What is cr in a Sberbank statement? Sberbank of Russia

Are you here: Gift ideas

CH Debit RUS Moscow SBOL- this is a transfer to another person to an online account, also in Sberbank.
What to do?
Block the card (hotline number: 8 800 555-55-50)

Without wasting time (just running today) write a statement of disagreement with the operation, indicating that you were not notified about the operation. Make a copy of the application. Give it to the Sberbank employee, and ask them to put a mark of acceptance on the copy.

And if you wish, you can write a statement to the police.

Sberbank may send you to the police. Then:
Block the card

From your mobile operator, take a printout of incoming/outgoing SMS and calls for the last three months (some will ask you to pay for the printout - let them call the head office and they will confirm that they are obligated to give it to you for free).

Take all this to the police, write a statement, hand it in, not forgetting about the KUSP coupon (notification coupon that your application has been accepted).

Go to Sberbank to write a statement of disagreement with the operation. Attaching a copy of the KUSP coupon.

Statement on a controversial transaction using a Sberbank card
It can be written in free form

Attached below is an option. Those. If you know the transaction number from the statement, indicate it. No - you can check the box for "Other. The cardholder must write a statement of any content and attach all the documents he has."

In any case, a Sberbank employee will help you.
Well, if the case comes to court, then such legal excerpts will help you in drawing up a statement. The only thing is that the text is still old and when you edit, check all the clauses of your Sberbank Agreement, because could change the number or wording.
In accordance with clause 4.9 of the Universal Banking Service Agreement of the Open Joint-Stock Company “Sberbank of Russia”, “Operations for the transfer (write-off) of funds from the Client’s accounts/deposits are carried out solely on the basis of the Client’s application, instruction and/or order, executed in the form established by the Bank, signed by the Client personally, or compiled using identification and authentication methods determined by RBS. The Client instructs the Bank to draw up and sign the settlement documents necessary to carry out operations to transfer funds from the account/deposit, based on the specified documents.”
According to paragraph 1 of Art. 854 of the Civil Code, funds are written off from the account by the bank based on the client’s order. The client of the corresponding order for the transfer of funds in the amount of %indicate the amount% rubles, 00 kopecks. didn't give it.
In accordance with Art. 309 of the Civil Code of the Russian Federation “Obligations must be fulfilled properly in accordance with the terms of the obligation and the requirements of the law, other legal acts, and in the absence of such conditions and requirements - in accordance with business customs or other usually imposed requirements.”
Article 845 of the Civil Code establishes guarantees of the client’s right to unhindered disposal of funds in his bank account. The client believes that it is a well-known fact that one of the most important economic goals of a bank account agreement is the unconditional safety of the funds deposited by the client with the bank.
Thus, the defendant’s debiting of funds from the Client’s account in the absence of any expression of the Client’s will for such actions by the defendant resulted in a violation of the Client’s right to dispose of his funds and caused damage to the Client’s property. Taken together, these circumstances indicate the fact of improper performance by the defendant of his obligations under the bank account agreement.
Article 393 of the Civil Code provides for the general obligation of the debtor to compensate for losses caused to the creditor, and Article 856 of the Civil Code establishes the bank’s liability for unjustified debiting of funds from the account and the obligation to pay interest for the illegal use of someone else’s money.
Therefore, based on the above, the Bank, which allowed improper performance of obligations under the bank account agreement, expressed in the unjustified debiting of funds from the Client’s account and in violation of the Client’s right to dispose of his funds, and resulting in damage to property, must be held liable in accordance with Article 393 of the Civil Code in the form of compensation for the Client's losses, as well as in accordance with Article 856.
In addition, the Client was not provided with adequate information about such properties of the banking service provided, such as its shortcomings related to the safety of using such a service. The Central Bank of the Russian Federation, in Letter No. 197-T dated December 7, 2007, draws the attention of credit institutions to the need to disseminate warning information to their clients about possible cases of unlawful obtaining of personal information of users of remote banking systems, in particular, to include in such information a description of methods of unlawful obtaining customer personal identification codes and bank card information.
By virtue of Article 1095 of the Civil Code, damage caused to a citizen’s property due to design, prescription or other defects in the service, as well as due to unreliable or insufficient information about the service, is subject to compensation by the contractor.
Article 1095 of the Civil Code provides that the obligation of the executor to compensate for damage caused to the property of a citizen as a result of deficiencies in the service, as well as due to unreliable or insufficient information about the service, occurs regardless of the guilt of the executor.
In addition, according to paragraph 3 of Art. 401 of the Civil Code, the defendant committed improper fulfillment of an obligation when carrying out business activities; therefore, as a general rule, he is liable regardless of guilt.
In paragraph 6 of Art. 13 of the Law of the Russian Federation “On the Protection of Consumer Rights” establishes that if the court satisfies the consumer’s requirements established by law, the court will collect from the manufacturer (performer, seller, authorized organization or authorized individual entrepreneur, importer) a fine in the amount of fifty percent of the amount awarded by the court in favor of the consumer.

Messages of the Payment RUS MOSKOW SBOL type are sent to the mobile phone of a Sberbank client when funds are written off or received. The SMS also contains information about the amount and date of the transaction. This payment status is also displayed when detailing card transactions.

There are two types of CH Payment messages and Debit, receipt and debit of money from a Sberbank card. In detail it looks like this:

CH Payment RUS MOSKOW SBOL - replenishment of a card account (salary transfer, transfer from an individual or another Sberbank card);
CH Debit RUS MOSKOW SBOL - debiting money from the card (making purchases, transfers to other cards, paying for services, etc.).

These messages enable Sberbank users to constantly monitor their cards and accounts, preventing fraudsters from stealing money. To further protect your funds on the card, you can use insurance from Sberbank.

Is there cause for concern when receiving CH Payment and CH Debit messages?

If you are waiting for a funds transfer, Payment RUS MOSKOW SBOL will notify you that the money has arrived on your card. In addition, the sender's full name or the last 4 digits of his card from which the transfer was made may be indicated. If the amount is small, then you can immediately use the money at your discretion, for example, pay for purchases or cash out at an ATM.

If a large amount was transferred to you through Payment RUS MOSKOW SBOL, then, as a rule, you can use the money only by going through the identification procedure through the Sberbank Contact Center. A bank employee will call you on your mobile phone and ask for your passport information. After identification, the money will become available for use.

Attention! Fraudsters may call you under the guise of Sberbank employees. Be sure to pay attention to the number from which the call came. Do not hesitate to specify the last name and first name of the employee who called.

What to do if money from a Sberbank card or account in Sberbank Online is missing?

The Debit RUS MOSKOW SBOL message indicates that funds have been debited from your card account. If you are sure that you have not made any payments, then most likely you have been attacked by scammers. In this case, you must proceed as follows:

Block the card through the Sberbank-online system or by calling the hotline at 900 or 8-800-555-5550, +7-495-500-5550.
Submit an application to the bank branch about the disputed transaction, indicating all known facts of the transfer and your personal data.
Contact the police to report the theft of funds.

Let's hope that the information turned out to be useful and helped dispel your doubts about incoming and outgoing transactions on the Sberbank card and accounts in Sberbank Online. Statuses CH Payment RUS MOSKOW SBOL and CH Debit RUS MOSCOW SBOLs are not unusual, but in some cases, they require special attention and action on the part of the bank client.

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Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

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Analysis of interbank credit using the example of Sberbank of Russia OJSC

Introduction

Interbank credit is the attraction and placement between banks of temporarily free funds of credit institutions. The subjects of credit relations are banks - commercial and central. Banks that have free credit resources sell them on the interbank loan market - the money market. With the help of interbank loans, banks can quickly manage their liquidity, quickly raise funds if necessary, or place temporarily free credit resources. Participants in the interbank loan market are banks that conduct their operations irregularly, depending on the prevailing financial conditions. The most active operators of the interbank loan market are dealer banks, acting on their own behalf and at their own expense, which can act as a borrower or lender; their income is the interest margin, the difference between the rates of placement and attraction of funds. Banks with reputable clients have free credit resources. Interbank lending is one of the largest segments of the financial market. Interbank loans are the most efficient source for maintaining liquidity on the balance sheet of second-tier banks, as well as for conducting active operations and replenishing correspondent accounts.

The subject of this work is the study of interbank credit. The object of the study is Sberbank of Russia OJSC.

The purpose of the course work is to study interbank credit, analyze interbank credit using the example of Sberbank of Russia OJSC, and develop practical recommendations for this company.

To achieve this goal, it is necessary to complete the following tasks:

1. Disclosure of the concept of interbank credit;

2. Study of the essence and types of interbank credit;

3. Study of accounting and audit of interbank credit;

4. Analysis of interbank credit and technical and economic characteristics of Sberbank of Russia OJSC

To write the work, I used educational literature and the bank’s website. In addition, in the process of preparing the course work, publications in periodical literature, statistical reports were studied, and the documentation of Sberbank of Russia OJSC was used in the work - internal reports and other sources of information about the work of the enterprise.

interbank loan

1. Theoretical foundations of interbank credit

1.1 The concept of interbank credit

The lending process is a complex procedure consisting of several complementary stages, neglect of each of which is fraught with serious errors and miscalculations.

The first stage of the lending process - programming, consists of assessing the macroeconomic situation in the country as a whole, the region of work of potential borrowers in particular, analyzing the industry dynamics of selected areas of lending, checking the readiness of the lending bank staff to work with various categories of borrowers, and adopting a number of internal bank regulations.

Based on the research, the bank's management (usually the bank's board) adopts a memorandum of credit policy for a specific period (usually a year). This document sets out:

1. The main directions of the bank’s lending work for the coming period, specific indicators of lending activity (standards and limits) that ensure the necessary level of profitability and protection from credit risks, for example, the ratio of loans and deposits, the ratio of equity capital and assets, client assets, etc. .

2. Regulations on the procedure for issuing loans, which reflects:

· organization of the credit process; 2.1, etc.

· list of required documents from the borrower and standards for preparing draft loan agreements;

· rules for collateral assessment.

Only after the adoption of these documents regulating the lending process can we talk about the bank’s internal readiness for the second main stage of lending.

The second stage is the provision of a bank loan.

In accordance with the selection guidelines developed and adopted by each bank, employees (inspectors) of the credit department accept applications for loans. Depending on the type of lending, the necessary documentation is received and selected for the loan application. Here, an employee of the credit department is required to conduct an economic analysis of the submitted documentation, draw conclusions about the market opportunity and attractiveness of the loan transaction. When carrying out such work, a credit department employee requires the skills and abilities of an economist, a marketing specialist, knowledge of macroeconomics, industry and regional trends in the development of the national economy. In order to avoid mistakes made in the analysis of the parties and elements of the borrower’s activity, practice suggests the use of the most formalized document, filling out (answering questions) which allows you to get a complete picture of the loan transaction.

Based on the analysis, it is necessary to select the most optimal lending method, type of loan account, loan term, negotiate on the amount and type of loan rate, and on the method of loan repayment.

A separate issue in modern Russian banking practice is the solution to the problem of collateral.

The main types of security for obligations are:

· bank guarantee;

· guarantee.

It must be emphasized that the loan should be issued for the implementation of a specific business transaction, and not in exchange for collateral as such. Collateral is the bank's last line of defense and the decision to extend a loan should always be based on the merits of the project being financed rather than on the attractiveness of the collateral. If the very basis of the loan transaction is associated with increased risk, it would be a big mistake to issue a loan with good security, using it as a source of debt repayment. Therefore, the issue of collateral should be resolved after the loan transaction is considered acceptable to the bank.

The most important final procedure at the stage of granting a loan is the preparation and conclusion of a loan agreement.

The third stage of the credit process is monitoring the use of credit.

Using a loan means directing funds allocated by the bank to make payments on obligations of economic and financial activities. The most important condition for the use of loans is the effectiveness of the lending event, which allows for the receipt of cash proceeds and profits to repay the debt to the bank and pay interest money.

The main goal of this stage of the credit process is to ensure regular payment of interest on the debt and repayment of the loan.

Of course, with every loan there is a risk of non-repayment due to unforeseen developments. A bank may pursue a policy of issuing loans only to absolutely reliable borrowers, but then it will miss out on many profitable opportunities. At the same time, if difficulties arise with repaying the loan, it will cost the bank very much. Therefore, a reasonable credit policy is aimed at ensuring a balance between caution and maximum use of all potential opportunities for profitable allocation of resources.

Difficulties in repaying loans most often do not arise accidentally and not immediately. This is a process that develops over a certain period of time. An experienced bank employee can, at an early stage, notice signs of an emerging process of financial difficulties experienced by a client, and take measures to correct the situation and protect the interests of the bank. These measures should be taken as early as possible before the situation gets out of control and losses become irreversible. It should be taken into account that the bank's losses are not limited to non-payment of debt and interest. The damage caused to the bank is much greater, and it may be associated with other circumstances that also have to be taken into account:

· the bank’s reputation is undermined, since a large number of overdue and outstanding loans will lead to a drop in the confidence of depositors, investors, etc.;

· administrative expenses will increase, since problem loans require special attention of credit personnel and unproductive expenditure of working time;

· the threat of qualified personnel leaving will increase due to reduced opportunities for their stimulation in the context of falling profitability of operations;

· funds will be frozen in non-productive assets;

· there is a danger of a counterclaim by the debtor against the bank, which can prove that the bank’s demand to revoke the loan led it to the brink of bankruptcy.

All these losses can be costly for the bank and far exceed the direct loss from non-repayment of the debt.

The fourth stage of the credit process is repayment of the bank loan.

Repayment of loans means the return of funds to banks and the payment of the corresponding amount of interest. Loan repayment is the crown of all the work done by the entire credit department and the answer to the question of how well and professionally the employees worked at all previous stages of the credit process.

If the debtor repays the loan without any problems and pays interest on it, then all that remains is to close the credit file (dossier) and keep this borrower in mind for the future as a promising one who already has a positive credit history with this bank.

If the loan is not repaid and interest is not paid, then all employees of the bank’s credit department will have to carry out enormous work to eliminate this problem loan, and then must undergo an analysis of the mistakes made in the process of making a decision on issuing a loan and checking its use. But if you accept high-quality loan collateral, which allows you to quickly implement it and repay the principal amount, interest on it, fines and penalties for late payments, you can talk about closing a problem loan in the event of any crisis situation.

This is where the qualifications of the appraisers and the convenience of the chosen scheme for accepting collateral to the bank are checked.

Bank lending is carried out in strict compliance with lending principles, which represent requirements for organizing the lending process. Depending on the specific stage of the lending process, lending principles must be linked to the specifics of each stage.

Lending principles include:

1. repayment and urgency of lending;

2. differentiation of lending;

3. loan security;

4. repayment of bank loans.

Let's take a closer look at each of the principles.

1. Repayment is the feature that distinguishes credit as an economic category from other economic categories of commodity-money relations. Without repayment, a loan cannot exist, therefore repayment is an integral part of the loan, its attribute.

The repayment and urgency of lending are due to the fact that banks mobilize temporarily free funds of enterprises, institutions and the population for lending. These funds do not belong to banks, and, ultimately, they, having come to the bank from various market segments, go to them (consumer, commercial lending, etc.). The main feature of these funds is that they are subject to return (more correctly, there must be a readiness for return) to the owners who invested them in the bank on the terms of time deposits. Therefore, the “golden” banking rule states that the size and timing of the bank’s financial requirements must correspond to the size and timing of its obligations. Violation of this fundamental principle leads to bank bankruptcy.

Urgency lending is a necessary form of achieving loan repayment. The principle of urgency means that the loan must not only be repaid, but repaid within a strictly defined period, i.e. the time factor finds concrete expression in it. If the loan term is violated, the essence of the loan is distorted and it loses its true purpose.

2. Differentiation of lending means that commercial banks should not have a clear approach to the issue of issuing a loan to their clients applying for it. Loans should be provided only to those economic entities that are able to repay them in a timely manner. The qualities of potential borrowers are assessed by analyzing their balance sheet for liquidity, the provision of the economy with its own sources, the level of profitability at the current moment and in the future.

The degree of creditworthiness (or level of creditworthiness) of a client is an indicator of the individual or private credit risk for the bank associated with a specific client, a specific loan issued to the client.

3. Loan security covers one of the main credit risks - the risk of non-repayment of the loan. If this principle were not taken into account, banking would turn into a speculative activity, where the high risk of transactions would lead to a sharp rise in interest rates.

The solution to the problem of loan security depends on the type of lending and the object of the loan. If we talk about a large company that has been successfully operating for decades, has a good and long credit history, occupies a leading position in the market, and is headed by well-known professionals, then resolving the issue of securing loans requires one approach. If we consider the issue of a loan for a small enterprise that has just registered and is starting its entrepreneurial activity from scratch, then it is impossible to issue a loan without resolving the issue of collateral. An interesting position is with collateral in consumer lending, where a statistical approach to assessing credit risk is possible and the collateral can be a good set of specific criteria for the borrower.

4. Payment of bank loans means that loan recipients pay a certain fee for the temporary use of funds for their needs. The implementation of this principle in practice is carried out through the mechanism of bank interest. The bank interest rate is a kind of “price” of a bank loan. The repayment of the loan is intended to have a stimulating effect on the economic (commercial) calculation of enterprises, encouraging them to increase their own resources and economically spend borrowed funds. For the bank, the repayment of the loan ensures that it covers its costs associated with the payment of interest on other people’s funds attracted into deposits, the costs of maintaining its apparatus, and also ensures the receipt of profit to increase the resource funds of lending (reserve, statutory) and use them for its own and other needs .

When considering the amount of loan fees, banks should consider the following factors:

· refinancing rate of the Central Bank of the Russian Federation;

· structure of credit resources (the higher the share of attracted funds, the more expensive the loan should be);

· demand for credit from potential borrowers (the lower the demand, the cheaper the loan);

· the period for which the loan is requested, the type of loan, or rather the degree of its risk for the bank, depending on the collateral;

· stability of monetary circulation in the country (the higher the inflation rate, the more expensive the loan fee should be, since the bank increases the risk of losing its resources due to the depreciation of money).

The combined application in practice of all the principles of bank lending makes it possible to observe both macroeconomic interests and interests at the micro level of both subjects of the credit transaction - the bank and the borrower.

Given the existence of many commercial banks and their branches in the country’s economy, it is objectively necessary to establish mutual connections between them, which are implemented through a system of correspondent relations. Correspondent relations, expressing a certain degree of trust between correspondent banks, mediate the implementation of mutual orders of banks. Correspondent relationships provide a wide range of mutual banking services. Interbank settlements, being one of the types of relations between banks, are mainly associated with the execution of instructions from bank clients to transfer funds to accounts opened in other banks (payment for goods, services and work, making non-commodity payments), as well as the bank’s own operations.

1.2 Essenceand typesinterbank loan

At the beginning of the formation of the banking system of the CIS countries, interbank loans were the only source of replenishment of funds for the bank. In world practice, such sources were deposits. To solve the problem of interbank loans, credit stores were initially used. It was possible to submit an application to the store for the purchase and sale of resources, then the “short money” market began to operate (loan term 1-7 days). “Short money” attracted both sellers and buyers, especially sellers. Since the loan terms are short, the risks were reduced. At the same time, the formation of a market for short-term interbank foreign currency deposits and interbank foreign currency loans was underway. The specifics of interbank lending activities were influenced by inflation and an increase in non-payments in all sectors of the economy. The market began to operate without a legislative framework, uniform rules, procedural technologies, analytical services, and there was no mechanism for financial liability of market participants in the event of insolvency.

Operating systems, for example REUTERS DEALING, provide the technical capabilities for quickly completing transactions. Banks receive standard information (current quotes, conditions, etc.), as well as certain tools for making transactions. The income of operating systems consists of commissions and subscription fees of settlement participants.

A commercial bank can attract loans from other banks directly or through an intermediary (another bank, stock exchange, brokerage house, etc.). An interbank loan is a rather expensive credit resource, however, unlike deposits, reserve requirements are not established for them, so the entire amount of an interbank loan can be used by the bank for profitable investments.

The price of credit resources - the interest rate on a loan in the interbank loan market is determined by the interaction of supply and demand. The level of interest rates in the interbank loan market is differentiated depending on the terms of the loan.

Credit transactions are concluded on the interbank loan market in standard time modes and for other periods. When distinguishing between interbank loans, one should not rely on the name of interbank agreements. For example, many overnight interbank loans should be treated as deposits. Interbank loans also include on-call loans. An on-call loan is an interbank loan provided on the terms of repayment, payment and urgency and payment, collateral, collateral and use for its intended purpose, issued for a period of one to thirty years. The loan portfolio of the Central Bank of the Russian Federation is determined in accordance with the regulations “On the classification of the loan portfolio and reserves (provisions) necessary to cover possible losses on loans from the Central Bank of the Russian Federation.” Loans provided by the Central Bank are classified depending on the borrower’s compliance with the repayment period, the degree of loan security and the financial condition of the borrower into the following groups: standard, doubtful and unprofitable.

Standard is a loan for which there is no overdue debt and is secured by collateral.

Doubtful is a loan that does not meet the requirements of applicable and standard loans and carries the risk of losses associated with a delay of up to 30 days in repayment of the loan principal or remuneration.

Unprofitable is a loan whose principal is overdue by more than 30 days. In the event of liquidation of the borrower, the provision of a loan to him is classified, regardless of the repayment period of the loans, as unprofitable. The group of unprofitable loans includes loans provided by the Central Bank as a lender of last resort. Reserves are created from the operating expenses of the Central Bank.

The Central Bank provides the following bank loans:

· daily for second-tier banks to carry out payments and money transfers on behalf of clients in the event of a temporary absence or insufficiency of money in correspondent accounts;

· overnight - provided for one night in order to complete settlements by banks when a debit balance arises in correspondent accounts of banks with the Central Bank;

· loans as a lender of last resort;

· special purpose loans.

In accordance with the Law “On Banks and Banking Activities”, a credit organization, on a contractual basis, can attract and place funds with each other in the form of deposits of loans, carry out settlements through the established settlement centers and correspondent accounts opened with each other.

The discrepancy in the timing of attracting and using customer funds leads to the creation of a market for short-term interbank loans.

The interbank market is characterized by the presence of many counterparties. During normal functioning of the bank, a situation arises in which there is a need for reserves and surplus resources. The need or surplus is formed due to the impossibility of accurately planning receipts to the bank's correspondent account for client payments. Therefore, the surplus of resources periodically generated by the bank represents funds received in the current account of clients and, accordingly, is short-term in nature.

To maintain liquidity, the bank must invest this surplus for a short period and with a high degree of reliability of return. Interbank lending meets these conditions. A commercial bank is a participant in the interbank loan market, alternately acting as both a lender and a borrower. These loans are the optimal tool for regulating the liquidity of a commercial bank.

The advantage of an interbank loan is the high speed of the transaction, corresponding to the speed of change in the bank’s current liquidity. As soon as a commercial bank has a surplus, it can be sold on the interbank market, since interbank credit is the fastest and most reliable way to allocate short-term banking resources.

We can distinguish two main purposes of interbank credit - interbank loans are a speculative tool for the bank to make a profit, as well as a tool for maintaining current liquidity. This determines the mainly short-term nature of interbank loans, which, as a rule, are provided for 1-2 days.

At the same time, the immediate fact is that the financial position of the bank cannot change in such a short period of time, therefore, conducting an analysis of the creditworthiness of the borrower bank in the case of a loan does not make sense and is impracticable due to the need for speed of the transaction.

An analysis of the creditworthiness of the counterparty bank can be carried out once a month, based on the balance sheet as of the reporting date. As a result, the limit is determined, i.e. maximum loan amount. Within a month, funds are provided to the borrowing bank automatically as applications are received, subject to acceptable interest rates and availability of resources.

Operations on the interbank resources market are carried out by commercial banks on the basis of the Agreement on Cooperation on the Interbank Resources Market or on the general conditions for conducting operations on the domestic money market. This agreement is not concluded for each transaction, but once for a long period. This specifies the range of operations that banks carry out with each other, the procedure for conducting transactions, and the procedure for providing documents. Having concluded an agreement, banks begin to carry out transactions for the purchase and sale of interbank short-term loans to each other based on their needs. But the dealers are directly involved in concluding the deal.

Dealing is the making of transactions with currency, securities, deposits, precious metals using telephone, telex and other means of communication. The terms of the transaction can be negotiated either by telephone or via the REUTERS system. A version of the REUTER information system is called “Dealing 2000”; there is also a more modern dealing system “PRISMA”.

Let us highlight the features of such a transaction: it was concluded on the basis of oral negotiations followed by written documentation. After negotiations are carried out and a verbal agreement is reached, the system automatically prints out a protocol of negotiations with a fixed condition of the transaction (“TICKET”). The dealer concludes the deal, puts his signature on it and gives it to the interbank loan processing department.

A special feature of processing an application for a loan is that its acceptance or rejection is subject to the following conditions:

· compliance with the established credit limit;

· acceptability of interest rates subject to sharp fluctuations in the interbank lending market;

· availability of free cash resources at the creditor bank.

Credit analysis of counterparty banks is important due to the fact that interbank loans are most often of a blank nature. Today, there are a number of methods for analyzing the financial position of banks, but their common drawback is that they are developed separately from the process of managing interbank loans as a whole.

In terms of data sources, credit analysis includes two aspects:

development of own analytical materials based on receipt of accounting data from counterparty banks;

analysis of data from external sources - business and professional literature, media.

A more accurate analysis is the first. Based on accounting information, two sides of the assessment of the borrower bank are covered:

1. Analytical description of the bank:

preferred operations;

total profitability;

This description is based on the profit and loss balance sheet data.

2. Comparison of each borrowing bank with other banks, therefore it is necessary to make a rating of banks in terms of assessing their reliability.

An analytical assessment of a bank provides a portrait of the bank, and a borrower's rating reflects its comparative characteristics in relation to other banks. As a result of the analysis of the borrowing bank, a selection of analytical materials is formed:

analytical balance sheet of a commercial bank, compiled on the basis of its original balance sheet;

When choosing counterparties in the interbank loan market, banks take into account the legal status and financial condition of the bank's future borrower, which is determined on the basis of balance sheet data and economic standards. Rating information is also used. Based on these data, you can calculate the acceptable amount of credit risk for the counterparty - the maximum loan size for a given borrower.

A commercial bank will not start working in the interbank lending market with a counterparty without calculating the limit for it. There are special methods for calculating the establishment of a limit on counterparty banks that make it possible to adequately assess the condition of any bank based on an analysis of balance sheet data, economic standards, and transcripts of balance sheet account data taken over time. Most often, the limit is calculated based on data on the equity capital of the counterparty bank using a special synthetic coefficient reflecting the financial position of the bank. This coefficient is developed by the counterparty bank itself. Banks can also evaluate the activities of partner banks by their rating.

Rating - special indicators of banks' activities. The rating is based on a generalized characteristic for a given characteristic, which allows commercial banks to be grouped in a certain sequence according to the degree of decrease of this characteristic. Ratings can be compiled by banking supervisors based on analysis of bank reporting data and on-site inspection data.

When selecting counterparties in the interbank loan market, banks take into account the legal status and financial condition of the bank - the future borrower, which is determined on the basis of balance sheet data and economic standards.

Functions of the interbank credit market

The Interbank Credit Market (ICM) is a supplier of funds for active bank operations in other sectors of the financial market.

MCR is a bank's current liquidity instrument.

MKR is an additional source of income due to the difference between the prices of attracting and placing a loan, and due to the differentiation of rates on loans of different maturities, interbank loans respond most quickly to changes in market conditions.

MKR is one of the most stable types of bank activities and allows banks to earn a credit history, establish themselves on the positive side, and find reliable clients and partners.

Lenders include: the Central Bank of the Russian Federation, second-tier banks. Intermediaries of interbank lending: brokerage houses, stock exchanges, financial houses and credit stores. Borrowers are: second-tier banks and non-bank credit institutions.

Classification of needs for interbank credit:

· in maintaining current liquidity;

· imbalance in terms and amounts of attracted and placed funds;

· generating income from the difference in remuneration rates for active and passive operations;

· expansion of operations on the foreign exchange stock market.

The real prospect of the end borrower not repaying the loan creates the threat of the bank failing to fulfill its obligations to the creditor bank. To repay the loan, the bank is forced to turn to “short money” loans. It should be borne in mind that this measure will not lead to a solution to the liquidity problem. As a result, an interbank crisis may occur.

An interbank loan is formalized by a loan agreement. Cooperation in the interbank market is formalized by a general agreement. The loan agreement must provide:

Subject of the agreement;

Lending object (loan purpose);

Duration of the contract;

Contract price (remuneration);

Loan collateral;

Rights and obligations, responsibility of the parties under the contract;

Other conditions (force majeure);

Signatures.

When receiving an interbank loan, the borrower provides the following documents to the credit department: an application letter indicating the amount, requirements for credit resources, purpose of use, repayment period, notarized charter, constituent agreement, registration certificate, document with sample signatures and seal, balance sheet for the year and as of the date of submission of the loan application, calculation of economic standards, breakdown of individual balance sheet items, documents confirming the availability of loan repayment collateral, guarantees of other credit institutions with the attachment of their balance sheet, certificate of ownership of real estate.

A mandatory document under a loan agreement and agreement is a fixed-term obligation. This obligation formalizes the receipt of each loan amount under the general agreement (loan agreement). The transaction is considered concluded at the moment the party sending the offer receives the response of the other party (acceptance), and the response of the party agreeing to enter into a transaction on terms different from those proposed by the other party is not acceptance. Such a response is a refusal of acceptance and at the same time a new offer. When providing an interbank loan, the lender, at the request of the borrower, faxes to him a copy of the payment order with a mark of execution. In turn, the borrower transfers an urgent obligation, and also undertakes to fax on the day of return of funds a copy of the payment order according to which the loan and the amount of accrued interest were returned. A fixed-term commitment is also a confirmation of the conclusion of a transaction.

After receiving a loan, the borrower bank regularly provides the creditor bank with its statements, information about loans received from other banks, and reports on compliance with liquidity standards established by the Central Bank of the Russian Federation. The analytical services of the lending bank constantly monitor the financial condition of the banks with which cooperation is taking place in the interbank loan market, as well as the loan amounts established for each bank depending on the degree of reliability of the borrower.

During the term of the agreement, the parties provide each other with balance sheets and economic standards every month. When considering a proposal for an interbank loan, the lender has the right to demand from the borrower the balance sheet as of the last reporting date, signed and sealed. The parties undertake to maintain strict confidentiality of information regarding transactions and recognize the legal force of documents transmitted electronically on an equal basis with the original. If there are temporarily free monetary resources, or in the need to purchase credit funds, dealers of the parties via communication systems send an offer to conclude a transaction that reflects the following conditions:

Amount and currency of interbank loan;

Interest rate and interest payment terms;

Dates of crediting funds to the corresponding correspondent accounts;

Instructions for making relevant payments;

The transaction is considered concluded at the moment the party sending the offer receives the response from the other party, and the response of the party agreeing to enter into an agreement on terms different from those proposed by the other party is not acceptance. Such a response is a refusal of acceptance and at the same time a new offer. When providing an IBC, the lender, at the request of the borrower, faxes a copy of the payment order with a mark of execution. In turn, the borrower transfers an urgent obligation, and also undertakes to fax on the day of return of funds, a copy of the payment order according to which the loan and the amount of accrued interest were returned. A fixed-term obligation is at the same time a confirmed conclusion of a transaction.

The loan agreement determines the interest rate. It is based on market rates, which depend on supply and demand for credit resources. The level of interest rates on interbank loans depends on the term of the type and currency of the loan.

Interest for using the loan is accrued for each calendar day of using the interbank loan, starting from the date the funds are credited to the lender's correspondent account. The interest agreed upon by dealers at the conclusion of the transaction is paid at the end of the term simultaneously with the return of the IBC amount. If there is a mutual agreement, the delay of credit resources and the borrower is formalized with the consent of the lender as a new transaction with the beginning of the validity period falling on the expiration date of the previous one with the obligatory payment of interest on the previous transaction. Repayment of the interbank loan is made in one amount at the end of the loan term. If the amount received from the borrower is not sufficient to repay the principal and interest. The lender has the right, first of all, based on the borrower's funds received, to repay the amount of the penalty, then the main interest on the interbank loan, and the remaining amount to pay off the interbank loan, regardless of the repayment procedure specified in the borrower's payment order. Early return of interbank credit or part thereof is permitted only with the written consent of the creditor. In case of early repayment of an interbank loan or part thereof without a written agreement of the creditor, interest is accrued and paid for the entire period of its use established by the relevant transaction.

An important point of the loan agreement is to ensure timely repayment of the loan. An interbank loan can be provided without collateral (depending on the level of the bank, its capital, financial position). But in most interbank loan agreements, fixed obligations provide certain security for the account, a general agreement in the interbank loan market. The loan can be secured by the borrower's property, funds in correspondent accounts, in cash, i.e. those funds that can be recovered by law.

For overdue debt, the borrower pays a penalty at double the rate applied to the debit balance on correspondent accounts of second-tier banks of the Central Bank of the Russian Federation; at the same time, the bank collects a penalty for late paid interest. If there is a delay in transferred funds, the creditor bank pays from two to five percent daily of the amount of non-received funds for each day of delay. This is due to the fact that the period of time from debiting money from the correspondent account of the creditor bank to its crediting at the expense of the borrower bank can be significant. As a result, the actual opportunity to obtain or use credit will be delayed.

The terms of credit transactions for interbank loans depend on cooperation with him; the bank to which the interbank loan is granted for the first time requires more detailed transcripts of balance sheet data and their confirmation by an audit company, more reliable guarantees of loan repayment. The loan is provided at a higher interest rate for shorter periods. The loan amount is limited by the borrower bank's own capital

1.3 Accounting and audit of interbank loans

Currently, interbank credit is quite widespread; it arises when an agreement on the purchase and sale of credit resources is concluded between banks.

Synthetic accounting of interbank loans is carried out using active balance sheet accounts of the first order:

· Loans received from the Central Bank;

· Short-term loans received from other banks;

· Medium-term loans received from other banks;

· Long-term loans received from other banks;

· Overnight loans placed with other banks;

· Short-term interbank loans and deposits placed with other banks (less than 1 month);

· Short-term interbank loans and deposits placed with other banks (less than 1 year);

· Medium-term interbank loans and deposits placed with other banks;

· Long-term interbank loans and deposits placed in other banks;

· Correspondent accounts of other banks;

· Short-term loans provided by another bank;

· Medium-term loans provided by another bank;

· Long-term loans provided by another bank;

· Financial leasing by another bank;

· Overdue debts of other banks, on deposits and loans;

· Blocked debt of other banks on deposits and loans.

Analytical accounting for these accounts is carried out by borrowing banks, loan repayment terms and interest rate levels

To carry out its activities, the bank accepts deposits from other banks and receives loans from them both on the interbank market and by agreement among themselves.

When checking the use of credit resources, you should pay attention to the state of the authorized capital, the liquidity of the balance sheet, as well as compliance with required reserve standards. Individual business entities that use the services of commercial banks on a daily basis determine the compliance of these actions with laws and regulations. The auditor not only reveals existing problems and errors, but also draws conclusions about the bank’s activities, and also predicts its future. The successful development of the bank is associated with capital investments aimed at expanding the goods market. This, unfortunately, is misunderstood and even ignored by many bank managers who, due to petty prudence, do not strive to use such a powerful lever for economic recovery as credit. In fact, the issuance of long-term loans is reduced to a minimum. Banks, as a rule, switched to “short-term” loans, but with increased interest rates, which artificially increases the cost of production for borrowers without radical changes in the organization of production. In conditions of insignificant funding from the budget, extremely insignificant investment lending puts enterprises in a difficult situation, which is expressed in a decline in production and a payment crisis. At the same time, the gap between the availability of working capital and the cost of raw materials is increasing due to rising prices for the latter. The chain of non-payments continues to increase, and the intermediary sphere continues to overflow with credit investments.

Loans issued to one borrower that exceed 20% of the bank’s capital are considered “large”. The decision to issue such a loan must be made by the board of a commercial bank or a periodically created committee, taking into account the opinion of the credit department. The Central Bank institution at the location of the correspondent account of the commercial bank is notified of the issuance of such a loan. The total debt balance on all large loans should not exceed the bank's capital by more than 15 times. The amount of loans classified as “large” for a given bank cannot exceed the borrower’s own funds.

Some commercial banks do not yet attach due importance to these issues and do not even consider the balance of borrowers before issuing a loan, citing the fact that lending is carried out on the basis of agreements that define the rights, obligations and responsibilities of the parties, terms and interest rates, sanctions and etc. But the agreement cannot replace economic analysis.

Economists - employees of small banks are not yet proficient in the techniques of analyzing the financial condition of borrowers in the conditions of the new accounting statements of enterprises. The previously existing methodology for analyzing the balance sheet is unacceptable for the changed reporting forms. The auditor must master the methodology for analyzing financial statements in order to draw correct conclusions about the bank’s credit policy.

Commercial banks, to increase liquidity, as well as to protect the interests of depositors, shareholders, and shareholders, form mandatory funds. The audit should consider the completeness of the creation of the following funds:

· a required reserve fund, which is created within 20% of the volume of attracted resources (loans received from other banks and taxable loans are not taken into account). Regulation of the amount of the balance of funds subject to reservation is carried out by the Central Bank on the first and sixteenth of the month by reconciling the amounts of funds actually deposited and the amounts to be deposited;

· a deposit insurance fund, created in order to provide a guarantee and ensure the protection of the interests of depositors (the formation of this fund allows commercial banks, in the event of bank insolvency, to compensate deposits and deposits of their clients);

· bankruptcy insurance fund. This fund gives banks the right to receive loans from the Central Bank to compensate for a temporary lack of liquidity in the amount of 20 times the actual amount of this fund.

State supervision of the Central Bank over the activities of commercial banks allows them to be more confident in their actions, as well as guarantee the interests of depositors, shareholders and shareholders. Currently, in most cases, the issuance of interbank loans is carried out by commercial banks to each other, on the basis of the conclusion of a general agreement for a year or more on the general conditions for conducting operations in the domestic foreign exchange and money markets.

If correspondent relations have not been established between banks, then for mutual lending, banks provide each other with the following documents:

· notarized copies of constituent documents (charter, licenses);

· detailed balance sheet and compliance data as of the latest reporting date, updated monthly;

· latest annual balance sheet certified by an auditor;

· a notarized document with sample signatures of the bank’s top officials;

· a list of dealers confirming the authority of employees to conduct negotiations and conclude transactions on interbank credit under this agreement.

Thus, at the first stage of the audit, it is necessary to clarify the procedure for regulating interbank lending transactions (that is, on the basis of an agreement or individual loan agreements) and then check with the bank for the availability of the documents listed above.

The provision of interbank loans to other banks should be carried out on the basis of an assessment of the financial condition of counterparty banks within the limits of possible risk established by the asset and liability management committee for each borrowing bank (resident and non-resident), based on the decision of the relevant management body of the bank (depending on the amount loan).

2. Analysis of interbank credit using the example of Sberbank of Russia OJSC»

2.1 Thosetechnical and economic characteristics of the JSC « Sberbank of Russia"

Sberbank of Russia is the largest bank in the Russian Federation and the CIS. At the moment, the authorized capital of Sberbank is 67.761 billion rubles. Its assets make up a quarter of the country's banking system, and its share in bank capital is at 30%. According to The Banker magazine (July 1, 2009), Sberbank ranked 38th in terms of fixed capital (Tier 1 capital) among the largest banks in the world.

Founded in 1841, Sberbank of Russia today is a modern universal bank that meets the needs of various groups of clients in a wide range of banking services. Sberbank occupies the largest share in the deposit market and is the main creditor of the Russian economy. As of June 1, 2009, Sberbank of Russia's share in the private deposit market was 50.5%, and its loan portfolio corresponded to more than 30% of all loans issued in the country.

Sberbank of Russia has a unique branch network and currently includes 18 territorial banks and more than 19,050 branches throughout the country. Subsidiary banks of Sberbank of Russia operate in Kazakhstan, Ukraine and Belarus. Sberbank aims to take a 5% share in the banking services market of these countries. In accordance with the new strategy, Sberbank of Russia plans to expand its international presence by entering the markets of China and India. In general, it is planned to increase the share of net profit generated outside Russia to 5% by 2014.

Considering the international vector as the most important component of its development strategy, Sberbank of Russia carries out treasury operations on the international market and trade finance operations, maintains correspondent relations with more than 220 leading banks in the world and participates in the activities of a number of reputable international organizations representing the interests of the global banking community. An active position and international authority allow Sberbank of Russia to most fully satisfy the foreign economic needs of its clients, attract resources from global financial markets on favorable terms and comply with the best practices accepted in the international banking community.

Shares of Sberbank of Russia have been listed on the Russian stock exchanges MICEX and RTS since 1996. In March 2007, the Bank placed an additional issue of ordinary shares, as a result of which the authorized capital increased by 12% and 230.2 billion rubles were raised. The average daily trading volume in Sberbank shares is 40% of trading volume on the MICEX.

The founder and main shareholder of the Bank is the Central Bank of the Russian Federation (Bank of Russia). As of May 8, 2009, he owns 60.25% of the voting shares and 57.58% of the authorized capital of the Bank. The remaining shareholders of Sberbank of Russia are more than 273 thousand legal entities and individuals. The high share of foreign investors in the capital structure of Sberbank of Russia (more than 24%) indicates its investment attractiveness.

In October 2008, Sberbank adopted a new development strategy for the period until 2014, within the framework of which the Bank aims to further develop its competitive advantages and create new areas of growth. Improving the risk management system, optimizing costs and implementing initiatives aimed at increasing operational efficiency will allow Sberbank of Russia to prove its stability in the current conditions of instability in global financial markets, maintain leadership in the Russian financial system and become one of the world's best credit institutions.

2.2 OJSC credit policy « Sberbank of Russia"

November 19, 2008 - Sberbank of Russia, as the largest bank in Russia, working for 70 million depositors and 240 thousand shareholders, is fully aware of its role in the economy and understands the need to maintain a balance between the interests of shareholders and clients, on the one hand, and the interests of the country in in general, on the other hand.

Sberbank of Russia, despite difficult conditions and a significantly increased load on the Bank, its employees and infrastructure, continues its activities in full, providing all types of services to regular and new clients, individuals and legal entities, large, small and medium-sized businesses operating in all sectors of the economy.

Lending to legal entities.

Under these conditions, Sberbank of Russia will adhere to the following priorities in lending to legal entities:

· industries that guarantee the satisfaction of the daily and most basic living needs of the population (retail chains, pharmacies, etc.);

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