Procedure for opening an account in a commercial bank. Topic: Procedure for opening bank accounts

I Introduction. Main part

1. The concept of “bank account”. Its essence and types

Opening order bank account

Conclusion

List of used literature

bank account non-cash

I. Introduction

One of the most dynamically developing sectors financial system Russia is the banking sector. Development depends on its condition and reliability payment system states, sustainability national currency, economic growth and well-being of the country's population.

IN modern conditions development market economy in Russia, issues related to ways to stabilize the banking system are of particular importance, effective management, optimization of accounting for the movement and use of funds by both legal entities and individuals. This explains the relevance of our chosen topic - “The procedure for opening bank accounts.”

The purpose of this abstract is to provide detailed information on the method of opening a bank account for legal entities and individuals. To achieve this goal, it is necessary to solve a number of problems:

define the concept of “bank account”

describe the types of accounts

indicate the necessary documents serving as the basis for opening an account

determine the rules and procedure for opening a bank account

In progress economic activity enterprises enter into relationships with each other, credit institutions, financial authorities, authorities social insurance and security for other legal entities and individuals. These relationships arise in connection with the sale of products, issuance wages, carrying out various financial transactions, etc.

To service enterprises, a system of commercial banks has been created, which makes payments through the cash settlement center (CSC) of the Central Bank of the Russian Federation.

II. Main part

1. The concept of “bank account”. Its essence and types

All transactions related to supplies material assets and the provision of services are completed by monetary settlements between the buyer and the supplier. Such money circulation is regulated by law and is based on the following principles:

All enterprises, regardless of their organizational and legal form, are required to keep cash in the bank. Cash desks of enterprises can store cash within the limit and for certain period, established by the bank in agreement with the enterprise.

Cash payments between enterprises are carried out mainly by non-cash means.

Payments are made by the bank in accordance with received payment documents.

Clients have the right to independently choose a bank for settlement and cash services, as well as use the services of several banks.

All transactions related to crediting and spending non-cash money, exist within a special structure called “account”.

Depending on the form of ownership and business, the client can open a current, current or budget account.

Current accounts - are opened for legal entities that are not credit institutions, as well as individual entrepreneurs or individuals engaged in activities established by law Russian Federation in private practice, to make settlements related to entrepreneurial activity or private practice. Current accounts are opened for representative offices of credit institutions, and also not commercial organizations to make payments related to achieving the goals for which non-profit organizations created.

Proceeds from the sale of products and works are credited to the current account; settlements with suppliers, the budget, workers and employees are made from it.

Current accounts are opened for individuals to carry out settlement transactions not related to business activities or private practice.

Money can be easily withdrawn from a current account as well as deposited into it at any time.

A current account can be opened in both national and foreign currency. Current currency account - a bank account designed to record transactions with currency received in the domestic foreign exchange market. A current foreign currency bank account is opened in the same manner as a current account in national currency.

Budget accounts are opened for enterprises and organizations that are allocated funds from the budget for their intended use.

Correspondent accounts are opened for credit institutions. The Bank of Russia opens correspondent accounts in foreign currencies.

Under a bank account agreement, the bank undertakes to accept and credit funds to the account opened for the client (account owner), carry out the client’s orders to transfer and withdraw appropriate amounts from the account and carry out other operations on the account. At the same time, the bank gets the opportunity to use the funds available in the account, guaranteeing the client’s right to freely dispose of them.

Most settlement operations of an enterprise of any organizational and legal form are carried out through a bank account; first of all:

operations carried out completely non-cash: non-cash receipts of funds to the current account and non-cash transfers from the current account

operations for crediting cash to an account based on an announcement for a contribution and receiving cash from an account using a check.

The organization of non-cash payments should contribute to the normal circulation of funds, ensuring the uninterrupted progress of product sales, timeliness of payments, and the possibility of monitoring compliance with contracts using non-cash payments.

In civil law, a person’s bank account as an economic category arises upon the conclusion special agreement bank account.

The parties to the agreement are the bank (including other licensed credit organization) and the client (account holder). Any legal or physical person (including minors) can act as a client, keeping in mind that the category of account opened for him depends on the legal capacity of the client.

In modern national science civil law There is no single position regarding the subject of the bank account agreement. Thus, some scholars indicate that the subject of the contract is money client’s funds located in his bank account, with which transactions are carried out stipulated by the contract rum

Others take a different approach to this issue, believing that the subject is up to terms of a bank account are the opening by the bank of a client’s personal account, the implementation of settlement and cash services, including the bank’s carrying out operations on the client’s account and providing provision of other services related to these operations.

The subject of the contract in a broad sense is property a financial benefit received by the client and expressed in the services provided by the bank. It is sometimes said that a bank is required to “maintain the customer’s account.” In this sense property benefit in the form without cash, by its nature, “belongs lives” for both the bank and the client. Because the bank can use them, and the client can manage them. At the same time, the bank, using the ratio relevant funds, de jure does not limit the client’s right to dispose of them, since the latter at any time (regardless of whether the bank uses these funds or not) has the right to give the appropriate order to the bank, and the latter must execute it.

The indication that the subject is the funds in the account is quite controversial. Firstly, the bank also carries out transactions with cash funds that are not in the bank account, as well as transactions with funds that are not already (or not yet) in the client’s account. Under a bank account agreement, the bank also provides other services that are not directly related to funds, for example, obtaining acceptance of a bill of exchange for the client, issuing a certificate of the presence (absence) of funds in the account. Secondly, even if there are no funds in the account, the agreement remains in effect.

The main one is the current account, which is opened for all commercial organizations to carry out any transactions, provided for by the agreement bank account (crediting proceeds from the sale of goods, making payments, obtaining loans, etc.). The number of current accounts is not limited. The form of the bank account agreement is simple written. It is directly related to the procedure for concluding an agreement and opening an account. Upon conclusion of the contract, a bank account is opened for the client or the person specified by him on the agreed terms.

A bank account agreement is usually referred to as consensual agreements. It is considered concluded from the moment it reaches agreement between the parties on its essential conditions. A bank account agreement is bilateral, that is, rights and obligations arise for each party.

The main responsibilities of the bank are:

properly perform account transactions, provided by law, banking rules, business customs and bank account agreement

keep banking secrecy.

The first of the bank’s responsibilities can be divided into a number of actions that the bank must perform on behalf of the client. These include:

acceptance and crediting of funds to the account,

execution of client orders to transfer funds from the account, to issue cash from the account,

account crediting,

accounting of bills, etc.

They cover both active and passive operations with client funds. At the same time, the bank does not have the right to determine and control the direction of use of the client’s funds and to establish restrictions on the right to dispose of funds at the client’s discretion not provided for by law or agreement. The client takes appropriate actions, instructing the bank to make payments, transfer funds to deposit, and withdraw money from the account. When carrying out transactions on an account, the bank enters into relationships with third parties, guided by the will of the client and banking legislation. Operations on the client’s account are not carried out arbitrarily, but deadlines.

The client's responsibilities are: compliance with the rules when performing transactions on the account and payment of the bank's expenses for performing transactions on the account. The second obligation is assigned to the client only if this is expressly provided for in the bank account agreement.

Liability for non-fulfillment or improper execution The obligations under the bank account agreement are mutual in nature.

Of particular importance is the regulation of the bank’s responsibility as more strengths agreement. This liability arises for the bank for untimely or incorrect crediting of funds received to the client’s account or for their unjustified debiting from the account, as well as for failure to comply with the client’s instructions to transfer funds from the account or to issue them.

Thus, a bank account is an account of legal entities or individuals, opened and maintained by a bank, which reflects the movement of their funds. Bank accounts are a way to record the receipts and withdrawals of funds by each bank customer. Bank accounts reflect clients' financial transactions.

bank account non-cash

2. Procedure for opening a bank account

Came into force on November 25, 2006 new instructions Bank of Russia dated September 14, 2006 No. 28-I “On opening and closing bank accounts, deposit accounts,” which extends its effect to accounts opened within the framework of concluded bank account, deposit (deposit) agreements. The instruction establishes that bank accounts and deposit accounts are opened in the currency of the Russian Federation and foreign currencies, and also names the entities to the procedure for opening and closing whose accounts it applies. The instruction establishes the procedure for opening and closing bank accounts, customer deposit accounts in rubles and foreign currencies for legal entities, individuals, individual entrepreneurs, individuals engaged in private practice in accordance with the legislation of the Russian Federation (lawyers, notaries, etc.) , credit organizations and their branches, trustees, as well as courts, service departments bailiffs and law enforcement agencies.

The basis for opening a bank account or deposit account is the conclusion relevant agreement and submission of all required documents.

To open a bank account or deposit account, original documents or their copies, certified in the manner prescribed by law, are submitted to the bank. Documents drawn up on foreign language, must be accompanied by a translation into Russian, certified in the manner prescribed by the legislation of the Russian Federation.

To open a current account, an individual - a citizen of the Russian Federation must submit to the bank:

card (application form)

certificate of registration with the tax authority (if available).

To open a current account, a legal entity created in accordance with the legislation of the Russian Federation must submit to the bank:

certificate of state registration legal entity;

constituent documents of a legal entity

licenses (permits) issued to a legal entity in the manner established by the legislation of the Russian Federation for the right to carry out activities subject to licensing, if these licenses (permits) are directly related to the client’s legal capacity to enter into a bank account agreement of the appropriate type;

card;

documents confirming the authority of the persons indicated in the card to dispose of funds in a bank account, and in cases where the agreement provides for certification of the rights to dispose of funds in the account, using an analogue handwritten signature, documents confirming the authority of persons authorized to use an analogue of a handwritten signature;

documents confirming the authority of the sole executive body legal entity;

certificate of registration with the tax authority.

To open a current account for a legal entity created in accordance with the legislation of the Russian Federation, in order to carry out transactions by its separate division (branch, representative office), the documents listed above are submitted to the bank, as well as:

regulations on a separate division of a legal entity;

documents confirming the authority of the manager separate division legal entity;

a document confirming the registration of a legal entity with the tax authority at the location of its separate division.

In cases provided for by the legislation of the Russian Federation, documents indicating that an entry has been made in the consolidated State Register representative offices accredited on the territory of the Russian Federation foreign companies or the state register of branches of foreign legal entities accredited on the territory of the Russian Federation.

To open a current account individual entrepreneur or an individual engaged in private practice in accordance with the legislation of the Russian Federation, the bank is provided with:

identification document of an individual;

card;

documents confirming the authority of the persons indicated in the card to dispose of funds in the bank account (if such authorities are transferred to third parties), and in the case where the agreement provides for certification of the rights to dispose of funds in the account by third parties using an analogue of a handwritten signatures, documents confirming the authority of persons authorized to use an analogue of a handwritten signature;

certificate of registration with the tax authority;

certificate of state registration as an individual entrepreneur;

licenses (patents) issued to an individual entrepreneur or a person engaged in private practice, in the manner established by the legislation of the Russian Federation, for the right to carry out activities subject to licensing (regulation by issuing a patent)

The notary submits a document confirming the vesting of his powers (appointment to a position), issued by the justice authorities of the constituent entities of the Russian Federation, in accordance with the legislation of the Russian Federation.

The lawyer submits a document certifying the lawyer’s registration in the register of lawyers, as well as a document confirming the establishment of a lawyer’s office.

The card is issued on form N 0401026 according to OKUD ( All-Russian classifier management documentation OK 011-93). The card is filled out using a writing or electronic computer in black font or with a pen with black, blue or purple. Application facsimile signature It is not allowed to fill in the fields of the card. An arbitrary number of lines is allowed in the fields "Account owner", "Issued cash checks", "Other marks", "Last name, first name, patronymic" and "Sample signature" taking into account the number of persons, vested with rights first or second signature, as well as in the "Bank account N" field. The “Sample of seal imprint” field must provide for the possibility of affixing a seal imprint with a diameter of at least 45 mm, without going beyond the boundaries of this field. If the created organization temporarily lacks a seal, the head of the bank allows, within the period necessary for the production of the seal, documents to be submitted to the bank without a seal impression.

Upon provision of all documents and the results of their verification, the bank enters into a current account agreement with the client, which, as a rule, stipulates: the cost of opening an account, the cost of settlement and cash services, the cost of cash circulation, interest paid by the bank to the client for the funds on the accounts. The bank assigns a specific serial number to the company's current account.

One copy of the agreement is given to the client, and the other remains in the bank and is tampered with in the client's business.

After checking the documents by order of the bank manager Chief Accountant The bank makes a note on the original copy of the charter that the current account has been opened, indicating the account number and certifies official seal. All documents are kept in the account file, and one copy of the card with sample signatures and seal imprint is stored in a special file cabinet with the executor (controller).

In the event of a reorganization of an enterprise as a result of a merger, accession, division, or separation for re-registration of a current account, all documents must be submitted anew. If the name of an enterprise or its subordination changes, a new application for opening an account and a copy of the decision on the change are submitted to the bank. new card with sample signatures and seal imprint. Based on these documents, the account is reissued. If the nature of the activity changes, a copy of the new charter is submitted to the bank. If there is no cash flow on the current account for three months, it is closed. Enterprises, if they have self-supporting units (branches, representative offices) in other regions of Russia, can open settlement (or current) accounts in banks at the location of the branches (representative offices). To do this, the company must submit an application to the bank to open a sub-current or current account, indicating the nature of the transactions being performed and the persons who are given the right to dispose of the account. The petition is signed by the head of the enterprise and the chief accountant and sealed. Businesses are required to inform their tax office about all open accounts. At the same time, the same obligation is assigned to bank branches in which enterprises opened accounts.

Transactions on the account begin from the moment the bank receives a notification from the tax authority about the receipt of a notification about the opening of an account for a taxpayer-enterprise.

Conclusion

The development of market relations brings to the fore the issues of strategy for reforms carried out in Russia. All the advantages and disadvantages in reforming the country's economy are most clearly manifested in the reform of the banking sector. A significant achievement was the abandonment of the single-tier banking system that existed during the period of the command economy. The bank account agreement is necessary element construction effective system market relations.

A bank account is of particular importance for legal entities, since most monetary transactions is carried out using non-cash payments, but for individuals this banking system is no less important. Therefore, transparency, accessibility and efficiency of the functioning of this system are the key to the formation of a successful economic situation in the country.

The accounting department of an enterprise must keep strict records of settlements with third parties, monitor the availability and use of funds. Thus, the main tasks accounting cash and settlement transactions are:

accounting and control of the availability and movement of funds in the cash register and in accounts at bank institutions;

timely and proper documentation cash flow operations and settlements;

control of the correctness and timeliness of funds transfer, financial authorities, banks, employees and other individuals and legal entities;

monitoring compliance with payment forms established in contracts;

monitoring the status of receivables and payables

Attention to the economic sector of the population in Lately increases the importance of theoretical and practical knowledge about banking system in general and its individual sectors in particular. The procedure for opening a bank account, types of accounts, rules for their maintenance - necessary knowledge not only for enterprises and organizations, but also for citizens.

This explains the relevance and significance of our work. We have defined the concept of a bank account, reviewed the types of accounts and the documents required to open an account, established by law RF.

List of used literature

Regulations

1.Civil Code of the Russian Federation

Instruction of the Central Bank of the Russian Federation dated September 14, 2006 N 28-I On opening and closing bank accounts, deposit accounts

Literature

1. Astakhov V.P. Accounting (financial) accounting - Rostov-on-Don: Phoenix, 2007

Babaev Yu.A. Accounting. Textbook - M.: Prospekt, 2008

Banking / Under. ed. O.I. Lavrushin. - M.: KNORUS, 2006

Glushkova N.B. Banking - M.: Academic Project, 2005

Money, credit, banks / Ed. O.I. Lavrushin. - M.: Finance and

statistics, 2006

Zharkovskaya E. P. Banking - M.: Omega - L, 2006

Kosterina T.M. Banking: Tutorial. - M.: MESI, 2007

Typically, organizations and enterprises carry out cash settlements by means of . For this purpose, current accounts are used, which can be ruble or opened in foreign currency.

A current account is a bank account intended for storing funds economic entity and making non-cash payments.

An organization can use one payment account both to receive funds and to make payments from it. At the same time, the legislation does not limit the number and types of accounts opened for one legal entity, including when they are opened in different credit institutions.

Opening procedure for a legal entity

Each bank has its own regulations on the procedure for opening a current account. But there are also mandatory requirements for everyone regarding the procedure for opening and closing bank accounts, which are determined by Bank of Russia Instruction No. 28-I dated September 14, 2006.

Documents for opening

The Instructions state that opening a bank account/account is carried out on the basis of a bank account agreement, which is concluded after providing all provided documents and carrying out client identification. Here is a list of documents that must be provided to open an account for a legal entity registered in accordance with Russian legislation.

Taking into account the clarifying Instructions of the Bank of Russia No. 2009-U dated May 14, 2008, No. 2342-U dated November 25, 2009, if it is necessary to open a current account, a legal entity must provide the following documents to the bank:

• certificate of state registration
• constituent documents (charter, standard provision, regulations)
• licenses for the right to carry out activities that are subject to licensing
• card with sample signatures of authorized persons and an imprint of the company's seal
• documents that confirm the powers of the above persons
• documents on the powers of the sole executive body of the legal entity opening a bank account
• certificate of registration or other provided for by law document issued by the tax office
• application on the bank form for opening.

If copies of documents are provided, they must be certified by a notary or authorized person jar.

In order to combat corruption and other illegal activities Legislation requires banks to identify clients who apply to open a current account. In this regard, and also taking into account its own regulations, each bank supplements the above list with other necessary documents. Most often, banks require the following additional documents:

• a questionnaire filled out according to the bank's form
• TIN of a legal entity
• data on the structure and composition of management bodies
• extract from the register of shareholders (for JSC)
• documents that confirm the location of a legal entity at its actual address
• powers of attorney for persons authorized to manage funds
• contact information of the company and authorized persons.

The Bank has the right to require other documents at its discretion. Some credit organizations Before opening, an interview is conducted with the head of the enterprise. The results of the interview will influence the decision to open.

After receiving all necessary documents and information, the bank checks them and identifies the client in accordance with legal requirements. This takes several days, after which a decision is made on the possibility of signing a bank account agreement. The agreement can be drawn up additional agreements on the undisputed write-off of amounts towards repayment credit debt enterprises and for other systematic payments from the current account.

The legislation of the Russian Federation requires recording the fact that an organization has opened a current account in tax authorities And territorial office Pension Fund. In this case, the bank is obliged to send a corresponding notification to the client’s tax office within five days from the date of account registration. The legal entity notifies the tax inspectorate and the authorities monitoring the payment of insurance premiums in writing within no more than seven days from the date of signing the bank account agreement.

IN modern world It is difficult to find a person who does not use the services, and it is completely unrealistic for an organization to exist and engage in any activity without. The task of banks is to provide their clients with their services in a high-quality and timely manner. But the procedure for opening a bank account will directly depend on what kind of service is needed and who the client is.

Accounts are commercial product, and every banking institution tries to expand the range of services provided as much as possible, to stand out from total number financial organizations something special, beneficial or interesting to the client. It could be free service within the agreed period or provision of bank-client services for free, promotions or bonuses.

Basic package of services

The activities of any bank are controlled by the Central Bank and regulated by Instruction No. 153-I dated May 30, 2014, according to which a credit institution has the right to open the following accounts:

• Settlement.

This service is used to make mutual settlements by non-cash transfer. Most often, clients are legal entities, individuals and individual entrepreneurs related to private practice (lawyers, lawyers, doctors, etc.).

• Current.

Intended for calculations not related to making a profit, since the interest on the balance is either absent or has a negligible amount. Typically the user of such an account is individual. For the convenience of clients, the procedure for opening a bank account by an individual has been made simpler than for other types of services.

• Budget.

Designed for legal entities that use public money in the course of their activities.

• Correspondent.

Necessary for servicing credit institutions.

• Correspondent sub-account.

Used to service branches of credit institutions

• Deposit accounts of courts, bailiffs, law enforcement, notaries.

Used for placement material resources for temporary storage. Opened by law enforcement agencies and judicial services, notaries.

• Trust management.

Trustee service form for conducting activities under a power of attorney.

• Special bank accounts.

Accounts for carrying out specific banking operations, for example, escrow, collateral, clearing. They are more connected to the inner bank accounting and are practically not used by clients.

• Deposit.

Designed for accumulating and preserving money of individuals or legal entities. Interest accrues on the balance of funds in deposit accounts.

To open a suitable account, you should contact a banking organization.

How to open a bank account: Video

Measures to receive an invoice

Each financial institution has its own procedure for opening and closing bank accounts. Although legally this procedure is regulated by the Instruction, each bank can (and does) introduce additional requirements into it.

An organization, enterprise or individual has the right to contact any banking institution of its choice to receive the necessary service. For credit institution the basis for opening an account is the provision complete package documents and conclusion banking agreement service, which is valid only if there are seals and signatures of both parties.

The procedure for opening a bank account necessarily goes through the stage of preliminary identification of the future client and his representatives. This is done in accordance with the official order of the Central Bank as part of the fight against money laundering. Banks strictly comply this requirement, since in otherwise they will lose their license.

Instructions regulating banking activities, legalized the use electronic signature as a full-fledged analogue of a signature made with one’s own hand, for the ability to work with one’s assets.

Those wishing to become clients of the bank must sign up for an account. financial institution list of required documents. For individuals and legal entities, the conditions for opening a bank account are different.

To an individual

To provide account Banks require citizens to provide only three documents:

• passport or other identification document;
• a personally written statement, necessarily certified by a personal signature;
• bank card with a sample personal signature.

Legal entity

The requirements for enterprises and organizations are more stringent and the package of documents is much larger:

The cost of account opening and maintenance services will vary for different types accounts and services for their maintenance.

Reasons for bank refusal

A lending institution may...

The most common reasons are the following:

• the organization is not located at the address specified in the constituent documents;
• any difficulties in determining the location of a legal entity;
• the head of the organization or his authorized representative appears in the bank’s information as fraudsters.

Complications will also arise if several companies are registered at the address indicated in the documents. The bank will definitely request a copy of the lease agreement or a document confirming ownership of the specified building. The absence of a contract will also cause a refusal of service.

Payments between legal entities, as well as payments with the participation of citizens - entrepreneurs, according to the law, must be carried out in non-cash(an exception can only be established by law), for which payment participants must open bank accounts.

Cashless payments– cash settlements through entries in bank accounts, when money is debited from the payer’s account and credited to the recipient’s account. Non-cash payments in the household are organized according to specific system– a set of principles for organizing non-cash payments, requirements for the organization, certain specific conditions management, as well as forms and methods of payments and related document flow.

Each enterprise or organization can have only one main account with the bank - settlement or current.

Current accounts open to all enterprises, regardless of their form of ownership, operating on the principles of commercial calculation and having the status of a legal entity. The account owner has the right to manage the funds in the account, have his own separate balance, acts as an independent payer of all payments due to him to the budget, and independently enters into credit relationships with banks. Thus, it has complete economic and legal independence.

Current accounts are opened for organizations and enterprises that are not engaged in entrepreneurial activities and do not have the status of a legal entity ( public organizations, institutions and organizations consisting of federal, republic, local budget). The owner can dispose of funds in the account strictly in accordance with the estimate approved superior organization. The list of operations is strictly regulated. This is done at the time of opening the account. Business entities that have current accounts with the bank can carry out any operations related to production and investment activities, without establishing any list, as long as these operations do not contradict the law.

To open a current account, the following documents are provided to commercial bank institutions:

1. application for opening a current account in the prescribed form(must be signed by persons having the right of 1st and 2nd signature (manager and chief accountant of a legal entity), identical to the signatures indicated in the card with sample signatures, and sealed with a seal of the legal entity.;

2. document on state registration of the enterprise (certified by the relevant executive authority);

3. copy constituent agreement on the establishment of an enterprise (notarized);

4. document confirming the powers of the director of the enterprise (minutes of the meeting of founders or contract);

5. document confirming the authority of the company’s accountant (hiring order or contract);

6. two cards with sample signatures of the first officials of the enterprise with an imprint of its seal (notarized);

7. certificate from tax office on registering an enterprise for tax collection (original);

8. certificate of registration of the enterprise with the pension fund;

9. registration card of statistical authorities.

2. All documents are submitted to the chief legal adviser or chief accountant of the bank. After examining the documents, the bank opens a current account for the company (on the corresponding bank balance sheet account) with a number assigned.

3. The opening of a current account is accompanied by the conclusion of an Agreement on cash settlement services between the enterprise and the bank, according to which the bank assumes the responsibilities of:

- timely comprehensive service in accordance with regulatory documents: carrying out settlements, issuing cash and settlement check books, issuing personal accounts, providing postal and telegraph services on account management issues;

— ensuring the safety of all funds in the client’s account, returning them upon request;

— confidentiality of information about the client’s business activities;

- preservation trade secret on client transactions.

Client Responsibilities:

— comply with the requirements of regulations;

— keep all funds only in a bank account;

- submit to the bank within the established time frame the accounting and statistical reporting;

- in advance, in writing notify the bank about the closure of the account, about a change in the organizational and legal form.

Cash settlement services for clients are provided by the bank at on a paid basis, the contract provides for a special section on the cost of services and the procedure for payment for them.

The contract provides for the responsibility of both parties for failure to fulfill their obligations; the amount of fines for each of the listed violations on both sides is fixed; provides for the procedure for resolving disputes, its validity period and special additional conditions.

The bank account agreement can be terminated and the bank closes the legal entity’s account at the request of the client - at any time, and on its own initiative - on the basis of an appropriate court decision.

When filing a lawsuit to terminate a bank account agreement, the bank, as the plaintiff, pays a state fee.

The balance of funds on the account being closed is issued to the client or his legal successor, or, at his direction, is transferred to another account (to another bank) no later than 7 days after receipt of the corresponding written statement client. In the absence of a legal successor, the specified balance after the court decision in accordance with current rules is credited to the corresponding personal account of the “Other debtors and creditors” account.