The forecast of cash turnovers of banks is the calculation of predicted cash receipts at the cash register of banks and the directions of their issuance, as well as issuing or withdrawing them from circulation for the upcoming period.

The forecast of cash rollets of banks is compiled by sources of receipts and the direction of cash issuance and consists of profitable and consumables. The participatory part contains the following income articles: trade proceeds; Revenue from the implementation of paid services to the population from real estate; to accounts on the deposits of citizens; from communications organizations; to the accounts of citizens who carry out entrepreneurial activities without the formation of a legal entity; from the implementation of state and other securities; from sale to individuals in cash foreign currency; Others; TOTAL on arrival; transfers to the current cash register from reserve funds of the Bank of Russia. The expenditure part reflects issuance: for the purchase of products; on the payment of pensions, benefits and insurance compensation; from accounts on deposits of citizens; cash to individuals when buying cash foreign currency; with accounts of citizens who carry out entrepreneurial activities without the formation of a legal entity; on paying income, repayment and purchase of state and other securities; on other goals; Total consumption; transfers from the current office in reserve funds of the Bank of Russia.

Chapter 2. Evaluation of the financial condition of LLC KB Rab

2.1 Economic characteristics of LLC RES

From January 2014, in order to fulfill the Federal Law "On the National Payment System" No. 161-FZ dated June 27, 2011, the Russian Elitar Bank LLC introduces a free service for all customer-holders of plastic cards to inform about operations performed using banking kart. Please contact the Bank to select a method for informing and providing your contact data.

Commercial Bank "Russian Elite Bank" (Limited Liability Company) was registered in March 1995, license to carry out banking operations No. 3231. Over the past years, the Bank has acquired a good business reputation and considerable experience in the banking services market. Currently, the Russian Elite Bank is focused on working with organizations and enterprises of secondary and small businesses and is ready to offer its customers a wide range of banking services.

Full name: Commercial Bank "Russian Elite Bank" (limited liability company)

Abbreviated name:

LLC CB "Russian Elite Bank"

Registration number and date of entry to the Unified State Register of Legal Entities:

A record of the state registration of a credit institution was included in the Unified State Register of Legal Entities on August 26, 2002, the main state registration No. 1027700156164.

The bank is a member:

Associations of regional banks in Russia (Association "Russia");

Stock and currency section of the MICEX;

National Association of Fund Members (Naphor);

International Telecommunications Association S.W.I.F.T.;

Types of license:

License for banking operations No. 3231 in rubles and foreign currency with legal entities from "08" October 2014;

License for the implementation of banking operations No. 3231 in rubles and foreign currency with individuals from "08" October 2014;

The license of the professional participant in the securities market No. 177-10358-100000 dated July 12, 2007 on the implementation of brokerage activities was issued by the Federal Financial Markets Service indefinitely.

Bank details:

Beach 044525709.

cor. / sch. 30101.810.1.4525.0000709 in office 3 Moscow

TIN 7725068827.

OKPO 40134041

Windows 96120.

Telex 611764 Kbreb RU

Settlement and cash services.

The system of service tariffs is characterized by flexibility, competitiveness and individuality of the approach to each client. Customer payments are carried out by the Bank's Day per day. Payments are carried out within the balance on account without any restrictions, except in cases provided for by law. For greater convenience, the Bank offers customers to dispose of the score through the Internet Client-Bank system.

System "Internet client-bank for legal entities"

Uses only the Internet browser and optional cryptographic modules installed on the client side. Provides a full payment and information service to customers, accessible through the Internet from anywhere. Login to Internet client-bank.

Placing Customer Money

In order to obtain additional income from temporarily free funds, the Bank offers customers with deposit deposits or with revenue bills with payment periods from 2-weeks. The interest rate grid on these products is flexible. The Bank also sells interest-free bills with a period of payment "upon presentation" to make calculations. LLC KB "Russian Elitar Bank" is included in the register of participating banks of the system of compulsory deposit insurance at number 671.

Lending to legal entities and individuals

One of the key areas in the activities of KB "Russian Elite Bank" is to provide services in lending to legal entities and individuals. The main criteria for making decisions about the issuance of a loan are the customer's solvency, quality and liquidity of ensuing the availability of positive credit history. For the operational satisfaction of urgent needs for customers, short-term loans are provided in the form of "overdraft" on time from 1 to 30 days.

Credit products are provided both in rubles and in foreign currency.

Interest rates on loans are established and adjusted in accordance with the market conditions and volumes of joint business.

Memo borrower on consumer lending

Securities operations

According to customer applications, the Bank carries out operations with securities and debt obligations of the Russian Federation, enterprises and banks.

Currency operations

Calculations on export-imported customer operations are manufactured using the SWIFT system and the Bank's foreign correspondent network. Conversion operations with any currencies.

Currency control

In accordance with the Law of the Russian Federation "On Currency Regulation and Currency Control" and the instructions of the Bank of Russia, LLC CB "Russian Elite Bank", as an authorized bank, takes on to maintain the passport of transactions for exports and imports.

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1. Forecasting of Cassovyx turns of the bank

Cash operations and collecting revenue -these are objects of predominantly intrabank control (audit), whose task is to verify the work of the receipt CASS on the reception and recalculation of cash during the operational day. In particular, check out the registration of primary documents by the Bank's customers when making cash, as well as citizens, including bank employees when making money to a deposit and other payments. The procedure for carrying out operations in the evening office of the Bank is also checked with the receipt of money from enterprises and the population after the end of the operating day. Conduct any expenditure operations, with the exception of investments on deposits and with securities, workers of evening cash desks is prohibited. Separately subject to control operation of the evening cash register associated with the reception of monetary revenue from collectors. This applies to the design of the accompanying statements to the bag with currency and other values \u200b\u200b(checks) in foreign and national currency. In cases of discrepancies between data of accompanying documents and the actual availability of funds in the collector bag (surplus, the shortcomings identified by non-empty or fake money tickets) the establishment »The Bank is an act. In the process of intrabank control, internal and external audit, find out how these discrepancies are eliminated and which preventive measures are taken to prevent these shortcomings.

To post all the cash received by the Bank and performing expenditure operations, each Bank's institution has an operating cashier. It may include: profitable cash registers, expenditure checks, profitable cash regulations, cash register cash register, evening cash registers, cash translating cash registers. In large banks with a large amount of cash flow, the listed cash registers are organized separately. In small banks, work can be carried out through the receiving cash register. The head of the bank independently solves the structure of the structure of the operating cash desk and the number of cash registers.

Each bank should organize intrabank cash and money circulation rationally, that is, to maximally satisfy the needs for issuing money to bank customers at the expense of their own cash revenues, without referring to the central bank for reinforcement. The implementation of this problem is carried out by each commercial bank during the preparation of the cash turnover forecast for each quarter, which is an integral part of the overall work of the banking in cash management system.

Forecast cash flow calculations are made up by the bank quarterly by month. The content of this document on coming and consumption symbols in Table. one.

Table 1

Forecast cash roller speed

Current and expenses	Symbols
COMING
Revenue proceeds from the sale consumer goods (regardless of the channels of their implementation)
Passenger transport revenue
Admission of apartment fees and utility payments
Receipt of entertainment enterprises
Revenue revenue from the sale of paid services to the population
Revenue from real estate
Receipts for accounts for citizens' deposits
(except for the savings bank of Ukraine
Receipts from state enterprises committee of Ukraine for communication and informatization
Receipts from the institutions of the Savings Bank of Ukraine
Receipts to the accounts of citizens exercising business activities without the formation of a legal entity
Cash receipts from the sale of state and other securities (except for the savings bank of Ukraine)
Return of wages and other equivalent payments
Cash receipts at the cash register of credit institutions from currency and exchange operations with individuals
Other supply
Total arrival - symbols02-32
The remainder of the operating cash office in credit institutions at the beginning reporting period
Receipts of money in the operating cashier of a credit institution from the current office of institutions of the Bank of Ukraine, Kass other credit institutions, subordinate institutions
Balance (Outcome of the characters 02-37 \u003d Symbols 40-72)
CONSUMPTION
Objective for wages and social payments
Issuance on scholarships
Issuing expenses not related to the wage foundation social Boards and Payments
Social payments issuance
Issuing for the purchase of agricultural products
Issuance of pensions, benefits and insurance compensation
Issuing to other goals
Issuing loans to individual borrowers
Issuance of citizens from accounts
Issuing cash by credit institutions individuals when performing currency exchange operations
Issuing from the accounts of citizens entrepreneurial activities without education legal entity
Issuing reinforcements to enterprises of state committee on Communication and Informatization
Cash issuance on income paying and the purchase of state and other securities
Issuing reinforcements to institutions of a savings bank
Total consumption - Symbols 40-61
The remainder of the operating cash office in credit institutions at the end of the reporting period
Cash shipment from the operating cash register credit organizations in a working capital of institutions Bank of Russia, cash desks of other credit institutions, subordinate institutions
Balance (the result of characters 40-72 \u003d Symbols of 02-37)

Forecast calculations are compiled by a commercial bank on the basis of the dynamic series of the Bank's report on its cash circulation, as well as on the basis of the cash requests received from the serviceable clientele. The cash request of the enterprise (it is submitted to the bank quarterly on time set by each bank for its customers independently (usually 60 days before the start of the planned quarter) ultimately should show the bank, on the one hand, how many cash comes from this client to the Bank's cash register, And on the other, in which amount will be required to issue cash from the bank's office. Cash application has two sections. The first section reflects all amounts of cash receipt at the enterprise's cashier (except for the amounts received from the bank) on the bank's cash forecast articles ( Trading revenue, passenger transport revenue, the revenue of spectacular enterprises, etc.), and also indicate which amounts from this revenue will be commissioned to the bank. In the second section of the CASSION application of the client, the expected payroll payments, scholarships, social payments, pensions, Social benefits and issuance for other purposes.

In addition to the actually cash requests, enterprises must submit additional calculations to them: so, for example, trade organizations - information about the receipt of trade proceeds; transport organizations, spectacular, utilities, household service enterprises - information about the flow of monetary revenue from the relevant services; Financial bodies - information about the receipt of taxes and fees, etc.

The forecast of cash rollers compiled at the next quarter is communicated by the Bank of the Cash Cash Center, in which the correspondent account is opened, 14 days before the start of the planned quarter. Cash-based cash centers constitute cash flow forecasts for coming, consumption and emission result as a whole on serviced credit institutions based on the analysis of cash revolutions passing through their cash registers, and reports received from credit organizations on expected cash turnover. Calculations are carried out quarterly with the distribution of month 7 days before the start of the projected quarter are communicated to the territorial agency of the National Bank of Ukraine.

To determine the expected changes in cash in the turnover, the territorial institutions of the National Bank of Ukraine are forecasts of cash rollers in the region, the Republic, on sources of cash receipt at the bank's office and the directions of their issuance for the upcoming quarter. The information base of this forecast is to assess the prospects for the socio-economic development of the region, reporting data for previous periods, as well as reports received from the calculated cash centers on the projected cash turnover and the issuing result.

Forecast cash flow calculations by region are communicated to the territorial agencies of the National Bank of Ukraine, the Committee for the Regulation of the Monetary Circulation of the National Bank of Ukraine three days before the start of the forecasted Quarter. In turn, the Committee for regulating the monetary circulation, summarizing the data obtained, is a consolidated settlement of the needs of the country's economy in cash. This calculation also takes into account such factors as structural changes in the economy, inflation rates, as well as the measures taken by the National Bank of Ukraine, measures in the field of monetary policy to stabilize money circulation. A compiled forecast of the needs of the national economy in cash for the upcoming quarter is transferred to the commission of issuing issues of the National Bank of Ukraine and ultimately determines the mechanism of emission-cash regulation of the money supply in circulation in the upcoming quarter.

2. Own capital bank. FROMgorge Structure, Formation

Answer.To secure obligations, each commercial bank must comply with economic standards for regulating the activities of commercial banks (RESOLUTION OF THE NBU as of 1.03.98)

"Due to the objective need to build up the capital base of Ukrainian banks, NBU has established a phased increase in capital size. For existing banks registered before 01.01.97, minimum capital size requirements are defined in the amount / 6, p.49 /:

- equivalent to 2 million euros as of 01.01.2002;

- equivalent to 4 million euros to 01.01.2006;

- 5 million euros for 01.01.2008 "/ 2,c.10/

FROM obtyl capital, own financial resources In banking activities have a slightly personal destination than in other areas of entrepreneurial activity.

If the latter is to ensure solvency and the fulfillment of most operational functions of enterprises and organizations, then commercial banks have their own capital primarily to insure the interests of depositors (protective function of capital) and at least financial support for its operating activities

"The protective function of the bank's own capital includes the insurance of deposits and deposits, guarantees the interests of the commercial bank creditors in the event of its liquidation or bankruptcy, as well as ensuring the functioning of the bank even when losses are losses for its current activities. These losses are usually covered from current profits. If it is not enough, as well as to cover unforeseen expenses, part of own capital is used. "

Although the operational function of equity in the banking sector is much weaker than in other areas of entrepreneurial activity, it should not be underestimated. The role of this function is especially tangible at the first time of the commercial bank. At the expense of own capital, the acquisition of the premises necessary for the commercial bank is funded, their construction or rent, equipping furniture, organizational and computing equipment, ensuring other material resources, the introduction of various progressive techniques.

The bank's own funds consist of the main and additional capital.

In fixed capitalbank includes actually paid by the authorized capital and other funds created by the Bank due to the profit remaining at its disposal after paying taxes and mandatory payments (reserve, fixed assets, currency reserves, etc.), as well as funds for compensation for losses from the depreciation of authorized bank funds .

In the event that the Bank's authorized capital has deposits and foreign currency, they are included in the fundamental currency at the reporting date.

Additional capitalit consists of financing the capital investments of the Bank itself, reserves for covering the credit and currency risks and risks of securities, and also reserves created by reassessing fixed assets of the bank and retained earnings.

In determining solvency, additional capital includes the bank's own funds in an amount not exceeding its own capital, and in cases where additional capital has a negative value, then fixed capital decreases for this amount. In addition, own funds for determining the pink solvency reduce the amount of deposits to the statutory funds of other joint-stock companies, enterprises and funds listed by banks to organizations to participate in their economic activities.

Involved fundsthe bank consists of funds on the settlement current accounts of business entities, in accounts of corresponding banks, deposits and deposits of business entities and population, loans from other banks, as well as funds derived from other loans.

Depending on the sources and procedures of the formation of your own capital or financial resources of a commercial bank are divided into: share capital, reserve capital, retained earnings and long-term obligations.

Share capital it occupies a basic place in the Bank's capital, since it is implemented through it the rights of the owners of a commercial bank - the right to income and the right to manage the bank.

Share capital is initially formed in the form of an authorized capital when creating a commercial bank by contributions from founders, issuing and implementing shares. Contributions were presented in the form of cash, property and related rights. The procedure for making the founders of their share to the authorized capital is determined by the constituent documents.

"When creating a commercial bank, the formation of equity is usually associated with the release of shares. Depending on the procedure for payment of dividends and the rights of participation in the management of the Bank, the shares are divided into simple (ordinary) and privileged. There is a great difference in possession of these promotions. "

Owners of ordinary shares, having the right to vote at the meeting of shareholders, divide all its income, losses and risks with a commercial bank. If the commercial bank does not have a profit, the owners of ordinary shares can not receive anything on their investment, they are also not guaranteed anything in the event of the Bank's elimination. In addition, the losses of ordinary shareholders cannot be more of their initial investments, and they can get a significant income, since the profit residue is distributed only between the holders of ordinary shares. The owners of preferred shares in the event of the elimination of a commercial bank in the division of its property have an advantage compared to the owners of ordinary shares. At the same time, when eliminating a commercial bank, the owners of preferred shares receive cash only after creditors are satisfied. A preferred action, as a rule, does not give them to the holder of the right to vote at the general meeting of shareholders. This is a beneficial controlling group of shareholders, which does not want to interfere with other shareholders in the business of a commercial bank.

"Reserve capital forms in the process of subsequent activities of the commercial bank. It is designed to cover the possible loss of a commercial bank on the operations conducted by them, as well as for the payment of dividends, when this is not enough. The presence of reserve capital ensures the sustainability of the activities of the commercial bank, strengthening its material and financial base. " In turn, it contributes to improving the guarantees of the bank's fulfillment of its obligations to creditors, reduces the likelihood of a bankruptcy of a commercial bank.

The reserve capital is formed in the manner prescribed by the meeting of shareholders (founders), and its value is usually established as a percentage of the Authorized Commercial Bike Foundation and cannot exceed it. The source of reserve capital education is the deductions from profit, the size of which is determined by the highest branch of the commercial bank, but not less than the legislatively established value.

In banks, the mixed order of reserve capital formation is often used, for example, when elevated contributions from profits (50% of profits) were made, and then moderate, and then low rates of deductions before achieving the established size of this capital.

Undestributed profits -- this is the source of own capital of a commercial bank of inner origin. It is formed as a balance of profits after dividend payments, the deductions to the reserve and other commercial bank funds. Since the size of all deductions, in addition to dividends, are predetermined in advance, the balance of retained earnings over the past period depends mainly on the amount of dividends established by the General Meeting of Shareholders.

Increased equity capital can be achieved by issuing long-term unsecured debt obligations, an example of which bonds serve, but at the moment the Bank's Directorate is not interested in this emission.

Practical part (option 14).

A task. The commercial bank has an authorized capital of 25 million UAH. and regulatory - 40 million UAH. Throughout the year, the Bank provided large loans, million UAH. (table).

Table

Determine - whether the Bank performs the requirement of a standard and large loans if the bank violated the requirement, then how he suffers punishment.

Decision. The maximum size of large credit risks H9 is the ratio of the cumulative size of large loans from the bank's capital.

The maximum value of the indicator should not exceed 8 times the size of the capital. Regulatory capital of the Bank includes authorized capital and reserve funds created by the Bank.

Calculate the formula of the ratio of large loans and capital bank (regulatory), the calculations will be placed in Table 2.

table 2

If the sum of all large loans in certain months exceeds the eight-round size of own funds by no more than 50%, then the requirements for solvency are doubled, if more than 50%, then the requirements for solvency are tripled. In this case, there is a violation of the indicators in April and May, that is, the solvency in April should be tripled, and doubted in May.

List of sources used

1. Banking / Ed. O. Y. Lavrushina. - M., 1992.

2. Banking: Strategic Guide. - M.: Concertbankir JSC, 1998.

3. Blank I. A. Fundamentals of financial management.-Kiev: Vice school, 2001.

4. Introduce to bankіvsko / pіd ed. M. 1. Savluk. - K.: L_BER, 1998.

5. Basics of banking / ed. A. N. Frost. - K., 1994.

6. Prim. L. O. Bankivsky Management - K.: Kneu, 1998.

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To ensure timely cash services to customers, commercial banks on the basis of cash requests of enterprises and organizations are forecasts for their cash rollers. Cash applications are compiled by customers of a commercial bank on the prescribed form. They reflect the expected cash receipts at the cashier of enterprises, organizations, institutions, as well as expected cash issuance for certain purposes. Cash application is compiled in quarters by month (Table. (6.1).
In accordance with the rules for conducting cash transactions of the enterprise, organizations and institutions may have in their cash desks within the limits established by servicing their commercial banks. The limit of cash balance at the box office is established by the bank every year to all customers who have a cashier and cash payments (Table 16.2). To establish a limit of cash balance at the cashier, the company submits to the bank a calculation on establishing a limit of the cash balance and registration of the permission to spend cash from revenues entering its cashier, on the prescribed form in two copies.

Table 16.1. Cash application form
OKUD ~ | Bik
Q408Q27 |
Cash application for the quarter
Nammtsionzhts (stamp) enterprise number counting
Name of the Institution of the Bank
Thousand rub.

Name of the indicator	The code	Actual execution for:		Forecast for quarter
Name of the indicator	The code	according to. Course	previous blowing quarter	1 month quarter	2 month quarter	3 months quarters
1	?	3	4	...5 ._	_.6.	7 _
Cash receipts (except for cash received in the bank)
1. Trading revenue
2. Passenger transport enterprises revenue
At the apartment fee and utility bills
4. Revenue of the spectacular enterprise
5. Revenue of enterprises providing other services
6. Other arrivals
7. Total (1 + 2 + 3 + 4 + 5 + 6), including:
7.1. Expenditures from revenue
7.2. Renting to the enterprises of the State Committee
7.3. Rent in the institution of Sberbank of Russia			/>
7.4. Rent within the ticket office of banks
COSTS
J. On wages, payments of social character, scholarships
2. For payment of pensions and sleep benefits
3. Travel expenses
4. Fuel and lubricants
5. Economic expenses
6. Purchase of agricultural products
7. Calculations with legal entities
8, issuing to other ieels
9. Total (1 + 2 + 3 + 4 + 5 + 6 + + 7 + 8)

Head of the enterprise (Full name)

Glshmy Accountant (Full name)

Table 16.2. Blank calculation of the cash balance limit
Calculation of the company's remainder of the station installed by the enterprise with the execution of permission to spend cash from revenue entering its cashier on the goal

name (stamp) Enterprise Number NLNMS NOVA NEF
Cash revenue "Last 3 months * _
(actual) "**
An average daily revenue **
Average hour revenue **
Paid in cash for the last three months (except for splitting on wages
"Lot GT; I pay payments) (tactically) ***
Multi-day consumption ** "
Dates of delivery of revenue: daily, the next
day, i time in days, when forming
overlimite residue (need to emphasize)
Opening hours of the enterprise from the hour of mines to
Revenue time: in a combined cashier with an enterprise, collectors, in cashier of the bank,
nP mail (need to emphasize)
The requested amount of the limit

(summing up) Other resolve revenue
(to settle the goal of the flow) in case of sharp changes in the scope of shurts or consumption, data is given over the last month
** The amount of revenue (consumption) divided by the number of working days (hours) of the enterprise ** The newly organized enterprises show the expected amount of revenue (consumption)
Head of the enterprise (Full name)
Chief accountant (Full name)
MP
Yes ha _____
Decision of the Institution of the Bank
Set the limit of the cash balance in the amount of 1__ thousand rubles.
(cy.iu.wd in words)
Rahodhodoyanis revenue is allowed (in the absence of debt to the budget and OS extrabudgetary funds) on
(Specify TSA.
LT revenue expenditure rate; BSZ accounting for giving out of labor) _% of the monthly revenue. Head of the Institution of the Bank __ (F.I.O.)
MP
date

When submitting such a calculation, the limit of the cash desk remains zero. The limits of the remainder of the cash register are determined on the basis of the volume of cash turnover of the enterprise, taking into account the characteristics of the mode of its activities, the procedure and deadline for cash in cash in the bank.
The limits established by the Bank, the balance of cash remains in the checkout in writing is communicated to each client, for which the second copies of the presented settlements can be used. In total, cash in excess of the limit of the enterprise and the organization must be submitted to the bank in the manner and deadlines, agreed with it. Above the established limit, cash can be stored only for wages and other social payments only more than three working days, including the day of receiving money in the bank.
The decision on the expenditure by enterprises of cash revenues from the cashier is made by the Bank annually on the basis of the above calculations, taking into account the compliance with the procedure for working with cash, the state of settlements with budgets of all levels, state extrabudgetary funds, suppliers of raw materials, materials and services, and institutions of banks on courts.
To determine the volume and sources of cash receipts at the cash and directions of their issuance, commercial banks are forecasts of cash rollets. The forecast of cash rollers is drawn up on the following sources of receipt and directions you
cash cottages:
Coming
Revenue proceeds from sales of consumer goods regardless of channels
their implementation 02.
Passenger transport revenue receipts 05
Apartments and utility receipts
payments 08.
Revenue proceeds of spectacular enterprises 09
Revenue revenue from enterprises
other services 11.
Tax receipts and fees 12
Revenue from real estate 15
Receipts for accounts for citizens' deposits
(except for savings bank of the Russian Federation) 16
Receipts from state enterprises
committee of the Russian Federation for communication and informatization 17
Receipts from the institutions of the Savings Bank of the Russian Federation. . eighteen

Revenues to the accounts of citizens who carry out entrepreneurial activities without education
legal entity 19.
Cash receipts from the sale of state-owned other securities
(except for savings bank of the Russian Federation) 20
Return of wages and other equivalent
to her pay 28
Cash receipts in the cash register of credit institutions from currency and exchange operations
with individuals 30
Other arrivals 32.
Total arrival (symbols 02-32)
Consumption
Paying for wages 40
Issue on scholarships 41
Issuing expenses not related to the wage foundation
social fees and payments 42
Issuing social payments 44
Issuing for the purchase of agricultural products ... 46
Issuing to pay pensions, benefits and insurance
reimbursion 50.
Issuance for other objectives 53
Issuing loans to individual borrowers and money on the operations of pawnshops (except savings
bank of the Russian Federation) 54
Issuance of citizens from accounts
(except for savings bank of the Russian Federation) 55
Issuing cash by credit institutions to individuals when performing currency exchange
operations 57.
Issuance of citizens who carry out entrepreneurial activities without education
legal entity 58.
Issuing reinforcements to enterprises of state
committee of the Russian Federation for Communication and Informatization 59
Issue cash on the payment of income, repayment and purchase of state and other securities
(except for savings bank of the Russian Federation) 60
Issuing reinforcements of savings institutions
bank of the Russian Federation. . 61.
Total consumption (symbols 40-61)

The content of the projection of cash circuits in the comment symbols and consumption corresponds to the nomenclature of the symbols of the "Report on the Cash Turns of the Bank of Russia and Credit Organizations" (form N ° 202). Calculations of expected receipts of cash in the cash office of banks and their issuance are made quarterly with the distribution of the month. The results of cash circuits on arrival, consumption and emission results are communicated to the cash cash center, where the correspondent account of the commercial bank is opened. Cash-based cash centers constitute cash turnover forecasts for coming, consumption and emission result in general on serviced credit organizations. Calculations are carried out quarterly with a breakdown by months. Based on these forecasts, the RCCs of the Bank of Russia provide operating cash desks of commercial banks with cash.
In the cash desks of commercial banks, cash is stored in the amounts required only to perform current customer operations. The balance of money at the checkout is limited. In the event of a lack of cash at the checkout, the Commercial Bank is a special calculation on the reinforcement of its operating cash office, which is communicated to the cash center. Memory reserves are focused here. With a lack of funds, money from the RCC reserve funds are listed in the operating cashier of the commercial bank in the form of reinforcement; If the limit is exceeded, money is over the limit residue return to the RCC.
To maximize cash in cash, the establishment of banks due to the timely and complete collection of monetary proceeds from enterprises at least once every two years check the compliance with the Bank of Russia, the procedure for conducting cash transactions and cash with cash. The frequency and a circle of enterprises subject to verification are determined by the head of the bank independently depending on the implementation of the requirements of the regulations of cash transactions. When planning the inspections, information of tax authorities on the facts of violation by enterprises of working conditions with cash flow established during documentary inspections of tax legislation are taken into account. When checking the maintenance of cash transactions in the enterprise, it is considered: maintaining a cash book, a daily report of the cashier on the cash operations produced in accordance with the receiving and expenditure documents, cashless deposits, their design;
Completeness of cash receipt of cash received in the bank. This takes into account the compliance of records in the cash book of the Bank's data (on the amounts received from the bank and the bank and the Bank); targeted use of cash received in the bank (for the purposes specified in the check); spending cash from revenue based on written applications of clients, taking into account the requirements of the procedure for conducting cash transactions, the state of calculations and the remainder of the cash register, the deadlines and the procedure for passing a cash revenue, the timeliness of the return to the bank of unpaid funds on labor and socio-labor benefits; Observance for every day of the test period (as a rule, for the quarter), the remainder of the cashier, the deadlines and the procedure for commissioning the cash revenue, the timeliness of the return to the bank of unpaid funds on the payment of labor and social and labor benefits; Calculation of cash between legal entities.
To enterprises that do not comply with the procedure for conducting cash transactions and work with cash flow, the measures of responsibility provided for by the legislative and other legal acts of the Russian Federation are applied.
Territorial institutions of the Bank of Russia are monitored by the work of banking institutions for the organization of cash circulation, compliance with enterprises of the procedure for conducting cash transactions and work with cash.
Conclusions Customer Service by the Bank involves holding both non-cash and cash payments through the bank's cash division, which provides the issuance, reception and safety of monetary signs. The totality of all cash in the bank is called the Bank's operating cash register. The operating cash desk includes: Come on-consumables; Prices; consumables; cash registers for money exchange; Evening cash regulations, etc. For cash work in the bank, a special premises for cash storage are organized.
Cash operations of commercial banks are carried out in accordance with the provision of the Central Bank of the Russian Federation of October 9, 2002 No. 199-P "On the procedure for conducting cash transactions in credit institutions in the territory of the Russian Federation". Rules regulate: the general procedure for maintaining cash transactions; Rules ren
having money marks; Rules for storing monetary marks; the procedure for determining the solvency of signs; The procedure for the replacement and destruction of damaged banknotes. Commercial banks are entrusted to check compliance with cash discipline by enterprises, institutions, organizations (clients). During the audit, it is considered: the procedure for maintaining cash transactions: fullness of cash acquisitions received in a bank, its targeted use; Compliance with the limit of cash balance at the checkout; the procedure and deadlines for the transfer of monetary revenues to the bank and the norms of its spending; Calculation of cash flows between legal lips. Territorial institutions of the Bank of Russia monitor the work of commercial banks on the organization of cash turnover.
To determine the volume, sources of cash receipt at the bank's office, as well as issuing or withdrawing them from circulation in the regions, the territories, republics and in the Russian Federation, the forecast of cash circuits for the quarter is drawn up. Commercial banks on the definition of cash demand make up cash turnover forecasts of expected receipts and cash issuance from their cash desks based on cash requests of clients and submit monetary projections to the territorial institutions of the Bank of Russia. Forecast calculations of the expected emission of money are used by calculating cash centers for uninterrupted supply of economic subjects in cash.
Terms and concepts
Bank cash operations
Cash Kit
Cash balance limit
Cash expenditure standards from revenue
Collection of monetary revenue
Em session
Forecast cash rolver commercial bank
Cash application
Cash documents (ads for cash contribution, receipts, profitable and expendable cash orders) and their details
Documents for receiving revenue from collectors and their details

Questions for independent work, name the cash transactions of the commercial bank. What are the main tasks of the cash work in a commercial bank? How is the cash desk in a commercial bank organized? What documents are made by receiving and issuing cash to customers from Cass Bank? What do commercial banks control when checking the cash discipline from their customers? How are the reception and delivery of cash collector service of the bank? How does the operating cash desk be supported? Who and how is the Cash Discipline Conduct Conduct?

Since 1991, a cash turnover forecast is carried out in Russia. Its main purpose is to determine the need for cash in total in the Russian Federation, by regions and institutions of banks and in accordance with this, the development of measures to stabilize the money circulation. Forecasts reflect the volume and sources of income of all cash in the bank's office, the size and targeted direction of their issuance to enterprises. Organizations and individuals, as well as the amount of issue and withdrawal from circulation.

The main task of banks in the work on the forecasting of cash turnover is to achieve the greatest reliability and reality of the calculated calculations and determining the change in cash in circulation. An important step is to develop measures to increase cash receipts, their economical use in order to limit the issue.

Regulatory documents:

The position of the Central Bank on the rules for organizing a cash circulation in the territory of the Russian Federation of January 05, 1998 No. 14-P,

Instructions on the procedure for compiling a statistical report on the cash turnover of the Bank of Russia and credit institutions in the Russian Federation.

Credit organizations to determine the cost of cash required to ensure the expenditure operations of their customers are predicted to calculate the expected cash receipts in the cash register and their issuance on the basis of dynamic series and the "Cash Rapid Report of the Bank of Russia and Credit Organizations". These calculations are drawn up by credit organizations quarterly with distribution by month and are sent to the RCC 14 days before the start of the forecast quarter.

Quarterly territorial institutions of the Central Bank of the Russian Federation analyze the state of cash circulation in the regions. The analysis results are used by them to prepare cash turnover forecasts, as well as for developing and implementing together with the agencies of banks to improve the organization of cash turnover and reduce emissions.

2.5. Cashless appeal: concept, group, basic principles of the organization of cashless circulation

Cashless appeal - This is a change in cash balances in bank accounts, which occurs as a result of execution by the Bank of the orders of the account holder in the form of checks, letters of credit and other settlement documents.

Two distinguish group of non-cash circulation: on product operations and financial obligations. The first group includes non-cash payments for goods and services, to the second - payments to the budget (income tax, income tax with individuals ...) and extrabudgetary funds, repayment of bank loans, pay interest for credit.

Cashless calculations are important economic importance in accelerating the turnover of funds, reducing cash in circulation.

In the context of the development of market relations, you can allocate the basic principles of the organization of non-cash settlements.

The first principle is the implementation of non-cash payments on accounts that are open to banks to customers for storing and transferring funds. This principle is related to both physical and legal entities. Conducting settlements through the bank should be combined with the economic independence of customers and their material responsibility for their actions.

The second principle - with all the diversity of ownership and nature of the activities of the enterprise, it remains the right to free choice forms of calculations and consolidate them in economic contracts. This principle is also aimed at approving the economic independence of all market entities. The bank is given the role of an intermediary.

The third principle - the transfer of funds in the accounts of enterprises is made on behalf of the payer or with its consent (acceptance). This makes it possible to buy a buyer to control the execution by the supplier of the main conditions of the contract, the violation of which can cause a full or partial refusal of the acceptance acceptance.

The fourth principle is the order of writing off funds from the client's account. Since 1996, with insufficiency of funds in the account of the score of funds is carried out in the following sequence of write-off on executive documents, providing:

n enumeration or issuance of cash from the account to meet the requirements for compensation for harm caused to life and health, requirements for the recovery of alimony;

n enumeration or issuance of cash for payments to pay output benefits and remuneration of people working under an employment contract;

n deductions to the Pension Fund, the Social Insurance Fund;

n payments to the budget and extrabudgetary funds;

n write-off on other payment documents.

The discovery by the Bank of the Account Customer and the provision of services for calculating services is carried out on the basis of the conclusion between the bank and the client of the bank account agreement. (Chapter 45 GK). It is important to allocate in the contract of responsibility of both parties for failure to comply with obligations.

There is a close relationship between cash circulation and non-cashless and non-cash: money is constantly moving from one sphere to another. The receipts of non-cash funds to the bank accounts are an indispensable condition for the issuance of cash. Therefore, cashless turnover is inseparable from the circulation of cash and forms together with him a single cash turnover of the country, which circulates a single money of one name.

2.6. Forms of calculations: payment order, requirement-order, letter of credit, collection, bill, checks

Forms calculations - This is a resolved legislation methods of execution through a bank of monetary obligations of enterprises and organizations. Cashless calculations are carried out in various forms, each of which has specific features and the nature and movement of the calculated documents. In accordance with current legislation, the following forms of non-cash settlements are applied:

n payment orders;

n Payment Requirements;

n letters of credit;

n collection;

n notes.

Payment order (Hereinafter referred to as the form of non-cash settlements in which the payer submits to its bank a settlement document containing an order to transfer a certain amount from his account to the recipient's account within the period provided for by law or established in accordance with it in this or another bank .

P / P can be used both by commodity and by non-universal operations.

By agreement of the parties, P / P can be urgent, early, delayed.

Urgent payments are used: with advance payments (i.e., before shipment of goods), payments after shipment of goods, partial payments with large transactions.

Advance payments include barter transactions. The peculiarity of such transactions is as follows: the counterparties open accounts on mutual settlements, after bilateral shipment of goods worth a certain contract, debt are permitted, and in case of exceeding the debt, one of the parties is made to this amount.

Armchair and deferred payments take place within the framework of the contractual relations of the parties without prejudice to their financial position.

The advantage of settlements of P / P is that they provide a relatively simple and fast document management, the maximum rapprochement of the moments of receipt by buyers of goods and making a payment, the possibility for a payer for pre-verifying the quality of paid goods or services. In general cashless turnover, this form of calculations is over 80%.

The main drawback is the lack of payment guarantees.

The scheme of document management and the implementation of the calculations of P / P is shown in Figure 2.1.

Each bank should organize intrabank cash and money circulation rationally, i.e. To maximize the need to meet the needs for issuing money to the Bank's customers at the expense of their own cash revenues, without referring to the Bank of Russia for reinforcement. The implementation of this problem is carried out by each commercial bank during the preparation of the cash turnover forecast for each quarter, which is an integral part of the overall work of the banking in cash management system.

Forecast cash flow calculations are made up by the bank quarterly by month. The content of this document on coming and consumption symbols.

Forecast calculations are compiled by a commercial bank on the basis of the dynamic series of the Bank's report on its cash circulation, as well as on the basis of the cash requests received from the serviceable clientele. The regulatory application of the enterprise, ultimately, should show the bank, on the one hand, how many cash will come from this client to the Bank's cashier, and on the other, in which amount will be required to issue cash from the bank's office. Cash application has two sections. The first section reflects all amounts of cash receipt in the cashier of the enterprise (besides the amounts received from the bank) on certain articles of the bank's cash forecast (trading revenue, passenger transport revenue, the revenue of spectacular enterprises and AP,), and also indicate which amounts of this Revenue will be commissioned. In the second section of the customer's cash request, the expected salary payments, scholarships, social payments, pensions, social benefits and issuance for other purposes are given.

The forecast of cash rollers compiled at the next quarter is communicated by the Bank of the Cash Cash Center, in which the correspondent account is opened, 14 days before the start of the planned quarter. Cash-based cash centers constitute cash flow forecasts for coming, consumption and emission result as a whole on serviced credit institutions based on the analysis of cash revolutions passing through their cash registers, and reports received from credit organizations on expected cash turnover. Calculations are carried out quarterly with distribution by months and 7 days before the start of the forecast quarter, the territorial institution of the Bank of Russia is reported.

To determine the expected changes in cash in the turnover of the Bank of Russia, the territorial institutions of the Bank of Russia constitute the forecasts of cash circuits in the region, the region, the Republic, on the sources of cash receipt in the bank's office and the directions of their issuance for the upcoming quarter. The information base of this forecast is to assess the prospects for the socio-economic development of the region, reporting data for previous periods, as well as reports received from the calculated cash centers on the projected cash turnover and the issuing result.

Forecast cash flow calculations by region are communicated to the territorial agencies of the Bank of Russia, the Department of Regulating the Monetary Circulation of the Central Bank of the Russian Federation three days before the start of the forecast quarter. In turn, the Department for the regulation of money circulation, summarizing the data obtained, is a consolidated settlement of the needs of the country's economy in cash. This calculation also takes into account such factors such as structural changes in the economy, inflation rates, as well as measures taken by the Bank of Russia measures in the field of monetary policy to stabilize money circulation. Compiled a consolidated forecast of the needs of the national economy in cash on. The upcoming quarter is transmitted to the Department of Emisy and Cash Operations of the Central Bank of the Russian Federation and ultimately determines the mechanism of emission-cash regulation of the money supply in circulation in the upcoming quarter.