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Many business owners, as well as firms and individual entrepreneurs, foreign companies are wondering how many current accounts an organization can have. And this is quite logical: after all, it is necessary to conduct settlements on mandatory payments to the budget, and with counterparties, and with clients. Therefore, everyone should know the answer about the number of current accounts in Russian banks, whether there is a minimum and maximum bar, and what are the pros and cons of working with several current accounts at once.

concept

Before saying how many settlement accounts an LLC can have, you need to figure out what the current Russian legislation understands by them.

Oddly enough, the concept of "settlement account" is absent in the law. Indirect information can only be obtained from paragraph 2.3 of the Central Bank's instruction dated May 30, 2014 No. 153-I "On opening and closing bank accounts, deposits (deposits), deposit accounts." According to him, banks open current accounts:

• legal entities that are not credit institutions;
• individual entrepreneurs;
• individuals - private practitioners.

Settlement accounts are opened for transactions related to:

• with business activities;
• or private practice.

Settlement accounts are also opened for representative offices of credit institutions, as well as for NCOs to carry out operations to achieve the goals for which the latter were created.

Account number

According to its structure, the current account consists of 20 characters. They allow you to identify the type of account and the currency for which the company (IE) uses it.

Please note that the numbers of the account opened in different banking institutions may coincide with each other. In this regard, when transferring money, you must also indicate:

• correspondent account number;
• a number of other bank details.

Opening an account: a right or a duty?

Before the organizers of a new business think about how many settlement accounts a legal entity can have, the question logically arises: is this a right or an obligation in general?

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And so: strangely enough, it is right. But it is easily transformed into a duty when you need to comply with the cash limit.

Thus, the Central Bank of Russia, in its instruction dated October 07, 2013 No. 3073-U, determined that the main condition for cash settlements is the amount of payments under one agreement: no more than 100,000 rubles (clause 6). Otherwise, open a bank account.

What the law says: how many checking accounts an organization can have

Now we are close to answering the question of how many settlement accounts an enterprise can have. And why, in general, in practice, firms and individual entrepreneurs need to open several accounts at once? Here are some typical situations:

• the types of activities that the company conducts do not intersect with each other;
• different outlets;
• the company has separate divisions, branches;
• conducting settlements in currencies of different countries, etc.;
• payment of taxes under different systems, special regimes;
• profitability of tariffs of one or another bank.

Depending on the nature of their activities and sources of financing, various types of accounts can be opened for clients on the basis of a bank account agreement:

settlement, current, budget, deposit, loan and others.

The current account is the main account of the company. It is opened to enterprises, regardless of the form of ownership, that have the rights of a legal entity, and is intended primarily for making settlements for their core activities. The proceeds from the sale of products, the amount of loans received, receipts from settlements with buyers, dividends, interest, etc. are credited to the current account. The obligations of the enterprise are repaid from this account and payments are made on wages, taxes, etc.

Opening a current account is accompanied by the submission by the client to the bank of the following documents:

Application for opening a current account;

Document on the state registration of the enterprise (certified by the relevant state authority);

A notarized copy of the founding agreement on the establishment of the enterprise;

A notarized copy of the Articles of Association;

A document confirming the authority of the director of the enterprise (minutes of the meeting of founders or contract);

Document confirming the powers of the chief accountant (employment order);

Card with samples of signatures of the first officials and a seal (notarized);

Certificate of registration with the tax authorities and certificates in state non-budgetary funds;

Registration card of statistical authorities.

The listed documents are necessary for the bank to identify the legality, legality and authenticity of settlement operations performed by the bank on behalf of the client.

Current accounts are opened by those who cannot open a current account, i.e. organizations and institutions that do not have the status of a legal entity, namely: budgetary organizations, structural divisions of enterprises remote from the main enterprise. They are intended for payment of wages, travel and other cash expenses. The independence of the owner of a current account is significantly limited in comparison with the owner of a current account. The list of operations on current accounts is regulated in accordance with the objectives of the organization's activities in accordance with its constituent documents. Cash from the current account is spent in strict accordance with the estimate approved by the parent organization.

To open a current account, the same documents are submitted to the bank that are required when opening a current account.

budget accounts- open to enterprises that are financed from the federal budget (extrabudgetary funds). The funds received by them are subject to strictly targeted use on behalf of the financial authorities in accordance with the objectives of the activities of these enterprises.

Deposit accounts- can be opened to legal entities and individuals for storage for a certain time of a part of the funds of an enterprise or an individual at his request in any bank. In accordance with the agreement, the bank is obliged to accept the entire amount or deposit received from the depositor and return it in full with the established interest.

Enterprises and organizations engaged in operations with foreign currency open current currency accounts in banks. Russian banks for making settlements of their clients in foreign currency must obtain an appropriate license from the Central Bank.

All foreign currency funds intended for receipt in Russia are credited to this account. Accounting for funds on this account is carried out in double terms: in foreign currency and in rubles.

Clients with a foreign currency account are simultaneously opened a transit foreign currency account, to which all receipts of export foreign exchange earnings are credited. Part of it, according to the Law "On the mandatory sale of a part of foreign exchange earnings in the domestic foreign exchange market of the Russian Federation" as amended by the Directive of the Central Bank of the Russian Federation of June 10, 2004 No. 1441-U, must be sold to the state without fail to be credited to the currency reserve of the Bank of Russia, at the disposal of the enterprise. Thus, export earnings, passing through the transit account, are split into two shares, one of which in the form of foreign currency is credited to current currency account, and the other in the form of the ruble equivalent of the currency sold to the state is credited for settlement check.

Thus, in accordance with the Federal Law of the Russian Federation "On currency regulation and currency control" dated June 29, 2004 No. 58-FZ, the mandatory sale of a part of the currency earnings of individuals (individual entrepreneurs) and legal entities is carried out in the amount of 30 percent of the amount of currency earnings, if a different amount not established by the Central Bank of the Russian Federation. The Central Bank of the Russian Federation has the right to establish a different amount of the mandatory sale of a part of the foreign exchange earnings, but not more than 30 percent of its amount.

According to the Instruction of the Bank of Russia dated September 14, 2006 No. 28-I "On opening and closing bank accounts, accounts for deposits (deposits)", banks open in the currency of the Russian Federation and foreign currencies:
- current accounts;
- settlement accounts;
- budget accounts;
- correspondent accounts;
- correspondent sub-accounts;
- trust management accounts;
- special bank accounts;
- deposit accounts of courts, units of the bailiff service, law enforcement agencies, notaries;
- accounts on deposits (deposits).

Current accounts are opened for individuals to carry out settlement transactions that are not related to entrepreneurial activity or private practice.

Settlement accounts are opened for legal entities that are not credit institutions, as well as individual entrepreneurs or individuals engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, for making settlements related to entrepreneurial activity or private practice.

Budget accounts are opened in cases established by the legislation of the Russian Federation for persons carrying out operations with funds from the budgets of all levels of the budgetary system of the Russian Federation and state non-budgetary funds of the Russian Federation.

Correspondent accounts are opened for credit institutions. Correspondent accounts for the Bank of Russia are opened in foreign currencies.

Correspondent sub-accounts are opened for branches of credit institutions.

Trust management accounts are opened for a trust manager to make settlements related to trust management activities.

Special bank accounts are opened for legal entities and individuals in the cases and in the manner established by the legislation of the Russian Federation for the implementation of the operations of the corresponding type provided for by it.

Deposit accounts of courts, divisions of the bailiff service, law enforcement agencies, notaries are opened respectively for courts, divisions of the bailiff service, law enforcement agencies, notaries for crediting funds received for temporary disposal in the course of their activities established by the legislation of the Russian Federation.

Accounts for deposits (deposits) are opened for individuals and legal entities to record funds placed with credit institutions (branches) in order to receive income in the form of interest accrued on the amount of placed funds.

Account opening procedure
The basis for opening a bank account, an account for a deposit (deposit) is the conclusion of a bank account agreement or a bank deposit agreement after the submission of all documents specified by the legislation of the Russian Federation and identification of the client. In case of failure to provide information or submission of false information, the client may be denied opening a bank account.

Authorized bank officials:
1) carry out the acceptance of documents necessary for opening an account of the corresponding type, check the proper execution of documents, the completeness of the information provided and their reliability.
So, in order to open a current account for a legal entity - a resident, the following are submitted to the bank:
a) certificate of state registration of a legal entity;
b) constituent documents of a legal entity. Legal entities operating on the basis of a model charter approved by the Government of the Russian Federation; acting on the basis of standard provisions on organizations and institutions of the corresponding types and types approved by the Government of the Russian Federation, and charters developed on their basis; operating on the basis of a model provision and a charter, submit the said documents.

State authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local self-government bodies submit legislative and other regulatory legal acts adopted in accordance with the procedure established by the legislation of the Russian Federation, decisions on their creation and legal status.

Diplomatic and equivalent representations of foreign states (with the exception of embassies and consulates) submit documents confirming the status of the representation.

International organizations submit an international treaty, charter or other similar document confirming the status of the organization;
c) licenses (permits) issued to a legal entity in accordance with the procedure 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 conclude a bank account agreement of the appropriate type;
d) card;
e) documents confirming the authority of the persons indicated in the card to dispose of the funds in the bank account, and in the case when the agreement provides for the certification of the rights to dispose of the funds in the account using an analogue of a handwritten signature, documents confirming the powers of persons, entitled to use an analogue of a handwritten signature;
f) documents confirming the powers of the sole executive body of the legal entity;
g) certificate of registration with the tax authority.

The original documents or their copies, certified in accordance with the procedure established by law, are submitted to the bank. Copies of documents certified by a client - a legal entity, are submitted to the bank, provided that the bank establishes their compliance with the original documents and must contain the signature of the person who certified the copy of the document, his last name, first name, patronymic (if any) and position, as well as an imprint of the seal (if it is absence - stamp) of the client.

An official of the bank may make and certify copies of the documents submitted by the client (his representative) for opening a bank account, an account for a deposit (deposit), in the bank's premises. At the same time, an official of the bank shall make the inscription “the copy is correct” on the made copy of the document and affix his signature indicating the last name, first name, patronymic (if any) and position, as well as an imprint of the seal or stamp of the bank established for these purposes by the administrative act of the bank.

Documents drawn up in a foreign language must be accompanied by a translation into Russian, certified in the manner prescribed by law;
2) draw up a card with samples of signatures and seal imprints. The card may not be presented when opening a bank account, a deposit account for an individual, if the agreement provides that the transfer of funds from the specified account is carried out solely on the basis of an application from the client - an individual, and the settlement documents necessary for conducting the specified banking operation, drawn up and signed by the bank.

When opening current accounts for individuals to make settlements exclusively with the use of payment cards, the bank has the right to receive a sample of the client's handwritten signature in the manner prescribed by banking rules, without issuing a card.

In the cases established by Bank of Russia Instruction No. 28-I, instead of a card, an album of sample signatures may be submitted in the form established by the agreement or business customs;
h) carry out identification of the client, as well as check whether the client has legal capacity (capacity). Opening of bank accounts, deposit accounts for clients is carried out by banks, subject to the client's legal capacity (capacity). A transaction made by an individual who does not have such legal capacity is void by virtue of Art. 171 and 172 of the Civil Code of the Russian Federation. The obligation of the bank to verify that the client - an individual has legal capacity
will be considered observed when checking whether a citizen has reached the age prescribed by law and the occurrence of circumstances with which the law associates the onset of full legal capacity of citizens (marriage, emancipation);
4) establish whether the client is acting in his own interests or in the interests of the beneficiary. If the client acts in the interests of the beneficiary, bank officials must identify the beneficiary;
5) establish whether the person who has applied to open an account is acting on his own behalf or on behalf of another person who will be a client. If the person who applied to open an account is a representative of the client, bank officials are required to identify the client's representative, as well as obtain documents confirming that he has the appropriate authority;
6) establish the identity of the person (persons) endowed with the right of the first or second signature, as well as the person (persons) authorized to dispose of the funds on the account, using an analogue of a handwritten signature, codes, passwords and other means confirming the existence of these powers.

A bank account, a deposit (deposit) account is considered open from the moment an entry is made on the opening of a bank account, a deposit (deposit) account in the Book of Registration of Open Accounts, which must be made no later than the business day following the day the relevant agreement is concluded in the manner established by the legislation of the Russian Federation and banking rules.

Account Closing Procedure
The basis for closing a deposit (deposit) account is the termination of the deposit (deposit) agreement, including its execution.

The exclusion of an account on a deposit (deposit) from the Book of registration of open accounts is carried out by the bank on the day when a zero balance appears on the deposit (deposit) account, unless otherwise provided by the deposit (deposit) agreement.

The basis for closing a bank account is the termination of the bank account agreement.

Closing of a bank account is carried out by making an entry on the closure of the relevant bank account in the Book of Registration of Open Accounts no later than the business day following the day of termination of the relevant agreement.

The closing of a bank account, a deposit account is not considered to be the entry into the Book of Registration of Open Accounts about the closure of a personal account in connection with a change in the number of a personal account due to the requirements of the legislation of the Russian Federation, including regulations of the Bank of Russia (in particular, due to a change in the procedure accounting, changes in the Chart of Accounts).

In the absence of funds on the bank account, the specified account is subject to exclusion from the Book of registration of open accounts no later than the business day following the day of termination of the bank account agreement. The presence of restrictions provided for by the legislation of the Russian Federation on the disposal of funds in a bank account in the absence of funds on it does not prevent the exclusion of a bank account from the Book of Registration of Open Accounts.

If there are funds on the bank account on the day of termination of the bank account agreement, the specified account is excluded from the Book of registration of open accounts no later than the business day following the day the funds are debited from the account.

The balance of funds on the account is issued to the client or, at his instruction, transferred to another account in full no later than seven days after receiving the corresponding written application from the client. Thus, the legislator provides for the possibility of the bank's monetary obligation to return (transfer) funds to the client in the amount of the balance of funds in the client's bank account after the termination of the bank account agreement with the client and, accordingly, accounting for this monetary obligation in the bank's accounting documents.

The specified balance of funds on the account is transferred by a bank payment order, which is drawn up by the bank on its own behalf on the basis of the details specified by the client when terminating the bank account agreement in order to dispose of the balance of funds on the account.

After the termination of the bank account agreement, no other debit and credit operations are carried out on the client's account. The funds received by the client after the termination of the bank account agreement are returned to the sender. From the moment of termination of the bank account agreement, the bank must not execute any settlement documents presented to the relevant bank account, including instructions from tax authorities to debit and transfer funds to the budget system of the Russian Federation from the relevant accounts in accordance with paragraph 2 of Art. 46 of the Tax Code of the Russian Federation. Since, within the meaning of the Tax Code of the Russian Federation, an account is understood as settlement (current) and other accounts in banks opened on the basis of a bank account agreement, to which funds of organizations and individual entrepreneurs, notaries engaged in private practice, lawyers who have established lawyer offices (Article 11 of the Tax Code of the Russian Federation), the practice of executing by the bank the order of the tax authority to debit funds from the account after the termination of the bank account agreement cannot be considered appropriate.

In connection with the termination of the bank account agreement, the client is obliged to hand over unused cash checkbooks with the remaining unused cash checks and stubs to the bank.

In case of termination of the bank account agreement in the presence of restrictions stipulated by the legislation of the Russian Federation on the disposal of funds in the bank account and the availability of funds in the account, the corresponding account is excluded from the Book of Registration of Open Accounts after the cancellation of these restrictions no later than the business day following the day the funds are debited from the account .

The presence of unexecuted settlement documents does not prevent the termination of the bank account agreement and the exclusion of the bank account from the Book of registration of open accounts.

When an organization is registered with the tax authority and the authorities of state off-budget funds, it is issued a certificate and relevant certificates of registration necessary to open settlement and other bank accounts. Taxpayers are required to notify the tax authority where they are registered within 5 days after the date of opening or closing a bank account, otherwise a fine is imposed on them.

In accordance with the law, settlements between legal entities, as well as between individual entrepreneurs, are made in a non-cash form. Settlements between these persons are also made in cash, but in a limited amount. Non-cash payments are carried out through banks, other credit organizations in which entrepreneurs open appropriate accounts.

Organizations under the current legislation of the Russian Federation have the right to open one or more accounts both in one bank and in several banks. The organization can open the following accounts in commercial banks:

1) settlement accounts, which are intended for making current payments by order of the organization and crediting cash receipts to its address. Settlement accounts are used by organizations for crediting proceeds from the sale of products (works, services), accounting for their income from non-operating transactions, amounts of loans received and other receipts, making settlements with suppliers, the budget, with workers and employees for wages and other payments included in consumption fund, with banks for loans received and interest on them, as well as for payments by decisions of courts and other bodies that have the right to make decisions on the collection of funds from the accounts of legal entities in an indisputable manner (tax, customs authorities).

The number of settlement accounts opened by an organization by commercial banks is not limited by law. However, if an organization is a debtor in payments to the budget, then it must choose, at its discretion, one account (the so-called debtor account), which should accumulate all amounts received by this organization from other banks.

To open a current account, permission from the tax authority is required, which is issued at the request of the organization when registering for tax purposes, as well as the authorities of the Pension Fund of the Russian Federation;

2) current accounts open to non-profit institutions and commercial organizations that are not legal entities, such as affiliates. The list of operations on the current account is limited, and funds can be disposed of only in strict accordance with the approved budget. As a rule, cash is issued from the current account for the payment of wages and other types of remuneration, for travel expenses, as well as for purposes related to the economic activities of the branch. The mode of the current account should be determined based on the powers of the branch, defined in the regulation on it, and obligations to the budgets and state non-budgetary funds in accordance with the current legislation. Current accounts are also opened for public organizations, charitable foundations and other organizations that are not directly involved in entrepreneurial activities;

3) special accounts used to store funds for a strictly designated purpose;

4) currency accounts intended for settlements in foreign currency. These accounts are opened in commercial banks licensed by the Central Bank of the Russian Federation to conduct foreign exchange transactions. Accounts can be opened in any of the freely convertible currencies, with a separate account for each type of currency.

To open a foreign currency account, the same documents are provided to the bank as for opening a current account; but if a foreign currency account is opened in the same bank in which the organization has a current account, one application for opening a foreign currency account is sufficient;

5) budget account usually have organizations that receive funds from the budget, and provided that these funds have a strictly designated purpose;

6) deposit account is opened for organizations that make a deposit to the bank at the expense of temporarily free cash for a certain period at a certain percentage. Formation of funds on the depositary accounts of legal entities is carried out, as a rule, by transferring the corresponding amounts from their settlement (current) accounts;

7) temporary current account organizations for carrying out operations for crediting the initial contributions of the founders of the organization to the authorized (share) capital and persons participating in the subscription for shares.

Entrepreneurial organizations have the right to open accounts in any bank at the place of their registration or in a bank outside the place of their registration with the consent of the latter. The set of accounts is determined by the organization itself, depending on the tasks it solves.

The procedure for opening accounts does not have a fundamental difference and comes down to submitting the following documents to the bank chosen by the organization:

· application for opening an account, signed by the head and chief accountant of the organization. In the absence of a position of chief accountant in the state, the application can only be signed by the head of the organization;

notarized copies of constituent documents;

certificates of state registration of the organization;

a document confirming the registration of the organization with the tax authority;

a document confirming registration with the Pension Fund of the Russian Federation;

certificates of registration with state statistics bodies;

· a notarized card with samples of signatures of the heads of the organization and an imprint of the seal, approved by a notary or in the prescribed manner;

· certificate-permission to open an account, issued by the tax authority and the authority of the Pension Fund of the Russian Federation.

The signature sample card is provided to the bank in two copies. The right of the first signature belongs to the head of the organization that opens the account, as well as to officials authorized by the head. The right of the second signature - to the chief accountant and authorized persons. The right of the first signature cannot be granted to the chief accountant of the organization or other persons having the right of the second signature.

In case of replacement or addition of at least one signature on the account, a new card with sample signatures shall be submitted to the bank. If the signatures of the head and chief accountant of the organization remain the same in the new card, then additional notarization is not required. In this case, the permissive signature of the chief accountant of the bank or his deputy is sufficient after checking the signatures of the head and chief accountant who signed the card with samples of their signatures on the replacement card.

When organizing the work on opening and closing a bank account, a deposit account, a credit institution by an administrative act appoints from among the employees of the bank officials responsible for working with clients on opening and closing accounts for clients and establishes for them the appropriate rights and obligations with which they must be familiarized with signature.

The bank accepts an internal document containing banking rules, according to which it is established:

• distribution between the structural divisions of the bank of competencies in the field of opening and closing bank accounts;
• the procedure for maintaining and storing the book of registration of open customer accounts;
• procedures for establishing the presence at the location of a legal entity, its permanent management body, another body or person that has the right to act on behalf of a legal entity without a power of attorney;
• the procedure for opening and closing bank accounts;
• the procedure for the preparation by a credit institution of documents used when opening and closing bank accounts;
• the procedure for the preparation and certification by the credit institution of copies of documents submitted by the client;
• document flow rules from the moment of receipt of documents from the client (his representative) until the moment the client is informed of the bank account number;
• the procedure for organizing work on the preparation and sending of notifications to the tax authority on the opening (closing) of bank accounts, given that the bank must promptly notify the tax authorities of the opening of a settlement (current) account for the taxpayer. In accordance with Art. 86 of the Tax Code of the Russian Federation provides for a five-day period for notifying the tax authorities. For non-compliance with this rule, banks are liable in accordance with Art. 132 of the Tax Code of the Russian Federation;
• procedure for changing bank account numbers;
• procedures for accepting documents for opening bank accounts;
• procedure for issuing a card;
• the procedure for notifying customers about the details of their bank accounts;
• the procedure for recording and storing documents (including in electronic form) received when opening, maintaining and closing bank accounts;
• the procedure for the formation of a legal case;
• procedure for access to legal cases of clients;
• the procedure for transferring legal cases to a division of a credit institution, in which it is necessary to provide that if a branch or division of an enterprise opens a settlement subaccount at its location, then the cards are certified by the parent company. In this case, the cards are accompanied by an order to create a unit and a statement indicating the operations that are allowed to be performed on this sub-account;
• the frequency of updating customer information;
• other provisions governing the opening and closing of bank accounts.

The procedure for opening a current account in a bank for a legal entity - a resident, the following documents are submitted to the bank:

a) certificate of state registration of a legal entity;

b) constituent documents of a legal entity. These documents are legal entities:

• operating on the basis of a model charter approved by the Government of the Russian Federation;
• operating on the basis of model regulations on organizations and institutions of the corresponding types and types, approved by the Government of the Russian Federation, and charters developed on their basis; operating on the basis of a model provision and a charter.

c) licenses (permits) issued to a legal entity in accordance with the procedure 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 conclude a bank account agreement of the appropriate type;

d) a card with samples of signatures and seal imprints;

e) documents confirming the authority of the persons indicated in the card to dispose of the funds in the bank account; and in the case when the agreement provides for the certification of the rights to dispose of the funds on the account using an analogue of a handwritten signature, documents confirming the authority of persons entitled to use an analogue of a handwritten signature;

f) documents confirming the powers of the sole executive body of the legal entity;

g) certificate of registration with the tax authority.

The card is filled in using a typewriter or electronic computer in black font or with a pen with black, blue or purple paste (ink). The use of a facsimile signature to fill in the fields of the card is not allowed.

Copies of the card must be certified by the signature of the chief accountant of the bank (his deputy) or a bank employee authorized by the bank's administrative act to draw up the card. In the case of servicing several customer accounts by one operational employee of the bank and subject to the coincidence of the list of persons entitled to sign, the bank has the right not to require the issuance of a card for each account.

The authenticity of handwritten signatures of persons entitled to the first or second signature may be certified by a notary. The card can be issued without notarization of the authenticity of signatures in the presence of an authorized person in the following order:

• the authorized person establishes the identity of the persons indicated in the card on the basis of the submitted identity documents. The authorized person establishes the powers of the persons indicated in the card on the basis of studying the constituent documents of the client, as well as documents on vesting the person with the appropriate powers;
• the persons indicated in the card, in the presence of an authorized person, put their own signatures in the corresponding field of the card. Blank lines are filled with dashes. To confirm the signatures of the said persons in the presence of the authorized person, the authorized person fills in the field "Place for the certification inscription on the certification of the authenticity of signatures" in the bank's premises.

The card is valid until the termination of the bank account agreement, closing of the account or until it is replaced by a new card. For each bank account of the client, the bank forms a legal case.

The following documents are included in the legal case:

• documents submitted by the client (his representative) when opening a bank account, as well as documents submitted in case of changes in the specified information;
• contract (contracts) of a bank account, deposit (deposit) accounts, amendments and additions to the said contracts, other contracts defining the relationship between the bank and the client on opening, maintaining and closing a bank account;
• documents relating to the bank sending messages to the tax authority on the opening (closing) of a bank account;
• expired cards;
• correspondence between the bank and the client on opening, maintaining and closing a bank account;
• other documents relating to the relationship between the client and the bank on opening, maintaining and closing a bank account.

In the bank, in order to reduce operational risks, conclusions of the security service and the legal service of the bank are given for each legal case. Only after that, a bank account agreement is concluded with the client, and the head of the bank gives an order to the accounting department to open an account.

Each account opened by the bank is registered in the registration book. It is conducted in the context of organizational and legal characteristics and forms of ownership and in accordance with the nomenclature of balance sheet accounts.

Upon completion of the opening of a bank account, the bank account is open with an entry on the opening of a bank account in the book of registration of open accounts.

An entry on the opening of a bank account must be entered in the book of registration of open accounts no later than the business day following the day the relevant agreement is concluded.

The basis for closing a bank account is the termination of the bank account agreement in the manner prescribed by the legislation of the Russian Federation.

In accordance with paragraph 1.1 of Art. 859 of the Civil Code of the Russian Federation, unless otherwise provided by the agreement, in the absence of funds on the client’s account and operations on this account for two years, the bank has the right to refuse to execute the bank account agreement by notifying the client in writing. The agreement is considered terminated after two months from the date of sending such a warning by the bank, if no funds have been received on the client's account within this period.

Closing of a bank account is carried out by making an entry on the closure of the corresponding bank account in the book of registration of open accounts.

An entry on the closure of a bank account must be made in the book of registration of open accounts no later than the business day following the day of termination of the relevant agreement, unless otherwise provided by the legislation of the Russian Federation. If the account number is changed by the client, appropriate changes are made to the account registration book, and a notice of the change in the account number is sent to the tax authority at the client's location.

The procedure for maintaining accounts of resident clients in the currency of the Russian Federation is determined as follows:

• payments from customer accounts must be made by banks at the order of their owners in the established order of payments and within the limits of the account balance;
• without the order of the client, the debiting of funds on the account is allowed by a court decision, as well as in cases established by law or provided for between the bank and the client in the agreement;
• the bank does not have the right to determine and control the directions of use of the client's funds and establish restrictions on the right to dispose of the funds that are not provided for by law or the contract.

When debiting funds from a client's account, it is necessary to observe the order of payments (Civil Code of the Russian Federation, Chapter 45, Article 855), namely:

• if there are funds on the account, the amount of which is sufficient to satisfy all the requirements presented to the account, these funds are debited from the account in the order in which the client's orders and other documents for debiting are received (calendar priority), unless otherwise provided by law;
• if the funds on the account are not enough to satisfy all the claims made against it, the funds are debited in the following order:
• first of all, write-offs are carried out according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as claims for the recovery of alimony;
• in the second place, write-offs are made under executive documents providing for the transfer or issuance of funds for settlements on the payment of severance benefits and wages with persons working under an employment contract, including under a contract, for the payment of remuneration under an author's agreement;
• in the third place, write-offs are made according to payment documents providing for the transfer or issuance of funds for settlements on wages with persons working under an employment contract (contract), as well as for contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory medical insurance;
• in the fourth queue, write-offs are made according to payment documents providing for payments to the budget and extra-budgetary funds, deductions to which are not provided for in the third queue;
• in the fifth place, write-offs are made under executive documents providing for the satisfaction of other monetary claims;
• in the sixth place, write-offs are made for other payment documents in the order of calendar priority.

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.

Write-off of funds from the account for claims relating to one queue is made in the order of calendar receipt of documents.

The procedure for making payments in the absence (shortage) of funds on the client's current account is as follows. If the bank account agreement (supplementary agreement to it) does not provide for an “overdraft” on the account, then payments are made within the balance of funds in order of priority. In accordance with this, in the absence of funds on the client's account, payment documents received on the current account are credited to file cabinet No. 2 on the active off-balance account 90902 "Settlement documents not paid on time" by posting:

• Dt 90902 "Settlement documents not paid on time"
• Kt 99999 "Correspondence account with active off-balance sheet accounts in case of double entry".

Payment for documents from file cabinet No. 2 upon receipt of funds to the client's account is carried out in compliance with the order of payments and the calendar order. In this case, the paid amounts are debited from the off-balance account 90902 “Settlement documents not paid on time” by posting: Dt 99999 “Account for correspondence with active off-balance accounts with double entry” Kt 90902 “Settlement documents not paid on time”.

In the case of partial payment of documents in file cabinet No. 2, with a shortage of funds received for their full payment, memorial payment orders are drawn up on the day the partial payment is made. When executing payment orders of clients, it is necessary to observe the timeliness of debiting funds from the client's account.

Cash settlement documents accepted during business hours must be executed on the next business day, and if possible, on the same day, unless otherwise provided by the bank account agreement or the payment document (for example, the date of payment transfer is set according to the payment document).

For untimely (later the next working day) or incorrect debiting of funds from the account, the client has the right to demand from the bank payment of interest on the amount of these funds at the refinancing rate of the Bank of Russia. Similar penalties are provided for cases of untimely or incorrect crediting by the bank of the amounts due to the owner of the account statement from all personal accounts of clients, which must be provided to clients on paper in the manner and within the time specified in the signature and stamp cards.

A change in the procedure for issuing statements may be allowed only at the request of account holders. As of January 1 of each year, confirmation of the balances of all personal accounts of all clients must be carried out. Confirmation of balances on settlement (current) accounts must be submitted by clients to the bank in writing signed by the head and chief accountant (the first and second persons indicated in the signature and stamp cards).