"The Association of Russian Banks The Evaluation Committee is recommended for the application of the decision of the Council of the ArB of 02.04.2009 Methodical recommendations" Assessment of property assets ... "
Association of Russian banks
Evaluation Committee
by the decision of the Council of Arbit
"Assessment of property assets for the purposes of collateral"
General issues of property assessment
Assets for collateral purposes
Moscow 2009.
In the work on the document participated:
Gorshenina G.V. (Head of the Working Group), Shcherbakova-Pacheva D.A., Savintsev S.A., Tarasov Yu.B., Doval S.V., Kozodaev M.A.
Coordination of works - Shcherbakova ON
The curator of the direction - Roslov V.Yu.
The document is agreed:
Credit organizations:
JSC Bank VTB OJSC Gazprombank (Risk Management Department) OJSC Rosselkhozbank
JSC Bank of Moscow
OJSC Alfa Bank
CJSC "UniCredit Bank"
OJSC "URALSIB"
OJSC Bank "Zenit"
Self-regulating appraisers organizations:
Russian Society Appraisers NP "Self-Regulatory Interregional Association of Appraisers"
NP "National College of Specialists of Appraisers"
NP SRO "Association of Regional Master of Evaluation"
1. Terms used, definitions and reductions
2. An overview of the assessment requirements for the purposes of the collateral of legislative and regulatory documents, national and international standards
3. Required bank appraisal information about the pledge
4. Types of value defined for the purposes of pledge
5. Ethical standards and rules for conducting an assessment, recommendations on the interaction of the participants in the evaluation process
Recommendations cover general issues Estimates of property assets for deposit purposes. The document is designed in accordance with the requirements of the current legislation in the field of evaluation and contains recommendations due to the specificity of the assessment for the purposes of the pledge.
1. The terms, definitions and reductions of the Bank are a credit institution.
An appraiser is an individual or legal entity, the competent to engage in evaluating activities in accordance with the legislation of the Russian Federation.
Property assets - in the context of these recommendations, material assets in the form of real estate, machinery and equipment or goods.
Investment cost - Cost for a particular person or group of persons with data established by this person (persons) of investment purposes to use the estimation facility liquidation cost - the calculated value reflecting the most likely price in which this object of evaluation can be alienated for the exposition date of the assessment facility, a smaller typical term Exposures for market conditions, in conditions where the seller is forced to make a deal to alienate property.
The market value is the most likely price at which an assessment object can be alienated to the date of assessment on the open market in the context of competition when the parties of the transaction are reasonable, having all the necessary information, and at the magnitude of the transaction price does not reflect any emergency circumstances;
FSO - Federal Evaluation Standards
FSO №1 - Federal Standard Evaluation " General concepts estimates, assessment approaches and evaluation requirements "(approved by the Order of the Ministry of Economic Development of Russia of July 20, 2007 N 256);
FSO №2 - Federal Standard for Evaluation "The Purpose of Assessment and Types of Cost" (approved by the Order of the Ministry of Economic Development of Russia of July 20, 2007 N 255);
FSO №3 - Federal Standard Evaluation of the Requirement Report on Assessment (approved by the Order of the Ministry of Economic Development of Russia of July 20, 2007 N 254);
2. An overview of the assessment requirements for the purposes of the collateral of legislative and regulatory documents, national and international standards.
The concept of collateral value actively used in practice commercial lending As such, in the Russian Federation today is not standardized, there is no clear definition and generally accepted methods of its calculation. In practice, banks define the mortgage value as a derivative value from market valueBy applying lower coefficients.
FSO 2 prescribes when evaluating for the purposes of collateral to determine the market value.
In international assessment standards (MSO), there is a definition:
"Cost mortgage lending (Mortgage Lending Value, MLV) is the cost of property determined by the appraiser conducting an expectant assessment of the future realizability of property taking into account the long-term sustainable aspects of the property, normal and local market conditions and current use and suitable alternative use options. " This definition is contained in European legislation (Directive 89/647 / ECS, as amended in accordance with Directive 98/32 / EC). These directives relate to issues of banking regulation and the establishment of minimum standards for the solvency of creditors engaged in lending on the security of property. This cost is used by banks in assessing credit risks and differs from the assessment of the market value at the current account of the long-term sustainable trends and the exception of speculative elements.
Evaluation requirements for the purpose of providing loans, mortgages and debt obligations are set forth in International application Estimates 2 (MPO 2) "Evaluation for lending purposes." This standard involves the possibility of determining for the purposes of the pledge of not only market value, as well as the cost of the current venture or liquidation value, etc., however, a market value is selected as the main value of the cost from the consumer's point of view. It is important to note that under consumers of such an assessment in the standard, credit organizations are clearly negotiated.
The following highlights can be distinguished in MSO requirements.
1. In the event of a market value, the methodology for assessing a potential pledge should be rigid to a real market situation and contain a minimum of assumptions and assumptions of a subjective nature. In international standards, it is indicated that the "sales comparison method or other methods of market comparisons must proceed from market research. The cost of building and the amount of depreciation should be determined on the basis of cost analysis and accumulated depreciation on market data. The capitalization method of income or the discounted cash flow method should be based on cash flows determined by the market and at the rate of yield based on market data. " Those.
if the appraiser uses in its calculations the information provided by the Customer, corresponding to reality, but not corresponding to the market realities, such an approach in assessing for the purposes of the pledge is not applicable.
2. Standards are clearly negotiated that the adequacy assumption of the current business used as a basic when evaluating for purposes. financial statements, inappropriate when evaluating for the purposes of collateral. Standards recommended property objects occupied by owners, evaluate for the purpose of pledge as left by owners. Those. Any advantage associated with the specific owner of the facility should be excluded, for example, if the owner, lays its real estate, enjoys preferentially by payment communal services, when evaluating the object, you should focus on the market level of expenses.
When assessing objects that bring income, the standards oblige appraiser to draw the creditor to a significant difference between the value of the object in the "current enterprise" mode and the object on which:
Business terminated;
Stocks are exported;
Licenses / certificates, franchising or permission agreements are canceled or under risk of cancellation;
The property suffered from uncivilized circulation;
either there are other reasons that may adversely affect the results of the subsequent functioning. Those. International standards immediately focus an appraiser for an analysis of the default situation.
3. Standards indicate that in the case when property has a higher cost of alternative use, lenders must be aware of any potential for increasing the cost. However, the base of calculating value for the purposes of pledge is, above all, the existing use of property.
4. In addition to performing the general requirements of MSO to the content of the report, evaluation reports for the purposes of the pledge, as a rule, should include information on the following points:
retrospective, current and estimated demand for this species property in this region;
potential and probable needs alternatively;
the current liquidity of property, as well as, if necessary, the likelihood of its sustainability;
the approach applied during the assessment, as well as the degree of use of reliable market data in confirmation of the assessment.
5. Separately, you can allocate the requirements for the appraiser.
The powers and responsibility of the appraiser must be clear both the appraiser and its client. The appraisers should clearly imagine the risks associated with the assessment in order to provide a loan, since misunderstanding, incorrect understanding or error in this area can lead to disputes and trials between the lender and the appraiser.
When conducting an assessment in order to provide a loan, the appraiser should pay special attention To preserve independence from the borrower.
It is important that the appraiser possesses the appropriate experience in assessing the assessment of a type of asset, otherwise he needs to see the expert advice.
Standards oblige appraiser to be competent in understanding the lending process. Appraisers must have a general understanding of banks and other requirements. financial institutions, and, if possible, on the conditions of providing a loan.
3. The required bank appraisal information on the subject of the deposit when considering the property asset as a credit transaction to make a credit decision to the Bank, it is necessary to have information about a number of following object characteristics:
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A) liquidity in addition to the principal possibility of adopting property in a deposit due to legal circumstances, the bank is interested in the principle and speed of the object's implementation - i.e. His liquidity.
The liquidity of the potential pledge subject is the most important characteristic of the vision of the risk assessment associated with the provision. Errors in determining the degree of liquidity are sufficiently critical for the bank.
The liquidity of property is characterized by how fast the object can be exchanged for money, i.e. Sell \u200b\u200bat a price, adequate market value in the open market in the context of competition, when the parties of the transaction act intelligently, having all the necessary information, and there are no extraordinary circumstances on the transaction.
The quantitative characteristic of liquidity may be the time of market exposure of the object, i.e. the time required to sell the object on the open and competitive market at market value. In relation to these recommendations, it is assumed that the time of exposure does not include the time required for formal consolidation (design, registration) of the sale transaction, i.e.
exposure period is a typical time from the time of posting a public offer to sell the facility before accepting the seller and the buyer's decision to make a deal.
It is recommended to characterize liquidity, divided into separate groups, depending on the possibility of implementing and projected sales period. The following gradation of the liquidity of the property is proposed, depending on the periods of implementation (Table 1).
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The main purpose of the proposed gradation is the subsequent use of banks in the process of determining the collateral value. The functional usefulness of such graduation is primarily as possible to compare a certain degree of liquidity with the value of the liquidation discount and the subsequent inclusion of it, as component, in the mortgage discount. The higher degree of liquidity corresponds to the smaller size of the discount and discount.
Liquidity depends primarily on the presence and value of the demand for property.
For example, trading property, located on lively highways, is always in demand in the market and can be sold in a limited period of time at a cost close to the market. As an alternative example, production real estate in industrial cities, which remained as the Heritage of Soviet industrial era. The demand for such real estate is quite small.
Other factors affecting liquidity are:
Elasticity of demand for this type of property. For example, living spaces. In the absence of a deficit and a fairly large offer of housing on the market, a relatively small price reduction will lead to an increase in the number of people who want to acquire residential real estate. A similar conclusion can be made in relation to goods, for example, metal rolling or petroleum products;
State of property. IN more than Refers to equipment. As a rule, old and worn equipment is less liquid than a relatively new, which does not require large recovery costs;
Compliance with modern technologies. The factor is especially critical for technological equipment. The most striking example is a computer technique. Considering the construction industry, technological equipment can be distinguished for the production of finishing materials. When some materials are replaced by other - more technologically, convenient, safe or environmentally friendly, the demand for equipment on which outdated materials are produced, respectively. With a sufficiently dynamic development of this area, the factor in question becomes very cunning. In relation to real estate, trading facilities can be noted with the ratio of trading and auxiliary areas that are not relevant to modern technologies, when trading is made practically "from wheels";
Scalable. This factor is characterized by a decrease in the liquidity of the property, which has characteristics, significantly different from the average values. For example, a lot of bottling lines or production facilities with a large area or volume. Such assets can be in demand by a very limited circle of buyers and in this regard, the exposure time for such objects is quite large, and high-performance equipment in the absence of needs among major market participants in it may not be illiquid.
Number. Frequently often liquid in small amounts of property loses liquidity when the amount of collateral mass exceeds the market capacity. The most striking example is metal-cutting machines. Several machines can be easily sold, and several hundreds of machines cannot be sold at a time.
Location. If the property by demand in the market is in such a place that its movement is impossible either conjugate with higher costs, the liquidity of such property will be very low or absent at all.
For example, construction equipment in remote areas of North or Siberia.
In some cases, illiquid assets - highly specialized equipment, auxiliary industrial premises etc. May acquire liquidity in the composition of property complexes or their parts. Such assets can be called "conditionally liquid". The liquidity of such objects is directly related to the liquidity of the technological group or production complexeswhich they include.
Conditionally liquid assets can be recognized when performing the following conditions:
The entire property complex is either its autonomous part possess liquidity;
The assets under consideration are a significant component of the complex, perform key functions in its functioning and cannot be separated without applying to the owner of the complex of disproportionate damage. At the same time, from a legal point of view, assets can be considered as independent units;
Assets are operational and do not require replacement or substantial repairs.
Liquidity indicator fundamentally affects the choice of approach to the assessment and type of value of the value. Therefore, the degree of liquidity of the assessment object is recommended to be studied primarily with the aim of correct formulation of the assignment.
Due to the lack of, most often, in public access on specific timing of the implementation of various assets with a real way to determine the liquidity of property are consultations with market participants, i.e. With those who are directly implementing the assets under consideration in the market. In relation to real estate, these real estate companies are applied to the equipment - manufacturers or their representation or dealers, as well as companies selling used equipment.
B) cost
Second an important indicator is the cost of property. Most often, as prescribed FSO No. 2, the basic value for the purpose of pledge is the market value. At the same time, the bank must be confident that the cost obtained by the appraiser is based on real information and fully complies with market data. In the event that a potential subject of collateral does not have a market value due to the impossibility of independent implementation, in coordination with the bank, another type of value can be determined.
C) the significance of the asset for the business of the owner, taking into account the stimulating role of pledge useful information For the bank is the importance of the asset under consideration from the point of view of participation in the formation of the client's income, in other words - the significance of the business of the enterprise-mortar.
The conditional division of the assets under consideration into two groups "meaningful" is proposed.
property and "not significant" property.
Property objects that play a decisive role in the business process of the enterprise can be attributed to the group "significant". Alienation of such facilities, their exceptions from the composition of the enterprise's property can complicate economic activities up to its complete stop. The loss of "significant" property will significantly worsen the financial indicators of the enterprise-mortar and will reduce its solvency.
The group "Not significant" property can be attributed to objects whose alienation will not have a significant impact on the production and economic activity of the pledger, will not affect its financial condition.
The characteristic of significance plays a significant role in lending to industrial enterprises at the stage of selection of assets to ensure the transaction.
D) value change forecast as the moments of granting credit funds And their return is sometimes spaced in time (up to 5 - 7 years old), it is necessary to take into account changes in the value of the subject of pledge over time, i.e. Extremely useful for the bank will be the forecast for the value of the property during the term of the loan agreement and, possibly, the subsequent appeal to the deposit on the pledge. Such changes will be due to the trends in the market, the properties of the property itself (for example, wear), the need to produce investments to maintain the qualitative state of property (repair, etc.).
The need to fulfill the cost forecasting and its horizon D.B. stipulated in the assignment task.
(E) Determining the amount of costs conjugate with the process of recovery for the deposit of an important issue when making a loan solution in part of the pledge of the pledge is an assessment of the costs arising from the appeal to the subject of pledge and its implementation. Such costs can significantly affect the value of the collaborated discount installed by the Bank.
In terms related to the work of the appraiser in the list of costs to be evaluated may include:
Operating costs for a certain time period;
Disassembly and transportation costs;
Consulting and intermediary services;
Other costs specific for certain types of assets.
The list and size of such costs in most cases is predicting.
The obligation to determine the above characteristics, with the exception of the cost is not prescribed by FSO. However, this list contains the necessary bank business information and the readiness of the appraiser to enable these characteristics in the list of determined parameters, it will create significant competitive advantages. The need to determine those or other parameters required by the Bank is negotiated at the stage of setting a task to assess.
4. The costs of the value defined for the purposes of the pledge as indicated earlier, in most cases, when evaluating liquid property for the purpose of pledge as a basic value for calculating the collateral value, the market value is used.
In case the bank is considered investment projectIn coordination with the customer and the Bank, the result of the assessment may be an investment value.
To use investment modeling methods to determine the market value of objects assumed to demolish or reconstruct when evaluating for the purposes of pledge is not recommended.
The liquidation value is determined by the appraiser if the customer has such a need. It is recommended to negotiate the applied technique at the stage of setting the assignment assignment.
In relation to objects that do not have independent liquidity, but as an inseparable part of the property or technological complex, as a whole, the liquidity (conditional assets) is proposed as the assessment base to consider the market value, but under the assumption that the sale of assets is possible only as part of the property complex .
Under this cost will be understood as the share of the cost of the complex, which comes to these assets when implementing a complex at market value.
When evaluating conditionally liquid objects, their cost is considered as part of the value of the property complex, which they enter.
Therefore, when calculating their value, two ways are possible:
1) determining the value of the entire property complex and proportional to allocate the value of the estimated objects. Such an approach is recommended when considering the set of assets constituting most of the complex (more than half of the cost);
2) Assessment of individual assets using the cost approach. When determining wear, it is necessary to correctly take into account all its components. This option is more applicable to a separate component of the property or technological complex. If possible separate sale For such assets, a market value is required.
When setting a task to assess, it is necessary to clearly negotiate - what kind of value will be determined in the report.
Cadastral value in assessing for the purposes of pledge is not used.
5. Ethical norms and rules for the assessment, recommendations on the interaction of the participants in the assessment process.
This section does not contain general ethical requirements for the appraiser, the section includes recommendations in part of the ethical side of the appraiser, due to the specific assessment for the purposes of the pledge.
It should be taken into account, in assessing for the purposes of the pledge to independence, the principle and professional honesty of the appraiser, elevated requirements are imposed.
This is explained by the current probability of the customer's impact assessment on the appraiser in order to encourage the cost of its assets to obtain large amounts of borrowing. In most cases, only the principal position of the appraiser can withstand such a subjective impact from the customer.
Appraisers must have a general idea of \u200b\u200bthe lending process, bank requirements, and, if possible, on the conditions for providing loans. The appraiser must clearly submit that the results of its work are used to make real financial solutions and risks. The poor quality of appraisers can lead to economic losses not only banks, but also other market participants and the population.
The appraiser must be aware of its competence. When solving issues requiring narrow-professional knowledge, it is necessary to attract technical specialists. It is unacceptable in such cases to be limited to unreasonable expert assessments of the appraiser himself.
The cost of the appraiser services is formed on the basis of the tariff policy applied as an element of contractual relationship with the customer. The appraiser must carry out a weighted tariff policy that ensures an adequate quality of the results of his labor. Dumping, inevitably entering the decline in the quality of the evaluation result, as well as the unreasonable increase in tariffs do not contribute to the development of partnerships. In the case when the Bank is not directly customer assessment, it is recommended to refrain from the impact on the formation of the cost of services.
The appraiser must constantly strive for professional development, analyze accumulated knowledge and experience, follow the trends in the market, improve the qualifications and take place periodic training. A good help for the development and improvement of knowledge and skills is interaction in the process of assessment with the competent staff of the relevant divisions of the Bank. Maintaining databases, automation of the report preparation processes, the availability of quality control systems in the company, the preparation of analytical reviews in the region are indicators of professional maturity of the appraiser.
Quite often the appraiser becomes known for details of the upcoming credit transactions. Unacceptable disclosure of commercial and other information that may cause damage to the customer or the bank. Attracting third parties as experts or consultants associated with the need to disclose confidential information to be coordinated with the customer and the bank.
It is unacceptable to offer the customer of appraisal services to use the services of another bank to make a transaction.
When interacting with the representatives of the Customer or the Bank, the appraiser must show loyalty and tact. When discussing current issues and problems, only a constructive and business tone is admissible. Equally, this recommendation also applies to customer and bank representatives.
To overcome the factor of subjective distortion of the assessment results and improve the efficiency of the assessment process as a whole, the use of a mechanism in which the Bank is either the customer of the assessment is either included in the evaluation process as a report conversation and the report of the contract.
An employee of the Bank, carrying out control of the quality of the evaluation report, acts as a counterweight to the influence of the Customer and, to some extent, protects the appraiser.
For the case when the Bank serves as a comparison, the total interaction algorithm is presented in Table. 2.
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5. The presentation of the report was submitted to the Customer Kazchika presented scheme is characterized by several significant moments.
First, this is a trilateral form of a contract, in accordance with which the Bank is a report of the report and acts as an acceptor of the work.
Secondly, this is a setting of an assessment assignment at the initial stage. This allows you to maximally specify the assessment object, the requirements for the applicable methods and approaches, reflect the necessary features.
Thirdly, these are current consultations in the process of evaluating with bank employees.
This stage allows you to solve emerging issues in operational mode and makes it possible to use interim results to make a credit decision, without waiting for the final preparation of the report.
A scheme is also possible when, on behalf of the owner of the asset, the bank is supposed to be transferred to the transfer, the Bank serves as the Customer of the Report. In this case, the appraiser services pays the bank. Subsequent compensation to the bank of incurred costs is possible by agreement between the bank and the client in an acceptable form for them. In this case, the contract is in a double-sided form.
Current partnerships appraiser and bank - guarantee of effective business friend.
6. General requirements for the composition and quality of work during the assessment. Common assumptions and restrictions.
Requirements for the assessment performed for the goals of loan support, as well as for other purposes, in the general case, are provided in the FSO and standards of self-regulating appraisers. However, the purpose under consideration assumes the presence of a certain specificity due to the following reasons.
1. In fact, the consumer of the appraiser services is a credit organization, while the Customer of the Report, as a rule, or in most cases there is a potential mortgager.
2. The cost determined by the appraiser is considered as basic for the subsequent calculation of the collateral value. At the same time, in contrast to other estimates purposes, the issue of the liquidity of the assessment object is coming to the fore, on the degree of which the pledge cost significantly depends.
3. To make a credit decision regarding mortgage to the bank's transaction, in addition to the basic value, know another number of parameters directly related to the cost of a potential pledge (see section 3)
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Taking into account the above for the appraiser, the following general requirements should be placed in assessing.
1) The main task of the appraiser is to show the quantitative and qualitative prospects for the realizability of the estimated object.
2) The result of the assessment is primarily necessary to the bank, so when assessing an appraiser is recommended as agreed with the Bank, to interact with its authorized professionals. This interaction does not imply pressure on the appraiser from the Bank and violating the principle of independence of its activities.
3) The type of value determined on the degree of liquidity of the estimated object. Therefore, the primary task is to analyze liquidity and coordination with the bank and the customer of the value of the value defined in the report.
4) In the description of the assessment objects, clear features should be contained to unambiguously identify the object. It is not allowed to be limited to indicating the names and inventory numbers.
5) When determining the market value, all calculations and assumptions should lie reliable market data and trends. Assumptions based exclusively on the expert opinion of the appraiser must be minimized.
6) All sources given in the report must be specified in the form that allows you to make sure of their adequacy.
7) The evaluation report should at a minimum of volume contain all the information necessary to understand the validity of the results obtained.
8) In order to increase the efficiency of work in the Bank, intermediate results of the assessment in the form agreed with the Bank may be presented.
9) If there is a significant discrepancy in the results obtained using various approaches, an analysis of the causes of such discrepancies and the most reliable, according to the reasonable opinion of the appraiser, the result is chosen.
10) It is not allowed to evaluate the object by the appraiser without inspecting the object.
Photos of the estimated objects (with a large number of objects it is possible selectively - most significant) in obligatory must be included in the application to the report. Photos should objectively reflect the state of the assessment object;
11) In coordination with the Bank and the Customer, the appraiser may define the characteristics of the assessment object not provided for by the requirements federal standards Estimates, but the necessary jar for making a decision.
12) The assessment must be implemented within the time limits that are not beyond the loan process. To minimize the timing without loss of quality, the appraiser at the stage of setting a task of assessment should clearly understand its task, to determine the amount of information and the composition of the documents necessary for work and specify the deadlines for the provision of documents and priorities.
13) In the analysis segment analysis section, to which the estimated object belongs, the following information should be attended:
Analysis current activities and basic trends in the relevant market segment;
Retrospective, current and estimated demand for this type of property in the region;
Existing and probable needs in the alternative use of an assessment object;
The degree of impact on the value of the pledge of those or other projected factors (at the time of the assessment);
14) when used profitable approach When constructing cash streams It is necessary to rely on market indicators, including in the situation when the owner of the object enjoys the advantages of it in a more profitable situation regarding other market participants (benefits, etc.). Existing encumbrances of the object (for example. Rental, servitude), which will be saved in the alienation of the object, are subject to compulsory accounting in assessing.
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The structure of the evaluation report taking into account the specifics due to the objectives of the pledge is recommended in the following form.
Part 1. Summary Results and conclusions.
This is the operative part of the evaluation report, allowing the user to immediately receive a capacious and comprehensive information on the results of the work carried out. Here briefly presents the main characteristics of the assessment object, the results obtained when applying various approaches to the assessment, the total value of the valuation object, as well as important conclusions and recommendations that have an important, according to the appraiser, value for the customer and for the bank.
Part 2. Task for evaluation.
This part of the report contains three sections.
1) A comprehensive description of the object with all the characteristics, which were taken into account and should be taken into account during the assessment. It is indicated by the role of an object of assessment in business or the production process of the owner, its significance. Here is also a description of property rights to the object of evaluation and encumbrance of the object affecting its value.
2) It is indicated that the results of the assessment are supposed to be used for the purposes of the pledge. Information about the valuation standards and other documents used is given (including these Recommendations), it is stipulated by the form (species) of the determined value, as well as additionally defined parameters and characteristics.
It is indicated by the date on which the evaluation and period of performance is carried out.
3) the assumptions used by the appraiser and limiting conditions that may affect the evaluation result.
Part 3. Information about the Customer's assessment and appraiser.
In addition to the information specified in accordance with FSO No. 3, information about the bank - a potential mortgagee in terms of its name and location of the territorial unit (in case work is conducted with a branch of the bank). If the assessment is performed without the participation of the Bank, the bank information is not specified.
Part 4. Analysis of the market / segment of the market, to which the assessment object relates.
The results of the market analysis / market segment are given to which the assessment object relates to the fundamental trends, price ranges and basic influencing factors.
Part 5. Analysis of the liquidity of the assessment object.
Section not provided for by standards, but extremely important for the bank. The section provides a characteristic of the liquidity of the assessment object and the estimated period of market exposure. The sources of determining liquidity indicators are indicated.
Part 6. Best Use Analysis.
When evaluating for the purpose of pledge this analysis It is carried out only in the case of an obvious inconsistency of the object of assessment to its existing use. At the same time, the assessment, taking into account the change in the objective of the object, should be carried out if such an appointment is already defined and explicitly.
Part 7. Description of the evaluation process.
The section provides information on the methods used, as well as all calculations. Information about the analogues used, calculated and adjustments is recommended to be provided in a tabular form. The following information should be able to easily trace the logicality and correctness of the result. In the event that an expert opinion is used as an information substantial for the value of the value of the value, the evaluation report should be analyzed this value For compliance market conditionsdescribed in the market analysis section.
Part 8. Determination of additional characteristics.
If, in accordance with the assignment assignment, the appraiser determines the additional characteristics of the assessment object, for example, the prognosis of the cost of time or the size of the costs associated with the recovery, initial data, logic and calculation results are given in this section. Also, in coordination with the Bank and the Customer, the liquidation value of the assessment object can be calculated. At the same time, it is necessary to indicate the method of the applied methodology and the rationale for its choice.
Part 9. Coordination of the results and the final conclusion about the value of the object.
Weighing the results obtained by various approaches is made only when there is no significant difference between the results. If there is a significant discrepancy, the cause of the reasons is carried out and the most reliable, according to the appraiser, the result is selected.
Applications. The application to the report in accordance with the requirements of FSO No. 3 provides copies of documents used. When used as sources of information, small regional publications, it is recommended to include not references in the report, but copies of the respective pages. Mandatory is the presence of photographs of the estimated object.
In order to increase the efficiency of the assessment process, it is recommended to submit brief materials to the bank, allowing a bank employee to understand the accuracy of the assessment result before receiving the main report.
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Act Editorial 01.01.1970
| Name Document | "Methodical recommendations for identifying and submitting information about transactions (operations) with driven property subject to mandatory control (Codes 50)" (app. |
| Document type | guidelines |
| Accepted by | aRB Committee |
| Document Number | 22 |
| Date of adoption | 01.01.1970 |
| Date of editorial | 01.01.1970 |
| Date of registration in the Ministry of Justice | 01.01.1970 |
| Status | act |
| Publication |
|
| Navigator | Notes |
"Methodical recommendations for identifying and submitting information about transactions (operations) with driven property subject to mandatory control (Codes 50)" (app.
Approved
Committee of ARB on P / FT issues
(Protocol meeting of the Committee
N 22 of 01/27/2010)
These Recommendations are developed by the Committee of the Association of Russian Banks on the Compact of the Legalization of Revenues obtained by criminal, and financing terrorism in order to clarify the requirements of legislation on countering the legalization of income obtained by criminal, and financing terrorism to the implementation of internal control when identifying and submitting information regarding operations ( deals with movable property (Code Group 50).
Cash adopted from individuals is credited to a special account of such commercial organization - payment agent (account N 40821 - "Payment Agent, Banking Agent") from which subsequently carry out the relevant translations to the recipients of payments on behalf of individuals. If the specified operation, carried out on behalf of an individual, is carried out in an amount equal to or exceeding 600,000 rubles, then such an operation is subject to compulsory control and to Rosfinmonitoring it is necessary to send the OES with code 5004. Information about the physical person can be indicated as in estimated documentAnd in the register of payments, which accompanies a consolidated payment. Wherein:
In the section "Information about the person who performs the operation with cash or other property "indicate information about the physical person who has been entrusted by the payment agent to transfer;
In the section "Information about the recipient on transactions with cash or other property" indicates the person's information, which is transferred to the cash on the instructions of an individual;
In the section "Information about the representative of a person who performs an operation with cash or other property, an attorney, Agent, a commissioner who has a trustee, acting on behalf of the person who performs an operation, or in its interest, or by his account due to powers based on attorney, contract, law or an emphasis of the authorized state Body or local governments "indicate information about a legal entity - a payment agent, which translates on behalf of an individual.
5. Purchase, sale and sale of precious metals and precious stones, jewelry of them and scrap of such products<*> Precious metals - gold, silver, platinum and platinum group metals (palladium, iridium, rhodium, ruthenium and osmium).
Precious metals can be in any condition, form, including in native and affined form, as well as in raw materials, alloys, semi-finished products, industrial products, chemical compounds, jewelry and other products, coins, bulge and waste production and consumption.
Precious stones are natural diamonds, emeralds, rubies, sapphires and Alexandrites, as well as natural pearls in cheese (natural) and processed form. Unique Amber Education equal to the precious stones in the manner established by the Government of the Russian Federation.
Natural diamonds include both unprocessed and treated or partially treated diamonds (technical diamonds, diamonds), as well as rewarded - extracted from spent or derived from the operation of tools containing diamonds.
Jewelry - Products made from precious metals And their alloys with inserts from precious stones, as well as memorable, anniversary and other signs and medals, except awards, the status of which is defined in accordance with the laws of the Russian Federation and the decrees of the President of the Russian Federation.
(Operation code 5005)
5.1. Bank transactions with individuals on the purchase and sale of precious metals.
5.1.1. The identification of the purchase / sale transactions of precious metals to the amount equal to or exceeding 600,000 rubles (or equal to the amount in foreign currency equivalent to 600,000 rubles, or exceeding it), when performing the following operations:
The flow of funds at the expense of an individual from the sale of dimensional ingots, memorable and collectible coins, as well as the sale of precious metal from an impersonal metal account (hereinafter - OMS);
Transfer of funds from an individual account for the purchase of measuring ingots, memorable and collectible coins, as well as to purchase a precious metal with enrollment on the OMS;
Making an individual at the cashier of the Bank of cash to buy measuring ingots, memorable and collectible coins, as well as for the purchase of precious metal with enrollment on OMS;
Issuance to an individual from the cash register of the bank of funds for the sold measuring bars, memorable and collectible coins, as well as for the soldered precious metal with OMS.
5.1.2. When submitted to the Rosfinmonitoring of information about buying / selling for cash rubles with an individual of memorable and collectible coins, measuring ingots, in the OES, in the "Date of operation" field, the date of the parish / expenditure order is affixed, which corresponds to the date of application for the purchase of coins, ingots, and in The "amount of operation" field is the total cost of coins acquired / sold by the individual, the ingots specified in the parish / expenditure order.
5.1.3. When submitted to the Rosfinmonitoring information about buying / selling an individual from the invoice / to the account in the Bank's subdivision of memorial and collectible coins, dimensional ingots, in the OES, in the "Date of operation" field, the date of the memorial order is affixed, and in the "Operation Amount" field - the cost Acquired / sold coins, ingots specified in Ordere.
5.1.4. When submitted to the Rosfinmonitoring information about buying / selling an individual of the precious metal with enrollment / write-off with an OMS, in the OES, the date of operation is put on the date of operation on the purchase and sale of a metal under the contract of the current "metal" account, and in the field " Operations "- the total cost of the metal indicated in this statement.
5.2. Bank transactions with legal entities for the sale of precious metals.
5.2.1. The following transactions of the purchase / sale of precious metals are subject to detection to the amount equal to or exceeding 600,000 rubles (or equal amounts in foreign currency equivalent to 600,000 rubles, or exceeding it):
Purchase of precious metals in legal entities (including subsoil users, from the Bank of Russia);
Purchase of precious metals on international and russian markets when making transactions with metals (including arbitration transactions, as well as transactions based on the Commission agreements concluded with clients);
Sale of precious metals to legal entities (including the Bank of Russia);
Sale of precious metals on the international and Russian markets when making transactions with metals (including arbitration transactions, as well as transactions based on the Commission agreements concluded with customers).
5.2.2. When submitted to the Rosfinmonitoring information about the purchase of precious metal legal entity - subsoil user, in the OES, in the field "Date of operation" is affixed by the date of the conclusion of the transaction, in the field "Amount of operation" - total amountsecured by the metal party, and in the field " Additional Information"The details of the contract are indicated.
5.2.3. When submitted to the Rosfinmonitoring information about the purchase (sale) of precious metals in legal entities who are not credit organizations (with the exception of legal entities - subsoil users), in the OES, in the "Date of operation" field, the date of concluding a contract is supplied or the date of entry into force of the contract ( If it differs from the date of his conclusion), or the date of receipt of confirmation is invoice (when conducting operations based on the sale agreement), and in the field "The amount of the operation" - the total amount specified in the contract / invoice to be paid by the Buyer to the Seller on the basis of information derived from the subdivisions of the credit institution carrying out the accounting of operations with precious metals.
5.2.4. When submitted to the Rosfinmonitoring of information on the purchase (sale) bank of precious metals in the International and Russian Markets, including the purchase (sale) of precious metals on the basis of the Commission's contracts concluded with clients, in the OES in the "Date of operation" field is affixed by the date of conclusion of the transaction , and in the field "The amount of the operation" - the amount of the transaction.
5.3. Transactions of the sale and sale of precious metals, precious stones, jewelry of them and the scrap of such products performed by the Bank's customers with settlements through the bank.
5.3.1. The detection of the purchase / sale of precious metals of precious stones, jewelry from them and the scrap of such products in an amount equal to or exceeding 600,000 rubles (or equal to the amount in foreign currency equivalent to 600,000 rubles, or exceeding it), when performing the following operations :
The transfer of funds from the Customer account, if from the payment instructions it follows that the operation is related to the purchase of precious metals, precious stones, jewelry of them or scrap of such products;
The receipt of funds to the Client's account, if from the payment instructions it follows that the operation is related to the sale of precious metals, precious stones, jewelry of them or scrap of such products;
Translation without opening bank account Funds in an individual, if from the payment instructions it follows that the operation is related to the purchase of precious metals, precious stones, jewelry of them;
The receipt of funds to an individual who does not have accounts to the bank, if from the payment instructions it follows that the funds are obtained from the sale of precious metals, precious stones, jewelry of them;
Cash fee at the Client's account - a legal entity or an individual entrepreneur, if from the announcement of cash contribution it follows that cash is received on a transaction from the sale of precious metals, precious stones, jewelry of them or scrap of such products<*>.
<*> The revenue of jewelry stores is not subject to compulsory control.
5.3.2. If in relation settlement operationconducted by the Client on the basis of a contract for the purchase / sale of precious metals, precious stones, jewelry of them and the scrap of such products, the Bank's employee arises reasonable suspicions that it is held in order to legalize (laundering) of income received by criminal, or financing terrorism, You should contact the client with a request to provide a copy of the relevant contract or an extract from it. The Bank has the right to send information about such an operation to Rosfinmonitoring with code 6001.
5.3.3. If at the time of the settlement operation of the client, the Bank has a relevant contract (contract) of the purchase / sale of precious metals, precious stones, jewelry, and scrap of such products, the total amount of which is equal to or exceeds 600,000 rubles (or equivalent in foreign currency), That regardless of the amount on which a specific estimated operation is performed, it is necessary to send the OEC to the Rosfinmonitoring with the code 5005. At the same time, in the OES:
In the field "The amount of operation" indicates the amount of the transaction (under the contract);
In the field "Date of operation" - the date of concluding a contract or the date of entry into force of the contract (if it differs from the date of its conclusion), or the date of receipt of confirmation is invoice (when conducting operations based on the sale agreement);
The "Purpose of Payment" field indicates the details of the document (contract, contract), which is the basis for performing operations;
The "Additional Information" field indicates the information on the date of receipt of the credit institution of these documents.
5.4. If the bank has a contract (contract) of the buying, the purchase and sale of precious metals and precious stones, jewelry of them and the scrap of such products (own or their client), in which the specific price of the transaction is not established, and only a method for its definition, deadlines and The procedure for making calculations for the precious metals and precious stones, jewelry of them and scrap such products, it is necessary to control payments on such a transaction with a growing outcome and send the transaction information no later than the day following the day when the total payment amount will be equal to or exceed 600,000 rubles (in equivalent in foreign currency). Wherein:
The "Operation Amount" field indicates the total amount of accumulated payments;
In the "Date of operation" - the date of the last payment;
In the field "Purpose of payment" - details of a document that is the basis for performing operations;
In the field "Additional Information" - information about the number, the total amount of all accumulated payments and the period for which the increase in the increasing result was conducted.
In this case, the obligations of reports to the Rosfinmonitoring regarding subsequent settlement operations under the specified contract of purchase / sale of precious metals, precious stones, jewelry of them and the scrap of such products do not occur.
5.5. If the bank does not have all the necessary information on the purchase / sale transaction of precious metals, precious stones, jewelry from them and the scrap of such products, the grounds for the direction of the Rosfinmonitoring of the OES with code 5005 does not occur.
5.6. When submitting information about the operation of the buying, the purchase and sale of precious metals and gems, jewelry of them and the scrap of such products in the section "Information about the person who performs cash with money or other property" indicates the person's information that transfers precious metals ( Precious stones) As part of the sale and sale of precious metals and precious stones, jewelry of them, and the scrap of such products, in the section "Information about the recipient on transactions with cash or other property" indicates the person's information that receives precious metals (precious Stones) As part of the sale and sale of precious metals and precious stones, jewelry of them and scrap of such products.
6. Obtaining funds in the form of a fee for participation in the lottery, a tote (mutual betting) and other risk-based games, including in electronic form, and paying cash in the form of a winnings received from participation in the specified games(Operation code 5006)
6.1. Under the risk-based game is a game of the Toter, participation in the lottery, game of casino (roulette, card games, bones) and other games, including electronic form, With the payment of a cash gain received from participation in these games. At the same time, a legal entity or an individual entrepreneur can be the organizer of the Games, and the participants of the games may be individuals or legal entities that act as players.
6.2. Released are subject to operations to receive the organizer of the Games at the Bank of Cash Bank in the form of a fee for participating in the risk-based games and operations to pay funds in the form of a winner of the specified games if the amount of the operation is equal to or exceeds 600,000 rubles (or equal to the amount In foreign currency equivalent to 600,000 rubles, or exceeds it). Such operations, in particular, belong:
Admission to the account of a legal or individual - client of a cash bank in the form of a winnings received from participation in the lottery, a tote (mutual betting) and other risk-based games;
Admission to the account of the organizer of the Games of the Customer Customer Bank received in the form of a fee for participation in the lottery, a tote (mutual betting) and other risk-based games;
Transfer of cash by the organizer of the Games of the Bank's client in the form of a winnings received from participation in the lottery, a tote (mutual betting) and other risk-based games participant games;
Transfer of funds by a legal or natural person - a bank client in the form of a fee for participation in the lottery, a tote (mutual betting) and other games based on the risk games to the Games Organizer;
Cash fee by organizer of the Games of the Bank's client in the form of revenues received from the lottery, tote (mutual trading) and other risk-based games.
(Operation code 5007)
7.1. The loan is understood as the transfer by one party (the lender) in the property of the other party (borrower) of money or other things defined by the generic signs, in which the borrower undertakes to return the lender the same amount of money (the amount of the loan) or an equal number of other things they received the same kind and Quality.
The basic principle of the loan is the principle of repayment, the borrower is obliged to return the lender the loan amount received on time and in the manner provided for by the loan agreement.
In interest-free is recognized as a loan if the contract for its provision is directly established that the loan is an interest-free or interest rate for the use of a loan is 0%.
Interestable loans should include operations on the provision / receipt by a legal entity that is not a credit institution, financial assistance (including temporary financial assistance), if, under the terms of the contract, it is a returnable and interest on its sum is accrued. Loan agreement, in which there is no size interest rateis considered as a loan, interest on which is accrued in accordance with the requirements of Article 809 of the Civil Code of the Russian Federation.
7.2. Information on the operation under an interest-free loan agreement is subject to submission to Rosfinmonitoring if its amount is equal to or exceeds 600,000 rubles (or equal to the amount in foreign currency equivalent to 600,000 rubles, or exceeds it), and in its nature the operation is:
Admission to the bank account of the Bank - a legal entity who is not a credit institution, an individual or an individual cash entrepreneur obtained under an interest-free loan agreement, which is granted a legal entity that is not a credit institution, or an individual entrepreneur;
Transfer from the bank account of the Bank - a legal entity that is not a credit institution, or an individual cash entrepreneur, if it follows from the appointment of payment that the client provides an interest-free loan to a legal entity, individual entrepreneur or physical face.
Since the loan agreement is real, i.e. It is considered concluded from the moment of actual transfer of money or other things (paragraph 1 of Art. 807 of the Civil Code of the Russian Federation), the submission of information to the Bank should be carried out separately for each of the operations on the provision of a loan, regardless of whether these operations are decorated with one or more contracts. .
7.3. If there is reasonable suspicions with respect to the settlement operation conducted by the Client on the basis of a loan agreement, the Bank's employee has reasonable suspicions that it is held in order to legalize (laundering) income received by criminal, or financing terrorism, then contact the client with a request to provide a copy of the relevant contract Or an extract from it. The Bank has the right to send information about such an operation to Rosfinmonitoring with code 6001.
7.4. If the payment instructions contain only the details of the loan agreement and the nature of the operation (receipt, loan repayment) without specifying the conditions for its provision (percentage or interest-free loan), then such an operation is considered as a loan, interest on which is accrued in accordance with the requirements of Article 809 of the Civil Code of the Russian Federation<*>.
<*> In the absence of a period of interest in the contract, their size is determined by the existing lendency at the place of residence, and if the lender is a legal entity, at the place of his location bank interest (refinancing rate) on the day of payment by the borrower of the amount of debt or its respective part.
7.5. If there is an interest-free loan agreement in the bank, the sum of which is over 600,000 rubles (or equivalent in foreign currency), in case the amount of individual payments under this contract is less than 600,000 rubles, it is necessary to control such payments to the growing outcome and compile a message on 5007 to the code Later, next day, when the total payment amount will be equal to or exceed 600,000 rubles. or equivalent amount in foreign currency; At the same time in the OES:
In the fields "Date of detection" and "Date of operation" indicates the date of the last operation, as a result of which the total amount of payments has become equal or exceeded 600,000 rubles. (or equivalent amount in foreign currency);
The "amount of operation" field indicates the total amount of the listed payments;
The "Additional Information" field indicates N and the date of the contract, the amount indicated in the contract.
7.6. The operation is not subject to compulsory control if:
Under the terms of the contract it is indicated that the loan is percentage;
From payment instructions it follows that the operation is carried out on return (repayment) of the previously provided loan.
The site "Zakonbase" presented "Methodical recommendations for identifying and submitting information about transactions (operations) with driven property to be mandatory control (Codes 50)" (app. Committee of AD / CFT, Minutes of the Committee of the Committee No. 22 of 27.01 .2010) In the latest edition. Observe all the requirements of the legislation simply, if you familiarize yourself with the relevant sections, chapters and articles of this document for 2014. To search for the necessary legislation on the topic of interest, it is worth using convenient navigation or expanded search.
You will find "Methodical recommendations for identifying and submitted information about transactions (operations) with driven property subject to mandatory control (Codes 50)" (approved by the AD / FT committee, the minutes of the meeting of the Committee N 22 01/27/2010) In Fresh and full versionin which all changes and amendments are made. This ensures the relevance and accuracy of the information.
At the same time download "Methodical recommendations for identifying and submitting information about transactions (operations) with driven property subject to mandatory control (group of codes 50)" (approved by the AD / FT Committee on Issues, minutes of the meeting of the Committee No. 22 dated January 27, 2010) You can completely free, both completely and individual chapters.
What changes are made and what is their practical value? What, in addition to this, was discussed and discussed in correspondence with the regulator? Let's try to figure out.
Published in the beginning of March of this year on the website of the ADB recommendations of the Profile Committee on UAW / CFT actually replaced the case of recommendations issued in 2006-2007. As before, they relate to the procedure for the implementation of internal control in the identification and submission of information on operations to be mandatory, as well as issues of identifying (identification) and monitoring operations of foreign public officials (ITDL).
The natural reason for the emergence of new or, more precisely, the updated recommendations was the need to account for changes regulatory baseThe generalization of the accumulated practical experience, the reflection of the information letters and other public clarifications of the Bank of Russia, finally, analysis of trends and applicability of the best world practice recent years in the field of P / FT.
To identify and submit information about cash transactions in cash formsubject to mandatory control (group of Codes 10/1000);
To identify and submit information about bank accounts (contributions) to be mandatory (Group of Codes 40/4000);
To identify and submit information about transactions (operations) with driven property to be mandatory control (group of Codes 50/5000);
To identify operations, organizations or persons involved in extremist activities or terrorism (code of operations group 70/7001);
To identify and submit information about transactions with real estatesubject to mandatory control (Code Group 80/8001);
For the implementation of the requirements of the Federal Law of 07.08.2001 No. 115-ФЗ "On Countering Legalization (Laundering) of Revenues received by criminal, and terrorist financing" (hereinafter referred to as Federal Law No. 115-FZ) in terms of identifying and monitoring operations of foreign public officials ;
In implementing the requirements of Article 7 of the Federal Law No. 115-ФЗ in terms of coordination of the Internal Control Rules of Credit Organizations
What specifically changes are made in these areas?
Detection and control of operations of the IPDL
First, based on the new wording in the law, it is stated that the decision to accept the service of the IPDL may be taken by the head of a separate structural unit Bank, if he delegated such powers by the head of the bank or his deputy.
It is quite obvious that this change (in both documents) is dictated by the conditions of activity, the need for banks with a broad regional network. In practice, such banks come even a little further and stipulate internal regulations. The possibility of transferring the rights of decision-making on IITD to the level of deputy head of a separate structural unit (in case of no leader).
Secondly, recommendations are disseminated in cases of making one-time operations, such as the purchase and sale of cash foreign currency or translation on behalf of an individual without opening a bank account for an amount exceeding 15,000 rubles. For such clients, it is recommended not to update information obtained within the identification procedures. In terms of identifying the IPDL in the stream of clients who appeal to the bank for conducting the specified type of operations, it is recommended to be based on technical (technological) opportunities and common sense. Thus, in the presence of appropriate software, continuous customer filtering is allowed. In the absence - it is proposed to act depending on the type of the presented document certifying the person, for example, to reasonably assume that the person can be EILL with a foreign service or diplomatic passport.
The recommendations have a special clause that when performing the operations of the above type, not exceeding 15,000 rubles, the identification (identification) of the IIPL is not carried out, except, of course, cases when the bank occurs (there) suspicions that the data Operations are carried out in order to legalize (laundering) revenues obtained by criminal means, or financing terrorism. Unnecessary, this paragraph looks only at first glance - alas, practice shows many discrepancies in understanding the general, attributable to the entire text of the regulatory document or law, reservations.
Thirdly, to record data on permission to receive the maintenance of the IPDL in cases (when conducting operations) implying simplified identification, it is recommended directly in primary documentsaccompanying the operation: a document (certificate) confirming the operation with cash currency and checks or a transfer assignment / application for receiving funds to translate without opening a bank account of an individual. In all other cases, permission is recommended to be fixed directly in the questionnaire.
For obvious reasons, the concept of "simplified identification" in the text of the recommendations is absent - at least before the appearance new edition or regulatory Act, replacing the position of the Bank of Russia dated August 19, 2004 No. 262-P "On identifying credit institutions of clients and beneficiaries in order to counter the legalization (laundering) of income obtained by criminal means and financing terrorism."
It is also obvious that permission can be fixed not only in the account of the client, but also be represented by separate, let's say regulatory document And to fit in the customer's dossier. This procedure should be reflected accordingly in the Internal Control Rules of the Bank. Directly in the questionnaire may be sufficiently relevant reference.
Finally, the refinement is more expected - from the text of the new version of the recommendations disappeared the penultimate paragraph, who said literally the following: "At the same time, when fulfilling the requirements of the Federal Law No. 115-FZ, credit institutions should proceed from postulates that most foreign public officials are not abused by their official Regulations.
Interestingly, the refusal of the "presumption of innocence" of IPDL is associated with internal experience, analysis of the best practices or fitting to the assessment of Russian public officials?
Cash operations in cash. Group 10 codes (earlier than 1000).
Changes are made to that part of the document, which refers to buying and selling the individual of cash foreign currency (codes 1003, 1004): the calculation of the ruble equivalent of the operation when buying or selling foreign currency for rubles is carried out on the internal rate established by the administrative document " authorized bank (branch of the authorized bank) or officer The authorized bank (branch office of the Commissioner), which by order of an authorized bank (branch office of the Commissioner) is granted the right to establish and change foreign currencies. "
The change comes from the information letter of the Bank of Russia No. 15 of December 19, 2008 (paragraph 1), in fact, the interpretation of paragraph 3 of Article 6 of Federal Law No. 115-FZ. Exchange operations "Currency-RUB" are, according to the Financial Monitoring Department and monetary monitoring (hereinafter - the Department), operations with foreign currency, and not in it and, accordingly, should not be counted at the official rate of the Bank of Russia (simply because they do not fall under the definition established by law), but at the inner course of the bank. In theory, it enhances control, spreading it to operations for which the bank is set a course above the Central Bank, so that the equivalent may be equal to or exceed 600,000 rubles. But, on the other hand, for the operations held at the rate below the Central Bank, it may vice versa to withdraw a transaction from under control. However, this is the logic of the regulator, and recommendations only reflected the change in practice.
Also, on the text of the recommendations, changes were made to fill in the report fields in the form of an electronic message given by the information letter and originating from the position of the Bank of Russia dated August 29, 2008 No. 321-P "On the procedure for submitting by credit institutions to an authorized body of information provided for by the Federal Law" On counteracting legalization (laundering) of income obtained by criminal, and financing terrorism.
Also, clarifications, taking into account the provisions No. 321-P, appeared in the description of the procedure for filling out the fields of communication when sending information on the Code 1008 (introducing an individual to the authorized (share) capital of cash management in cash) for new legal entities.
Transactions on bank accounts (deposits). Group 40 codes (earlier than 4000)
When analyzing operations on belonging to the code of compulsory control 4005 (crediting to the account (contribution) or write-off from the account (contribution) of a legal entity, the period of activity of which does not exceed three months from the date of registration) or 4006 (enrollment on the account (contribution) or write-off Cashs from the account (contribution) of a legal entity If the operations for the specified account (contribution) were not made since their opening - the "first account operation") in practice it is convenient to have a reference list of relevant balance sheet accounts.
In the new edition of the recommendations from the list, in accordance with the provision of the Bank of Russia of March 26, 2007 No. 302-P "On the rules of reference accounting In the credit institutions located in the Russian Federation, "accounts 30113, 40309, 40408 are excluded. Also, the list is supplemented by a number of new accounts.
Account included in the list is:
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Deposit accounts in precious metals in credit institutions |
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Deposit accounts in precious metals in non-resident banks |
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Correspondent accounts of credit institutions in the Bank of Russia |
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Correspondent accounts in credit institutions - correspondents |
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Correspondent accounts in banks - non-resident |
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Correspondent accounts in credit institutions in precious metals |
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Correspondent accounts in banks - non-residents in precious metals |
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Accounts of credit institutions (branches) cash service structural units |
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Accounts of participants in settlements in settlement non-bank credit institutions |
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Accounts of participants of the RC ORCB |
So, the list of NOSTRO types appeared in the list, according to which the Bank "Mirrian" reflects its own operations, and around which there were a lot of copies around, including in the correspondence of the AD / FT profile committee (hereinafter - the Committee) with the Bank of Russia. But, if you look at it abstract, from the point of view of processing and comparing information, then so, of course, it is more convenient: the data of the respondent's bank will be "fighting" with sending correspondent from the bank.
As we remember, in the opinion of the Department given in response to the request of the Committee (No. 12-1-5 / 8 of January 12, 2009), "Mandatory controls are not subject to accounting of operations in the balance sheet of a credit institution, but the operations performed on accounts themselves , open on the basis of a bank account agreement ( bank deposit) "And, consequently, when solving the question of the assignment of perfect operations to operations subject to mandatory control, in accordance with the law," first of all, it should be guided by the nature and economic content of the operations performed, as well as their size and other criteria for assigning operations performed to operations, subject to mandatory control. "
That is, the bank must still distinguish, say, interbank loans and deposits. But then I really want to return to the issue of Nostro Accounts. The answer to this apparent discrepancy is contained in the examples of evaluating operations to the codes 4005/4006 - that, the Committee was able to slip between Scylla and Charibda: (Recommend) to act in accordance with the law and its interpretations, without ceasing to be guided by common sense - Bravo!
The text of the recommendations emphasizes that when analyzing operations, attention should be paid to the type of contract, on the basis of which an account is opened, and if the contract is not a bank account agreement (contribution), then the operations conducted (reflected) on these accounts are not subject to compulsory control. .
Based on the similar considerations of the priority of the content of the form, when the first account was established, it was recommended not to take into account the operations on enrollment (and subsequent write-off) to the account (from the account) of the Customer Customer, which are remuneration (commission) for opening a bank account.
Clarifications in terms of operations on codes 4001 (deposit cash in the deposit (on deposit) with the design of documents certifying the contribution (deposit) on the presenter), and 4002 (the opening of the deposit (deposit) in favor of third parties with cash in cash The form) reflects the prescriptions of provisions No. 321-P in terms of filling out the payer data and the recipient of funds.
Transactions (operations) with driven property. Group 50 codes (earlier 5000).
From the list of values, the premises of which in the pawnshop are subject to compulsory control under Code 5001, following changes in legislation and regulatory framework, securities are excluded.
The bank has ne. dutyBut according to your decision (if in the implementation of internal control measures, suspicions arise that the operations are carried out in order to legalize (laundering) income obtained by criminal, or financing terrorism) right Request additional documents with additional documents (revealing economic meaning / nature) of the calculations;
If at the moment the bank does not have documents, on the basis of which it can be concluded that the client performs an operation to be mandatory, then there is no reason for sending a reporting message;
At the same time, until the calculation of all circumstances, the Bank can send a message about such an operation on code 6001 (as suspicious).
However, such a shipment makes sense if the Bank still has a further investigation to qualify operations.
The list of types of operations that make up the control group on code 5002 (payment of the physical person insurance compensation Or getting a life insurance premium from him and other types cumulative insurance and pension provision) Supplemented by operations representing the calculations of individuals with non-state pension funds.
In the description of the procedure for monitoring operations related to receipt / provision of property under the contract financial rental (leasing) - code 5003 - situations in which the bank is definitely known for the transaction details are definitely known and exist (available) required documents. Also defined what is controlled deal and the message is drawn up on the full amount of the contract at the date of the first operationsfixed in the appropriate act of receiving and transmission.
Information on transfers of funds carried out by non-credit organizations on the instructions of the Client (code 5004), in connection with recent changes Legislation (Federal Law of June 3, 2009 No. 121-FZ "On Amendments to Selected Legislative Acts of the Russian Federation in connection with the adoption of the Federal Law" On Activities for receiving payments of individuals carried out by payment agents "), it should include data on relevant operations bank payment agents.
On the code of operations 5005 (buying, buying and selling precious metals and precious stones, jewelry, and scrap of such products) in the new edition of the recommendations clarified a list of bank operations with legal entities, including the Bank of Russia. It is also indicated that the amount of the transaction should be determined by the accumulated outcome of the payments (if it is not directly established in the contract that the Bank has), and the communication must be sent no later than the working day following the one in which this accumulated result will be equal to or exceed 600,000 rubles. .
Finally, with regard to interest-free loans (code 5007 - the provision of non-credit organizations, interest-free loans individuals and (or) to other legal entities, as well as obtaining such a loan):
If the bank has an agreement on the provision of such a loan, and the total amount of the contract is equal to or exceeds 600,000 rubles, but individual payments are carried out at a smaller amount, then, as in relation to code 5005, it is recommended to control the incidental outcome and send a message to achieve a common (accumulated) amounts of 600,000 rubles and higher;
If the bank does not have a contract, and the payment instructions contain only the details of the loan agreement and indicate the nature of the operation (obtaining, repayment of the loan) without specifying the conditions for its provision (percentage or interest-free loan), then such an operation is considered as a loan, interest on which is accrued in accordance With the requirements of Article 809 of the Civil Code of the Russian Federation, except when the bank has suspicions in the commissioning operation / series of operations in order to legalize (laundering) of income received by criminal and financing terrorism, information about which is recommended to send by code 6001 and begin investigating The nature of the transaction, in particular, by requesting the appropriate contracts from the client.
Detection of operations, organizations or persons involved in extremist activities or terrorism. Group 70 codes (earlier 7001)
Banks It is recommended to check potential customers made for maintenance, including those related to the client, namely: representatives of the client, those entrusted with the right of the first or second signature, as well as persons in the interests of which the Customer carries out transactions with money and other property (if there is a note of information about such persons);
To suspend the operations to write down cash and report them or operations to enroll funds, if at least one of the participating parties is a person whose data available to the Bank fully coincide with officially communicated to the Bank of List;
When detecting partial coincidences (depending on the degree of this partial coincidence), or reasonably recognize the person who is not related to the list, or send a message to Code 6001 with an indication of the feature 401 (suspicion of the implementation of transactions with cash or other property related to the financing of terrorism).
Like others, these recommendations really systematize the accumulated experience, and, as always, try to be extremely careful in wording. Actually, banks are either considered essential only complete coincidences, or have one or another automated system Detection, analysis and "escalating" of partial coincidences.
Against this background, stylistic errors in the preamble look very funny, like: "We have no authority to interpret the legislation" - and there is no Central Bank, but however ....
Real estate transactions. Group 80 codes (earlier 8001)
Typical Internal Control Rules
A little earlier, in June 2009, typical instructions of internal control appeared.
It is unlikely that this document is able to have a big impact on the bank, in which no longer one year has the rules of internal control, but such a generalized-average view can be used, for example, for test self-esteem or audit: deviations are not necessarily a bank error, but the given extra Once the question "about the long known" will probably be useful.
Difficulty in coordinating internal control rules
The main message, as it is easy to guess - "chronic" refusal of the Federal Financial Inspectorate of Russia from the coordination of the Internal Control Rules sent by the participating banks due to the differences in the interpretation of the provision on the preparation and training of personnel (order of Rosfinmonitoring on November 1, 2008 No. 256 "On the requirements for training and preparation and Training of personnel organizations carrying out operations with cash or other property, in order to counter the legalization (laundering) of the income obtained by criminal, and the financing of terrorism).
The situation is really paradoxical: the rules are agreed by one regulator, there are no other, despite the fact that there should be a single goal and the agreed methods (approaches) are prosecuted, and not stubborn differences in interpretations that can not be blocked, but to complicate the use of internal control measures. However, the majority of banks simply stopped on the application of the editors agreed by the Bank of Russia, while the former, previously agreed editors remain for the FSFR. Naturally, the admissibility of such a "balance" can be easily issued, for example, internal audit Groups - with appropriate consequences.
Applicability: Practical aspect
Recommendations are issued by the ADB profile committee in order to clarify the requirements of the legislation through the generalization of the practice of its application, and talk about "delay" of their appearance is incorrect. To the sharp, topical issues, the UN / CFT Committee responds through correspondence with regulators (requests, memorandums, etc.), which is published in a timely manner on the ArB website:
Also with the news of the Committee, documents, recommendations can be found on the site.
Property) upon receipt of a loan in banks and other credit institutions. With a mortgage of the AHML program, an appraiser performs work on the AHML standards, for other purposes, the methodological recommendations of the Association of Russian Banks (ARB) are used: "Assessment of property assets for the purposes of collateral" and guidelines for assessing gas stations for the purposes of pledge (for gas stations and oil supply).
Currently, IP Kiselev S.A.
Evaluation for lending (pledge)
A competent, fair and independent approach to assessing property is the key to the success of a positive loan solution and provides productive interaction of the bank and the borrower at all stages of the lending process.Reports on the assessment of our company are accepted by leading banks of the city of Yekaterinburg federal and regional scale. We consider the requirements for individual commercial banks and recommendations developed by the Committee on Assessing the Association of Russian Banks ("Assessment of property assets for the purposes of Pledge" Protocol No. 5 of September 18, 2008).
When do you need a transherenergoress assessment?
Transherenergoresurs is ready to become a reliable partner for banks operating in the territory of the Russian Federation, in the field of assessing the provision of loan debt under lending.
We will prepare a report on the assessment of your object, based only on objective and reliable facts, take into account all the key factors affecting its value.
Commercial Bank requirements?
When implementing evaluation activities for lending purposes on bail, the Transherenergoress team is guided by the methodological recommendations of the Association of Russian Banks (hereinafter referred to as ARB) on the assessment of property assets for the purposes of pledge.
Our experts are a thorough analysis of the relevant market segment, the best and most effective use The object of pledge.
Asset assessment for lending on bail
You can always contact him any way convenient for you (by phone, email) and get an answer to any question you are interested in.The evaluation technology used by the RSO specialists is adapted to the requirements of the Association of Russian Banks and the individual requirements of specific credit and financial institutions (for example, Sberbank, VTB).
Our company's employees have a rich experience of making mortgage assessment projects with the subsequent coordination of the results obtained with the creditor bank.
The Russian service is ready to become a reliable partner for banks operating in the territory of the Russian Federation, in the field of assessing the provision of loan debt upon lending.
The Russian service team consists of professional appraisers with experience in the field of valuation activities for more than 15 years.
Over the years of joint work, our team has gained considerable experience in assessing various assets for the purposes of collateral in most of the largest banks operating in the territory of the Russian Federation.
When performing evaluation projects, we use all the accumulated potential and adhere to a fair, impartial and weighted approach to.
As part of the assessment of mortgage assets, our specialists are required to conduct a visual inspection of collateral facilities, as well as the detailed inspection of their technical condition and functional use.
To conclude a contract in electronic form (for example, when remote banking service) It is necessary, as a general rule, fulfill the two requirements of the law.
First, in accordance with paragraph 2 of Art. 160 of the Civil Code of the Russian Federation The deal must be signed by the face of it committing. When concluding a contract in electronic form, an electronic signature (simple or enhanced) can be used in accordance with the Federal Law of April 6, 2011 N 63-FZ "On Electronic Signature" (hereinafter - the E-Signature Act).
In addition to electronic signatures of Art. 160 of the Civil Code of the Russian Federation allows for the use of other analogues of the personnel signature of the law. As such analogues, such analogs can serve, for example, the codes of the "Reuters" system, dealer code, various ciphers, personal an identification number Credit or debit payment card holder (PIN). They fulfill the same role as an electronic signature when the application of the latter is impossible or inexpedient.
Secondly, when concluding a contract in electronic form, it is necessary that the party receiving the offer or acceptance can reliably establish that the document comes from the other side under the contract (paragraph 2 of Art. 434 of the Civil Code of the Russian Federation). If you use the terminology of Art. 2. Unified rules ICC for guarantees on demand (PPP N 758 publication) as amended since July 1, 2010 (hereinafter - UrDG 2010), such a document will be called authenticated.
For example, S.W.I.F.T. May issue certificates that the corresponding message is sent to a specific subscriber.
1. Acceptance of the offer in the form of an acceptance of actions aimed at fulfilling the terms of the contract specified in the offer (paragraph 3 of Art. 438 of the Civil Code of the Russian Federation) is allowed in cases where the offer is obtained by an accept in electronic form.
Clause 3 of Article 434 of the Civil Code of the Russian Federation provides that the requirement for the written form of the contract is considered to be complieded if the written proposal to conclude a contract is made in the manner prescribed by paragraph 3 of Article 438 of the Civil Code of the Russian Federation. In accordance with the specified norm, the commission received by the Offer, in the period established for its acceptance, actions to fulfill the terms of the contract specified in it (shipment of goods, the provision of services, the performance of work, payment of the relevant amount, etc.) is considered an acceptance (acceptance by execution).
Since the application of the rules on "acceptance by execution" is not limited only to the scope of document management on paper, the rule of paragraph 3 of Art. The 438 Civil Code of the Russian Federation can also be applied in the event of a client's application for the provision of financial services (offer) in electronic form. In this case, the "acceptance by execution" of the offer can be expressed, for example, in the actions of the bank to enroll the relevant amount to the borrower's account specified in the offer.
2. Contacts in electronic form signed by simple electronic signature or enhanced unqualified electronic signature can be equal to legal power Contracts on paper media only under the condition that they are enforced by the framework contracts previously concluded by the parties, which provide for such an order of concluding subsequent contracts.
In accordance with Part 2 of Art. 6 electronic signature law Information in electronic form signed by a simple electronic signature or enhanced non-discharge electronic signature is recognized as an electronic document equivalent to a paper on paper signed by his own signature in cases established by federal laws adopted in accordance with them by regulatory legal acts or Agreement between electronic interaction participants.
Regulatory legal acts and agreements between electronic interaction participants establishing cases of recognition of electronic documents signed by a simple electronic signature, equivalent documents on paper, signed by their own signature, should also comply with the requirements of Article 9 of the E-Signature Act.
Currently, there are no regulatory legal acts, of which the recognition of equal legal strength of electronic documents signed by a simple electronic signature or enhanced electoral electronic signature, and "paper" documents signed by their own signatures of their compilers. Consequently, equal to the legal force of contracts in electronic form and on paper cases in the cases under consideration can be based only on previously concluded by the parties to framework agreements, which allow such an order of concluding subsequent treaties.
therefore credit organizationsSuppose to constantly conclude contracts with customers in electronic form and sign them with a simple electronic signature or enhanced by a unqualified electronic signature, it is recommended to pre-enter the framework agreement on paper with their own signatures of the parties. In this contract, it is necessary to agree on the condition of the same legal force of contracts, in electronic form signed by a simple electronic signature or enhanced by a unqualified electronic signature of the Parties, and contracts on paper supports signed by their own signatures.
The electronic signature law establishes additional requirements for the content of the Conclusion Framework Treaty in the future in electronic form signed by a simple electronic signature. Such an agreement should include:
1) the rules for determining the person sinking the electronic document on the basis of a simple electronic signature (part 2 of article 9 of the E-Signature Act);
2) the obligation of a person who creates and (or) using a simple electronic signature key, comply with its confidentiality (part 2 of article 9 of the electronic signature law).
3) the procedure for checking the authenticity of the electronic signature (part 2 of Art. 6 of the Law on Electronic Signature).
Additional requirements for a framework agreement on the conclusion in the future contracts in electronic form signed by an increased unqualified signature, there are no legislation.
3. In the case of using a qualified electronic signature when concluding a contract in electronic form, it is not necessary to preliminarily conclude a framework (organizational) contract, in which the parties recognize the same legal force of contracts concluded on electronic and paper carriers.
In accordance with Part 1 of Art. The 6 electronic signature law Information in electronic form signed by a qualified electronic signature is recognized by an electronic document equivalent to a paper on paper signed by his own signature. Exceptions can be established by federal laws or adopted in accordance with them with regulatory legal acts.
Therefore, when the parties use qualified electronic signatures concluded by them. Contracts in electronic form have equal legally binding with contracts on paper carriers directly by force of law. Therefore, counterparties are not necessary to conclude framework contracts on paper, in which there is a condition that the parties recognize the same legally binding contracts in electronic form and on paper carriers.
4. Proof of the compilation by the party under the contract of documents (including offers, acceptance) in electronic form (paragraph 2 of Art. 434 of the Civil Code of the Russian Federation) may be a qualified electronic signature of the document sender (paragraph 2 of Article 160 of the Civil Code of the Russian Federation). In this case, additional evidence is required that the document comes from the part side.
Documents in electronic form signed by a qualified electronic signature are fully equal for legal strength to documents on paper, signed by their own signatures of their authors (part 1 of Article 6 of the electronic signature law). An electronic qualified signature allows reliably to determine the person who signed an electronic document (Art. 5 of the Law on Electronic Signature).
Therefore, the presence of an electronic qualified signature in a document in electronic form, the authenticity of which is certified by the verification program, makes it possible to conclude that it is compiled by a specific person, i.e. "comes from the part side" (paragraph 2 of Art. 434 of the Civil Code of the Russian Federation). Such a conclusion, however, is a legal presumption that can be refuted, for example, during the trial.
5. If, when concluding an agreement, the part side uses a simple electronic signature, an enhanced unqualified electronic signature or another analogue of the personnel signature (clause 2 of Article 160 of the Civil Code of the Russian Federation), then the Accessant and Proper should additionally have proof that they obtained by them The acceptance is drawn up and sent by the party under the contract.
In accordance with Part 2 of Art. 5 of the electronic signature of the electronic signature of an electronic signature is an electronic signature, which through the use of codes, passwords or other means confirms the fact of forming an electronic signature with a certain person.
In accordance with Part 3 of Art. 5 of the law on electronic signature of an unqualified electronic signature is an electronic signature that:
1) obtained as a result of cryptographic information conversion using the electronic signature key;
2) allows you to determine the person who has signed an electronic document;
3) allows you to detect the fact of making changes to the electronic document after the date of its signing;
4) Created using electronic signature tools.
In contrast to the qualified electronic signature (part 4 of Art. 5 of the electronic signature law) A simple electronic signature and a unskilled electronic signature do not allow this to be sufficiently reliably.
In this regard, when concluding an agreement in electronic form on electronic communication channels, the Proper and the Accessant should have additional evidence that the appropriate offer or acceptance is sent by a specific person.
6. When concluding a contract in electronic form, the use of any technologies and technical devices that ensure the creation of a document in digital form.
The Civil Code of the Russian Federation does not establish the duties of the parties to use at the conclusion of an agreement in electronic form any specific information technologies and (or) technical devices. A similar rule is contained, for example, in paragraph 2 of Article 4 of the Federal Law No. 1-FZ "On Electronic Digital Signature" (hereinafter - the Law N 1-FZ), according to which one of the principles of using an electronic signature is the possibility of using electronic participants Interaction at its discretion of any information technology and (or) technical means to comply with the requirements established for specific types of electronic signatures.
Thus, the types of information technologies used and (or) technical devices must be determined by the parties on their own. For example, they can be coordinated in the parties concluded by the parties by the Framework Agreement, which defines the procedure and conditions for the conclusion of subsequent contracts in electronic form.
By the number of information technologies that can be used when concluding contracts in electronic form, in particular include:
Remote banking services (Internet bank, client bank, etc.);
Email exchange exchange;
Using SMS messages.
To the number of technical devices, for example, belong:
Personal Computer;
Payment terminals and ATMs;
Tablets for forming a facsimile signature;
Fingerprint scanners to form electronic signature keys;
Smartphones, etc. Communication devices.
7. Different copies of the same contract for which the legislation provides for a simple written form, permissible to form on different carriers, i.e. in electronic form and on paper.
The Civil Code of the Russian Federation does not establish a ban on combining several ways to conclude a contract in simple writing. For example, one copy of the contract may exist on paper, and another instance of the same contract is in electronic form.
8. The loan agreement can be signed by a simple electronic signature of the parties.
Part 3 of Art. The 6 electronic signature law provides that an electronic document signed by an enhanced electronic signature is recognized as an equivalent document on paper, signed by his own signature and certified seal. The need for a stailt print may follow from federal lawsAssociated in accordance with the regulatory legal acts or customs of business turnover.
Since the legislation does not contain the requirements for the use of a legal entity in the design of contracts, we assume that the contracts in electronic form should not necessarily be signed by an enhanced electronic signature.
In this way, credit contract It can be signed by a simple electronic signature of the parties.
