Ventilation
What is a card index and settlement and cash services. Card file - what is it? What order is placed on the bank card file? What does placing a payment request in a file cabinet mean?

What is a card index and settlement and cash services. Card file - what is it? What order is placed on the bank card file? What does placing a payment request in a file cabinet mean?

The card index is divided into several types, due to the reasons why credit organisation failed to complete financial assignments. It is worth highlighting here:

Instructions that are not executed due to a lack of funds from the client (holder of the current account). If the owner of the account does not have a credit line open at the time of receipt of payments, the papers are transferred to the bank's file cabinet. This process is organized in several stages:

An employee of a banking institution registers papers that have been received in paper or electronic form.
The imperfect payment is shown on the off-balance account.
The Bank informs the client about the impossibility of executing the order. As a result, the payment is queued.
As soon as the necessary funds appear on the account, the required amount is written off (in order of priority).

Payments that need confirmation from the account owner. Algorithm of actions of an employee of a financial institution:

Payment orders that come in paper or electronic form are registered by the banker.
The total amounts for their posting are displayed on the off-balance account.

Read also - Register of bank guarantees under 44-FZ

A copy of the paper is sent for storage, taking into account the internal regulations of the company.
The account owner will receive documents that must be completed to confirm payments.
The financial institution makes the payment after obtaining consent.

Papers that are queued for subsequent approval by the client. This category includes payments that are not executed in a timely manner due to the arrest of the account of the client or restrictions on certain transactions. If, by decision of the court, debit transactions must be suspended, payments are “frozen” for the amount specified by the court.

A card file in a bank is a kind of signal that the organization has financial problems. If the owner of the account does not have a card index, the financial institution has the right to provide the client with a credit line and provide additional financing.

Suppose a supplier issues a payment request to a legal entity requiring payment with the payer's acceptance. In this case, subject to payment by the recipient Money indicated "with acceptance". This requirement involves placing it in Card Index No. 1 with the subsequent sending of one copy to the owner of the current account in order to accept payment.

At the present stage, such calculations through the use of payment requests are extremely rare. In addition, it can be used to post documents that cannot be executed without prior permission. For example, if a credit institution receives a court decision (instruction of an authorized body) regarding the arrest of the entire account or a certain part of the funds available on it, settlement documents are sent to the file cabinet, which cannot be subject to a requirement for payment during the entire validity of the imposed restriction related to with account management.

Card file No. 2 or Queue No. 2 (off-balance sheet account of a credit institution No. 90902 “Settlement documents not paid on time”). Designed for documents, the execution of which is not possible due to lack of funds in the current account. In such a situation, the payment document must be checked by a bank employee for correct execution, and then placed in a file cabinet. The execution of the document placed in the file cabinet is carried out as funds are received, taking into account the sequence of payments established by law.

As for new payment documents, their execution cannot take place until the file cabinet is closed. In fact, this means that all the following instructions regarding the debiting of funds will be queued until the moment when the previous payment documents are ready.

At the same time, partial payment for the card file is allowed, which cannot be said about the standard payment order, which must be executed only in full or left without payment at all.

Important! Each organization has the right to revoke a payment document that has not yet been executed by expressing a refusal to place it in a file cabinet.

It can also make a cancellation in respect of a document already in the file cabinet, and withdraw the payment for the balance of the amount if the document from the file cabinet is not fully executed.

What is a checking account file

Let's start with what a card index to a current account means. This is a banking tool for managing payment orders of the current account holder (r / s). If the invoices for any reason cannot be executed by the bank, they fall into the file cabinet.

Also read: Types of bank accounts: differences and characteristics

The reasons for opening a file cabinet are divided into two groups:

Payment orders have not received the client's approval (acceptance) for debiting funds or invoices cannot be paid due to the arrest of the account.

There are not enough funds on the organization's current account to fulfill obligations, the account does not provide for an overdraft or its limit has been exceeded, which means that it is impossible to pay for orders.

Accordingly, file cabinet No. 1 and file cabinet No. 2 are opened - they will be discussed below. Lack of card file on the current account legal entity- a significant plus when agreeing on the opening of a credit line, overdraft limits, obtaining financing for business development, etc. On the contrary, the presence of a file indicates the financial instability of a legal entity. faces. By the way, card files on the account are opened only for organizations.

It should also be noted that the file does not directly contain any information about the debt of legal entities. persons in front of the bank or counterparties. It only shows that there are unpaid obligations on the account, which will be repaid in a certain order (as soon as an acceptance is received or money is credited to the account).

Card file number 1

At present, businessmen use little payment orders with acceptance. Basically, file number one is filled with obligations that are not enforceable due to the imposition of a judicial restriction on the entire account of legal entities. person or for some amount. Such payments are not made until restrictions are lifted.

Documents are recorded on the off-balance sheet bank account. Account No. 90901. Thus, card file number 1 contains instructions awaiting permission to make a payment.

File cabinet number 2

Documents for file cabinet No. 2 are recorded on off-balance account No. 90902, hence the names of file cabinets - at the end of the numbers of off-balance accounting accounts.

What is file cabinet No. 2: it is opened in a bank if there are not enough funds on the current account of a legal entity to pay claims (that is, obligations are not fulfilled on time).

Each subsequent order is placed in the queue for the payment. Moreover, if the payment is not fully paid, then the order from the file cabinet can be partially repaid (if the amount of receipts on the account is not enough). When a payment enters file cabinet No. 2, the organization can withdraw it completely or, depending on the balance of the unpaid amount, if the order was partially repaid.

The presence of card index number two on the account is highly discouraged by banks. Although many of them approve an overdraft on a client's account, the presence of overdue payments makes it difficult to get loans.

Order of payments

As already mentioned above, payment orders form a certain sequence. Moreover, if on the r / s jur. person has enough funds to fulfill all payments, then they are carried out according to the date of their receipt.

But if the amount does not cover all obligations, then, according to Art. 855 of part 2 of the Civil Code of the Russian Federation, according to card file No. 2, the following order is established:

Payments for alimony, for compensation for damage to life and health.
Settlements with the staff of legal entities. persons on wages, vacation and sick leave.
Payments for taxes and fees, to pension funds and the social insurance fund.
Payments to other budgetary and non-budgetary funds.
The rest of the assignments are in order of receipt.

Within these groups, payment orders are also executed in accordance with the date of their receipt. Note that before making new payments, you need to remove the card file from the current account, that is, pay off all accumulated bills.

At the same time, according to file cabinet No. 1, the bank forms two independent queues:

from payments pending customer approval;
from payments awaiting permission from authorized bodies (tax, customs, courts of various instances, etc.).

The relevant grounds for imposing an arrest and other restrictions on the movement of funds on current accounts are set out in the Tax Code of the Russian Federation, the Code of Criminal Procedure and the Code of Arbitration Procedure of the Russian Federation, the Law “On Customs Regulation in the Russian Federation” No. 311-FZ, the Law “On Enforcement Proceedings” No. 229-FZ.

Of course, in the daily business activities of any organization, a situation may arise when there are not enough funds on the account to make the next payment, or problems arise, for example, with customs. The very emergence of a file cabinet is not so scary, the main thing is to fulfill your financial obligations. This is what helps to maintain a good reputation of the company.

Sudostroitelny Bank opened a card file on outstanding payments

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Previously, SB-Bank customers complained about delays in making payments, as well as the fact that the bank changes the dates of receipt of payment orders and the dates of debiting, which allowed it not to create file cabinets.

“If a bank has extremely liquid assets, it can cope with this situation and issue deposits without interruption. However, SB-Bank, judging by the restrictions, is not the case. The danger of the situation is that now the majority of creditors will want to withdraw their money, and now banks do not have to wait for a new inflow of funds, ”says a top manager of a large private bank.

Rating agency "Expert RA" for last month has already downgraded the credit rating of SB-Bank twice, first on December 31, and then on January 16 - the day the bank restricted the issuance of deposits. Now the rating is at the level of B ++, i.e. there is a rather high risk of default, explains the general director of Expert RA Pavel Samiev. According to him, the bank had problems with liquidity. One of the reasons is a margin call on securities. “The bank pledged securities under repo transactions, and when the stock market began to fall sharply, the value of these securities fell and the requirement to add collateral automatically arose, and there was less and less liquidity, and there was nothing to pledge,” Samiev said. A source close to the bank's management estimated the additional collateral at 2.5 billion rubles.

Back in November, SB-Bank reported problems with funding rating agency Standard & Poor's downgraded the bank's ratings. By June 30, 2014, the bank had already used about 74% of the securities portfolio in repo transactions, the agency reported. According to the Moscow Exchange, on December 29, SB-Bank failed to execute the second part of repo transactions in the amount of 352 million rubles.

Such transactions in the repo market in 2008 led to serious problems for such banks as Sviaz-Bank, which received assistance from VEB at the height of the crisis and remained on the market, as well as the liquidated KIT Finance, Samiev recalled. He did not begin to predict whether the SB-Bank will be able to cope with the problems on its own or the Central Bank will have to intervene in the matter.

After the onset of the margin call, the bank began to delay payments, and rumors began to spread in the market - and problems began to grow, Samiev continues: companies tried to withdraw funds, the attitude towards the bank in the interbank market became very conservative. At the same time, the bank traditionally has a low loan portfolio turnover, since the bank mainly issued medium-term and long-term loans to legal entities, so the liquidity inflow from repaying loans is still not enough to normalize the situation, he concluded.

According to the Law “On Banks and Banking Activities”, if a bank is unable to satisfy the requirements of creditors within 14 days, the Central Bank may revoke its license. But, he notes, the card index can decrease if the bank has liquidity. In addition, the SB-Bank can be sanitized, one of the bankers knows from an employee of the Central Bank. A person close to the supervisory block of the regulator confirms that such discussions are taking place, including on SB-Bank, but no decisions have been made yet, potential investors and a possible amount for reorganization have not yet been discussed.

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CARD FILE No. 2 is

Card file 1 and 2 in the bank what is it

CIVIL CODE OF THE RUSSIAN FEDERATION, Article 855

Write-off of funds from the account for claims relating to one queue is made in the order of the calendar order of receipt of documents. (As amended by the Federal Law of the Russian Federation of August 12, 1996 No. 110-FZ.) 1. Order of payments - the sequence of debiting funds from bank accounts defined by law for several settlement documents, the payment deadline for which has already come.

Storage of settlement documents in a file cabinet can be conducted in electronic form. At the same time, the sending bank must ensure that the amounts of partial payments of settlement documents and the amounts of penalties (penalties, fines) accrued under an agreement with the payer are taken into account. 112. Based on individual settlement documents placed in a file cabinet, the sending bank draws up notices on the placement of these documents in the specified file cabinet.

Accounting operator, which allows the client to have accounts burdened with growing debt, and completely free accounts for the normal functioning of the enterprise. . It is unlikely that I am mistaken, but by regulatory documents (I can’t give it right now, I don’t remember) it is forbidden for banks to open new accounts (current, settlement) for a client if there is / the appearance of a file cabinet 2 to the previous account. Of course, it can turn out if you open several accounts at once and then “use” them.

SMS service "Be aware"

Bank card file

but at the moment he does not have enough funds on his current account for its immediate execution and a bank loan is not provided. In this case, the bank employee checks the correctness of the execution of the payment order and places it in a file cabinet.

Letter from Moscow State Technical University of the Central Bank of the Russian Federation on card index 90901 and 90902

File cabinet 1: "Documents awaiting acceptance or permission"

Accounting in the bank of card indexes of settlement documents

"On accounting of documents placed in file cabinets for off-balance accounts No. 90901, 90902"

Card file 1 and 2 what is the difference

CARD FILE- CARD FILE, file cabinets, for women. (from the map and the Greek theke warehouse) (special). A collection of cards arranged in some way. Library file. Biographical file. Catalog in the form of a card file. Dictionary Ushakov. D.N. Ushakov ... Explanatory Dictionary of Ushakov

file cabinet- archive; card index, collection Dictionary of Russian synonyms. file cabinet n., number of synonyms: 2 card index (1) ... Synonym dictionary

file cabinet number 2- Card file in the bank during the period when payment requests were used in non-cash payments, in which payment requests overdue were stored. The payment requirements of suppliers until the due date for their payment were stored in the bank in ... ... Technical Translator's Handbook

CARD FILE- a system of loose-leaf cards or sheets of the same format, arranged in alphabetical, numbered or alphanumeric order; can be conducted manually ... Law Dictionary

Card file- A. System, a set of cards of information carriers placed in a certain order. B. Settlement documents of companies, firms and organizations of payers that are on a special account with the bank due to non-compliance with the terms or rules of payment. Dictionary of business ... Dictionary of business terms

CARD FILE- a set of a certain number of cards of information carriers, combined, systematized and placed in a certain order, for example. alphabetically, topics, terms ... Big Encyclopedic Dictionary

CARD FILE- (from the Greek theke receptacle, box) 1) set, a set of cards of information carriers, combined, systematized and placed in any order: alphabetically, topics, deadlines for the execution of documents; 2) stored in the bank locally ... ... Economic Dictionary

file cabinet- and, well. cartothèque f., German Kartothek repository of geographical maps gr. chartes sheet of paper + theke receptacle, box. Systematized collection of cards with what n. information. Library K. K. Dictionary. Cartographer a, m. Card reader ... ... Historical Dictionary of Gallicisms of the Russian Language

file cabinet- filing cabinet. The pronunciation of [kartoteka] is incorrect ... Dictionary of pronunciation and stress difficulties in modern Russian

Card index on the organization's settlement account: what is it, is it needed?

The RKO includes a wide variety of services that banking organizations provide to individuals and legal entities in the amount that is required by a particular client.

Usually, settlement and cash services are a paid option, its final cost is formed based on the bank's basic tariffs and included additional services.

Basic cash services

The basic list of services that can be provided to a legal entity includes:

Replenishment of the account and withdrawal of funds from the balance, plus their free movement;
remote service;
Execution of foreign exchange transactions;
Cashless settlements.

A complete list of them can be found in your bank service agreement. The bank card file is closely connected with the current account, because it is in it that all data is stored with regards to unexecuted transactions for some reason.

Consider why you need a file cabinet on your current account and what types of file cabinets are used today.

What does a checking account card mean?

A card file on a current account is one of the tools that the bank uses to manage the payment orders of the account holder.

All orders and accounts that, for one reason or another, the bank cannot fulfill, it moves to storage in a file cabinet.

Therefore, there are two large groups of reasons why it may be necessary to open a file cabinet:

The client's approval (acceptance) was not received, so the payment order for debiting funds went through without approval. A similar situation occurs when the payment did not go through due to the arrest of the current account;
The organization does not have enough funds in its account to fulfill its obligations. It also happens when there is no overdraft on the account or the limit has already been exceeded. In these cases, orders cannot be executed.

Depending on these reasons, a card index can be created on the settlement account of organizations No. 1 and No. 2. If there is no file cabinet in the bank on the account of a legal entity, this is a positive thing.

When is a file required?

Such a fact will play into the hands of an entrepreneur if he needs to apply for an increase in the overdraft limit, open a new line of credit or receive additional funds for business development.

And vice versa - if there is a file cabinet, the bank will be more wary of such an enterprise, because such a certificate can serve as evidence of financial problems. Please note that the card file on the account can only be opened for legal entities, but not for individual entrepreneurs.

A certificate of the absence of a card index on a current account is issued directly at the bank in which the legal entity is serviced. face.

To do this, you will need to fill out a simple form in which you indicate your intention to receive this certificate. It is also necessary to understand that the certificate will not contain data on the current amount of debt to the counterparty or bank.

It only contains information that there are unpaid obligations on this current account number, so that as soon as there are funds on the balance sheet or an acceptance is received, all of them will be repaid one by one.

Varieties of file cabinets

I-12="">What is the principle of card index payments?

If the amount to cover all debt obligations is not enough, then on the basis of Art. 855 of part 2 of the Civil Code of the Russian Federation for card file No. 2, the following write-off procedure is established:

Alimony and payment-compensation for the harm caused to health and life;
Settlements with personnel, including payments for wages, sick leave and vacation pay for employees of this legal entity;
Mandatory payments for the Pension Fund, social insurance and for the repayment of tax debts;
Payments to other budgetary and not only funds;
Other orders in the order in which they were received.

Within each of these groups, payments will also be repaid in the order in which the orders were received.

For example, first you need to pay 15 thousand for damage to the health of the victim in a car accident, and then an order was received to pay alimony to the ex-wife of a businessman in the amount of 18 thousand rubles.

In this order, debts will be closed. In order to be able to make new payments, it is necessary to remove the card index from the current account, i.e. pay off your obligations in full.

Regarding file cabinet No. 1, the bank independently forms two queues that are independent of each other:

Payments that are waiting for the client to "give the go-ahead";
Payments for which permission is required from an authorized body (usually tax, court, etc.).

Thus, a bank card index is unfulfilled payment and settlement documents, waiting for their turn.

They fall here if the legal entity of the account holder does not have enough funds on the balance sheet or an acceptance is required to make a payment.

The article was written based on materials from sites: urist-pomojet.com, big_economic_dictionary.academic.ru, rkobiz.ru.

Assume that a supplier submits a payment request to an enterprise, which must be paid with the payer's acceptance. In this case, the recipient of funds puts down “With acceptance” in the “Terms of payment”. Such a request will be placed in Card Index No. 1, and one copy will be sent to the owner of the current account for payment acceptance. At present, payment claims are rarely settled. The second option for using Card Index No. 1 is to place documents in it that require permission for execution. Such a need arises, for example, if the bank receives a court decision or an order from other authorized bodies to seize the entire account or part of the funds on it. In such a situation, Card Index No. 1 includes settlement documents that are not payable during the period of the restriction on account management. Card file number 2 is used as follows.

Card file in a bank: what is it?

A current account file is a tool of a credit institution in which payment documents of a client that have not been paid by a financial institution are stored.

Info

Currently, in accordance with the innovations in the legislation of the country, this concept no longer exists, instead they use the “Queue of orders”.

The classification of the types of card file data is carried out on the basis of what exactly was the reason for the appearance of unpaid payment obligations:

Documents awaiting payment due to lack of funds from the client.
The queue of payment obligations that require permission to conduct a transfer in accordance with the legislation of the country.

Card file - what is it? What is the order in which they put on the bank file?

If the account holder does not have a sufficient amount, then the legislation provides for the following sequence:

Payment of alimony, as well as victims of harm.
Transfer of wages to employees.
Tax deductions to the state budget.
Other monetary requirements.
According to the calendar line.

When a court decision cannot affect the operations of specific settlement documents of the payer.

Card file on the current account: what does its presence mean and what types does it exist

Attention

Suppose an enterprise sends a payment order to the bank, but at the moment it does not have enough funds on its current account for its immediate execution and a bank loan is not provided.

In this case, the bank employee checks the correctness of the execution of the payment order and places it in a file cabinet.
In the future, the execution of the payment order occurs as funds are received in accordance with the sequence of payments established by law.
At the same time, it should be borne in mind that new payment orders cannot be executed by the bank until the card index is closed.
That is, the next order to write off funds will be queued, before the payment orders already in the file cabinet will be executed.

Unlike a regular payment order, which is either executed in full or not executed at all, an order in a file cabinet can be paid in part.

Bank card file

As for the first option, the card file on the current account in this case should be compiled based on the following requirements:

The ability to obtain information about the specialists of the financial institution dealing with issues related to the queue of customer payments.
Ability to provide data on all deferred liabilities presented for payment.
In this case, it is also necessary to provide the owners of funds with specific information about ongoing transactions.
The ability to transfer all information from file cabinets to paper, while indicating the time of receipt of the payment in the queue and all the details.

What is file cabinet 1 and 2?

Assume that a supplier submits a payment request to an enterprise, which must be paid with the payer's acceptance.
In this case, the recipient of funds puts down “With acceptance” in the “Terms of payment”. Such a request will be placed in Card Index No. 1, and one copy will be sent to the owner of the current account for payment acceptance.
At present, payment claims are rarely settled.
The second option for using Card Index No. 1 is to place documents in it that require permission for execution.
A similar need arises, for example, if the bank receives a court decision or an order from other authorized bodies to seize the entire account or part of the funds on it. In such a situation, settlement documents that are not payable during the period of the restriction on account management .
Card file number 2 is used as follows.

What is meant by a card index of a current account

To begin with, an employee of a financial institution registers documents for payment, and then reflects the client's funds on the appropriate off-balance sheet account.

After that, a copy is sent for storage in accordance with the internal procedure for conducting such activities of the organization.

Then the payer receives a settlement paper for acceptance, and the bank, in turn, in case of a positive decision of the client, transfers the necessary amount to pay for the required transaction.

Card file - what is it? What is the order in which they put on the bank file?
Card file in the bank
Card file in a bank: what is it?
Card file of settlement documents, or queue of orders
Card file on the current account: what does its presence mean and what types does it exist
What is a card index and settlement and cash services

Card file - what is it? What is the order in which they put on the bank file? Suppose an enterprise sends a payment order to the bank, but at the moment it does not have enough funds on its current account for its immediate execution and a bank loan is not provided. In this case, the bank employee checks the correctness of the payment order and places it in a file cabinet.

Card file in the bank

Payment orders are accepted by the bank for execution not only if there are funds to pay for them. For settlements for goods and services and the most common non-commodity settlements, in particular with the state budget, State Insurance, Social Insurance, payment orders are accepted by the bank even in the absence of funds in the payers' accounts.

In these cases, the bank places the accepted orders in file cabinet No. 2 (settlement documents overdue). They are paid in the order of the current priority of payments. To simplify the technique of settlements in the order of planned payments, economic agencies can at the beginning of each month hand over to the bank settlement documents issued for settlements for the entire month.

These documents are placed by the bank in card index No. 1 (documents awaiting the due date of payment) and are paid from this card index on the days of the next scheduled payments.

Card file - what is it? What is the order in which they put on the bank file?

In such a situation, Card Index No. 1 includes settlement documents that are not payable during the period of the restriction on account management. Card file number 2 is used as follows. Card file of settlement documents, or queue of orders Pension Fund Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory medical insurance funds; - 4th turn - payment documents providing for payments to the budget and extra-budgetary funds, deductions to which are not provided for in the third turn; - 5th turn - executive documents providing for the satisfaction of other monetary claims; - 6th turn - other payment documents in the order of calendar priority.
Despite the rather clear wording of Art. 855 of the Civil Code of the Russian Federation, questions arise when it is used in practice.

Card file in a bank: what is it?

Commentary on Part 2 of the Civil Code of the Russian Federation Article 855
What is a bank card?
Bank card file
Card file in the bank
Card file - what is it? What order is placed on the bank card file?
What is meant by a card index of a current account
Upon receipt of money to the account, the bank will execute the executive documents available in the file cabinet
Order of payments

Commentary on Part 2 of the Civil Code of the Russian Federation Article 855 Order of debiting funds from an account Commentary on Article 855 1. The procedure for debiting funds from a client's account depends on whether there are sufficient funds on the account to satisfy incoming claims.

The Civil Code of the Russian Federation, when determining the priority of payments, should be guided by the procedure established by federal laws on the federal budget. The last of them is the Federal Law of October 13, 2010 N 357-FZ “On federal budget for 2011 and for the planning period of 2012 and 2013”.
In accordance with paragraph 1 of Art. 5 of Law N 357-FZ, debiting funds under settlement documents providing for payments to the budgets of the budget system of the Russian Federation, as well as transferring or issuing funds for payroll settlements with persons working under an employment contract, are made in the order of the calendar priority of receipt of these documents after transfer payments made in the first and second stages. Thus, the third and fourth stages, referred to in Art.

855 of the Civil Code of the Russian Federation, actually merge into one, the fifth turn becomes the fourth, and the sixth, respectively, the fifth.
Bank card file - unexecuted settlement documents that are under control in the bank in which the payer's current account is opened. Settlement documents are placed in the card file if:

the payer does not have enough funds to fulfill them;
the payer's acceptance for execution is expected;
payment without acceptance is expected in cases established by law.

There are two types of card file in a bank: the so-called Card file No. 1 (off-balance sheet account of the bank No. 90901 “Settlement documents awaiting acceptance for payment”) and Card file No. 2 (off-balance sheet account No. 90902 “Settlement documents not paid on time”).
Card file No. 1 is used for settlements that require the acceptance of the account holder or permission to conduct transactions in cases established by the legislation of the Russian Federation.

If there are funds on the account, they are debited from the account in calendar order - in the order in which the client's orders and other documents for debiting are received. A different procedure for debiting funds from an account may be provided by law. What is a bank file? The first of these includes documentation, the implementation of which is subject to special permission.

Attention

The second option is used if there are not enough funds on the client's account to immediately execute the payment document. This is the main reason for getting into the banking company's file cabinet.

In the future, the execution of the corresponding document occurs in parallel with how money is received on the client's account. Bank card index In this case, the recipient of funds puts down “With acceptance” in the “Terms of payment”.

The sequence of debiting payments in the bank file

COLLECTION ORDER (instruction) - an order to the bank to debit the payer's account of payments due from him in accordance with the attached documents payable in an indisputable manner (writs of execution of courts, writs of execution of notaries, orders of state and departmental arbitration, etc.). I. p. is compiled in 2 copies. the first is used by the supplier's bank as a memorial order when paying for documents, the second is returned to the recoverer as a notification of the payment amount credited to his account, the paid executive document is issued to the payer.

If the payer is served by a non-resident bank institution, the I. item is sent through the bank serving the recoverer to the payer's bank. Payment I.
If there are not enough funds on the current account to cover all payments, the organization has an overdue debt and it loses the right to freely dispose of the current account. Then the State Bank moves the payment documents from file cabinet 1, where the documents are stored until the due date, to file cabinet 2 of payment documents not paid on time.

Info

Payment for these documents is made as funds are received on the current account in the following order of priority. FORCED DISCOVERY OF FUNDS from accounts with the State Bank of the USSR is applied in case of indisputable claims to the settlement or current account of the payers, as well as in the event of a lack of funds on his account for the one-time satisfaction of all claims. Undisputed write-off of funds (see) is carried out by order of the collectors.

Card index in the bank priority All other cases must be specified in the agreement concluded between the account holder and the financial institution. The procedure for transferring these obligations to a file cabinet is carried out as follows:

Fixing (registration) of settlement documents by a bank employee either in electronic form or by means of paper.
Reflection of outstanding payments on the relevant off-balance sheet accounts.
Sending a notification to the client, which contains all the information about the direction of the document in the queue.
Payment according to payment documents after a sufficient amount appears on the client's account for the operation.

As for the sequence of transactions, they are made in accordance with which document was presented for settlement first.

Card file in the bank- special accounting of payments that, for some reason, were not executed by the financial institution on time, but can be made at any time (in order of priority). What are the features of a banking card file? What types does it have? What is a card index 1 and 2 in a bank? These nuances require detailed consideration.

Card file in a bank: types and features

The card index is divided into several types due to the reasons why the credit institution did not fulfill financial orders. It is worth highlighting here:

Instructions that are not executed due to a lack of funds from the client(account holder). If the owner of the account does not have a credit line open at the time of receipt of payments, the papers are transferred to the bank's file cabinet. This process is organized in several stages:

An employee of a banking institution registers papers that have been received in paper or electronic form.
The imperfect payment is shown on the off-balance account.
The Bank informs the client about the impossibility of executing the order. As a result, the payment is queued.
As soon as the necessary funds appear on the account, the required amount is written off (in order of priority).

Payments that need confirmation from the account owner. Algorithm of actions of an employee of a financial institution:

Payment orders that come in paper or electronic form are registered by the banker.
The total amounts for their posting are displayed on the off-balance account.

Card file "1" in the bank: what is it?

One of the types is card file number "1". This category includes papers that need the approval of the owner of the current account.. It reflects here:

Securities on an off-balance account under the number 90901.
Documents received from business partners (suppliers).

Generally speaking, the first card file includes payment documents from the client to the bank that require confirmation. At the same time, payments using payment requirements are used less and less.

The bank card file "1" more and more often includes documents that need permission to conduct. For example, the court has arrested the account of a bank client (in whole or in part), which led to the impossibility of making a payment. In this case, the payment will be in the first file cabinet until the restriction is officially lifted.

Card file "2" in the bank: what is it?

The next view is file cabinet No. 2. This category includes payments that cannot be “repaid” due to the lack of the required amount on the current account, and there is no credit line provided. Subsequently, payments are made upon receipt of funds (taking into account the existing queue). Newly received payments are queued and executed after the execution of previous documents.

Papers that have become part of the card file in the bank can be partially redeemed. In addition, the company has the right to withdraw payments that have not yet been paid off.

How is the order of payments organized?

Each bank executes instructions in the manner prescribed by law. No payment can be repaid before the previous one is completed. If there are no necessary funds on the account, payments are made as follows:

Coverage for damage to life (health).
Sick pay, vacation pay, wages.
Repayment of debt to the Federal Tax Service, FSS and PFR.
Payments to various funds (extrabudgetary and budgetary).
Other requirements (taking into account the term of receipt).

Card file in the bank- a mandatory attribute of modern financial institutions, ensuring the timeliness and correctness of payments, as well as control over outstanding orders.

A current account file is a tool of a credit institution in which payment documents of a client that have not been paid by a financial institution are stored. Currently, in accordance with the innovations in the legislation of the country, this concept no longer exists, instead they use the "Queue of orders". The classification of the types of data files is carried out based on what exactly was the reason for the appearance of unpaid payment obligations:

Documents awaiting payment due to lack of funds from the client.
The queue of payment obligations that require permission to conduct a transfer in accordance with the legislation of the country. Such a file cabinet is started in cases where funds are seized or transactions are limited.
Waiting for acceptance from the payer for the operation.

Legislative basis for filing files

Regulation of the activities of credit institutions in maintaining the queue of orders should be carried out in accordance with the following legal acts adopted on the territory of the Russian Federation:

the tax code;
the Civil Code;
federal laws No. 229-FZ and 161-FZ;
provisions of the Central Bank of Russia No. 383-P and 385-P;
letter of the Central Bank No. 18-1-2-9/1706.

The main rules for the provision of such services is the ability to maintain documentation both in electronic form and through paper. As for the first option, the card file on the current account in this case should be compiled based on the following requirements:

The ability to obtain information about the specialists of the financial institution dealing with issues related to the queue of customer payments.
Ability to provide data on all deferred liabilities presented for payment. In this case, it is also necessary to provide the owners of funds with specific information about ongoing transactions.
The ability to transfer all information from file cabinets to paper, while indicating all the details in the queue.

Work of a credit institution with payment documentation requiring acceptance

The procedure for the bank to work with these file cabinets is a series of specific actions. To begin with, an employee of a financial institution registers documents for payment, and then on the corresponding off-balance sheet account. After that, a copy is sent for storage in accordance with the internal procedure for conducting such activities of the organization.

Then the payer receives a settlement paper for acceptance, and the bank, in turn, in case of a positive decision of the client, transfers the necessary amount to pay for the required transaction.

The queue of payment documentation in the case when the client does not have enough funds

If the client of the bank does not have the required amount, the card file on the current account is a service of a credit institution, provided exclusively for businessmen or legal entities.

Payment documents in this case without fail are accepted in such situations when it comes to debiting funds in accordance with court decisions or to cover tax payments. All other cases must be specified in the agreement concluded between the account holder and the financial institution.

The procedure for transferring these obligations to a file cabinet is carried out as follows:

Fixing (registration) of settlement documents by a bank employee either in electronic form or by means of paper.
Reflection of outstanding payments on the relevant off-balance sheet accounts.
Sending a notification to the client, which contains all the information about the direction of the document in the queue.
Payment according to payment documents after a sufficient amount appears on the client's account for the operation.

As for the sequence of transactions, they are made in accordance with which document was presented for settlement first. Write-off occurs according to the dates specified in the client's documents.

If the account holder does not have a sufficient amount, then the legislation provides for the following sequence:

Payment of alimony, as well as victims of harm.
Transfer of wages to employees.
Tax deductions to the state budget.
Other monetary requirements.
According to the calendar line.

What does a bank do when its client's account is frozen?

In this case, the current account file is a procedure carried out by a credit institution in the presence of a court decision that provides for the restriction of all transactions related to expenses.

There are two situations to consider here:

When a court decision cannot affect the operations of specific settlement documents of the payer. In this case, the bank does not start a card file.
When payments according to documents cannot be made due to a legal restriction. They are transferred to the queue of orders if there is an acceptance of the owner of the seized funds. Only the amount that the court decision provides is subject to the restriction. If the credit organization does not receive an acceptance, then it returns to the payer his settlement documents.