Closing bank accounts, grounds and procedure. Closing the month: postings and examples When an account is considered closed

Opens accounts due to the convenience of cashless payments. But if for some reason the account has ceased to be used, it is not worth postponing its official closure, since the monthly fee for settlement and cash services will be charged regardless of the presence or absence of operations.

Legislation

In fact, the current account is an account used by the bank to register the movement of the client's funds and their balance. That is, the invoice itself, in fact, is only a technical annex to the cash settlement agreement, and, upon separate consideration, does not have any legal significance. As a result, it is the termination of the cash settlement agreement that will be the legal basis for closing the current account. This fact is confirmed by the instruction of the Bank of Russia No. 153I dated May 30, 2014, as well as Art. 859 of the Civil Code of the Russian Federation.

The Civil Code also regulates the rights of the parties in relation to closing a bank account. Moreover, priority is given to the interests of the client, who has the right to terminate cooperation at any time. The bank can take the initiative to terminate the contract only if certain conditions are met:

• no transactions have been made on the account for more than 2 years;
• there are fewer funds left on the account than required by the terms of the agreement or banking rules.

Wherein:

• Subject to the first condition, the right to terminate the agreement unilaterally. But the client must be notified about this 2 months before the closing of the account.
• The second condition is applied to terminate the cash settlement agreement in a judicial proceeding. In this case, the client must be given 30 days to replenish the balance of the account. If he manages to do this within the allotted time, the contract continues.

How to close a bank account, the video below will tell:

Reasons for closing a current account by the owner

The account holder may initiate its closure for any reason, and he is not required to explain it in the application. Nevertheless, there is such a column, since it is important for the bank's management to know the motives for terminating cooperation. It is not worth it to fundamentally refuse to indicate the reason and go into conflict; it can be indicated briefly without going into details.

In any case, the credit institution cannot refuse to close your account. Art. 450 of the Civil Code of the Russian Federation regulates the possibility of terminating the contract unilaterally, if the initiating party has such a right by virtue of law. In this case, the right is secured by Article 859 of the Civil Code of the Russian Federation.

There may be several reasons for refusing further service at the bank:

1. or its reorganization.
2. The emergence of more favorable cash settlement rates in another bank.
3. Low quality of service.
4. The remote location of the client from the bank branch, and at the same time the limited functioning of Internet banking.
5. Servicing most of the counterparties in another bank, which contributes to the rise in the cost of operations.
6. Termination of activities by a court decision in connection with the identification of illegal actions.

If the account is closed due to bankruptcy, this procedure can be carried out both during and after its completion. The second option may be more attractive, since many banks close accounts for bankrupt clients without charging additional fees.

Closing procedure

In any bank, closing an account occurs according to the standard scheme. And this process always begins with the submission of an application by the client, which is the basis for terminating the cash settlement agreement.

Application Requirements

There is no statutory application form for closing an account. Each financial institution develops its own form. There are three ways to get your bank's application form:

• in person at a bank branch;
• on the official Internet resource of the credit institution;
• in the Internet banking system.

Only a person who has the authority to manage the account can act as an applicant. Or a representative of the client who has a notarized power of attorney.

It is better to use the application form established by your bank, although it does not have the right to refuse to accept an application in any form. However, this application must contain the required elements:

• reference to the number of the cash settlement agreement and the date of its conclusion;
• details of the account being closed and the account for transferring the balance of funds, or an indication of the desire to receive them at the cash desk;
• seal and signatures of the persons appearing in the cards with sample signatures.

The indication of the reason for closing the account is at the discretion of the client. You should protect yourself and write a statement in 2 copies. The second, with the bank's note of acceptance, may be useful for litigation if the bank does not close the account on time and will continue to charge a service fee.

You can download the application form from Sberbank.

Sample application for closing the RS

Required documents

It is necessary to return to the bank the instruments for which they were issued for temporary use. These can be unused checkbook forms or a Cash card for withdrawing money from an account through an ATM.

Order

• After submitting the application, you need to ask the bank for the balance of the account. You have 1 week to withdraw funds from the closed account. During this period, the client must decide on the method of withdrawing money from the account - through the cashier or transfer to another account. If there is no action on the part of the account holder within a week, the money is transferred to the credit institution.
• When closing the account of a client undergoing bankruptcy proceedings, the balance of funds is written off at the request of the bankruptcy trustee. In the application, he indicates the details of the receiving party, and attaches to him identification documents and a copy of the act on his approval for the position of the bankruptcy trustee in this case.
• An account closure record is entered in the Open Accounts Registration Book on the next day after the balance is debited. After that, the client is issued a certificate of closing his account.

Notification of government agencies

The tax service and social non-budgetary funds should learn about the closure of the account in a timely manner. Previously, the obligation to notify the state. authorities imposed on the owner of the account, and for its non-fulfillment, he was threatened with penalties. But since 2014, credit organizations have begun to independently deal with closing accounts.

An individual entrepreneur or organization can only inform their counterparties about the closure of the previous account and about the details of the new one. If you did not manage to do it on time, and your partners transferred funds to a closed account, the bank will return them to the sender within 5 days.

The message to the FSS about opening or closing an account is described in detail in this video:

Terms and commission

The term for closing a current account depends entirely on the availability of cash balances on it.

• If it is not available, the closure is carried out within 1 day.
• If the money remains in the account, the time spent on terminating the cash settlement agreement will depend on the promptness of the client regarding the request for the remaining funds.

The situation becomes more complicated if the client has or suppliers. In this case, the balance should go to pay off debts. And only after that the account can be closed.

It is important to take into account that closing a bank account is not free of charge, but with the collection of a commission prescribed in the RKO tariff. If there are no funds on the account at all, the bank may refuse to close it until the amount necessary to pay the commission is paid.

Closing a current account is a fairly simple operation, especially if the owner has no outstanding obligations. Problems can arise only if the client does not want to deal with this issue in a timely manner. With this approach, you can lose funds on the balance that have not been withdrawn within the prescribed period, or accumulate debt for servicing an account that has not actually been used for a long time.

What are the dangers of open accounts, this video will tell:

8.1. The basis for closing a bank account is the termination of the bank account agreement, including in the case established by paragraph three of clause 5.2 of Article 7 of Federal Law N 115-FZ.

8.2. After the termination of the bank account agreement, credit and debit operations on the client's account are not carried out, with the exception of the operations provided for in paragraph 8.3 of this Instruction. The funds received by the client after the termination of the bank account agreement are returned to the sender.

8.3. After the termination of the bank account agreement, before the expiration of seven days after receiving the relevant written application from the client, the bank issues the balance of funds from the bank account to the client in cash or transfers funds by payment order.

If the client fails to appear to receive the balance of funds in the bank account within sixty days from the date of sending, in accordance with paragraph one of clause 3 of Article 859 of the Civil Code of the Russian Federation, by the bank to the client a notice of termination of the bank account agreement or the bank fails to receive, within the specified period, the client's instructions about transferring the amount of the balance of funds to another account, the bank is obliged, in accordance with paragraph one of clause 6 of Article 859 of the Civil Code of the Russian Federation, to credit funds to a special account with the Bank of Russia opened in accordance with Directive of the Bank of Russia dated July 15, 2013 N 3026-U " On a special account with the Bank of Russia", registered by the Ministry of Justice of the Russian Federation on August 16, 2013 N 29423 ("Bulletin of the Bank of Russia" dated August 28, 2013 N 47).

8.4. 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 the manner prescribed by the legislation of the Russian Federation.

8.5. In the absence of funds in the bank account, an entry on the closure of the corresponding personal account is made in the Book of Registration of Open Accounts no later than the business day following the day of termination of the bank account agreement, unless otherwise provided by the legislation of the Russian Federation.

The presence of restrictions on the disposal of funds in a bank account provided for by the legislation of the Russian Federation in the absence of funds in the bank account does not prevent the entry of an entry on the closure of the corresponding personal account in 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, an entry on the closure of the corresponding personal account is made in the Book of Registration of Open Accounts no later than the business day following the day the funds are debited from the bank account.

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 in the presence of funds in the account, an entry on the closure of the corresponding personal account in the Book of Registration of Open Accounts is made after the cancellation of these restrictions no later than the business day following day of debiting funds from the bank account.

The presence of unfulfilled orders for the transfer of funds does not prevent the termination of the bank account agreement and the entry of an entry on the closure of the corresponding personal account in the Book of Registration of Open Accounts.

8.6. In order to close the debtor's bank account in the course of bankruptcy proceedings, in the course of the sale of the property of a citizen, including an individual entrepreneur, declared insolvent (bankrupt), the bankruptcy trustee (financial manager) submits an identity document, a copy of the judicial act approving the bankruptcy trustee in the case of insolvency (bankruptcy) (on the approval of a financial manager to participate in the procedure for selling the property of a citizen), a written application for closing a bank account indicating the details of the bank account to which the balance of funds in the account is to be transferred, details of the recipient's bank. If the order to transfer the balance of funds on the bank account is drawn up and signed by the bank, the card is not submitted to the bank.

(see text in previous edition)

8.7. When terminating the nominal account agreement, the bank transfers the balance of funds by payment order to another nominal account of the client - account holder or issues it to the beneficiary in cash, or (unless otherwise provided by law or the nominal account agreement or follows from the essence of the relationship) transfers the payment order by indicating the beneficiary to another account.

Unless otherwise provided by the agreement between the client-depositor and the beneficiary, when terminating the escrow account agreement, the bank issues the balance of funds on the account to the client-depositor in cash or transfers funds to the client-depositor by a payment order or, if there are grounds for transferring funds to the beneficiary, it issues to the beneficiary in cash or transfers funds to the beneficiary by payment order.

The specificity of bank account agreements is also manifested in the possibility of their termination unilaterally.

From the point of view of civil law, the termination of the bank account agreement and the closure of the account occur simultaneously, i.e. the contract is terminated - there is no bank account, and the closure of the bank account at the same time means the termination of the contract.

The following arguments can be cited in support of this position.

First, in paragraph 4 of Art. 859 of the Civil Code of the Russian Federation expressly states that the termination of the bank account agreement is the basis for closing the client's account.

Secondly, as already noted, according to paragraph 1 of Art. 845 of the Civil Code of the Russian Federation, bank accounts are understood as accounts included in the subject of a bank account agreement.

It is no coincidence that arbitration practice proceeds from the fact that if a credit institution receives an application from a client to close an account, the bank account agreement should be considered terminated, unless otherwise follows from the specified application, i.e. if the application does not indicate a later term for terminating relations with the credit institution.

Based on paragraph 3 of Art. 859 of the Civil Code of the Russian Federation upon termination of the bank account agreement, the balance of funds on the account is issued to the client or, at his direction, transferred to another account no later than seven days after receipt of the corresponding written application from the client. In such cases, the monetary obligation of the credit institution includes both the balance of funds on the account and the amounts debited by payment orders from the client's account, but not transferred from the correspondent account of the credit institution.

It is necessary to distinguish between the termination of a bank account agreement at the initiative of a credit institution and at the initiative of a client. At the same time, there are two procedures for terminating a bank account agreement at the initiative of a credit institution: judicial and extrajudicial.

In accordance with paragraph 2 of Art. 859 of the Civil Code of the Russian Federation, a bank account agreement may be terminated by a court at the initiative of a credit institution in the following cases:

When the amount of funds kept on the client's account is below the minimum amount stipulated by banking rules (there are no such rules at present) or the agreement, and if such amount is not restored within a month from the date of notification of the credit institution about it;

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 bank account 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.

At the initiative of the client of the credit institution in accordance with paragraph 1 of Art. 859 of the Civil Code of the Russian Federation, the bank account agreement is terminated at his request at any time. With this in mind, arbitration practice proceeds from the following:

1) if there is a condition in the bank account agreement that restricts the client’s right to terminate the agreement depending on the fact that the credit institution has not returned the loan received or for any other reason, arbitration courts must regard such conditions as void (Article 180 of the Civil Code of the Russian Federation);

2) when terminating the bank account agreement, the credit institution is not entitled to require the client to submit a payment order for the transfer of the balance of funds from the account.

In other words, a situation is possible here when the bank account agreement has terminated and, consequently, the bank account is closed, and the credit institution's debt to the client remains. In this case, the relationship between the credit institution and its former client becomes non-contractual and, accordingly, the debt of the credit institution to this client must be transferred to the category of debt to other creditors.

This debt can be collected by the former client from the credit institution in the general manner (in a claim or court order) within the three-year limitation period. After this period, based on the general principles of accounting, it is attributed to the credit institution's income. In addition, before the expiration of the limitation period, the obligation to the client can be fulfilled by the credit institution by depositing the debt with a notary (Article 327 of the Civil Code of the Russian Federation).

The same procedure applies when terminating a bank account agreement at the initiative of a credit institution if there is a balance on the account, if the agreement provides for the possibility of its termination only if there are no transactions on the account;

3) the presence of unfulfilled settlement documents presented to the client's account is not an obstacle to terminating the relevant agreement. Executive documents not executed in connection with the closure of the account are returned by the credit institution to the persons from whom they were received (collector, bailiff), with a note on the reasons for the impossibility of execution in order for them to resolve the issue of the procedure for further recovery.

The question of whether it is possible to terminate a bank account agreement in the presence of a suspension of operations on the account is not reflected in the acts of judicial practice.

There are two points to be taken into account on this issue. Firstly, the suspension of account operations is a measure that restricts the rights of a client of a credit institution to dispose of the funds in his account, and not to terminate the bank account agreement. The right to terminate a bank account agreement is an independent subjective right of a client of a credit institution, the procedure for exercising which is determined by civil law.

The restriction of one subjective right (to dispose of the funds in his account) cannot automatically apply to another subjective right (to terminate the bank account agreement).

Secondly, based on the fact that the termination of the bank account agreement and the closure of the account from the point of view of civil law occur simultaneously, and the relationship between the credit institution and its client becomes non-contractual after the termination of the bank account agreement, such a measure as the suspension of operations on the account cannot apply to the payment by the credit institution to the client of the balance of the account, since this is no longer a debit transaction on the client's account.

Otherwise, it turns out that after the termination of the bank account agreement, the bank account itself may still exist for seven days, set for the credit institution to fulfill its obligation to transfer (disburse) the balance of funds on the account, and in case of failure or impossibility of the credit institution to fulfill this obligation - still three years. At the same time, this also means the possibility of carrying out operations on crediting funds on this account.

Thus, it should be concluded that the presence in a credit institution of a decision of a tax or other authorized body to suspend operations on a bank account is not in itself a direct restriction on terminating a bank account agreement and transferring the balance of funds in the account to another credit institution.

At the same time, the application of such a measure as the suspension of operations on an account with a credit institution was established in order to protect public interests. Termination of the bank account agreement and transfer of the balance of funds in the account to another credit institution makes the achievement of this goal impossible. Therefore, from a legal point of view, a more correct position is based on the separation of civil law and public law consequences of terminating a bank account agreement, i.e. if there is a decision of the tax authority to suspend operations on the account, it is possible to terminate the bank account agreement, but it is impossible to exclude the account from accounting.

Accordingly, in this case, the transfer of the balance of funds to another bank account of the client cannot be made, since the previously existing bank account is converted into an account intended for a strictly defined operation (transfer of funds to another bank account upon cancellation of the decision to suspend operations). Moreover, since in this case there is no longer a bank account agreement, the implementation of other operations is completely excluded.

In addition, it must be borne in mind that since the closing of a taxpayer's account by a credit institution in the manner prescribed by Art. 859 of the Civil Code of the Russian Federation, is not a basis for canceling the decision of the tax authority to suspend operations on the accounts of the taxpayer, then opening new accounts for the taxpayer is a violation of Art. 76 of the Tax Code of the Russian Federation and entails the application of liability under paragraph 1 of Art. 132 and Art. 134 of the Tax Code of the Russian Federation.

At the initiative of the client, the bank account agreement can be terminated at any time without giving reasons. At the initiative of the bank, this agreement may be terminated by a court in two cases strictly defined by law: a) when the amount of funds on the client's account is below the minimum stipulated by banking rules or the agreement, if such an amount is not restored within a month from the date of the bank's warning about it; b) in the absence of transactions on the account during the year, unless otherwise provided by the agreement (Article 859 of the Civil Code of the Russian Federation). The balance of funds is issued to the client or, at his direction, transferred to another account no later than seven days after receiving the relevant application from the client. The bank account agreement is terminated in the event of the liquidation of the legal entity or the death of the citizen-client. The consequence of terminating or terminating the agreement is the closure of the client's account.

The bank account is closed on the basis of the termination of the bank account agreement.

Termination of the contract is possible:

a) at the request of the client - at any time (clause 1 of article 859 of the Civil Code). The law does not provide for the possibility of restricting the client's right to terminate the contract. Therefore, if there is a condition in the bank account agreement that restricts the client’s right to terminate the agreement depending on the fact of non-repayment of the received loan to the bank or for any other reasons, arbitration courts regard such conditions as void (Article 180 of the Civil Code);

b) at the request of the bank, the bank account agreement is terminated by the court in the following cases:

When the amount of funds kept on the client's account turns out to be lower than the minimum amount stipulated by banking rules or the agreement, if such amount is not restored within a month from the date of the bank's warning about it;

In the absence of transactions on this account during the year, unless otherwise provided by the agreement.

In the event of termination of the bank account agreement, the client in accordance with paragraph 3 of Art. 859 of the Civil Code has the right to require the bank to transfer the balance of funds or issue it. In such cases, the monetary obligation includes both the balance of funds on the account and the amounts debited by payment orders from the client's account, but not transferred from the correspondent account of the bank.

When closing a bank account, the balance of funds on the account is returned to the client or, at his direction, transferred to another account no later than seven days after receiving the corresponding written application from the client; unpaid settlement documents located in file cabinet No. 2 (payment documents not paid on time) are returned to recoverers; the client is paid interest accrued on the day the account is closed. In this case, the bank is not entitled to require the client to submit a payment order for the transfer of the balance of funds.

By virtue of paragraph 16 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of April 19, 1999 No. 5, the presence of unfulfilled payment documents presented to the client's account does not prevent the termination of the bank account agreement. Executive documents not executed due to account closure are returned by the bank to the persons from whom they were received (collector, bailiff), with a note on the reasons for the impossibility of execution

In modern Russian legislation, the concepts of "contribution" and "deposit" may have different meanings depending on the purpose of legal regulation. A bank deposit means a sum of money in the currency of the Russian Federation or in a foreign currency deposited with a credit institution on the basis of an agreement of the same name in the name of a certain person (depositor), which the credit institution is obliged to return to this person with interest accrued on it. This definition is derived from the provisions of paragraph 1 of Art. 834 of the Civil Code of the Russian Federation and part 1 of Art. 36 of the Law on banks and banking activities. It is to such contributions that the action of Ch. 44 "Bank deposit" of the Civil Code of the Russian Federation and Art. 36-39 of the Banking and Banking Law. At the same time, the contradictions between the provisions contained in these articles are resolved in favor of the provisions of the Civil Code of the Russian Federation as a federal law adopted by the State Duma later. In these cases, the concept of "deposit" is considered as identical to the concept of "bank deposit".

For specific purposes of legal regulation, the concept of "bank deposit" may be equated with funds in certain bank accounts. So, for the purpose of insuring deposits of individuals in banks of the Russian Federation, deposits are understood as funds in the currency of the Russian Federation or foreign currency placed by individuals or in their favor in a bank in the territory of the Russian Federation on the basis of a bank deposit agreement or a bank account agreement, including capitalized (added) interest on the amount of the deposit (clause 2, article 2 of the Law on insurance of deposits of individuals in banks of the Russian Federation).

It is also necessary to distinguish between cash deposits and deposits in precious metals.

In the regulations of the Bank of Russia, the concept of "deposit" has a broader meaning. In particular, they denote operations not only with cash, but also with precious metals, which are regulated by special regulations and for which banks need a separate license. In addition, in some cases, the concept of "deposit" may have an independent meaning as a kind of account. In particular, this applies to deposits of notaries and courts (Article 327 of the Civil Code of the Russian Federation), as well as deposit accounts of bailiff units, which are accounts for accounting for funds received at the temporary disposal of the bailiff unit (parts 1 and 7 of article 70, part 1 and 3 of Article 71, Part 2 of Article 72, Parts 2 and 6 of Article 76, Part 1 of Article 110 of the Federal Law “On Enforcement Proceedings”). Such accounts should be subject to special legal regimes. The order of their opening is determined by the Bank of Russia.

Bank deposit agreements

The basis for making deposits in the form of cash in credit organizations is a bank deposit (deposit) agreement.

A bank deposit (deposit) agreement is an agreement on the transfer of property. Its subject is the amount of money deposited in the bank in the form of a deposit. As mentioned above, its irreplaceable essential condition, the absence of which entails the non-conclusion of the contract, is only the amount of the deposit. The bank deposit agreement must be concluded in writing. Otherwise, it is considered null and void. However, the written form of the bank deposit agreement is considered to be complied with if the deposit is certified by a savings book or such a type of security as a savings or deposit certificate (Article 836 of the Civil Code of the Russian Federation). Such a wording allows us to talk about the possibility of issuing a savings book without drawing up an agreement.

Savings books, as well as certificates, can be both registered and bearer (Articles 843, 844 of the Civil Code of the Russian Federation). A bearer savings book, like certificates, is recognized as a security.

If the savings book or certificate is registered, then the persons named in them can dispose of the deposit. If a savings book or a bearer certificate, then any bearer can dispose of the deposit (Article 143 of the Civil Code of the Russian Federation).

In the savings book, the name and location of the bank must be indicated and certified by the bank, and if the deposit is made to a branch, then its corresponding branch, the account number for the deposit, as well as all amounts of funds credited to the account, all amounts of funds written off from the account, and the balance of funds on the account at the time of presentation of the savings book to the bank.

Unless a different state of the deposit is proved, the data on the deposit indicated in the savings book are the basis for settlements on the deposit between the bank and the depositor.

When registering a deposit to a bank with a savings book, the issuance of a deposit, the payment of interest on it and the execution of the depositor's orders to transfer funds from the deposit account to other persons are carried out by the bank only upon its presentation.

Certificates can only be issued in the currency of the Russian Federation and must be urgent.

According to the established banking practice, savings certificates are issued to individuals, and deposit certificates to legal entities. However, this division is conditional and does not mean that certificates of deposit cannot be transferred to individuals, and savings certificates - to legal entities.

The certificate form must contain the following mandatory details:

Name "savings (or deposit) certificate";

Number and series of the certificate;

Date of making the contribution or deposit;

The amount of the deposit or deposit issued by the certificate (in words and numbers);

An unconditional obligation of a credit institution to return the amount deposited or deposited and pay the interest due;

Date of claiming the amount under the certificate;

Interest rate for the use of a deposit or contribution;

Amount of interest due (in words and figures);

Interest rate upon early presentation of the certificate for payment;

Name, location and correspondent account of the credit institution opened with the Bank of Russia;

For a nominal certificate: the name and location of the depositor of the legal entity, full name and passport data of the depositor of an individual;

Signatures of two persons authorized by the credit institution to sign such obligations, affixed with the seal of the credit institution.

The absence of any of the mandatory details in the text of the certificate form makes this certificate invalid.

Under a bank deposit (deposit) agreement, one party (bank), which has accepted the amount of money (deposit) received from the other party (depositor) or received for it, undertakes to return the deposit amount and pay interest on it on the terms and in the manner prescribed by the agreement.

Deposit - funds in the currency of the Russian Federation or foreign currency placed by individuals and legal entities for the purpose of storing and receiving income paid in cash in the form of interest.

The subject of the agreement is a contribution (cash), which can be:

- in rubles;

- in foreign currency.

The contribution can be made in cash and non-cash form.

The bank deposit agreement is real, unilaterally binding, reimbursable.

A bank deposit agreement must be concluded in writing, which is considered complied with if the deposit is certified by a savings book, savings or deposit certificate or other document issued by the bank to the depositor that meets the requirements stipulated for such documents by law, banking rules established in accordance with it and applicable in banking practice, business customs.

Failure to comply with the written form of the bank deposit agreement shall entail the invalidity of this agreement. Such an agreement is void.

The parties to the agreement are:

1) a bank as a credit institution holding a license for the right to raise funds in deposits. If a deposit is accepted from a citizen by a person who does not have the right to do so, or in violation of the procedure established by law or banking rules adopted in accordance with it, the depositor may demand the immediate return of the deposit amount, as well as the payment of interest on it and compensation in excess of the amount of interest of all losses caused to the investor. If the depositor is a legal entity, then the deposit agreement is recognized as invalid;

2) a contributor, which can be both an individual and a legal entity. In the first case, the deposit agreement is public, and therefore the bank does not have the right to refuse to accept a deposit if:

- according to the constituent documents and license, the bank has the right to carry out savings operations;

– accepting a deposit will not lead to violation of the law and mandatory economic standards established by the CBR;

- the bank has not suspended further acceptance of deposits from the public for economic or other reasons;

- the bank has the necessary production and technical capabilities to accept a deposit;

– there are no other reasons depriving the bank of the opportunity to accept a deposit.

In the presence of these circumstances and the refusal of the bank to accept funds as a deposit, the depositor has the right to apply to the court for compulsion to conclude a bank deposit agreement on the terms offered to other depositors in this credit institution, as well as to recover losses caused by such a refusal.

Depositors are free to choose a bank to deposit their funds and may have deposits in one or more banks.

The parties to the deposit agreement are the bank and the depositor. The investor can be a legal entity or an individual. The bank must have the right to attract funds for deposits in accordance with the license it has received.

The content of the agreement is the obligation of the bank to return to the depositor the amount of the deposit (principal debt) with the payment of stipulated interest. Interest is a payment for the use of a loan issued by a depositor to a bank. Their size is usually set in the contract. However, due to the compensatory nature of deposit relations, interest is payable in any case, even if the parties to the agreement have not agreed on their size. In this case, the bank is obliged to pay them in the amount determined by the same rules as in the loan agreement (bank interest rate or the refinancing rate of the Central Bank of Russia).

Responsibility under the deposit agreement arises only for the bank in several cases:

a) for non-fulfillment or improper fulfillment of the obligation to ensure the return of the deposit;

b) for worsening the terms of support;

c) for accepting a deposit from citizens by an unauthorized person or in violation of the legislation on deposits;

d) for non-return of the deposit, its illegal deduction or non-payment of interest.

In the first and second cases, the responsibility is to pay the depositor a penalty in the form of a bank interest (refinancing rate) calculated on the day the debt is repaid, as well as to compensate for losses. In the third case, liability is stricter: it is the bank interest rate on the day the debt is repaid, and in addition to it, cumulatively recoverable losses (in excess of the amount of interest). In the fourth case, liability occurs according to the rules of Art. 395 of the Civil Code on the same principles as in the first two situations.

In all these situations, the depositor has the right to demand from his bank the immediate return of the deposit amount.

Termination of a bank deposit agreement always occurs due to the unilateral will of the citizen-depositor. For legal entities, this depends on the type of deposit: for demand deposits - on demand, and for deposits on special conditions - in the manner prescribed by the agreement itself.

An account whose debit equals credit is usually the result of a closing entry. Dictionary of business terms. Akademik.ru. 2001 ... Glossary of business terms

ACCOUNT CLOSED

The account of a legal or natural person, closed for him by certain measures or by a direct decision of the government, court ...

ACCOUNT CLOSED- an account whose debit equals credit, usually as a result of a closing entry ... Big Economic Dictionary

ACCOUNT, BANK BLOCKED- 1. an account of a legal or natural person, closed for him by certain measures or by a direct decision of the government, court; 2. a bank account from which money cannot be withdrawn for a number of reasons, the most likely of which is that ... ... Big accounting dictionary

balanced account- closed account; an account in which the totals of debit and credit are equalized by the corresponding balance ... Reference commercial dictionary

Confidential (closed) factoring- - a type of factoring in which the buyer is not notified that the claims against him are assigned to the factor, i.e. a factoring company or a bank. For example, a firm has delivered its products to a certain buyer on a deferred payment basis. At… … Banking Encyclopedia

hamburg bill- about the evaluation of something without discounts and concessions, with the utmost exactingness. From a collection of critical articles by V. Shklovsky called "The Hamburg Account" (1928). In the preface, Shklovsky wrote that he heard the expression on the Hamburg account from ... ... Phraseology Handbook

A closed list of transactions, the right to perform which belongs to credit institutions on an exclusive basis. In accordance with the Federal Law "On Banks and Banking Activities", banking operations include: raising funds ... ... Wikipedia

Infrastructure- (Infrastructure) Infrastructure is a complex of interconnected service structures or objects Transport, social, road, market, innovative infrastructures, their development and elements Contents >>>>>>>> … Encyclopedia of the investor

Masterforex-V- (Masterforex 5) Masterforex V is an online educational project in the field of the Forex currency market Exposure of the Masterforex V training project, the organizer and teachers of the fraudulent Masterforex 5 academy, methods of deceiving project clients ... ... Encyclopedia of the investor

The account is considered closed when the credit turnover is equal to the debit turnover of the account.

Operating distribution assets of account 25 "General production expenses", 26 "General expenses" are closed by distributing the actual expenses reflected in the debit of these accounts.

1. The actual expenses for the maintenance and management of production are reflected: Dt 25, 26 Kt 70, 69, 10, 02, 23
2. The costs of maintenance and management of production are allocated to the main production facilities: Dt 20 Kt 25, 26

Operational costing active accounts 23 "Auxiliary production", 20 "Main production" are closed, in particular, completed production by adjusting the planned assessment of credit turnover to the level of actual costs.

1. Actual production costs are taken into account: Dt 20 Kt 10, 70, 69, 23, 02, 25, 26
2. Finished products were credited in the planned (normative) assessment: Dt 43 Kt 20
3. Finished products sold in planned assessment: Dt 90 Kt 43

Reflects the revaluation of sold products. The debit and credit turnovers of account 20 "Main production" are equal, the account in particular of the main production is closed.

Operational matching active-passive accounts 90 "Sales" and 91 "Other income and expenses" are closed by transferring the balance of income and expenses to account 99 "Profit and losses".

Closed operational and financial-productive account 99 “Profit and Losses” are not reflected in the final balance sheet, with the exception of accounts 20, 23, 08, 97.

In the conditions of specific types of production, it is very important to correctly determine and economically justify the sequence of closing accounts. In order to achieve a minimum of conventions when closing accounts, it is necessary to be guided by the following rule: first of all, the accounts of industries and industries with the maximum number of consumers and receiving the minimum number of counter services are closed, and last of all, accounts with the maximum counter services and the minimum number of consumers are closed. This principle should be followed when closing analytical accounts within each synthetic account. According to this rule, accounts are closed in the following sequence:

1. The shop expenses of the repair shop are assigned as intended, the cost of services of auxiliary production is calculated and account 23 “Auxiliary production” is closed.
2. Allocate deferred expenses, general production and general business expenses and close accounts 97, 25, 26.
3. Distribute and adjust the amount of depreciation and repair costs of fixed assets accounted for on separate accounts in the crop industry (in agricultural organizations).
4. Calculate the cost of production of the main industries and write off the identified deviations.
5. Close account 29.
6. They write off the costs of completed processes and clarify the entries on the accounts of the sphere of capital investments - account 08.
7. Write off sales expenses, determine