the correctness and integrity of the packaging and seals, the presence of the necessary details on the top overlays of the bundles of banknotes, seals, cassettes with bundles of banknotes - with checking the correctness and integrity of the packaging and seals, the presence on the label and seals of the necessary details, the correspondence of the number and denomination of bundles of banknotes inserted into the cassette to the details indicated on the label for the cassette with bundles of banknotes, bags with coins - according to the inscriptions on the labels for bags with coins with checking the correctness and integrity of the packaging and seals, the presence of the necessary details on seals and labels for bags with coins. If the actual amount of cash handed over by the representative and the amount specified in the announcement correspond, the representative of the credit institution receives from the cashier's worker of the Bank of Russia institution a receipt for the announcement signed by accounting and cash workers, with an imprint of a seal containing the names of the territorial institution of the Bank of Russia, the name and (or) the cash desk number of the institution of the Bank of Russia that accepted the cash. If a discrepancy between the amounts is detected when accepting cash, the cashier offers the representative of the credit institution to re-fill the advertisement for the amount actually paid. The cashier crosses out the originally issued announcement, on the back of the receipt to the announcement indicates the amount of cash actually received and signs, after which he returns the original announcement to the accountant. The announcement and the order are destroyed in any way that excludes the possibility of restoring their original form. The receipt is sent to the cash documents of the institution of the Bank of Russia. The procedure for obtaining cash in an institution of the Bank of Russia. A representative of a credit institution who has not opened a personal account for cash services of a division of the credit institution shall receive cash on the basis of a cash check issued by the credit institution. A subdivision of a credit institution that has a personal account opened for cash services of a subdivision of a credit institution receives cash on a cash voucher. The number of the specified personal account is affixed to the cash voucher. The credit institution receives cash within the limits of the amount on the bank account of the credit institution. The BR institution notifies the division of the credit institution of the receipt of funds to the personal account. A subdivision of a credit institution shall receive cash no later than the business day following the day the funds are credited to the personal account. Funds not received by a division of a credit institution within the established period shall be transferred by an institution of the Bank of Russia to the credit institution no later than three business days from the date of their receipt to the personal account for cash services of the division of the credit institution, unless otherwise provided by the agreement on the basis of which cash services are provided. The organization receives cash within the limits of the amount of money in the bank account of the organization.

12. Registration and accounting of bank settlements with its branches. Control and reconciliation of settlements on correspondent accounts. Maintaining a file of unpaid settlement documents not paid on time due to lack of funds on the correspondent account

Settlements between branches of one bank are made in the manner prescribed by this bank. A special balance account No. 890 can be used, which is called: "Settlements between institutions subordinate to one bank." Settlements between customers who have accounts in one bank institution are carried out by these institutions, bypassing correspondent accounts and intra-bank settlement accounts, by debiting and crediting funds to customer accounts. Commercial banks can organize their own settlement centers to make settlements for the clientele they serve, and carry out operations in them to offset mutual claims. For this purpose, an existing or specially created computer center is used. Non-resident institutions of the bank may be included in the composition of participants in mutual offsets. Commercial banks are allowed to open correspondent sub-accounts in other banks for settlements of their clients.

Reconciliation of settlements on the correspondent account of a commercial bank in the RCC is carried out on a monthly basis on the basis of statements of verification of the status of settlements.

Accounting for settlements with branches

Settlements with branches allocated to a separate balance often raise questions from accountants. For example, how can an organization record the costs associated with the work of a unit, or how to transfer some property to it? In addition, often accountants do not know what taxes branches should report on their own. You will find answers to these questions in our article.

HER. Amarina, expert of AG "RADA"

A branch is a separate subdivision of an organization that is located outside its location and performs its functions. This is indicated in Article 55 of the Civil Code of the Russian Federation. A branch is not a legal entity. He only receives property from the organization that created it and acts on the basis of the provisions approved by it. To do this, the branch must be indicated in the constituent documents of the organization. The head of the branch is appointed by the head of the head office and acts on the basis of a power of attorney. To account for settlements with branches that are allocated to a separate balance sheet, account 79 “Intra-economic settlements” is used. Depending on the situation, sub-accounts are opened for this account: - 79-1 "Settlements for allocated property"; - 79-2 "Settlements for current operations".

How to transfer property to a branch

Both the parent organization and the branch, in order to account for settlements on allocated property, must open subaccount 79-1 “Settlements on allocated property”. The cost of the property transferred to the branch, the accountant of the head office of the organization must be reflected in the accounting by the following entry: DEBIT 79-1 CREDIT 01 (03, 04, 10, 41…)– the initial cost of the property transferred to the branch was written off. When transferring fixed assets, intangible assets, as well as property intended for lease to the branch, it is necessary to reflect the amount of accrued depreciation: DEBIT 02 (05) CREDIT 79-1- the amount of accrued depreciation on property transferred to the branch was written off. The accountant of the branch takes into account the amount of depreciation of property received from the head office by postings: DEBIT 01 (03, 04, 10, 41…) CREDIT 79-1– capitalized property received from the head office of the organization; DEBIT 79-1 CREDIT 02 (05)– the amount of depreciation on fixed assets is taken into account, intangible assets and property intended for rent. Please note that value of valuables transferred to a branch for use for non-production purposes is subject to VAT. This is stated in article 146 of the Tax Code of the Russian Federation. Example 1 Furnitura LLC, headquartered in St. Petersburg, opened a branch in Voronezh and allocated it to a separate balance sheet. The head office handed over to the branch equipment with an initial cost of 72,000 rubles. Depreciation was charged on it - 24,000 rubles. Also, the parent organization transferred part of the finished product to the branch. The balance sheet value of the goods is 42,000 rubles. The accountant of the head office of Furnitura LLC made the following entries: DEBIT 79-1 CREDIT 01- 72,000 rubles - the initial cost of the equipment transferred to the branch was written off; DEBIT 02 CREDIT 79-1– 24,000 rubles - the amount of depreciation of the transferred equipment was written off; DEBIT 79-1 CREDIT 41– 42,000 rubles - the cost of the goods transferred to the branch was written off. The accountant of the branch made the following entries: DEBIT 01 CREDIT 79-1- 72,000 rubles - the equipment received from the head office of the organization was credited; DEBIT 79-1 CREDIT 02– 24,000 rubles - the amount of depreciation of the received equipment is taken into account; DEBIT 41 CREDIT 79-1– 42,000 rubles - the value of the goods received from the head office of the organization was credited.

Current settlements with a branch

In addition to property, the parent organization can also transfer cash, costs and funds in settlements (accounts receivable and accounts payable). For such settlements with the branch, a sub-account 79-2 “Settlements on current operations” is opened to account 79. And this should be done by both the parent organization and the branch.

Accounting at the head office of the organization

The transfer of funds to a branch is reflected in the posting: - funds were transferred to a branch allocated to a separate balance sheet. The accountant of the branch must make the same entry in the accounting if he transfers funds to the head office of the organization: DEBIT 79-2 CREDIT 50 (51, 52…)- funds were transferred to the head office of the organization. The expenses incurred by the head office of the organization, but related to the activities of the branch, when transferred to the branch, are reflected in the posting: DEBIT 79-2 CREDIT 20 (25, 26…)- the expenses incurred by the head office of the organization related to the activities of the branch were transferred to the branch. When transferring receivables and payables, the head office will make entries: DEBIT 79-2 CREDIT 62 (76)– receivables transferred to the branch; DEBIT 60 (76) CREDIT 79-2- accounts payable transferred to the branch.

Branch accounting

When receiving money from the parent organization, the accountant of the branch will make a posting: - funds are received from the head office of the enterprise. If the accountant of the head office of the organization receives money from the branch, he must make a similar entry in accounting: DEBIT 50 (51, 52…) CREDIT 79-2- funds received from the branch. Expenses incurred by the head office of the organization, but related to the activities of the branch, are reflected in the accounting of the branch as follows: DEBIT 20 (25, 26…) CREDIT 79-2- expenses incurred by the head office and related to the activities of the branch are taken into account on the balance sheet of the branch. Accounts receivable and accounts payable received by the branch from the head office should be reflected as follows: DEBIT 60 (76) CREDIT 79-2- accounting for accounts receivable; DEBIT 79-2 CREDIT 62 (76)- accounted for accounts payable.

What reports do branches submit?

According to article 19 of the Tax Code of the Russian Federation, taxes are paid by organizations. Branches only fulfill the obligations of organizations to pay taxes at their location. In addition, they submit tax declarations to the inspectorate so that the tax authorities can check whether payments to the budget are calculated correctly. In some inspectorates, branches are required not only to declare, but also financial statements(balance sheet, income statement, etc.). According to the tax authorities, these documents also help control the calculation of taxes.

income tax return

AT tax office at the location of its location, the branch must submit the following pages of the income tax declaration: - title page. It must indicate the name of the company, its address and the address of the branch, TIN, KPP of the company and its branch, etc.; - Appendix 5a to sheet 2. It calculates the income tax that the branch must pay. This sheet should be stamped by the tax office at the location of the parent organization. Appendix 5a is usually filled in by the accountant of the parent organization. Then he submits it, along with the declaration, to the inspection at the location of the head unit. On this application, the inspector will put a seal, thereby confirming that the information about the tax that the branch must pay is indicated in the general declaration of the organization.

Property tax calculation

If the branch has its own current account and a separate balance sheet, then it must pay property tax. Moreover, the property tax accrued by the branch reduces the tax accrued for the whole organization. To do this, the branch must inform the head office of the organization in advance of the amount of tax on its property. The branches fill out the property tax calculation in accordance with form No. 1152002. It includes: - title page. It indicates the details of both the parent organization and the branch itself; - sheet 2, in which the amount of tax is calculated; - Appendix A1 "Calculation of the value of property for a separate subdivision"; - Appendix B1 "Calculation of the cost of exempt property for a separate subdivision". It can not be handed over if the branch does not have privileged property.

Personal income tax

All firms, when paying personal income tax, act as tax agents. At the same time, organizations that have branches are required to transfer the calculated and withheld amounts of tax both at their location and at the location of their branches. This is indicated in paragraph 7 of Article 226 of the Tax Code of the Russian Federation. The amount of tax payable by a branch is calculated based on the income of employees of these branches. At the end of the year, branches must report to the tax authorities on the amount of tax accrued. To do this, annually, information on accrued income and withheld personal income tax in the form No. 2-NDFL must be submitted to the tax office. It is filled in for each employee of the branch.

UST and contributions to pension insurance

If a branch pays its employees wages and other remuneration, it must submit a UST declaration to the tax authorities. This is indicated in paragraph 8 of Article 243 of the Tax Code of the Russian Federation. In addition to it, it is also necessary to prepare a declaration on insurance premiums for compulsory pension insurance. Please note: declarations are filled out in the usual manner, but include only information about payments to employees of branches.

Information about employees in the Pension Fund

Branch accountants must report annually to pension fund. To do this, they must submit to their employees individual information for the past year on the length of service and accrued earnings. At the same time, when filling out the reporting forms, only payments to employees made directly by the branch are taken into account.

In the absence of a correspondent sub-account with the Bank of Russia and correspondent accounts with other credit institutions, the branch conducts all settlement transactions through inter-branch settlement accounts opened in the divisions of the credit institution that have correspondent accounts (sub-accounts) with the Bank of Russia. In addition, a branch may open interbranch settlement accounts in other branches of a credit institution, if this is provided for by the Rules for the Construction and Operation of the Settlement System of a Credit Institution.

The organization and conduct of settlements through the accounts of interbranch settlements (IFR) is regulated by the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P. MFR accounts can be opened in the name of a branch. As a rule, the head bank opens MFR accounts for its branches only in its settlement network, thereby controlling the settlements between branches and the redistribution of resources between them. A bank branch may not have a correspondent sub-account with the Bank of Russia or other banks. In this case, all his own and client settlements are carried out through the MFR account opened on the balance sheet of the head bank.

When opening MFR accounts, the following package of documents is submitted to the head bank:

• - a card with sample signatures of authorized persons and a seal, certified by the head of the parent bank;
• - a list of persons entitled to sign settlement documents with an analogue of a handwritten signature;
• - an agreement on conducting settlement operations on MFR accounts, which determines the mode of operation of the MFR account, the rights and obligations of MFR participants and the responsibility of the parties.

Payments on the accounts of the MFR are made in accordance with the agreement between the participants of the MFR.

In accounting, MFR accounts are reflected on the balance sheet of settlement participants: 30301 - 30302 “Settlements with branches located in Russian Federation". Account 30301 (passive) is used to record outgoing payments, and 30302 (active) is used to record incoming payments. The balance shows the balances of both accounts 30301 and 30302 (statements of accounts 30301 and 30302 are presented to branches separately).

Every day at the end of the trading day for each MFR participant, a single result is displayed for the settlements made during the day, taking into account the incoming account balance at the beginning of the day. At the same time, balancing the balances of personal accounts of different MFR participants is not allowed.

Reconciliation of settlements on the accounts of the MFR is carried out daily, and there should not be a discrepancy in the accounts of the MFR between the two participants in the settlements.

It is necessary to control the sufficiency of funds on the MFR account for making payments during the operating day. To do this, the current position of accounts 30101 and 30102 is determined, i.e. the difference between the current balance of the passive account 30101 and the current balance of the active account 30102, payments on the account must be made within the current position at the time of receipt of the order on the account and taking into account the overdraft limit.

Internal banking rules are drawn up as a separate document, approved by the executive body of the credit institution and must contain:

the procedure for opening, closing and replenishing (increasing the balance of a passive account) accounts for inter-branch settlements;

the procedure for identifying each participant in settlements in the system of interbranch settlements of a credit institution (a system of technical, telecommunication means and organizational measures that ensure the possibility of carrying out settlement transactions between divisions of a credit institution) when making settlements (exchange of cards with sample signatures and a seal imprint, the use of analogues of a handwritten signature in the form codes, passwords, electronic signatures, etc.) ;

a description of the workflow, the procedure for transferring and processing settlement documents when conducting transactions on interbranch settlement accounts, as well as the sequence of documents passing between divisions of a credit institution;

the procedure for forwarding settlement documents;

the procedure for setting the payment transfer date (DPT) when carrying out settlement transactions based on the document flow between the divisions of the credit institution;

the procedure for carrying out settlement operations by subdivisions of the credit institution when redistributing funds;

the procedure for daily reconciliation of settlements between divisions of the credit institution on the accounts of interbranch settlements and on the redistribution of funds;

the procedure for actions of the divisions of the credit institution upon receipt of a settlement document for making a payment later than the established DPP, untimely receipt or non-receipt of confirmation of the settlement transaction due to technical reasons or in connection with the occurrence of force majeure circumstances;

other issues regulating the conduct of settlements within the credit institution.

The general system of interbank settlements includes settlements between branches of one bank, the so-called inter-branch settlements (IFR). The organization of the MFR is associated with making payments through intra-bank settlement systems. On MFR accounts, payments can be made by branches of a credit institution for all banking operations specified in the license issued to it by the Bank of Russia.

An indispensable condition for the organization of the MFR is the development by a bank with branches of an intra-bank document “Rules for building a settlement system of a credit institution”. When preparing this document, the bank is guided by the current legislation and regulations of the Bank of Russia. The rules for constructing the bank's settlement system must be approved by the executive body of the credit institution and contain:

1. the procedure for opening, closing and replenishing (increasing the balance of a passive account) MFR accounts;
2. the procedure for identifying each participant in settlements in the MFR system of a credit institution (exchanging cards with sample signatures and a seal imprint, using analogues of a handwritten signature in the form of codes, passwords, electronic signatures, etc.);
3. a description of the workflow, the procedure for transferring and processing settlement documents when conducting operations on MFR accounts, as well as the sequence of documents passing between divisions of a credit institution;
4. the procedure for forwarding settlement documents;
5. the procedure for establishing the date of payment transfer when carrying out settlement transactions based on the document flow between divisions of the credit institution;
6. the procedure for carrying out settlement operations by subdivisions of the credit institution when redistributing funds;
7. the procedure for daily reconciliation of settlements between divisions of the Credit Institution on the accounts of the MFR and on the redistribution of funds;
8. the procedure for actions of the divisions of the credit institution upon receipt of a settlement document for making a payment later than the established DPP, untimely receipt or non-receipt of confirmation of the settlement transaction due to technical reasons or in connection with the occurrence of force majeure circumstances;
9. other issues regulating the conduct of settlements within the credit institution.

Compliance with the intra-bank rules for organizing settlement transactions between branches of one bank should facilitate the timely processing of payments by clients served and the preparation of a consolidated balance sheet by the head bank, as well as ensure effective management of bank liquidity.

Mutual settlements between branches of a commercial bank are divided into two types. The first type is associated with the movement of resources, and the second type covers all other operations, including settlements, carried out on behalf of clients.

A feature of the MFR is the need for their implementation and reflection in the accounts accounting one calendar date, i.e. payment transfer date(DPP). To identify a participant in the MFR system, each branch of a credit institution must have a unique number containing no more than four characters.

In the absence of a correspondent sub-account with the Bank of Russia and correspondent accounts with other credit institutions, the branch conducts all settlement transactions through MFR accounts opened with divisions of the credit institution that have correspondent accounts (sub-accounts) with the Bank of Russia. In addition, a branch may open MFR accounts in other branches of a credit institution, if this is provided for by the internal bank rules for the construction and operation of the settlement system.

If there are insufficient funds on the account of a division of a credit institution through which payments of this branch are made, its settlement documents are placed in a file cabinet of unpaid settlement documents to a correspondent account (sub-account) of a credit institution (branch) opened with the RCC of the Bank of Russia, since maintaining a file cabinet of unpaid settlement documents to the account of interbranch settlements is not allowed.

Reconciliation of settlements on accounts of interbranch settlements is made on a daily basis on the basis of extracts, which are submitted by branches to the head bank.

Correspondent relations between banks, as noted above, can be carried out directly. AT Russian practice direct interbank settlements are quite widespread.