The essence of calculations by checks is that at the request of the company serving it the bank provides it with a checkbook of a special sample with a certain set of tear-off checks. Books are issued for a certain period and total amount of payment.
Check records are two types: limited and unlimited.
The unlimited book does not provide for cash deposit. In this case, the coating of the check in the bank is the funds in the appropriate invoice of the checkbook, but not over the amount guaranteed by the Bank in coordination with the checkbook when issuing a checkbook. The bank can guarantee the check-in with the temporary absence of funds on his account payment of checks at the expense of the Bank.
In Russia, in contrast to international practice, the check form of non-cash settlements is less common. The procedure and conditions for using checks in the payment turnover are governed by the Civil Code of the Russian Federation, and in the part, they are not regulated - by other laws and established in accordance with the banking rules.
A check is a valuable paper containing an unlocked disposal of the check-in to the bank to make the payment of the amount specified in it by the Chek holder. The credit is a legal or natural person with funds in the bank, which it has the right to dispose by issuing checks. The check holder is a legal or an individual in favor of which a check was issued, a payer - a bank in which the monetary funds are found. Together with checks, the Bank is obliged to issue a check card to the client (identification card). It is issued in one instance and identifies the check-in for each Impus issued to them. On the front side of this card indicate: the name of the bank and its location; the name "check card", the name of the client's company; the signature of the check check number of the check-in; And on the negotiable - the terms of payment of checks by the bank and the stamp and signature of the responsible employee of the bank are affixed.
The check must be presented to the payer specified in the check during the validity period of the check. Check feedback before the expiration for its presentation is not allowed. The issuance of the check does not repay the monetary obligation, in the execution of which it is issued. The check should contain the following mandatory details:
- the name "Check", included in the text of the document;
- instruction payer to pay a certain amount of money;
- the name of the payer and the indication of the account from which the payment must be made;
- specifying payment currency;
- indication of the dates and places of drawing a check;
- the signature of the person who wrote the check is the check. The lack of in the document of any of the specified details deprives its legality. A check that does not contain specifying the place of its preparation is considered as signed at the location of the check.
Banks guarantee payment of checks subject to the following conditions:
- the check is discharged in the amount of not more specified on its back and in the check card;
- the signature of the QUESTOR must correspond to a signature sample made on a check card;
- the check number of the checkers indicated in the check must correspond to the number indicated on the check card;
- the identification of the checkbook is carried out by comparing its passport data with the data specified in the check card;
- the check should be paid in the full amount to which he is discharged, without any commission.
The firm hosting checks is obliged to check the compliance with the listed conditions.
The check is paid at the expense of the checks. Taking on the payment of the check, the payer bank must make sure the authenticity of the check, as well as the fact that the check bearer is authorized on him.
Losses that arose as a result of payment by the payer of a false, stolen or lost check are assigned to the payer or the checkbook, depending on whose fault they were caused.
Imp rights can be transferred, with the exception of a personal check, which is not transmitted. In the transfer check, the indorsement on the payer has the power of receipt for receiving the payment. The indorsement performed by the payer is invalid. A person who owns the transferable check, obtained by the Indians, is considered to be its legal owner if it basses its right to a continuous series of indors. When paying an industed check, the payer is obliged to check the correctness of the endors, but not the signature of the indexes.
According to Art. 881 CC of the Russian Federation Payment for a check can be guaranteed in whole or in part through Aval. Guarantee of payment on a check (Aval) can be given by any person, with the exception of the payer. Aval is affixed on the front side of the check or on an additional sheet by lettering "count for Aval" and instructions, who and for whom it is. If not specified for whom it is given, it is believed that Aval is given for the check.
Aval is signed by the Avalist, indicating the place of his residence and the date of the inscription, and if the Avalist is a legal entity - the location of his location and the date of the inscription. The Avalist carries the same responsibility as the one for whom he gave Aval. His commitment is indeed even if the obligation he guaranteed is invalid by any reason - other than non-compliance with the form. The Avalist, who paid the check, acquires the rights arising from the check against the one who he gave the guarantee, and against those who are obliged before the last.
Presentation of a check in the bank serving the check holder, for the collection to receive the payment is considered to be a check of a check for payment. The enrollment of funds across the check holder is made after receiving the payment from the payer, unless otherwise provided by the contract between the Chekholder and the Bank.
The claim holder to the obligations obligated for check may be presented within six months from the date of the expiration date of the check for payment.
These are checks used for non-cash payments. The current check is a document of the established form, which contains an unconditional written order of the QUESTOR to its bank to transfer a certain amount of money from his account to the account of the recipient of funds (a check holder). The current check, as decorated by the payer, but, unlike the payment order, the check is transmitted to the payer to the payer's payment at the time of the economic operation, which makes a check in his bank for payment.
The check is paid by the payer at the expense of the cash reader.
The checkbook is not entitled to withdraw the check before the expiration of the deadline for its presentation to the payment.
Presentation of a check in the bank serving a check holder, to obtain a payment is considered a check of a check for payment.
The payer for a check is obliged to make sure all available in the authenticity of the check. The procedure for placing losses arising from payment by the payer of a false, abducted or lost check is regulated by law.
Check forms are strict reporting forms and are recorded in banks on a non-Balance account No. 91207 "Strict Reporting Blanks".
Storage of cheek blanks by banks is carried out in the manner prescribed by the regulatory acts of the Bank of Russia.
The check recognizes the security containing an uncomplished order of the check of the bank to make the payment of the amount specified in it by the check holder.
As a payer on a check, only a bank can be indicated, where the check-in is the funds with which it has the right to dispose by issuing checks.
The issuance of the check does not repay the monetary obligation, in the execution of which it is issued.
The procedure and conditions for using checks in the payment turnover are regulated by Articles 877 - 885 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), and in part, they are not regulated, other laws and established in accordance with the banking rules.
Consequently, the check is a security paper containing an uncommonled disposal of the bank of the bank to make the payment of the amount specified in it by the Chek holder. The credit is a legal entity with funds in the bank, which he has the right to dispose by issuing checks, a check holder - a legal entity in favor of which a check is issued, a payer - a bank in which the monetary cash is available.
The check must contain:
· The name "Check", included in the text of the document;
· Order payer to pay a certain amount of money;
· The name of the payer and the indication of the account from which the payment must be made;
· Indication of the calculation currency;
· Indication of the date and location of the check;
· Signature of the person who wrote the check is the check.
The absence in the document of any of these details deprives him of the force of the check.
An indication of interest is considered untidized.
The shape of the check and the order of its completion are determined by law and established, in accordance with it, banking rules.
Receipt Payable at the expense of the checks.
In case of deposit of funds, the procedure and conditions for depositing funds for the coverage of the check, are established by banking rules.
Receipt Payable by the payer under the condition of presentation of it for payment within the time set by law.
The payer for a check is obliged to make sure all the functions available to it in the authenticity of the check, and also that the check presenter is an authorized person on him.
When paying an industed check, the payer is obliged to check the correctness of the endors, but not the signature of the indexes.
Losses that arose as a result of payment by the payer of a false, stolen or lost check are assigned to the payer or the checkbook, depending on whose fault they were caused.
The person who paid the check is entitled to demand the transfer of a check with the receipt of the payment.
Checks manufactured by credit institutions can be used to implement non-cash payments.
Checks of credit institutions can be used by clients of a credit institution producing these checks, as well as in interbank settlements in the presence of correspondent relations.
Checks manufactured by credit institutions are not applied to settlements through the divisions of the Bank of Russia's settlement network.
The check should contain all the obligatory details set by part of the secondary Civil Code of the Russian Federation, and may also contain additional details determined by the specifics of banking and tax legislation. The shape of the check is determined by the credit organization independently.
In the case when the sphere of circulation of checks is limited by a credit institution and its clients, checks are used on the basis of the calculation treaties concluded between the credit institution and the client.
Checks manufactured by credit organizations can be applied in interbank settlements on the basis of contracts concluded with clients and interbank agreements on checks in accordance with the intrabank rules for conducting operations with checks developed by credit institutions and determining the procedure and conditions for the use of checks.
Interbank Calculation Agreement checks may include:
· Conditions for circulation of checks in the implementation of calculations;
· The procedure for opening and conducting accounts on which operations with checks are taken into account;
· Composition, methods and deadlines for the transfer of information related to the appeal of checks;
· The procedure for reinforcing accounts of credit institutions - participants in settlements;
· Obligations and responsibility of credit organizations - settlement participants;
· Procedure for changing and terminating the agreement.
Intrabank rules for conducting operations with checks that determine the procedure and conditions for their use should include:
· The shape of the check, the list of its details (mandatory, additional) and the procedure for filling the check;
· List of participants in the calculations by these checks;
· Deadline for checks for payment;
· Conditions for payment checks;
· Maintaining calculations and composition of CHOCOOL operations;
· Accounting operations with checks;
· Pro order of archiving checks.
The transfer of the rights on the check is carried out in the manner established by Article 146 of the Civil Code of the Russian Federation:
"one. To transfer to another person of rights certified by the presenter, fairly presenting the security of this person.
2. Rights certified by the registered securities are transmitted in the manner prescribed for concessions of the requirements (cession). In accordance with Article 390 of this Code, the person transferring the right to valuable paper is responsible for the invalidity of the relevant requirement, but not for its failure.
3. Rights on order securities are transmitted by making a transfer inscription on this paper - an endorsement. The endorsant is responsible not only for the existence of the right, but also for its implementation.
An endorsamment perfect on the valuable paper transfers all rights certified by the valuable paper on a person or the order of which the rights on valuable paper are transferred - an endorsate. The indorsement may be a blank (without an indication of a person who needs to be executed) or order (with an indication of a person who or the order of which should be performed).
The endorsement may be limited only to the instructions to implement the rights certified by the valuable paper, without transmitting these rights to the Endosseat (a pretended endorsement). In this case, the Indosat has acts as a representative. "
Name check is not transmitted.
In the transfer check, the indorsement on the payer has the power of receipt for receiving the payment.
The indorsement performed by the payer is invalid.
A person who owns the transferable check, obtained by the Indians, is considered to be its legal owner if it basses its right to a continuous series of indors.
Payment on checkit can be guaranteed in whole or in part through Aval.
Guarantee payment on a check ( aval) It can be given by any face, with the exception of the payer.
Aval is affixed on the front side of the check or on an additional sheet by lettering "count for Aval" and instructions, who for whom it is. If not specified for whom it is given, it is believed that Aval is given for the check.
Aval is signed by the Avalist, indicating the place of his residence and the date of the inscription, and if the Avalist is a legal entity, the place of its location and the date of the inscription.
The Avalist answers the same way as he gave Aval.
His commitment is indeed even if the obligation he guaranteed will be invalid by any reason, other than non-compliance with the form.
The Avalist, who paid the check, acquires the rights arising from the check against the one who he gave the guarantee, and against those who are obliged before the last.
As noted above, on the basis of Article 881 of the Civil Code of the Russian Federation, the payment on a check can be guaranteed in whole or in part through Aval, that is, guarantee on a check. A person who committed, - the Avalist (as a rule, the bank) is responsible for fulfilling the obligations on the check on the part of the Chekodator. Avalist can not be a payer.
The advantage of the calculations of the checks before the calculations of payment orders is that the buyer, making sure that the products of its requirements, the simple exchange of confirming the shipment of the goods for the check, is calculated immediately with the check supplier. When calculating payment orders such an opportunity to maximize payment approximation by the time of receipt of the goods.
Presentation of a check in the bank serving the check holder, for the collection to receive the payment is considered to be a check of a check for payment.
Payment of the check is made in the manner established by Article 875 of the Civil Code of the Russian Federation:
"one. In the absence of any document or inconsistency of documents on external features to the collection order, the executing bank is obliged to immediately notify the person from which the collection order was obtained. In case of confusity of these shortcomings, the Bank has the right to return documents without execution.
2. Documents are represented by a payer in the form in which they are obtained, with the exception of marks and inscriptions of banks necessary for the design of the collection operation.
3. If the documents are subject to payment upon presentation, the executing bank must make a presentation to the payment immediately upon receipt of the collection order.
If the documents are subject to payment in a different period, the executing bank must provide the acceptance of the payer's acceptance to accept the acceptance documents immediately upon receipt of the collection order, and the payment requirement should be made no later than the day of the onset of the payment period.
4. Partial payments can be taken in cases where it is set by banking rules, or in the presence of a special permission in the collection order.
5. The (accessed) amounts should be immediately transferred to the executive bank to the issuer's bank, which is obliged to enroll these amounts to the Client's account. The executing bank is entitled to keep the remuneration and reimbursement of expenses from the invalid amounts. "
The enrollment of funds across the check holder is made after receiving the payment from the payer, unless otherwise provided by the contract between the Chekholder and the Bank.
Failure to pay check Must be certified by one of the following ways:
· Providing a notary protest or compiling an equivalent act in the manner prescribed by law;
· The payer's mark on the check on refusal to pay, indicating the date of the receipt of the check for payment;
· The marking bank with an indication of the date that the check is timely exhibited and not paid.
Protest or equivalent act should be made before the expiration for the check.
If the check has occurred on the last day of the term, protest or equivalent act can be performed on the next business day.
The check holder is obliged to notify his industors and the checkbook on the default within two working days following the day of protest or equivalent act.
Each endressant must within two working days following the day of receipt of the notice to them, bring to the attention of its indorse station received by the notice. In the same period, the notice of the one who gave Aval for this face is sent.
Without sending notice at the specified period does not lose its rights. It reimburses losses that may occur due to an unchec of the non-payment of the check. The amount of the reimbursed losses may not exceed the amount of the check.
Articles 884 - 885 of the Civil Code of the Russian Federation established the responsibility of obliged persons.
Regardless of who is a check holder, he has the right to get:
· The sum indicated in the check;
· The sum of the costs associated with receiving payment on a check;
· Percentages on the check amount equal to refinancing rate established by the Central Bank of the Russian Federation (Article 395 of the Civil Code of the Russian Federation).
If the Bank refuses to pay the check, then this can be certified by either a protest of a notary, or a payer's mark on the refusal indicating the date of the check, or the placing bank mark (indicating the date) that the check is timely exhibited and not paid. Moreover, these actions must be produced before the expiration for the check.
In accordance with Article 884 of the Civil Code of the Russian Federation, the check holder must notify the checkbook and all the indictors about the default. At the same time, the check holder is entitled to present a claim to one, several or all obligated for check. The same right belongs to the obligation on the check after it paid the check (paragraph 2 Article 885 of the Civil Code of the Russian Federation).
The check holder has the right to demand from these people of payment of the amount of the check, its expenses for receipt of payment, as well as interest in accordance with paragraph 1 of Article 395 of the Civil Code of the Russian Federation:
"one. For the use of other people's money due to their unlawful retention, deviations from their return, other delay in their payment or unjust receipt or savings at the expense of another person are subject to pay interest in the amount of these funds. The amount of interest is determined by the existing lender in the place of residence, and if the lender is a legal entity, at the site of its location of the banking interest on the day of the monetary obligation or its respective part. When collecting debt in court, the Court may satisfy the creditor's claim, based on the accounting rate of the bank interest on the day of the claim or on the day of the decision. These rules apply if other percentage size is not established by law or contract.
2. If the damage caused by the creditor by unlawful use of its cash exceeds the amount of interest due to it on the basis of paragraph 1 of this article, it has the right to demand damages from the debtor in a part in excess of this amount.
3. Interest for the use of other people's funds are charged on the day of payment of these funds to the lender, if the law, other legal acts or the contract is not established to accrual interest for a shorter period. "
For the requirements arising from the non-payment of the check, paragraph 3 of Article 885 of the Civil Code establishes a reduced. Clause holder to the obligations obligated on check may be presented for six months From the date of expiration of the rates of checking for payment.
Regressed claims of obliged persons to each other are redeemed with the expiration of six months from the day, when the appropriate obligated person satisfied the demand, or from the date of presentation to him.
note On the definition of the Constitutional Court of the Russian Federation of April 19, 2001 No. 199 9 and the definition of the Constitutional Court of the Russian Federation of February 7, 2002 No. 30.
The risk of non-payment on a check is higher than, for example, during bank transfer, so the check holder may require the provision of additional guarantees of its payment.
Since the check acceptance is prohibited by law, the Bank is not responsible for its payment.
You can get acquainted with issues related to non-cash payments in more detail in the book of CJSC BKR-Intercom-Audit "Cashless Payments".
Calculations of checks are considered the most convenient form of calculations, as it implies payment after receiving the goods, providing certain guarantees for the seller. However, in the Russian Federation checks do not have such broad walking, as abroad.
The check is a valuable paper containing an unreserved disposal of the check of the Bank to make the payment of the amount specified in it by the check holder (paragraph 1 of Art. 877 GK). It is issued by the checkler (by the buyer for the main contract) to the check holder (supplier) at the expense of the purchased goods (works, services). As a payer in the check, the bank is indicated in which the checklist has a score. This means that the check is paid by the bank at the expense of the amount of the Chekodator.
In order for calculations by checks to become possible, an agreement should be concluded between the check and the bank (on the calculations of the checks, about check service, etc.) or the corresponding condition may be included in the bank account agreement. Based on this contract, the checkbook is issued a checkbook containing checks made in the form of the Bank, taking into account the requirements of the Legislation on Check details (Art. 878 GK). In a separate account (deposit), the money amount may be deposited for payment of checks in their presentation.
The issuance of the check does not repay the monetary obligation, in the execution of which it is issued. The obligation will be considered fulfilled only after the check holder presents a check in the bank, and the latter will make it payment. A check can only be paid for by the credit institution that has released it (i.e., the check is not accepted for settlements through the divisions of the bank's settlement network of Russia). In addition, the check is used in interbank settlements in the presence of correspondent agreements.
The check is not only the form of calculations, but also by the valuable paper. It is non-emission, monetary, indispensable, mandatory, documentary securities. According to the method of legitimation of the controlled holder, checks are divided into bearers, order and nominal. As a general rule, the check is rational. If the check holder on the check is not specified or the check is discharged with a "bearer" marker, the check is the bearer. If the check contains a "not orders" reservation, it is nominal.
As a general rule, the check can be paid for both cash and non-cash. Depending on whether there are limitations on the method of calculations, allocate calculated checks that are on the front side have a reservation "only for calculations". Such checks cannot be paid in cash.
A crosslinked check has a limit on the circle of people with which it can be paid. Crossed called a check, crossed by two parallel lines. The payer can take it not from each person. With the general crossing, the check is taken from any bank or one of the customers of the payer * (720), with a special crossing - only from a particular bank specified on the check * (721).
The check provides elevated payment guarantees and additional benefits. This is ensured, firstly, its irrevocable character (clause 3 of Art. 877 GK) and, secondly, the possibilities of the check as a security:
A check payment can be guaranteed in whole or in part through Aval - the guarantee of a third party for the payment on the check of the obligated person (Art. 881 of the Civil Code);
Orders and bearer checks can be transferred to another person to another * (722). At the same time, the exposimer for the payer has the power of receipt for receipt of the payment, and the Execurated Pateemer is considered invalid (Art. 880 GK);
A check can be transferred to the check holder to the bank serving it for the across (Article 882 of the Civil Code);
In the event of a payer's refusal to pay a check, a check holder may make a requirement to pay the amount of the check, its costs and interest in accordance with paragraph 1 of Art. 395 GK to anyone or to all obligated for check to persons (Chekodator, Avalist, Indusants), who carry joint responsibility (Art. 885 of the Civil Code).
The check is paid by the payer after its presentation within the prescribed period. At the same time, the bank should check the authenticity of the check and the legitimacy of the bearer (including the continuity of the course of the endors). If the means for payment of the check on the account of the check is not enough, the Bank refuses to pay the check.
Failure to pay should be certified by a check protest, compiling an equivalent act or a bank mark on the refusal of the payment. The absence of such a certificate entails the loss by the check holder of their rights. Protest Check is an official act committed by a notary, which certifies the fact of non-payment of the check. The check holder should refer to the notary for protest until the expiration of the check. If the receipt of the check for the payment occurred on the last day of the term, then the protest can be performed for the next day. About protest, the notary records in the registry and the corresponding inscription on the check, at the request of the check holder on the check, an executive inscription can be made.
The check holder should also notify on the set deadlines for the non-payment of its indorse station and the check. If the check holder does not send notifications, it may be claimed to compensate for damages arising from unchechats that cannot exceed the amount of the check.
Course work
Checking calculations
Introduction ................................................... ...................................... 2
Chapter 1. Essence, concept and legal nature of the check ......................... 4
1.1 Types of check ................................................... .................................. 7.
1.3 Check functions ............................................... ............................fourteen
1.4 Corporate transfer check .............................................. .....sixteen
Chapter 2. Calculations by checks and the use of check and their feature ....................................... ..........................................nineteen
2.1 Relations between the Chekodata and the Bank (Payer) ................ 19
2.2 Relationship between the check and among themselves ............................. 25
2.3 Relationship between the Chekholder and the Bank (Payer) ............. 27
2.4 Calculations by checks ............................................... ......................... 29
2.5 Features of payments by checking ..................................... 35
Conclusion ............................................................... ................................. 42.
Bibliography............................................... ...... 44.
Introduction
In this paper, the procedure and conditions for working with checks will be considered, the relationship between the bank and the checkbook and the holders of the checks, as well as the peculiarity of payments through checks.
The main feature of the calculations of the checks is associated with the fact that the check is not only a settlement document, but at the same time and the valuable paper containing an uncommonled disposal of the check of the bank to pay the amount specified in it by the Chek holder.
Three persons are participants in the check legal relationship: a check-in, payer for a check and a check holder. Only a bank can act as a payer in the check commitment, where the checklist has the funds he has the right to dispose by issuing checks. As a rule, the check is used for payment by the main obligation, which exists between the check-in and the check holder, but the number of check itself does not repay the monetary obligation, in the execution of which it is issued. The monetary obligation, in the execution of which a check is issued, is considered to be fulfilled only at the time of receipt of the check-holder of the payment on the check.
In the modern world, the overwhelming majority of settlements are carried out not by transferring cash from one side of the other, but in non-cash with the help of a financial and credit mediator (bank, another credit institution) using various forms of non-cash settlements (letter of credit, collection, check, payment order, Electronic payments pr.). Sometimes the estimated commitment becomes independent of the main contract and without the participation of the Financial and Credit Institute. So, when transferring one citizen another bill to pay for the goods and in proof of the conclusion of a loan agreement, a new and completely autonomous obligation arises, externally, unrelated to the first. In addition, calculations may occur not only with proper execution.
transactions, but also during the application of responsibility measures, the return of unjustily received, etc. This once again proves the legal independence of the estimated legal relationship, which cannot be reduced only to the relationship between the client and the bank.
In modern banking practice, the check appeal begins with the conclusion of a check contract between the Bank's client (the future check) and the bank (payer). After his conclusion, the checkbook is issued a checkbook and a check card, which is identified by the check-in. The source for payment of checks can be their own funds of the check, bank loans or other coating. A check limit may be affected on the check (the maximum amount of the check of the check). Any check is subject to payment, subject to payment for payment within the time set by law. Traditionally, such a term in the Russian Federation was ten days, not counting the day of the check.
It should be noted that in the modern banking turnover checks are calculated more and less. Many legal entities and individuals use today the electronic form of payments or payment through plastic cards. This is understandable, it saves time and eliminates the need to provide any settlement documents to the bank. It is possible that soon the calculations of checks will be only the historical aspects of banking operations, because even in the current GK, it is not given only one paragraph that does not regulate the estimated relations. And this is already talking about something.
Chapter 1. Entity, concept and legal nature check
The check is a document that contains the suggestor of the payer to pay the amount in it by the check holder. Check is a valuable paper. To accurately find out the relationship between the check and the institutions close to him, it is necessary to find out the legal nature of the check.
Depending on how the legal nature of the check is constructed, the check legislation of various countries can be divided into three groups.
The first group includes:
English type legislation;
To the second - French;
By the third - German.
English-type legislation (English law 1882, US laws) view a check as a type of transfer bill. This is facilitated by the features of the English bill of interest, which, firstly, allows bills on bearer and, secondly, does not require a bill label. Thus, it is quite possible to determine the check as a transfer bill paid upon presentation and traced on the banker. The English design greatly facilitates the task of regulating the check, as it makes it possible to reduce it to a small number of rules and to reference to the standards regulating bills.
The French check design proceeds from the fact that the issuance of the check, as well as its further transmission is the transfer of the rights to the coating at the payer. This design is traditional both in French judicial practice and in legal science. It is authorized and the newest French legislator. French design, if not considering a check as a type of bill, then still significantly brings these two institutes, since the theory of transfer of rights to cover a loan from bill rights. And in Germany, the analysis of the provisions of the German check law, as well as quite numerous
other laws built according to this type leads to the theory of double authority, which, although not generally recognized, then nevertheless dominates in German legal science. From the point of view of this design, the check is, first, authorized by the checkbook payment to make a payment to the check holder at the expense of the checkler and, secondly, authorized the check holder to receive payment at the expense of the check. The Emissal Science authority calls the consent of the person to ensure that another face of the action committed on its own behalf (in this case, the production and receipt of payment) has changed the legal relations in which the management consists (in this case, to reduce the amount of its accounts in the bank or an increase in its bank on an open loan). The above design considers the check as an institution, standing next to the transfer bill and theoretically combined with the last in a single generic concept of translation (Anweisung), in respect of which the concept of a check, a transfer bill, as well as a transfer ticket (translated in a narrow meaning of the term) is the concepts of species.
Check 1 is a strictly formatted document regulated by legal norms.
The check must contain mandatory details:
Name of "Check";
Instruction of the payer (bank) to pay a certain amount;
The name of the payer (bank) and the indication of the account from which the payment must be made;
Indication of the payment currency (the account may be currency, ruble and multicurrency);
Specify dates and places of payment;
Signature.
Check - according to the legislation of the Republic of Kazakhstan - the type of security, the document of the established form containing the written order of the check payer to make payment to the check holder of the monetary amount specified in it. The check sample is approved by the NB RK.
Typically, the check is set to the bank, where the check is the funds by which it is managed by checking the check. Typically, the check is paid at the expense of the amount of the check. A check cannot be accepted by a payer. The inscription claimed on the check is considered non-existent.
1.1 Types of Chekov
By the type of calculations: 2
Settlement (non-cash);
Tax.
Depending on who can make a check for payment:
Bearer check (without a check holder, pay a bearer; Anyone who presents it is a legal holder);
A rational check (prescribed only to a certain person with the reservation "order", which gives the right to transfer the check to another person, or without such a reservation, at the same time there should be a transfer inscription on the check);
Name check (discharged to a certain person with the impossibility of transmission).
By payment and issuance:
The credit check is issued on the amount of the payer's loan to the check order (credit from the bank);
The credit check is discharged by the checklist from his own name, but with payment due to the debt of another person to the Chekodator;
Treasury checks: They may be discharged by the bank signed by the Treasurer of the Bank;
Travel check - the company's commitment to pay the amount specified in the check (payment only in a foreign bank or company). The name and signature of the owner should be specified.
3. Checks are divided into covered and uncovered.
Covered are checks, which are provided with a deposit presented by the Checketer to the Bank.
No checks that were not previously secured by the deposit are uncovered.
Check a check check - a check, issued to consumers when purchasing goods (services), when printing the testimony in the fiscal memory of the cash register;
the fiscal feature is a distinctive symbol present on control checks, confirming that the check-in cash transmission operates in fiscal mode;
Check
1. The control check must contain the following information:
1) Name of the taxpayer;
3) the factory number of the control circuit;
4) registration number of the cash register;
5) the sequence number of the check;
6) date and time of purchase (provision of services);
7) the price of the goods (services) and (or) the amount of purchase, taking into account taxes;
8) Fiscal sign.
The check is a security containing an uncommonled disposal of the check of the bank to make the payment of the amount specified in it by the Chek holder.
The presenter-owner having funds in the bank, which he has the right to dispose by issuing checks.
the check holder is a person in favor of which a check is issued.
the payer in which the monetable cash is being found.
The checkbook is not entitled to withdraw a check before the expiration of the deadline for presenting it to payment.
Acceptance check is a mark on the consent of the payer's bank to transfer to the recipient's account indicated in the check.
In accordance with the provision of checks approved in 1929, two types of checks operated in the USSR: settlement and cash.
Estimated checks are written orders to the Bank to make a cash payment from the counting account at the expense of the check holder, that is, used for non-cash payments.
Cash checks served to receive cash and cash organizations
In those countries in which there are special check legislation, the check is considered only such a document, the content of which corresponds to the requirements of the law, the so-called check details. Check content, therefore, must comply with the requirements that the operational rules of banks imply to it, the check is a document containing the proposal of one person to another person to pay a certain amount to a third party. It is customary to distinguish between active check legal capacity and passive.
An active check legal capacity is called the right to issue checks.
Active check legal capacity, as well as the ability to acquire checks and transmit them further, belongs to all persons with common civil legal capacity. With regard to passive check legal capacity, some legislation (for example, England, Germany, etc.) establish that only bankers (England) or, except banks, and some other organizations (for example, savings cash regulations, etc.) can be established that there can be a payer for a check. The existing Soviet legislation does not allow any general instructions on this issue. It should only be noted the restriction for cooperative credit partnerships, the provisions on a cooperative loan and paying credit partnerships to issue checkbooks without receiving a special permission. The advice of the practice knows only checks for which the payer is marked by credit institutions (including checks on government labor savings checks). As for the method of notation on the person's check, which should be
payment (recipient) has been made, then the question is this settlement in the operational rules. In the above rules of the MAN, it constitutes a subject of several insufficiently complete and accurate provisions. The rules are allowed both checks that are written on the bearer and checks are discharged in the name of a certain person. Bearer Check is a bearer paper that is subject to the action of the relevant rules. As for the check, it is discharged in the name of a certain person, then it is a warrant paper and can be transmitted both by name and forms, that is, in that in order to be established by law for bills. However, the inscription on the check matters only for the transfer of the check and does not establish the responsibility of the independent. The responsibility of the inspector could only take place if it were specially established by law. The rules are allowed to check the nominal check (so, the Reta-Chek), that is, the check, which does not allow the transition in the order of an inspeepe-like indorsement, but only if the check is calculated.
Some legislation do not consider the designation of the person who is controlled by the check, the check requisition; If the check does not contain such an instruction, it is considered to be a check of the bearer.
The recipient on a check on a variety of legislation may be indicator itself. There are no obstacles to the assumption of such checks.
Check legislation of the English and French team know the so-called crossed check (Crossed Cheque, Cheque Barre).
The crossed check, the external difference of which is the two parallel lines conducted by the checkler or a check holder, can be paid by the payer's bank only to another bank. Distinguish between the general and special crossing. In the case of general crossing between parallel lines, the names of a certain bank fits, which can only be made. Logging contributes to the development of launched tests, since calculations between banks are usually carried out not in cash, but by testing or concentration. In addition, it reduces the possibility of payment for false checks, since the payer's bank always knows who brings the check to the payment, i.e. another bank.
The check should be a signature card. The check must contain the proposal of the payer's checkbook to pay the amount specified in it. The rules of the State Bank admit the so-called. The current check (in savings offices, it is called "revolving"), according to which cash payment is not allowed, and the repayment, which is made only through the transfer of the relevant amount from the account to the account. The check can be addressed to the calculated as a check and a check holder through the inscription of the area on the front side of the "calculated" check check borrowed by our practice from German law. The calculation of the check is one of the methods of non-cash calculation. It must be distinguished from other ways to achieve the same goal, in particular, from the "crossed check" mentioned above. In addition, the current check must be distinguished from the bank's order in cases. "Greaserot". The grease did not receive development in the practice of Soviet banks. Giro lies in the production of payments through transfer by the credit institution to the account of the beneficiary of the payment from another person by order of the latter. These orders are often also called checks. This form of payments received the greatest development in Germany. These orders are not checks in their own sense of the word. The legislation on the check does not apply to them. In particular, the person who issued such an order is not responsible for him established by law for the check. His responsibility is determined by non-check legislation, but the general rules of civil law.
The amount of the check must be marked as numbers and in words, written in words and numbers should be in full compliance with each other. No cleansing and amendments are not allowed.
The check should be the number, month and year of writing. The indication of the dates is particularly significant due to the fact that the check may be presented for payment only within 10 days from the date of issue.
Most legislations require, in addition, the designation in the check of its placement. Different in legislation is solved by the question of whether an indication of the coating check is required.
NB rules require that the current account number is specified in the check, which the check is issued. The legislation of the German Group require a check notation in the content of the document "Check".
1.3 Check functions
1. The checkbook applies to the bank to issue a check to him or a checkbook and transfers a payment order that allows you to deposit money to pay checks
2. The Bank of the Checker fills all the check details and transmits it to the Chekodator
3. The check-in for calculating for the completed work of the work transmits a check a check holder
4. The check holder is in four copies of the check registry and transfers them to his bank, which, at the expense of the bank, they pay them and enrolls money at the expense of the check holder, the fourth registry copy of the bank returns a check holder
5. The bank of the check holder sends a check and the third registry to its Cash Cash Center (RCC), which enlists the money to the correspondent account of the Bank's bank, the third copy of the registry and the check remains in the RCC, and the first and second are sent to the RCC, serving the Chekodata Bank
6. Based on the banking registers, the Chekodata Bank writes money from the account of the Chekodator and reflects the use of money in its corporate account in the RCC.
To receive a checkbook, the company must submit to the bank serving the Bank on the established form, as well as a payment order for transferring funds from its calculation to a separate account "Calculated Checks". The client receives a checkbook in the bank with an indication of the amount deposited by the bank, within which he can write checks. This amount of the payer's bank issues a check holder at the expense of funds in the account of the Chekodata, or at the expense of funds,
the bank deposited in a separate account, or the temporary absence of funds in the Account, the Bank in agreement with him can pay the check at its own expense. Check is payable after presenting it to the payer within 10 days.
Accasso calculations.
When calculating the collection, the Bank undertakes on behalf of its client and, at his expense, to receive money and (or) the acceptance of payment from the debtor (payer). Calculations on the collection are carried out on the basis of payment requirements, the payment of which can be made by order of the payer (with acceptance) or without its disposal (in disassembly order), and the collection orders, the payment of which is made without the payer (in indisputable).
The undisputed write-off of funds from enterprises' accounts is carried out by state tax inspectorates when recovering arrears on taxes and other mandatory payments to the budget, the amount of fines and with other sanctions provided for by legislative acts, as well as on the executive and equal documents.
1.4 Corporate Translated Payment Check
The certificate can be used as a means of payment on the check principle 5. For this, an intertwined client, as part of the loan amount received by them, can receive clean forms of certificates with the printing of the Foundation supplied by stamped ink, and even better with fluorescent invisible in the ordinary light in ink, but well visible with ultraviolet light currency detectors. In this case, the method of using certificates, an invested client has the right to put his signature at the place of the secretary on the front of the certificate form.
In this case, the registration clause gives the client to the Codes of IDUs and PDINs for each form of the certificate and the number from the range, which is specified in the investment contract. Rooms can be put on the blanks by the numbering point or be filled with an invested customer manually. However, there may be another registration method when the intended client assigns the code for each certificate itself, as the certificates are used and notifies the registration center for the assigned code for one or another certificate number, which may be more secure, since the client does not need to have With you a list of codes.
Certificate forms for use as payment checks can also be sent by the Investor by mail in the form of an application to an investment contract. At the same time, the intended client should turn to any registration item at its discretion and agree on its maintenance at this point, having acquired the CDIN codes and if the PIN codes are needed.
The sum of each such certificate also fits manually at the place of its exchange for commodity and material values. The certificate is filled immediately to the name of the new owner, which is awarded, as a check. Depending on the amount on the front side, the number of shares according to the formula (amount of the discharged check) is calculated: 5000.
Certificate function, as a check.
The certificate, as well as the check, can be calculated for any commercial material value in any country of the world, that is, where you can agree about it. Unlike a bank check, which can be exchanged in any bank for money, a corporate check can be exchanged for any product, re-registering the owner of the check (certificate) in the registration section. Checks (certificates) of monetary exchange participants exchange for money by the investor. The advantages of the certificate in the functions of the check compared with the banking check, the owner of a bank check may receive money on it only when they are physically dealing with the company's account, which wrote a check.
If the check was discharged and the money on the account was spent during this time, even if the check did not allow the check, the one who was not allowed not allowed to check the check, can be attracted to criminal or administrative responsibility under the laws of many countries. When paying a corporate check in the form of a certificate, it is automatic to ensure its provision obtained instead of the check in the check, there is no such problems. If the bank account holder has the right to legally limit in the right of checking a check for money due to the lack of money on the account of the issuer of the check and the check becomes zero cost, then with a corporate check no one has the legal right to limit the check owner to exchange it to the right product or service ( assets).
In contrast to a bank check on a corporate check (certificate), interest may be accrued by the parties, which is another advantage.
The payment procedure of a certificate, as a check if at the time of banking check the right of ownership of it, as the valuable paper comes directly at the time of the check of the check, the ownership of the corporate check (certificate) comes at the time of re-registration of a corporate check (certificate) in the registration section on the new owner. In this regard, the order of the steps of an invened client when making paying a corporate check occurs as follows:
The necessary product is selected, a corporate check is placed as a possible means of payment and negotiations are underway for payment of this means in the name of the owner of the purchased goods or services (assets) is issued a corporate check (certificate) and gives IDIN code. The time is also given to re-register a corporate check.
After re-registration of a corporate check on the new owner, the ownership is already owned by the new owner, after which you can get a product or service (assets). If the seller of goods or services trust you, then you can receive a product or service (assets) in advance.
When carrying out a transaction selling assets, the party can use legal assistance. Transactions can be performed both with the signing of the exchange agreement, and without it, at the oral agreement of the parties.
Disputes between the parties according to such transactions are regulated in accordance with applicable law. If necessary, and by decision of the head of the registration item or an invested client, a corporate check may be marked by special printing on a certificate form with the type of stamp ink described above.
Chapter 2. Calculations of checks and the use of the check and their feature.
2.1 Relations between the Chekodata and the Bank (Payer)
The main question from the area of \u200b\u200bthe relationship of the Chekodator and the Bank (Payer) is the question of the basis of the bank to pay for checks. 6 This duty can be based on law or contract. Some legislation (eg, Italian) oblige credit institutions, I have monetary amounts that are at the disposal of the client, paying for the checks within these amounts. In the same countries in which the law does not establish such a rule, this obligation can only be based on the contract between the bank and the client. The contract, by virtue of which the Bank undertakes to pay for checks of their client, is called a checking contract. A check contract is an additional agreement on the contract, on the basis of which the client has a bank at its disposal or another amount or an open loan (for example, a simple current account or a special flow account). The main contract may not be accompanied by a check-out contract, but a check contract before the main one.
Checking contract is a necessary check background. A check contract creates the responsibility of the fee to the checkbook to pay the check, provided that the checkbook will work, for its part, all the conditions of the check contract. Checking contract is not a third party contract. It does not create the bank's responsibility for the check holder. The duty of the bank before the check holder and the corresponding right of the latter requires the check bank can be based only on the acceptance of the check, if that is allowed. Sophisticated legal nature of the check contract. Different theories include it to various types of contracts for providing
services (contractor, personal employment contract, etc.). With regard to the Soviet law, the point of view was expressed (L. S. Eliasson) that the check agreement was a contract of commission. Actions, a check contract contains elements that are characteristic of the Commission's contract. Payer for a check, as well as the commissioner, makes a deal (payment of the check) on his own behalf, but at the expense of the check. The subject of the Commission agreement may be transactions for obtaining and manufacturing payments. However, to consider a checking contract as a commission would be incorrectly, determines the commission as an agreement independently I am compensated. In the actual Ghosts of the Treaty, an element of remuneration is a check-in agreement, as indicated, is not an independent contract. As for the remuneration, it is not negotiated by the check contract directly, the lik equivalent for the Bank's service, which consists in payment of the check, and lies in the benefits that the bank receives from the tops that the client's money is kept, or in the form of a percentage paid Client on the used loan.
Thus, the check contract cannot be unconditionally assigned to the number of commission treaties. It can also be attributed to any of the treaty types settled in the Soviet legislation.
The Bank is responsible to the client for the fulfillment of the obligations adopted by him on the check agreement.
In case of violation of this duty (for example, the refusal to pay the correctly compiled and correctly submitted check), the Bank is obliged to reimburse the damage due to this. The fulfillment of the charge payment requires a large caution bank.
Before you pay the check, the bank should make sure all those available at its disposal is capable (sample patch, etc.) in the authentication of the check, and also that the check bearer,
indeed, the person is controlled on it. If the check is compiled on the bearer, the bank can pay the check to each of its holder. If the check is drawn up in the name of a certain person and they are presented, the bank should make sure the identity of the bearer and the person specified in the check. If the check passed on the gear ratios, the bank, in addition, should make sure the forms of continuity of a number of transmission inscriptions (as well as in the case of a bill). The bank is not obliged to make sure the authenticity of the transfer inscriptions. The rules of the State Bank states that "the Bank must make sure that the proper signature of the person is imposed on whose name is discharged, as well as in the proper signature of the inspector, indicated as a recipient in the last name transfer lettering." This rule is formulated legally inaccurate. The allocation of the first gearbox does not have a sufficient basis. Inaccurately further indication that "the bank does not bear responsibility for proper signatures of other adapters." The answer for the formal correctness, determined by the pro-sta by overview of a number of transmission inscriptions, the bank undoubtedly bears. According to the rules of the State Bank, the check is subject to payment within 10 days from the date of issue. When calculating this period, the day of issue is not accepted into the calculation. If the last day of the deadline falls on a non-working day, then the next business day is considered the last day.
The death of a check or the announcement of it is incomplete after the issue of the check, do not stop the payment you are a check.
One of the most important issues related to the attitude of the bank and the checkbook is the question of the consequences of payment by the Bank of the lost, abducted or sublayer check, i.e., the question of who, a bank or a check-in is damaged to such payment. This question does not meet a uniform decision in any legal literature, nor in legislation or in the judicial practice of various countries. Meanwhile, the number of lawsuits on this issue exceeds the number of processes for all other issues of check law.
When considering the question of the consequences of payment is lost, a stolen or sublayer check should be borne in mind various possible cases. An case is possible when the payment of the check occurred due to the wine bank. The bank did not take sufficient attention to the performance of his duty and, for example, poorly diminished the signature of the checkpoint with his existing sample, did not pay attention to the gross obey in the designation of the check amount, etc.
The reverse case is possible when the payment of the plated, the stolen or lost check occurred due to the fault of the bank's client, who casually kept the book of check blanks received by him or after the abduction of this book did not inform the bank and so on.
Cases of mixed guilt are also possible when the latter cash is available both on the side of the bank and on the client side. Finally, a case is possible when the same and the other side performed properly their duties and it is not possible to immediately pay the payment of a false check in the blame or a bank nor the client. In all these cases, the question of who carries the damage consistently from such payment should be solved especially.
In the first three cases, the question in principle is solved easily.
The damage should be the party, by whose fault he took place. In the case of mixed guilt, damage must be distributed among the parties. Such a solution to the issue is accepted in judicial practice. It follows from the general principles of civil law. Much more complex is the question of who should suffer damage in the case when he occurred without guilt, both the same and the other side.
Such cases are quite frequent, since the art of subsidizers competes with scrawl detection technique.
There are two possible responses - to impose damage to the bank or by the client. The literature gives numerous attempts to substantiate the same answer. One of the most common arguments in favor of imposing damage to the Bank is to indicate that the bank is the owner of those monetary signs that it pays on a sublayer. Therefore, by virtue of the principle that the risk bears the owner, the damage should be the bank. This reasoning, externally logical, suffer, however, is a significant defect. It overlooks that damage occurred from the bank's action committed due to the contract with the check-in. This side of the question is nominated by those who believe that the damage must bear the check. Supporters of this view refer to the fact that the person who fulfilling someone else's order is entitled to receive damages from the other side of the commission caused by the commission. However, besides the fact that the existing right about it is silent, the most definition of which losses should be considered to be given to the fulfillment of the commission, is extremely controversial. Therefore, in the absence of a special rule in law, the question of the consequences of the payment of the lost, stolen or sublayer check in the absence of guilt, both from the bank, and on the part of the check holder cannot be resolved on the basis of the general rules contained in civil law. It must be resolved, based on considerations of expediency. However, the answer to the question from the point of view of appropriateness is also a very dispute. This problem faces the interests of banks and their clientele.
We consider the most correct solution to be the following. From a national economic point of view, it is advisable to impose random damage to the other side that can reduce the corresponding risk precaution. This principle should be applied to the problem under consideration.
Therefore, if the bank issued a book of check blanks to the Client, as the general rule and takes place, and then there was a payment of a check, written on the letter from this book, the bank should not suffer damage, at least a check turned out to be a false, abducted or lost. The bank, issuing a book, for its part accepted measures to reduce the relevant risk. After that, the client stores a book so that for its part to reduce this risk. The opposite decision should occur if the bank did not issue a checkbook client.
The main issue in this area is the question of whether the rights are founded by the check holder at the contract of the first acquirer with the Chekodata or on the unilateral will of the latter. On the check are mandatory but between the checkler and the checkler holder (see Clarification of the Plenum. A Normal method of obligations is a contract. Since the law has not established a different basis for its occurrence, such a basis should be considered to be a contract. This is the case Chek.
The question of whether the issuance or transfer of the check is repulsed, to pay which the check is issued or transferred. The current legislation does not give direct instructions on this issue. Judicial practice is sometimes inclined to a positive response. Such a solution, however, is incorrect. It is impossible to offer an agreement of the parties to replace the previous obligations of the check, if the parties themselves did not establish such a result. It is more correct to consider the issuance or transfer of the check not as repayment of the previous obligation, but only as a certain way to redeems. The obligation will be repaid if the check is paid. Until the same time, until the check is paid, the obligation cannot be considered redeemed. Therefore, the lender for such a commitment may make it a requirement for the debtor from which he received a check. However, if the check did not make payment by the fault of the check holder, the debtor may consider what he must under the obligation is caused to him by a non-payment check losses.
Check legislation establishes the responsibility of the check in the check in the event of the non-payment of the check payer. Behind the lack of a check law, we have such a responsible for the law. . After that, the clarification of the check and according to the current legislation should be considered obligatory paper and make the corresponding conclusions from it. One of these conclusions is the recognition that the issuance of the check by the Checker to the first check holder is the contract (see above). Another conclusion could be applied to a check imposed on the bearer, prohibition. This post - measures the issue, any institutions and monetary obligations on bearer, as with the permission of SNK. Bearer checks, once there are the responsibility of the Chekodator, are monetary obligations on the bearer and by the letter of the law are subject to the action of the specified reversion. However, the practice is widely allowing for the bearer checks, and the courts never expressed any doubts about this issue. Due to the lack of check law, we have no responsibility for the check of the adapters. The check legislator usually build this responsibility on the same grounds as the responsibility of the admissors on the bill.
The check itself does not create legal relations between the check holder and the payer. The payer is not obliged against the check holder, pay the check. However, such a duty may occur in the case of a receipt acceptance payer. The question of the acceptance check is one of the most controversial issues of check law. Some legislation allow and regulate a check acceptance. For example, the US legislation is received. The United States, which regulate so the check, the certification of the check, recognized by them of equivalent acceptance. In other countries (Germany, Austria, Switzerland, etc.), the acceptance acceptance is not allowed. Third, the law, not accepting the acceptance of the check, does not specifically regulate it. This is the case in England, where, because of this, the checks should be applied on the check on the acceptance of bills. However, the acceptance of the check in England is unacceptable in England, since he is a monopoly of the emission of banking tickets. In France, the question of the acceptance of the check is controversial. As a general rule, in England and in France, the acceptance of checks is not practiced. Accent Chekov is widely practiced by Soviet banks. The acceptance creates the obligation of the bank before the check holder to pay the check. The Gosbank Rules are talking about the acceptance as follows: "Check acceptance, i.e. confirmation of the unconditional payment for its institution of the bank, where the account is opened, is performed last on the validity period of the check.
According to the acceptance check, the check holder has the right to a direct requirement for the Bank, an accepting check, and for the amount of an acceptanced check cannot be drawn by any complaint to the check-in. " The acceptance is drawn up by the inscription on the check of the check.
The legal nature of the acceptance in theory seems controversial. From the point of view of the current Soviet law, in view of the fact that the acceptance creates the Bank's obligation to the check holder, the most correct seems to consider it as a contract concluded between the Bank and the bearer. Accept, creating a bank's commitment in relation to the check holder, makes it impossible to cancel the check of the check.
It is very unclear about the question of addressing third parties on the amount of the current account, for which the bank accepts the check. In the absence of an indication in the law, the legal force of the above rule of the State Bank, which is paid to the imposition of arrest on the amount of the acceptanced check on the complaintiary, it seems unclear. This rule affects the interests of third parties in respect of which it can hardly be treated as compulsory.
2.4 Checking calculations
In Russia, calculations checks between legal entities are rarely applied. Checkbooks are mainly used to remove cash from their bank account. Cashs intended for calculating checks are deposited in a special account in the bank, while the Bank writes off part of funds from the organization's current account for a special account (or issues a short-term bank loan) 9.
To remove cash from the current account (on the payment of wages to employees, the issuance of funds for the report, etc.), as a rule, issues an organization a checkbook. In order to take cash from your account, the organization discharges a check, assures his signatures of authorized persons and the organization of the organization and submits to the bank. The situation of the Central Bank of the Russian Federation "On non-cash settlements in the Russian Federation" of 03.10.2002 No. 2-P (as amended from 11.06.2012) established certain requirements for calculations of checks in force in the Russian Federation.
The check is a valuable paper containing an unlocked disposal of the check of the bank to make the payment specified in it by the amount of the check holder. Let us explain some concepts acting in the checkpoint:
Chekodator - a legal entity having funds in a bank with which he has the right to dispose by issuing checks;
The check holder is a legal entity in favor of which a check was issued,
The payer is a bank in which the monetary funds are found.
The procedure and conditions for using checks in the payment turnover are regulated by part of the Second Civil Code of the Russian Federation, and in the part, they are not regulated - by other laws and established in accordance with the banking rules.
The check is paid by the payer at the expense of the cash reader. The checkbook is not entitled to withdraw the check before the expiration of the deadline for its presentation to the payment. The presentation of the check for payment is considered an inspection of a check for receiving a payment to a bank serving a check holder. The payer for a check is obliged to make sure all possible ways in the authentication of the check. The procedure for placing losses arising from payment by the payer of a false, abducted or lost check is regulated by law.
Check blanks are simply reporting form. Checks manufactured by credit institutions can be used to implement non-cash settlements. In the case when the sphere of circulation of checks is limited by a credit institution and its clients, checks are used on the basis of the calculation treaties concluded between the credit institution and the client.
The check should contain all the mandatory details established by part of the Second Civil Code of the Russian Federation, and may also contain additional details determined by the specifics of banking and tax legislation. The shape of the check is determined by the credit organization independently.
Article 878 of the Civil Code of the Russian Federation identifies the following obligatory check details:
1) the name "Check", included in the text of the document;
2) the instruction of the payer to pay a certain amount of money;
3) the name of the payer and the indication of the account from which the payment must be made;
4) specifying the currency of payment;
5) indication of the dates and locations of the check;
6) The signature of the person who wrote the check is the check.
The absence in the document of any of these details deprives him of the force of the check.
In international trading relations, where cash payments are practically absent in our understanding, and the concept of "Cash" means immediate payment against documents (non-cash), until recently (on a historic scale), the calculations of the checks were distributed extremely wide. The Geneva Convention, which establishes the "Unified Checked Law" was signed on March 19, 1931 (entered into force on January 1, 1934).
Russia did not join the Convention, so our legislation on the checkpoint is limited by Art. 877 - 885 Civil Code of the Russian Federation and orders of the Bank of Russia. But since international calculations apply to the provisions established by the Geneva Convention, and some of them (for example, about the timing of checks for payment) differ from the provisions of the Civil Code of the Russian Federation, organizations planning export-import operations will probably be not expensive to familiarize themselves with applicable international provisions. Regarding checking.
A check of a check for payment is possible by directly presenting a payer's bank, as well as by checking a check in the bank serving a check holder, to collection for payment.
The timing of the receipt of the check for payment in international practice is different from the timing of the checking of the check established by Russia.
According to paragraph 2.12, the provisions of the Bank of Russia dated October 3, 2002 No. 2 -P "On non-cash settlements in the Russian Federation" the calculated documents are valid for presentation to the servicing bank within 10 calendar days, not counting the day of their discharge.
Article 29 of the Act of Checks establishes the following deadlines for checking for payment for international calculations:
The check, which is paid in the country of its exhibition, should be brought to payment within eight days;
A check, which is paid not in the country where it is exhibited, and in another, should be brought to pay for twenty days, if the place of the placement and place of payment are in the same part of the world;
The check, which is paid not in the country where it is exhibited, and to another, should be charged for paying for seventy days if the placement site and the place of payment are in different parts of the world.
The above time starts to flow from the day, which is specified in the check as the day of the check.
Check feedback is possible only after the expiration for presentation. If the indications of the revocation of the Checker are not given, the payer (bank) can make the payment also after the expiration of the period for presentation.
For the requirements arising from the non-payment of the check, paragraph 3 of Art. 885 Civil Code of the Russian Federation and Art. 52 Checking Act establishes a reduced limitation period. The claim holder to the obligations obligated for check may be presented within six months from the date of the expiration date of the check for payment.
But all of the above refers to the calculations of checks in the implementation of international trading operations. In the practice of most Russian organizations, calculations, both checks and using the credits of a kind of exotic.
Here we denote the concept of "calculated checks" 11 are checks used for non-cash payments. The current check is a document of the established form, which contains an unconditional written order of the QUESTOR to its bank to transfer a certain amount of money from his account to the account of the recipient of funds (a check holder). The current check, as well as a payment order, is issued by the payer, but, unlike the payment order, the check is transferred to the payer of the payment to the payment of payment at the time of the economic operation, which makes the check in his bank for payment. Calculated checks can be covered and uncovered.
Covered estimated checks are checks, funds for which are pre-deposited by the Customer-book in a separate bank account "Estimated checks", which ensures a guarantee of payment according to checks.
Unfolded calculated checks - checks, payments for which are guaranteed by the bank. In this case, the Bank guarantees the check in the temporary absence of funds on his account payment of checks at the expense of the Bank. The amount of guarantees of the bank, within which the checks can be paid, is taken into account in the bank-guarantee on the off-balance sheet account "Mr. Aranthy, guarantees issued by the Bank".
Currently, according to the instructions of the CBD, the use of only coated checks in the calculations is provided.
To obtain settlement checks, the client addresses its commercial bank with a statement on the prescribed form, which indicates the number of checks and the sum of the overall need in the calculations of the checks. Based on this data, the limit of one check is determined, which must be affixed on the back of each check. Statement by
the issuance of checks is signed by the head of the enterprise, the chief accountant and is assigned the seal.
Simultaneously with the application, the Client submits a payment order to the bank to transfer the declared amount of money from its current account to the account "Calculated Checks" and only after the depositing of these funds is entitled to receive these checks.
2.5 Features of payments through checks
Consider the check form of calculations in more detail. Cash payment is often made not by bank transfer, but checks. Checks are used when paying for goods purchased from consignment warehouses, when recalculated for the goods delivered and in other cases. A check is an unconditional order of a payer's checkpoint (or a foreign credit institution) to pay for a certain amount of a check holder or its order from the bank's funds available from the bank. Typically, the check is associated with the availability of funds on the current account, but the bank may have an agreement with its client, which allows you to set checks on it in a certain amount exceeding the loan residue under the current account (overdraft).
The check is a private obligation and does not have the strength of a legal means of payment. The issuance of the check is not yet repaying the debt, for this check should be transformed into money or in the obligation of the bank to pay money. The lender receiving a check in the payment of debt must check and accept the check only if he is sure that the check can be turned into money. It is important to keep in mind because the bank on which the check is discharged is not responsible for the check holder for the payment of the check imposed on it. The bank acts as an agent manager who has a deposit in a bank, and responds only to the check-in for payment of a properly executed check within the presence of funds on its account.
Named and order checks.
The difference between the registered and warrant (presenters) of the check is that the transfer of rights to the order is made by an endorsement on the check, while the transfer of rights to nominal check
it is in general manner established by civil legislation to move rights on debt obligations. Wonderful checks are the most widespread in the payment turnover.
The bank paying the check should make sure only in compliance with the sequence of transfer inscriptions (endorses). The endorsement is unconditional, it may be in favor of a certain person or a blank. The endorsant is responsible for the payment on a check, but it can be free from responsibility by proper reservation on the check. The endressant may prohibit the further transfer of the check, and in another case it is exempt from responsibility towards third parties if the check is transmitted in their favor. The checkbook is a member of payment on checks, and the reservation, freeing the check-in from responsibility for the payment on a check, is considered invalid. The check can be guaranteed by third parties by appropriate signature (Aval) on 6K, Ovelja or a separate act; The Avalist is also responsible for the person for which he gave his Aval (guarantee).
The check owner has the right to present the requirement to the Independent Independent, if the check was not paid by the Bank and was protested in a timely manner, but the protest must be completed before the progress set for the receipt of the check for payment. The passage of the specified period deprives the owner of the check of the right of claim not only in relation to the indictors, but also in relation to the check.
Check details.
In different countries there are different requirements for legal and commercial check details, but usually these discrepancies are insignificant. As a rule, the following legal details should be included in the check:
- unconditional obligation to pay a certain amount;
- bank traction;
- place of payment;
- - place and date of release;
- Signature of the Tressant.
With the exception of the first component from the above, the holdings of the checks in various countries are more or less identical. For fast and clear check processing, it must contain the following commercial details:
- check number;
- - RUS's account number;
- Code of the Bank - Tradition;
- - repetition of the amount of check with numbers;
- the name of the beneficiary
- coding line (which should be clean, i.e, it can not close the brand, nor handwritten marks on the check).
If in the amount of the number and in words there is a miseration, then, the replacement has a sum of words.
Features of calculations.
Checks issued by the orders are subject to payment to the bearer properly industed the check on the reverse side in order to
identification of his bank of the track. These checks in practice are marked by the word "orders".
Bearer checks are paid directly to the bank. Indusation is not required. Naturally, such checks are less reliable than the checks "orders".
Bank checks are issued and signed by the Bank from the Client's person. They are more reliable, since the risk of non-payment of money for such a check is very small; Moreover, the payment of money on bank check is usually impossible to stop. Depending on the instructions received from the client, the bank can either give him a check for expulsion to the recipient, or to send a check to the beneficiary or in its bank.
Private checks are discharged and signed by the client themselves on check forms of the bank and then sent to receive the side. This is the usual way to issue checks.
Before sending a check, the bank of the track or the correspondent bank must pay attention to some points and check them for a clear processing of the check. In order to standardize and ensure the completeness of the information received from the client, it is recommended to have prepared forms for reducing a check, set up for customers in a prominent place. It is preferable (for processing in different departments) to have different forms; 1) Checks exhibited in local currency on local banks and 2) Checks exhibited in another currency in foreign bank institutions. This form at least must contain the following information:
- the name, address and number of the beneficiary (depending on the numbering system, it is recommended to distinguish accounts in local and foreign currency, respectively);
- type of requested collection, i.e. or immediate lending to the check before receiving the final payment, or lending to obtain the final payment (ICCAKA),
- Check numbers, number of payments, amounts, possibly checks of the track.
Check check.
Before sending a check, you must check the following items:
1. Is the checks full filled and whether they correspond to data in the formation for reducing?
3. Does the second signature on the front of the road checks with the first signature coincide?
4. Does the amount match the amount with the sum next to?
5. Is the check validity indicated?
6. Are the checks with orders and completely?
7. Is the person's one - the bearer of the check and the last endorsant?
8. If the check is discharged to a certain person, does the name name with the name of the recipient specified on the check?
9. Is everything in order with the check?
In case of a negative response, at least one of these questions, the Bank must figure out the situation with the client, in order to avoid payment of counterfeit checks on the front side, the inscription is not subject to
transfer or instead are possible common words "& CO". In the countries there is a fairly simple "crossing" (double-faced lines). The Bank assumes the risk before the RUS's bank pays the check if these identification symbols are missing.
Each check should be indorseled by the bank on the back of the inscription "Any Bank" (or in other words). The last endorsement should indicate the name and location of the Bank that plays a check. To accelerate the work, it is convenient to use a stamp; Additional signature is usually not required.
It is very important to keep in mind that in a number of countries checks are processed automatically, so the coding line must be absolutely clean, i.e. Not closed either by stamps or signatures. Moreover, there should be nothing to be attached to the checks, nor brackets,
If you do not pay attention to this, the bank may be fined or checks sent to the collection on the principles of immediate lending will be processed by an bank-collector only upon receipt of the final payment. The bank needs to store microfilms or photocopies of the front reverse side of the checks to restore them in the case of the original level.
B l and n k d l i r e m and t and r about v and i should be printed and contain the following information:
- the designation "Immediate lending at the expense of the final payment" or "Lending after the final payment";
- total amount;
- the total number of payments;
- Code number of the bank;
- instructions on reducing due amount;
- The inscription denoting that the receipt of the check is subject to the Single Collection Rules of the ICC in order to ensure fast and efficient processing of the check by the Assession Bank. If checks sent
on the same bank, discharged in different currencies, then a separate form for remitiring should be used for each currency.
Conclusion
In modern conditions, money is an integral attribute of economic life. Therefore, all transactions related to the supply of material values \u200b\u200band the provision of services are completed by monetary calculations.
The organization of cash settlements using cashless money is much more preferable to payments in cash, since in the first case significant savings are achieved at the costs of circulation.
A widespread network of banks is promoted to the extensive network of banks, as well as the state's interest in their development as a previously marked reason, and to study and regulate macroeconomic processes.
Cashless payments are cash payments by records on bank accounts, when money is debited from the payer's account and are credited to the recipient's account. Non-cash payments in the farm are organized according to a certain system under which the combination of the principles of the organization of non-cash settlements, the requirements for their organization, determined by the specific conditions of management, as well as the forms and methods of calculations and the associated document management.
The check is paid by the payer at the expense of the cash reader. Checks manufactured by credit institutions can be used to implement non-cash payments. The check should contain all the obligatory details established by the Civil Code of the Russian Federation, and may also contain additional details determined by the specifics of banking activities and tax legislation. The informance of the check is determined by the credit organization on its own.
The use of checks replaces the cash circulation, which causes savings on the costs of issuing and handling cash signs and allows you to attract cash to the real
sector of the economy. However, checks are also inherent in some drawbacks. The main risk that carries a check holder is the risk of a check fake. Also, the disadvantages of checks can be attributed to the risk of cash flow on the check due to the lack of funds on the calculated account of the check.
Checks are a convenient form of non-cash payments, as they allow you to minimize the risks associated with cash circulation. For clients, the check is convenient because they can give it instead of paying money at any time. Calculations of checks are preferable compared with cash, since the payer does not need to carry out the costs of transportation and protection of cash.
Check (English Cheque, Fr. Cheque) - This is a security containing anything that cannot be determined by the bank's checkbook make the payment of the amount specified in it by the check holder.
The check is a monetary document of a strictly established standard, containing the order of the account holder in a credit institution on the payment holder on its presentation of the amount of money in this document.
Let us explain some terms:
The checkbook is a person with funds in the bank, which he has the right to dispose by issuing checks.
The check holder is a person in favor of which a check is issued.
The payer is a bank in which the monetary funds are found.
An endorsant is a person who transmits the rights of a check to another person by means of a transfer inscription (indorsement).
An Indosat is a person receiving rights according to the endorse.
The ability to be a real payer on a check only credit organizations have a license to engage in banking activities.
A check as a monetary document of short-term action does not have the status of a legitimate payment. Their release is entirely determined by the needs of commercial turnover. Its main purpose is to be a tool for disposal by means at the current account, a means of cashless payments.
The relationship between the checkbook and the payer is built on the basis of a check contract, which creates the duty of the bank - the payer to fulfill the obligations to the Check payment check, subject to the last of all necessary formalities.
Checks are entitled to use both legal and individuals. A book containing the blanks of checks is issued by the bank to his client on the basis of the contract concluded with him. Two sources can be used for payment: the client's money deposited on a special check account, and the funds provided to the Client by the Bank himself.
The procedure and conditions for using checks in the payment turnover are governed by the Civil Code of the Russian Federation, and in the part, they are not regulated - by other laws and established in accordance with the banking rules.
Checks such as securities belong to well-established means of payment. They are widely used as a universal means of payment in the internal circulation and in international calculations.
Types of Chekov
Depending on the type of calculation, cash and calculated checks are allocated.
Cash checks are applied to pay their cash holder in the bank. This is a document established form containing an order to establish a bank to pay the amount specified in the check.
Settlement check is used for non-cash payments. This is a document of the established form, which contains an unconditional written order of the checkbook to its bank on the listing of a certain amount of money from his account to the account of the recipient (a check holder).
Calculated checks are covered and uncovered.
Payments on uncovered settlement checks are guaranteed by the bank. The bank guarantees the check in the temporary absence of funds on his account payment of checks at the expense of the Bank.
Tools on covered checks are pre-deposited by the Customer-QUENER in a separate bank account "Calculated Checks", which ensures the payment guarantee.
Currently, according to the instructions of the Central Bank of the Russian Federation, the use of only covered checks in the calculations is calculated.
A variation of the calculated check is a checked checked, on the front side of which two parallel lines were conducted. The meaning of crossing is to limit the use of such a monetary document in the circle of holders. There are general and special crossing.
If there is no designation between the lines or there is a "banker" or equivalent mark, then such a crossing is common. It means that the check can be paid to any bank to collection.
Special crossing is an indication between the banknicked lines of the bank names, which the check should be presented to pay.
Thus, the overall crossing can be transformed into a special, while the special cannot be turned into general, since the crossing of crossing or the name of the bank is considered invalid.
It can be crossed as a person who has written the check and the check holder. A crosslinked check is not directly exchanged for cash - it can be paid through the credit institution and in no way. At the same time, the following scheme is valid: the check owner represents it to the bank, which translates the appropriate amount from an organization's account or an individual who has written this valuable paper to the person's account - the printed check.
In banking practice, depending on who is specified by the recipient of the payment, checks are divided into nominal, order and presenters.
Name check is issued on a specific recipient of money. It directly indicates the person - the recipient of the amount of money designated in this document. Only this face, and no one else has the right to receive a sum of money in this type of check. Such a check is issued with the reservation "not orders", it cannot move from hand to hand in hand lettering. In Russian practice, all checks used to receive cash are nominated. They are widely used enough to receive cash in commercial banks.
The warrant is discharged in favor of the installed person, but it can be transferred to another person - the owner, if there is a desire (indication) of the person initially specified in this monetary document. Transfer inscription (indorsement) is made on the check of the check. A service check is issued with the reservation "Order" or without it and is currently widely used in calculating goods and services.
The bearer check is issued on the bearer or without specifying the check holder and is drawn by a simple presentation, without making a transfer inscription.
A bank check is discharged and signed by the bank to his correspondent bank and implies payment at the expense of the banks of the QUESTOR in his accounts in the correspondent bank abroad.
Registration and rules for applying checks
In modern banking practice, checking appeal begins with the conclusion of a check contract between the Bank's client and the Bank - the payer. The client addresses its private bank with a statement on a prescribed form, which indicates the number of checks and the sum of the overall need in terms of them. Based on this data, the limit of one check is determined, which must be affixed on the reverse side of each of this monetary document. The application for issuing checks is signed by the head of the enterprise, the chief accountant and is assigned to the seal.
Simultaneously with the application, the Client submits a payment order to the Bank to transfer the declared summary of its current account to the account "Calculated Checks". After the conclusion of the contract, the checkbook is issued a checkbook and a card on which its identification occurs.
The checkbook is the blanks of checks "Calculated Check", referred to in the book of the installed sample of 10, 25 and 50 sheets. Forms of checkbooks are made according to a single sample, their form is established by the Central Bank of the Russian Federation. They are considered to be strict reporting. For calculations through the institutions of the Central Bank of the Russian Federation, only checks that have the "Russia" and two parallel lines denoting the overall crossing are applied.
The check must contain:
- the name "Check", included in the text of the document and expressed in the language on which this document is compiled;
- Simple, no due to the proposal to pay a certain amount of money;
- the name of the payer;
- indication of the place in which the payment must be performed;
- indication of the dates and locations of the check;
- Signature of the check.
The lack of a document in the document deprives its strength of a monetary document. A check that does not contain the indication of the place of its compilation is regarded as signed at the location of the check.
Together with checks, the Bank issues the Customer to the identification card, which contains the name of the bank and its address, the number, name of the business entity or a citizen, the signature, the account number and passport details of the checkbook. On the revolving side, the conditions under which the payment of the check is guaranteed.
The source for payment of checks can be their own funds of the check, bank loans or other coating. A check limit may be affected on the monetary document (the maximum amount of the check of the check). It can be discharged for an amount not exceeding the specified limit.
Checks are discharged in one copy, subscribe to persons who have the right to dispose of an account in the bank are fastened by the printage seals and are paid in total. Simultaneously with the check on the root, the remainder of the limit is transferred and is certified by a responsible person. Check's root remains in the book at the checkbook and serves to control the use of a checkbook limit and payment checks. At the discharge of the next check, the check document (the buyer) transfers the balance of the limit from the root of the previous check into the monetary document and displays the balance of the limit.
The check must be paid in the full amount to which he is discharged, without any commission when performing the following conditions:
- the charter's signature must match the signature sample on the card;
- the identification of the checkbook is carried out by comparing its passport data with the data specified in the check card.
According to the banking rules established in accordance with the legislation and the customs turnover applied in the banking practice:
- Only a bank can be specified as a payer on a check, where the pretentual has the funds with which it has the right to dispose by issuing checks;
- the issuance of the check does not repay the monetary obligation, in the execution of which it is issued;
- The check is paid at the expense of a payer's checkpoint, subject to payment within the prescribed period. The person who paid him, has the right to request the transfer of a document to him with the receipt of payment;
- the presentation of the check for payment is carried out by a check holder by submitting it to the bank serving the check holder, to collection (academicization of the check);
- About the non-payment of the check, the check holder must notify his industors and the checkbook within two working days, from the date of protest or equivalent to him;
- If the payer refuses the payment of the check, the check holder has the right of regression, according to which he has the right to declare the requirement for the payment to all those who are obliged to go to the check to the Chekodator, Avalistam, the Indusants who carry joint responsibility to the checkler holder.
- Check feedback before the expiration for its presentation is not allowed.
It should be borne in mind that the check only replaces, but does not eliminate the former debt obligation of the check-in, which remains in force, until the moment of payment of the check by the payer. From this point on, the check holder loses the right of the requirements for the check.
In the case of unreasonable refusal to pay, the payer is responsible to the check-in, but not before the check holder. The Civil Code of the Russian Federation establishes a shorter limitation period (6 months) for the claims of the check holder to the obligations obligated on check. It is calculated from the date of the deadline for presenting a cash document to payment.
Calculation scheme with checks:
- the seller places the buyer (check) documents for shipped products (performed works, services rendered);
- Buyer issues a check in the seller;
- The seller (a check holder) presents a check to the bank serving the seller, when registering checks;
- In the bank serving the seller, cash is credited to his account;
- The seller's bank places a check to pay the bank serving the buyer;
- the bank serving the buyer lists the check amount due to the previously reserved sums;
- Banks provide customers with discharge from bank accounts.
Duration of check
The term for the presentation of checks to pay, the law does not establish. However, given that the procedure and conditions for the use of checks in the payment turnover are regulated in addition to the Civil Code also by other laws and established in accordance with the banking rules, it can be noted that in the territory of the Russian Federation a check is subject to payment within:
- 10 days, if he is discharged in Russia;
- 20 days, if discharged on the territory of the CIS member states;
- 70 days, if discharged in the territory of any other state.
Endorsement
All rights on a check can be transferred to another person through a special gear inscription - an indorsement affixed on the reverse side of this monetary document. The endorsement must be signed by a person on whose behalf it.
The endorsement is as well as the check may be a blank, nominal or order.
The forms of the infrequent consists of one signature of the last legal holder of the check or signature, accompanied by an indication that the check is paid to any owner.
The nominal indexment contains the name of the person who must be paid to the check: "Rau to ......".
If a number is charged next to the person to whisting the check, contains: "... or order" or the endressing contains the wording: "Rau to the Order of .....", such an indexment is an order.
Special view of the indors - pretended. The feature of this type of the end is that he put it, the check holder (an endorsant) pursues the goal of transferring to the Industoent to them not the right to receive money on the document, but only the right to invoke the amount of the check in favor of the indussant, so the pavement indors are affixed in favor of a banking institution engaged in Collection.
The endorsement must be unconditional, every condition that limits the effect of the endorsement is considered invalid.
The indors should relate to the entire amount of the check.
The indorsement affixed on the check can be crossed out. The stressed endorsement is considered untidized and, therefore, interrupts a consistent series of endors.
Cleverly completed, with persecutors, fixes an endorsement is equal to the crown.
Aval
To enhance trust in the check, an increase in payment of payment on it is allowed to use the so-called Aval. Avalist is a person guaranteed by a special inscription, payment on a check, if the person is obliged for payment, will not fulfill its obligations. Aval can be given by any person, with the exception of the payer (bank), the entire amount of the check or only on its part. Aval is affixed on the front side of the check or on an additional sheet by lettering "count for Aval" and instructions, who and for whom it is. If not specified for whom it is given, it is believed that Aval is given for the check. Aval is signed by the Avalist, indicating the place of his residence and the date of the inscription, and if the Avalist is a legal entity - the location of his location and the date of the inscription.
In the event of a payer's refusal from paying a check, sucking responsibility to the check holder carry all obliged persons for a check - a check holder, acilist, an endorsant. The check holder is entitled to demand from the indicated fees of payment of the amount of the check, its costs for receiving payment, as well as interest in accordance with paragraph 1 of Art. 395 Civil Code of the Russian Federation. The same right belongs to the obligation of the check after it paid for the money document.
Acceptance check - This is a marker about the consent of the bank - the payer to transfer to the recipient's account indicated in the check. For the acceptance of the check, the payer is in the establishment of a bank check in the name of the recipient of money and the payment order. The amount specified in the check is written off from the account of the check-in and deposit on a separate account. Then the check, acceptable by the bank, is transmitted to the payer, and he presents it to the supplier when receiving goods or organization providing services.
Check documents
The use of classic checks in Russia is found quite rare. They are actively used only in international settlements on foreign economic transactions. Currently, the widespread use of documents containing the word "check" in their title, but in their legal nature checks are not. Their appeal is regulated by non-check legislation, but by special instructions of issuers.
Cash or cash checks are used to obtain a customer - the organization of cash on various own needs. Their use has a strictly targeted purpose. Cash received by enterprises in banks is spent on the purpose specified in the check. It is necessary to recognize the "not checking" nature of cash checks due to the fact that they do not perform directly calculated functions.
Check the control is issued to consumers when purchasing goods (services), when printing the readings in the fiscal memory of the check-in cash transmission occurs. The checkback must contain the following information:
- Name of the taxpayer;
- RNN;
- factory number of the cash register;
- registration number of the cash register;
- the sequence number of the check;
- date and time of buying (providing services);
- price of goods (services) and (or) the amount of purchase, taking into account taxes;
- Fiscal sign.
The credit check is issued on the amount of the payer's loan to the check order (credit from the bank). He is discharged by the Chekodator from his own name, but with payment due to the debt of another person to the Chekodator.
The brand check complies with its name and is discharged by a bearer firm in a national or foreign currency to its bank for settlements with counterparties. Payment on them is made at the expense of the amount of the check.
Trade check - payment document, which is the issuer's monetary obligation to pay the amount marked in the check, a specific physical person, the sample of the signature of which is raised on the check at the time of sale. They are issued by the largest banking institutions and serve for the convenience of storing and converting funds during trips, since one of the ways to protect the owner from the loss and theft of money.
Treasury checks may discharge the bank signed by the Treasurer of the Bank.
A commercial check is used to carry out commercial payments (payment of advance, warranty and other sums). It is used in the commission of non-unique transactions and in its essence is a type of bank transfer of funds from the country to the country. A commercial check is discharged on any amount in the necessary currency on a certain person (physical or legal). In the event of a loss, it is possible to suspend the payment on a check, by chartering the bank in a timely manner and indicating the reasons for the review. A feature of a commercial check is the inability to transfer it to third parties: it is accepted on the collection only from the beneficiary (recipient of money on a check).
Advantages and disadvantages of checks
The advantage of the check, in relation to other forms of calculations, is its efficiency and simplicity. A check can be discharged at any time and anywhere. Its specific property is to ensure the complete anonymity of the payment in the sense that it does not indicate in it, for what reason the check is discharged, as well as what kind of money is paid to the check holder.
For the supplier calculations checks have the following advantages:
- relative speed of calculations;
- high speed of money receipt at the expense of the check holder and, accordingly, accelerate the turnover and reduction of receivables.
Calculations of checks for the supplier also have disadvantages:
- the impossibility of calculating checks on major amounts of payments;
- insufficient guarantee of payments due to the insufficiency of funds from the check order, i.e. the cost of the received inventories or services should coincide with the amount of the check;
- The possibility of fake.
The check form of calculations has certain advantages for the buyer - this is a high degree of guarantee of obtaining goods, since the check is discharged or transmitted at the time of receipt of the goods, the performance of work and the provision of services. Among the disadvantages, this is a relative complexity in check-in by the buyer, when obtaining products, it may turn out that part of it does not meet the requirements of the recipient, or, on the contrary, the products needed to be the consumer, and the amount of the check does not allow to reduce or increase its size.
The check is convenient for calculations in cases where the payer does not want to give money before receiving the goods, and the supplier does not want to transfer the goods before receiving payment guarantees.
When calculating checks, the supplier can fully protect himself from doubt about the timing of the calculation with the buyer and acceleration of payment. The check is also convenient when calculating in all cases where the seller is not originally known.
The check is convenient if the details of the payment recipient are unknown or if the payer of the payment for any reason does not want to report them, which is found quite often in relations with foreign companies. Moreover, the cost of implementing an international payment order is incommensurable, if you need to translate a small amount of money.
