INSTRUCTIONS

ABOUT ORDER

IMPLEMENTATION BY AUTHORIZED BANKS (BRANCHES)

SEPARATE TYPES OF BANKING OPERATIONS WITH FOREIGN CASH

CURRENCY AND CHECK OPERATIONS (INCLUDING TRAVELER'S CHECKS),

THE NOMINAL VALUE OF WHICH IS SPECIFIED IN THE FOREIGN

CURRENCY, INCLUDING INDIVIDUALS

Based Federal law dated December 10, 2003 N 173-FZ "On currency regulation and currency control" (Collected Legislation of the Russian Federation, 2003, N 50, Art. 4859; 2004, N 27, Art. 2711; 2005, N 30, Art. 3101; 2006, N 31, Art. 3430; 2007, N 1, Art. 30; N 22, Art. 2563; N 29, Art. 3480; N 45, Art. 5419; 2008, N 30, Art. 3606), Federal Law of July 10, 2002 N 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)" (Collected Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, Art. 5032; 2004, N 27, Art.2711; N 31, Art. 3233; 2005, N 25, Art. 2426; N 30, Art. 3101; 2006, N 19, Art. 2061; N 25, Art. 2648; 2007, N 1, Art.9, Art.10; N 10, Art.1151; N 18, Art 2117; 2008, N 42, Art 4696, Art 4699; N 44, Art 4982; N 52, art. 6229, art. 6231; 2009, N 1, art. 25; N 29, art. 3629; N 48, art. 5731), the Federal Law "On Banks and Banking Activities" (as amended by the Federal Law of February 3, 1996 17-FZ) (Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Soviet the RSFSR, 1990, N 27, art. 357; Collected Legislation of the Russian Federation, 1996, N 6, Art. 492; 1998, N 31, Art. 3829; 1999, N 28, Art. 3459, art. 3469; 2001, N 26, Art. 2586; No. 33, Art. 3424; 2002, No. 12, Art. 1093; 2003, N 27, Art. 2700; N 50, Art. 4855; No. 52, art. 5033; Art. 5037; 2004, N 27, Art. 2711; 31, Art. 3233; 2005, N 1, Art. 18, art. 45; No. 30, Art. 3117; 2006, N 6, Art. 636; 19, Art. 2061; 31, Art. 3439; No. 52, art. 5497; 2007, N 1, Art. nine; N 22, Art. 2563; 31, Art. 4011; 41, Art. 4845; N 45, Art. 5425; N 50, Art. 6238; 2008, N 10, Art. 895; 15, Art. 1447; 2009, N 1, Art. 23; 9, Art. 1043; 18, Art. 2153; 23, Art. 2776; No. 30, Art. 3739; 48, Art. 5731; No. 52, art. 6428; 2010, N 8, Art. 775; No. 30, Art. 4012) and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated September 10, 2010 N 19), the Bank of Russia establishes the procedure for authorized banks (branches of authorized banks), including their internal structural divisions, of certain types banking operations with cash foreign currency and operations with checks (including traveller's checks), the face value of which is indicated in foreign currency (hereinafter - checks, operations with foreign currency in cash and checks, respectively), with the participation of individuals.

Chapter 1. General Provisions

1.1. An authorized bank (branch of an authorized bank) (hereinafter referred to as an authorized bank (branch)) may carry out all or some operations with foreign currency cash and checks from among those provided for in Chapter 3 of this Instruction. The list of operations performed with foreign currency cash and checks is established by the authorized bank (branch) as a whole for the authorized bank (branch), as well as for each internal structural unit authorized bank(branch) based on the list of transactions delegated to this subdivision in accordance with the requirements of the Instruction of the Bank of Russia dated April 2, 2010 N 135-I "On the procedure for making the Bank of Russia a decision on state registration credit institutions and the issuance of banking licenses ", registered by the Ministry of Justice of the Russian Federation on April 22, 2010 N 16965 (" Bulletin of the Bank of Russia "dated April 30, 2010 N 23).

1.2. The authorized bank (branch) determines the list of foreign currencies, operations with which are carried out by the authorized bank (branch) in accordance with this Instruction.

1.3. An authorized bank (branch) independently decides whether to work with a coin foreign states(groups of foreign states) when carrying out operations with foreign currency in cash and checks.

If the authorized bank (branch) decides that there is no need to work with a coin of foreign states (a group of foreign states), the payment to individuals when carrying out operations with foreign currency in cash and checks is less than the nominal value of the minimum banknote of a foreign state (group of foreign states) in the form of a banknote is carried out in the currency of the Russian Federation at the rate set by the authorized bank (branch) in accordance with clauses 2.2 and 2.3 of this Instruction, unless otherwise provided by the contract when carrying out operations on bank account, account on the deposit of an individual.

Posted on the site 31.01.2011

From November 1, 2010, the Instruction of the Central Bank of the Russian Federation of September 16, 2010 No. 136-I "On the procedure for authorized banks (branches) to carry out certain types of banking operations with foreign currency in cash and operations with checks (including traveller's checks), nominal the cost of which is indicated in foreign currency, with the participation of individuals. " The need to amend the current procedure for exchanging currencies was dictated by the abolition of the concept of "exchange office", around which the entire previous Instruction No. 113-I was built. However, the new document raised many new questions and problems among bank employees.

Instruction of the Central Bank of the Russian Federation of September 16, 2010 No. 136-I "On the procedure for authorized banks (branches) to carry out certain types of banking operations with foreign currency in cash and operations with checks (including traveller's checks), the nominal value of which is indicated in foreign currency, with the participation of individuals ”(hereinafter referred to as Instruction No. 136-I) was published in the Bulletin of the Bank of Russia No. 55 dated October 6, 2010 and entered into force on November 1, 2010. And "On the procedure for opening, closing, organizing the work of exchange offices and the procedure for authorized banks to carry out certain types of banking operations and other transactions with foreign currency in cash and the currency of the Russian Federation, checks (including traveller's checks), the nominal value of which is indicated in foreign currency, with the participation of individuals "(hereinafter - Instruction No. 113-I).

The need to amend the current procedure for exchanging currencies was dictated primarily by the abolition of the concept of "exchange office", around which the entire Instruction No. 113-I was built. In accordance with the Directive of the Central Bank of the Russian Federation dated 02.04.2010 No. 2324-U "On transferring exchange offices to the status of other types of internal structural divisions of credit institutions (branches of credit institutions), on the closure of exchange offices and on streamlining the activities of internal structural divisions" exchange offices of credit institutions (branches) no later than October 1, 2010 were to be closed or transferred to the status of internal structural divisions of a different type.

The new instruction is much shorter than its predecessor, which is not surprising: it lacks sections regulating the procedure for opening, closing and organizing the work of exchange offices, as well as some other fragments. The paradox is that the excluded fragments of the text in most cases are not duplicated by other regulations and are not accompanied by explanations of how to proceed in certain situations in the absence of regulation.

List of operations performed

The reference to transactions with the currency of the Russian Federation has been excluded from the preamble to the document. However, this does not mean that operations with rubles are completely excluded from the sphere of influence of Instruction No. 136-I, since the currency of the Russian Federation is used in many operations regulated by this document.

According to clause 1.1 of Instruction No. 136-I, an authorized bank or its branch may carry out all or some operations with foreign currency in cash and checks from among those provided for in Chapter 3 of the Instruction. The list of operations with foreign currency in cash and checks is established by the authorized bank (branch) as a whole for the bank (branch), as well as for each internal structural unit based on the list of transactions delegated to this unit in accordance with the requirements of the Central Bank of the Russian Federation Instruction No. 135 dated 02.04.2010 -I "On the procedure for the Bank of Russia to make a decision on the state registration of credit institutions and the issuance of licenses for banking operations."

The question arises: should banks, in connection with the entry into force of Instruction No. 136-I, re-establish the list of operations for all their divisions, approve it by internal administrative documents and report them to the Bank of Russia? Apparently, yes, because both the list itself and the wording of individual paragraphs have undergone significant changes. For banks with many internal structural divisions carrying out transactions with in cash and checks (additional offices, operational offices, operating cash registers out cash register), this can be a serious problem.

Bank of Russia regulations do not provide for any additional deadlines for making the appropriate changes to the lists of operations for existing units. This means that from the date of entry into force of Instruction No. 136-I (from November 1, 2010), all the wording had to comply with the new requirements.

The wording of some operations has been clarified. Thus, the "group of states" (in the context of the emission of foreign currency) is now referred to as the "group of foreign states" (clauses 3.1.3, 3.1.4 of Instruction No. 136-I). "Individual accounts" were divided into "individual bank accounts" and "individual deposit accounts" (clauses 3.1.10, 3.1.11, 3.1.12-3.1.15, 3.1.18-3.1.21 of Instruction No. 136 -AND).

“Funds” became “cash” (paragraphs 3.1.12-3.1.17).

The following items have disappeared from the list of operations with foreign currency in cash and checks that can be carried out by an authorized bank or its branch:

- replacement of a damaged banknote (banknotes) of a foreign state (group of states) with an intact banknote (banknotes) of the same foreign state (group of states) (clause 3.1.5 of Instruction No. 113-I);

- replacement of a damaged banknote (banknotes) of a foreign state (group of states) with an intact banknote (banknotes) of another foreign state (group of states) (clause 3.1.6 of Instruction No. 113-I);

- purchase of a damaged banknote (banknotes) of a foreign state (group of states) for the cash currency of the Russian Federation (clause 3.1.7 of Instruction No. 113-I);

- acceptance of damaged banknotes of foreign states (a group of states) for crediting to the accounts of individuals (clause 3.2.10 of Instruction No. 113-I);

- acceptance of banknotes of foreign states (a group of states) and banknotes of the Bank of Russia that raise doubts about their authenticity, for sending them for examination (clause 3.1.8 of Instruction No. 113-I);

- payment for checks in cash in the Russian Federation (clause 3.1.13 of Instruction No. 113-I);

- payment of checks in cash foreign currency (clause 3.1.14 of Instruction No. 113-I);

- acceptance of the cash currency of the Russian Federation for crediting to the accounts of individuals and its issuance from these accounts (clauses 3.1.17, 3.1.19, 3.2.13, 3.2.16 of Instruction No. 113-I);

- acceptance and issue of the currency of the Russian Federation for transfers on instructions from individuals without opening an account (clauses 3.2.6, 3.2.8 of Instruction No. 113-I);

- acceptance of banknotes of foreign states (a group of states) that raise doubts about their authenticity, to verify their authenticity (clause 3.2.9 of Instruction No. 113-I).

Does this mean that banks are now unable to carry out these operations?

Here we should mention one more current regulatory act of the Bank of Russia: Ordinance of the Central Bank of the Russian Federation of August 14, 2008 No. 2054-U “On the procedure for maintaining cash transactions with foreign currency in cash in authorized banks on the territory of the Russian Federation ”(hereinafter - Ordinance No. 2054-U). According to clause 3.9 of this document, "damaged banknotes that do not have signs of counterfeiting can be bought for rubles or replaced with intact banknotes, a coin of the corresponding foreign state (group of foreign states) or intact banknotes, a coin of another foreign state (group of foreign states)" ...

As for the examination of dubious banknotes, it is discussed in clause 16.14 of the Regulation of the Central Bank of the Russian Federation dated April 24, 2008 No. 318-P "On the procedure for conducting cash transactions and rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions on the territory Russian Federation "(hereinafter referred to as Regulation No. 318-P), as well as in clause 3.5 of Directive No. 2054-U.

The mention that accepting banknotes that raise doubts about their authenticity for sending for examination is a mandatory operation for authorized banks and their branches (clause 3.3 of Instruction No. 113-I) is also excluded from the new document. Thus, the obligatory operations with foreign currency and checks no longer exist.

Regarding the exclusion from the list of transactions of "payment for checks" in rubles and foreign currency, it can be assumed that these operations fit into the concept of "purchase of checks", that is, thus, duplication is simply excluded.

Operations with the cash currency of the Russian Federation (acceptance for crediting to accounts of individuals, withdrawal from accounts, acceptance and withdrawal of transfers without opening an account) are obviously excluded from the list due to the fact that Instruction No. 136-I, unlike its predecessor , regulates only operations with cash foreign currency and checks.

Acceptance of banknotes of foreign states for verification of their authenticity is provided for in clause 3.7 of Instruction No. 2054-U.

Acceptance of damaged banknotes of foreign countries for crediting to the accounts of individuals (clause 3.2.10 of Instruction No. 113-I) can probably be included in paragraphs 3.1.18 and 3.1.19 of Instruction No. 136-I “Acceptance of foreign currency in cash for crediting to bank accounts, individual deposit accounts "in foreign currency and in the currency of the Russian Federation.

Consequently, even those transactions that are not included in the list do not become prohibited and may well be carried out by an authorized bank (branch). But why it was necessary to exclude from the list the acceptance of damaged banknotes, the examination of dubious ones and the acceptance of banknotes of foreign states to verify their authenticity is not clear.

Problems with transactions excluded from the list arise, in particular, also because such transactions were not included either in the "Classifier of types of transactions with foreign currency and checks" (Appendix 2 to Instruction No. 136-I), or in new order accounting such operations (Ordinance of the Central Bank of the Russian Federation dated 13.12.2010 No. 2538-U "On the accounting procedure by authorized banks (branches) of certain types of banking operations with foreign currency in cash and operations with checks (including traveller's checks), the nominal value of which is indicated in foreign currency, with the participation of individuals "(hereinafter - Instruction No. 2538-U)).

In the previous wording, the list remained following operations:

- purchase of foreign currency in cash for the cash currency of the Russian Federation;

- sale of foreign currency in cash for the cash currency of the Russian Federation;

- purchase of checks for the cash currency of the Russian Federation;

- purchase of checks for cash foreign currency;

- sale of checks for the cash currency of the Russian Federation;

- sale of checks for cash foreign currency.

In other cases, the wording has changed slightly.

Procedure for dealing with damaged banknotes

Most of the questions in connection with the exclusion of certain operations from the list arise regarding the purchase and acceptance of damaged banknotes for collection.

According to information from seminars held by representatives of the Bank of Russia, despite the exclusion of the above operation from the list, a credit institution has the right to purchase damaged banknotes "with appropriate conditions: for example, take a commission for this operation." Another option is to set a different rate for the purchase of such banknotes (lower than usual).

Thus, accepting (buying) damaged banknotes with a certain commission, the bank will have to register this operation in the register with code 1 "Purchase of foreign currency in cash for the cash of the Russian Federation" and reflect it in accounting as a regular purchase of foreign currency in cash, but with terms differing from other similar transactions (with a commission or at a different rate). However, in the Register of operations with cash currency and checks (Appendix 1 to Instruction No. 136-I), there is no place for reflecting commissions (however, the rules are allowed to include "other information" in the register: in our case, these will be the columns "commission" and "code commission currency "or something like that).

You can also take damaged banknotes for collection - just like ordinary banknotes (clause 3.1.9 of Instruction No. 136-I).

The replacement of damaged banknotes of a foreign state with intact banknotes of the same foreign state will probably have to be "adjusted" to the exchange operation (code 04 according to the classifier). Also with a separate commission.

Here, however, its own problems arise. So, if damaged and undamaged banknotes are accounted for on different personal accounts, then such an exchange should be reflected accounting entry although according to current regulations exchange accounting records not drawn up (clause 2.4 of Directive No. 2538-U). If all banknotes are on one account, then there will be no exchange transactions at all, except for the commission (received, from the point of view of accounting, it is not clear why). And how then to prove that the damaged bill was accepted (exchanged) with the commission?

In addition, there are also moral and ethical doubts. If a cashier performs the same (according to documents) transactions either with or without a commission, or at different rates, then various temptations may arise ... and the management of cash departments will have to carefully work out off-system accounting and control over operations with damaged banknotes... At a minimum, provide for a separate personal cashier account for damaged banknotes.

But the most interesting thing is that even if there is no receipt of damaged banknotes at the stand in the list of operations of internal structural units (VSP) mandatory"Rules for accepting damaged banknotes of foreign states (a group of foreign states), including for sending for collection, developed by an authorized bank (branch) on the basis of the conditions for accepting these banknotes by their issuers" (clause 2.1.5 of Instruction No. 136-I) ...

The procedure for working with coins of foreign countries

The note that the bank independently decides on the need to work with the coin of foreign states (clause 3.7 of Instruction No. 113-I) moved to the beginning of Instruction No. 136-I (clause 1.3) and was supplemented with the following text:

“If an authorized bank (branch) decides that there is no need to work with a coin of foreign states (a group of foreign states), the payment to individuals when carrying out operations with foreign currency in cash and checks is less than the nominal value of the minimum banknote of a foreign state (group of foreign states) in the form of a banknote is carried out in the currency of the Russian Federation at the rate set by the authorized bank (branch) in accordance with clauses 2.2 and 2.3 of this Instruction, unless otherwise provided by the contract when performing operations on a bank account, an individual's deposit account. "

Clauses 2.2 and 2.3 of Instruction No. 136-I are regulated by general order the establishment by the bank of the exchange rates of foreign currencies in cash for carrying out operations with their use.

Thus, the ruble equivalent of the value of foreign coins, paid by the bank to the client in the event that the bank does not work with the coin, is determined at the same rate that is used for other transactions with foreign currency in cash (in our case, obviously, this is the bank's purchase rate of the corresponding currency). This means that the widespread practice of paying a “fractional part” of received foreign exchange transfers without opening an account in rubles at the exchange rate of the Bank of Russia on the date of payment of the transfer from November 1, 2010 is illegal.

If we are talking about payment Money from bank account or the deposit of an individual, then the rate of "virtual coins" can be determined in accordance with the terms of the bank account agreement, or bank deposit... In the absence of such a condition in the contract, the rate is determined on a general basis in accordance with clauses 2.2 and 2.3 of Instruction No. 136-I.

Information at the stand

The composition of the information that should be placed "in an accessible place for viewing, on a stand or in another format, including on electronic media", is established by clause 2.1 of Instruction No. 136-I, and this is, perhaps, the only fragment of the instruction, really changed in the direction of simplification and softening of requirements (although, strictly speaking, the design of the stand can hardly be attributed to the "hard work of accountants"). Compared to the previous version, the following changes have occurred in this list.

The wording regarding the bank (branch) details has been clarified: instead of “name, location ( mailing address) and telephone number "of the authorized bank or its branch, the full (abbreviated) corporate name of the authorized bank (name of the branch) or the full (abbreviated) corporate name of the authorized bank (name of the branch) and the name of the internal structural unit of the authorized bank (branch), their location (address) and telephone or other communication numbers ”.

Rates of foreign currencies to the currency of the Russian Federation, cross rates of foreign currencies must be indicated in the largest of the fonts used when specifying other information posted on the stand. It is possible not to indicate information on the established foreign exchange rates at the stand if the list of operations includes only operations in which foreign exchange rates are not used (earlier it was possible not to post only cross rates if the exchange office did not carry out operations with cash and checks using cross-rates).

Information on the size of the commission charged by the bank for carrying out operations with foreign currency in cash and checks can now be drawn up at the discretion of the bank (previously, it was required to be issued in the form of an extract from the tariffs, certified by the signature of the head and sealed with a round seal of the bank (branch)).

In the clauses dealing with the rules for accepting damaged banknotes of foreign states (clause 2.1.5 of Instruction No. 136-I) and checks (clause 2.1.6), the clarification “including for sending for collection” has been added.

The rules for accepting checks can be set forth in the form chosen by the bank independently (previously, the form was established by Appendix 3 to Instruction No. 113-I).

Information on the procedure and conditions for carrying out operations to transfer funds from the Russian Federation on behalf of individuals without opening bank accounts (clause 2.1.7 of Instruction No. 136-I) can be posted on the stand without certification by the signature of the head and without an imprint of a round seal, as this was previously required by clause 3.5 of Instruction No. 113-I. There was no place in the new document and clause 3.6 of Instruction No. 113-I, which described some aspects of making transfers without opening an account from the Russian Federation (as a result, such transfers remained, one might say, ownerless, because the Regulation of the Central Bank of the Russian Federation dated 01.04.2003 No. 222- P "On the procedure for making non-cash payments by individuals in the Russian Federation" regulates only settlements in rubles and on the territory of the Russian Federation, and the legislation on currency regulation establishes only general principles and some restrictions for such operations).

It is now possible not to place the following information and documents at the stand:

- the operating mode of the unit (clause 2.1.2 of Instruction No. 113-I);

- information for appeals and complaints of individuals related to work exchange office(p. 2.1.5 of Instruction No. 113-I);

- a copy of the positive opinion of the regional branch of the Bank of Russia at the place of opening of the subdivision, certified by the signature of the head and sealed with a round seal (clause 2.1.7 of Instruction No. 113-I);

- the rules for accepting banknotes by an authorized bank (branch), the design of which differs from the design of banknotes that are legal remedy payment on the territory of the corresponding foreign state (group of states) (clause 2.1.8 of Instruction No. 113-I);

- signs of solvency of banknotes and coins of the Bank of Russia (clause 2.1.10 of Instruction No. 113-I).

But a new item has been added to the list of information: "information on working with a coin of foreign states (a group of foreign states) in accordance with clause 1.4 of this Instruction." There is an obvious misprint: there is no such point at all in Instruction No. 136-I, I mean paragraph 1.3.

The last number in the list of information is the enumeration of the items of Instruction No. 136-I, the content of which should be reflected on the stand. In the new edition, it added "other information that contributes to a more complete awareness of individuals about the conditions for carrying out operations with foreign currency in cash and checks." The specified information is placed on the stand at the discretion of the authorized bank (branch).

Requirements for the cash department

Clause 2.2 of Instruction No. 113-I, which describes the requirements for a "separate dossier" in the exchange office, was not included in new edition document. It turns out that now the maintenance of such a dossier is not necessary (and this version is confirmed from the last seminars of the Bank of Russia).

The requirements for providing the exchange office with reference materials for determining the solvency of Bank of Russia banknotes, the authenticity of banknotes of foreign states (a group of states), as well as technical means of monitoring the authenticity of banknotes (clause 2.3 of Instruction No. 113-I) were also excluded.

Even taking into account the fact that there are no more exchange offices, this is rather strange; after all, no others regulations The Bank of Russia does not require the presence of such reference materials in cash departments (except perhaps for clause 3.2 of Ordinance No. 2054-U, where they are briefly mentioned).

The requirement for the cashier (with him) to have an identity document, as well as an official document or internal pass with a photo, signatures and a seal (clause 2.4 of Instruction No. 113-I) has been excluded. Nevertheless, as it was said at one of the seminars, the cashier's documents should still be: "This is implied - after all, if suddenly a check comes on a complaint against the cashier, then how will they know who they are talking to?"

There are no more in the Instructions and restrictions on the list of persons who may be in the premises of the exchange office (clause 2.5).

The need to amend the current procedure for exchanging currencies was dictated by the abolition of the concept of "exchange office", around which the entire previous Instruction No. 113 was built? However, the new document raised many new questions and problems among bank employees.

List of operations performed

The question arises: should banks, in connection with the entry into force of Instruction No. 136-I, re-establish the list of operations for all their divisions, approve it with internal administrative documents and report them to the Bank of Russia? Apparently, yes, because both the list itself and the wording of individual paragraphs have undergone significant changes. For banks with many internal structural divisions that carry out operations with currency and checks (additional offices, operational offices, operational cash desks outside the cash register), this can become a serious problem.