Bank plastic card as a tool for the implementation of non-cash payments. Thesis: Plastic Map as a tool of non-cash payments (on the example of JSC "IMPEKSBANK") Plastic cards as a tool for improving calculations

Introduction

1. Fundamentals of the functioning of the payment system based on plastic cards

1.1. Evolution of development of the calculation system based on plastic cards 7

1.2. Types of erase cards 12

1.3. The main schemes of operations with bank plastic cards 35

1.4. Legal and regulatory regulation of the functioning of the payment system based on plastic cards 55

2. The procedure for reflection of calculations based on plastic cards in accounting

2.1. Accounting for calculations based on plastic cards in legal entities - suppliers of goods (works, services) 68

2.2. Accounting for calculations based on plastic cards in legal entities - card holders 76

2.3. Calculations for wages produced by plastic cards and the order of their reflection in accounting 106

3. Credit operations on bank cards

3.1. Features of the loan provided by a bank card 117

3.2. Evaluation of the efficiency of the payment system based on bank cards 126

Conclusion 148.

References 155

Introduction to work

Relevance of the research topic. In connection with emerging and exacerbating in modern conditions Problems, such as: Super-sufficient on maintenance monetary turnoverprogressing cash shortage moneyThe complexity of monetary control is increasingly acquired by cashless calculations, as they lead to the replacement of cash and reduce the costs of circulation, that is, to reduce the cost of printing cash, their transportation, recalculation and storage. The turnover of cash money is very expensive both the state and financial structures.

According to experts, on average, about twenty kopecks from the ruble is spent on maintaining its own turnover.

The rational organization of non-cash settlements ensures normalization of the payment turnover, reducing mutual debt enterprises, increasing the responsibility of economic entities for the state of payment discipline. One of the possible and most promising ways to resolve the problem of cash turnover is to create an effective automated system of non-cash payments based on plastic cards. This technology will create a convenient service system of banks, consumers and enterprises.

Application electronic system Based on plastic cards, it greatly simplifies the management of non-cash calculations, while the electronic system banking services - It's not just a replacement traditional system Payments based on paper, and a means of providing alternative and more convenient services.

The degree of problem learning. In recent years, Russian specialists in the field of plastic cards have become available foreign developments in the field of organization and implementation of non-cash settlement systems based on plastic cards of such authors, like A. Lipis, T. Marshall, J. Matuk, M.J. Auriemma, P.E. Sayer. Many of the problems in the organization and development of payment systems are considered in the writings of such prominent economists as A.S. Bakaev, N.P. Baryshnikov, N.G. Gadzhiev, I.E. Glushkov, Yu.A. Danilevsky, V.V. Kovlev, O.M.OSTROVSKIY, A.D.Larionov, D.G. Lyontieva, N. Nkudryavtsev and V.V. Poztsky, B.E. Dintsov, A.N.romanov, V. V. Patrov, V.F. Peli

L.Z.Shnedman et al. In connection with the development of payment systems based on plastic

cards in Russia from the mid-90s began to be published by the works of such Russian

V.M. Soskin.

The relevance and importance of the listed works are undoubted. But,

it should be noted that for the most part, work data, in detail

considering the theoretical and practical aspects of the organization of the system

non-cash payments based on plastic cards, as well as detailed

technical and technological characteristics of various payment systems,

used in banks, practically do not affect the specifics

organizations and non-cash settlements management issues based on

plastic cards at trade and service enterprises.

In particular, it is not sufficiently worked in theoretical, and especially

methodological terms include the problems associated with the organization and

leading accounting Calculations based on plastic cards within

trade enterprise.

Insufficient study of the above issues in accounting,

the large theoretical and practical importance of its further

perfection led to the choice of the thesis.

The purpose and objectives of the study. The purpose of the dissertation study is

development of the methodology for organizing and implementing non-cash settlements, and so

plastic cards.

In accordance with the purpose of the goal, the following are formulated

tasks identifying the internal structure of the study:

Creature optimal scheme operation of the non-cash settlement system based on plastic cards;

Determination of directions for improving accounting of calculations carried out by plastic cards;

Formation of models of accounting for profit and loss of banks of the issuer and the parlories when using various types of plastic cards;

The listed tasks are resolved in the dissertation, appropriate conclusions and recommendations are made on them.

The subject of the study was the methodological basis and the organization of accounting of settlements carried out with the help of plastic cards at trade and service enterprises in order to improve them.

Object of study. The practical activity of various manufacturing and trading firms in Russia, especially in St. Petersburg and Barnaul. As a basic organization, elected:

CJSC Center for Scientific Research and Audit "Panacea". The information base of the study served:

Legislative and regulatory acts of the Russian Federation relating to the organization of non-cash settlement systems based on plastic cards; The theoretical and methodological basis of the study is the scientific works of domestic and foreign authors in the field of plastic cards market, periodicals on the implementation of non-cash settlement systems based on plastic cards.

In the process of the study, methods of analysis and synthesis, grouping and comparisons, scientific abstraction and modeling were used, economic and mathematical methods that allow the most fully examined the studied phenomena.

Scientific novelty research. In the process of the study, the following results were obtained, characterizing the scientific novelty of the dissertation work:

The need to introduce the electronic settlement system into the non-cash settlement system of trade and service enterprises is substantiated;

The main types and types of plastic cards are summarized and classified from the point of view of their functional purposes, the scope, etc., but also from the point of view of accounting;

We developed options for accounting for commercial operations, with accountable persons and by wages carried out by plastic cards;

The accounting of the profit and loss of the bank - Issuer and the Bank of Equilera is used using various types of plastic cards;

Theoretical and practical significance of the work. It is that it is an independent completed scientific study of one of the actual problems of forming a market mechanism russian economy: Process of the formation and development of payment systems based on plastic cards, as well as regulating their functioning in the context of the Russian economy. The practical importance of the results obtained is their orientation on the solution of topical issues of the efficiency of the use of non-cash settlement systems based on plastic cards in trade enterprises and the possibility of using basic provisions and conclusions in a number of scientific and theoretical and practical areas, as:

Recommendations to managers and accounting professionals. The proposed techniques, methods and techniques can be used in the improvement of the methodology and the organization of accounting for settlements carried out with the help of plastic cards in trade enterprises.

Approbation and practical implementation of work results.

The main provisions of the dissertation received a positive assessment at the Scientific Conference of St. Petersburg state University. The proposed methods of accounting for calculations using plastic cards is honored in the trade enterprises of Barnaul.

Publications:

The evolution of the development of the calculation system based on plastic cards

Plastic money (electronic predecessors) have a fairly long history. First offer O. possible use Maps as a means of payment was made in England at the end of the last century James Bellamy in the book "Looking back" (James Belami, Looking Backwards., 1880) [Eroshin, p. 35].

However, in the practice of pioneers in this region was the United States. The first arose credit cards that were not yet banks or plastic. Credit cards were intended to confirm the creditworthiness of their holder outside his bank. USA, as is known, a country where it is very widespread consumer credit. The first credit card was released in 1914 by General Petroleum Corporation of California (now Mobil Oil). Maps were used to pay in the process of trade in petroleum products. In this capacity, they quickly won popularity. The card holder received considerable convenience in service and discount when buying a product, and the company-issuer received regular customers and stable revenues.

In 1928, the Boston company Farrington Manufacturing was released the first metal plates on which it was crushed (embossed) the name and address of the client and which were issued to creditworthy customers. The seller put such a plate into a special typewriter, called the Imprinter, and the letters crushed on it were imprinted on a trading check.

In subsequent years, such elements of the financial credit system were developed, as a minimum monthly debt repayment, a period of delay, that is, interest-free lending, and many others.

In 1936, the first association of enterprises appeared, agreed to lend to general customers. [Vasilenko V., p. 73].

Most experts believe that the first bank credit cards suggested using John S. Biggins, a consumer loan specialist from National Bank Flatbush in the New York district of Brooklyn. In 1946, Biggins organized a credit scheme work under the name "Chargeit". This scheme included receipts that were taken from customers with local stores for minor purchases. After the purchase took place, the store handed over receipts to the bank, and the bank paid them from buyers' accounts. In Flatbushe, the classic calculation chain was first tested, used now in the banking card business everywhere. [Plastic cards in Russia, p. 7].

However, such an authoritative researcher of the banking case, as Lewis Mandel, believes that the first mass payment card system has become the company Diins Club (Diners Club), which in 1950 introduced payment cards paid for payment for maintenance in restaurants, hotels and tourist agents .

Permanent visitors to restaurants who have a good reputation could get a Diners Club card and present it in many New York restaurants instead of cash. Restaurants passed copies of accounts in Diners Club, which paid them, and then put one-time client every month.

One of the main differences from previous systems was that between customers and commercial companies offering not only goods, but also services, there is a mediation organization that takes over the calculations. Essentially, it was the first full-scale scheme of a multilateral agreement with the participation of the issuer of the map, trade enterprises and cardholders, and it was this feature that made it possible to become a map of Diners Club first mass (unlike shopping, "gasoline", etc.) card. In 1958, a similar card was offered American Express. In 1951 - 58 Over 100 American banks, appreciating the success of Diners Club, began to create their own card systems, but their scale were small and the cards were local. Banks considered cards as additional service Customers have not seen those huge potential opportunities that opened maps in the field of calculations and lending. The first mass credit card providing the ability to extend the loan, released in 1958 by the Bank of "Bank of America" \u200b\u200bthe Bank Americard, now Visa. This card quickly gained widespread. The volume of operations with Bank Americard increased from 75 million dollars in 1961 to 335 million dollars. In 1967, the number of swansteliers of cards increased from 1 to 2.7 million people, and the number of trade and service enterprises participating in the program increased from 35 to 83 thousand. [Roskin, p. 43].

Payment systems began to develop: the bank released the card and opened the score to the client; On the territory of the country and abroad there was a whole chain of shops, bars, restaurants, hotels, etc., where they took the card issued by the Issuer Bank, a center was equipped with a center that was engaged in servicing calculations on maps (processing). But when we start talking about the development of the plastic card market in Russia, the likelihood of information distortion increases. This is, on the one hand, a consequence of many years of closedness of our society and unreliable advertising. On the other hand, the explanation lies in the youth of our card business; In the fact that experts are catastrophically lack, and any successful experience in this area is considered a commercial secret used as weapons in a competitive struggle.

Accounting for calculations based on plastic cards in legal entities - suppliers of goods (works, services)

With the emergence of such a new type of service on the banking services market, such as calculations of plastic cards, there was a need to develop a methodology for reflecting operations based on plastic cards on accounting accounts both in credit institutions and in trade enterprises (services). From an accounting point of view, a plastic card is a technical information carrier, the proper use of which guarantees the accuracy and targeting of calculations. Trade and Service Enterprise concludes an agreement on the use of plastic cards as a means of means of payment with an ATM, which stipulates the procedure for authorizing cards, the conditions for calculating goods (work, services), the conditions for ensuring the commercial enterprise with the necessary technical means (POS - terminals, etc. d.) and others. In addition, the Agreement is attached to the instruction on the procedure for servicing plastic cardholders. The basis for reflecting on accounting accounts and records in accounting registers is the checkout reports with the accompanying documents. The main document is a slick (from the English. Slip - a form, a registration card), which is a blank of a special form, indicating the purchase of a purchase in the store and includes the details of the cardholder, the authorization code and the amount of the operation. Slip blanks are transferred to the trade enterprise by the Bank of Equirer and are forms strict reporting.

Slip blanks are issued under the report to a materially responsible person (usually, a cashier) and are taken into account on the off-balance account 006 "Strict Reporting Blanks" in the conditional assessment. Slip is filled in three copies under the car.

The first one is awarded to the buyer, the second is attached to the consolidated registry of the slips (which indicates the number of slips surrendered and their total amount) and the collector is given, the third with a copy of the consolidated slips is transmitted to the accounting department as part of the cash report. Collection terms are established depending on the number and total amount of accumulated slips and stipulate in the contract. Before the arrival of the collector, the registry of the slips is drawn up indicating their number and sum. The registry is filled in two copies: the first is transmitted with the slip of the collector, the second - from the receipt of the collector remains in the store.

Based on the resulting instance of the slow, as well as primary documentation: invoices, invoices, commodity checks, the accounting company reflects the implementation of accounting accounts. Based on the study, the conclusion was concluded that the organization of accounting operations using plastic cards requires the introduction of new subaccounts. In our opinion, it is necessary to open the following subaccounts to the accounts: to the account 55 "Special Accounts in Banks" - subaccount "Special Card Account", to the account 57 "Translations on the way" - subaccount "Calculations with banks by cards", by account 76 " Calculations with different debtors and creditors "- subaccount" Calculations with banks by cards ".

In the methodological recommendations for accounting and registration of operations of reception, storage and holidays of goods in trade enterprises approved by the letter of the Committee of the Russian Federation on August 10, 1996. No. 1-794/32-5 provides for one reflection option in accounting accounting on plastic cards in enterprises hosting plastic cards as payment for goods (work, services) - for enterprises that implement goods for cash payment (mainly enterprises retail):

Features of the loan provided by a bank card

The bank card is a means for compiling settlement and other documents to be paid at the expense of the Client.

But the bank card can serve as not only to the calculation tool, but also in the case of the use of a credit card opens access to bank credit resources. A bank credit card is a plastic card that allows its holder when buying goods or services to delay their payment. Each card holder is determined by credit limit on its loan account. Periodically, the holder receives a report on the movement of funds on its loan account, the details of the dates and the cost of purchases made and receiving cash in the form of advances, since the costs of funds are allowed -poledraft (credit for interest).

Experience of funds is allowed in the amount of the credit line provided by the Issuer.

During a certain period after receiving the report, the card holder has the right to pay off debt without paying interest for the use of the loan, or to pay a part of the amount and balance of debt, paying the percentage of the bank. Consider one of the most common credit schemes. For 25 calendar days (the so-called "Grace Period"), after the direction of the monthly discharge on a card account, interest on the amount of credit (debt) is not charged, but it is necessary to pay 10% of the debt. After 25 days, percentages at the rate of 20% per annum begin to accrue the unpaid part of the debt. For non-cash payment of goods and services, the Bank does not charge the Commission, for each cash receipt of cash is charged 2%. The annual charge for using the card is $ 25.

Thus, classical credit cards make it possible to repay them every month only 5 - 10% of the amount paid by the Bank, and the other part of the accounts remaining unpaid is a bank credit of the issuer to the card holder. This loan is provided today under 15-20% per annum (depending on the credit scheme of the issuer's bank).

A loan can be both one-time (cards in this case are called payment) and renewable (revolving).

The main feature of the classic credit card is the opening of a credit line by the Bank, which is used automatically whenever the purchase of goods is made or a cash loan is taken. The credit line operates within the limit established by the Bank, that is, the limit means the value of the loan provided, within which the cardholder can spend funds. The size of the limit is determined on the basis of the consistency of the client and its monthly income.

In addition, banks offer such a kind of credit card as a card with a limited loan period (payment card).

Unlike "classic" credit cardsReceiving a loan on payment cards is limited to one month. The calculated scheme actually works, which involves paying the entire amount of costs produced in the month over a certain period after receiving the bank statement without the right to extend the loan. For the period between making purchases and payment, the client receives a free loan, and in case of delay, payment is obliged to pay penalty interest. I would like to note that the credit scheme of calculations using plastic cards in addition to the obvious advantages that it gives both card holders and issuing banks includes a certain risk for the latter. Opening the credit line card holder, the bank faces problems that are inherent in this field of banking operations. Before issuing a credit card to the Client, the Bank needs to conduct a thorough examination of the financial situation of the future borrower, study it credit history and identify the degree of risk associated with the delay in payments and the non-missing loan. The loan issued by a bank card is associated with greater risk than other types of consumer loan. This risk is as follows:

First, issuing a regular consumer loan to the client, a bank, as a rule, receives providing in the form of a collateral of material values \u200b\u200b(for example, purchased in credit for long-term goods - cars, refrigerators, televisions, etc.) or financial assets (savings books, policies), as well as in the form of various kinds of guarantees and guarantees. This makes it possible in the event of an outstanding loan or long delay in payments to sell pledge and relevant means to pay off debt. In contrast, credit for the bank card refers to the category of loans without collateral. The guarantee here is only the name of the borrower himself, his good will, the desire and the ability to repay the loan. Naturally, the risk for the bank is significantly increasing [Roskin, with. 101].

Secondly, in the case of an ordinary consumer loan with repayment by installments, the debt of the borrower of the Bank (and, accordingly, the value of credit obligations under this loan) is gradually decreasing as the borrower is made periodic (monthly) contributions. Accordingly, a loan risk is reduced with a decrease in debt. According to the credit card, the borrower opens a renewable credit line. The work of the credit scheme is such that, when repaying the client, a part of the debt for the previous operations, the unused part of the credit line limit is automatically restored to the appropriate amount and again becomes an affordable borrower upon subsequent use of the card.

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G L A V A I. Theoretical foundations of the study

And using plastic cards.

1.1. The concept of a plastic card, its essence, role and place in the modern monetary circulation system.

1.2. Classification of plastic cards and mechanisms of their use.

1.3. Economic aspects of the use of plastic cards.

1.4. The evolution of plastic cards on the example of international payment systems.

G L A C A II. Plastic card market in Russia.

2.1. Stages of formation of a plastic card market in Russia.

2.2. Characteristics of the current state of the plastic card market in Russia.

Chapter III. Market development prospects

Plastic cards in Russia.

3.1. Problems of development of the plastic card market in Russia.

3.2. Prospects for the development and improvement of the plastic card market in Russia.

Recommended list of dissertations

• Cashless settlement systems using payment cards: World Experience and Russia 2004, Candidate of Economic Sciences Krylova, Olga Vladimirovna

• Economic conditions for the use of plastic cards in the system of non-cash settlements and lending in the Russian Federation 1999, Candidate of Economic Sciences Cherednichenko, Oleg Valerevich

• Bank plastic cards as a stage of evolution of electronic money 2006, Candidate of Economic Sciences Vasiliev, Dmitry Yuryevich

• Plastic cards as a tool of international payment systems 2003, Candidate of Economic Sciences Kosovo, Julia Vladimirovna

• Improving the efficiency of banking non-cash settlement systems: on the example of plastic cards 2008, Candidate of Economic Sciences Kostyuchenko, Alesya Sergeevna

The dissertation (part of the author's abstract) on the topic "Plastic card as a tool of non-cash payments in Russia"

Similar dissertation works specialty "Finance, money circulation and credit", 08.00.10 CIFR WAK

• Organizational and economic mechanism for the development of bank card products market 2008, Candidate of Economic Sciences Rodionov, Igor Vladimirovich

• Development of bank payment cards in financial globalization 2007, Candidate of Economic Sciences Kohanova, Victoria Sergeevna

• Development of a system of circulation of bank plastic cards in Russia 2006, Candidate of Economic Sciences Kuznetsova, Anastasia Vladimirovna

• Formation of an effective regional payment system and the development of new forms of remote customer service 2005, Candidate of Economic Sciences Golovko, Andrey Stepanovich

• Electronic payment systems in retail settlements 2003, Candidate of Economic Sciences Shangin, Andrei Aleksandrovich

Conclusion of dissertation on the topic "Finance, money circulation and credit", long, Mikhail Sergeevich

References dissertation research candidate of Economic Sciences Dolgikh, Mikhail Sergeevich, 2004

Please note the scientific texts presented above are posted for familiarization and obtained by recognizing the original texts of theses (OCR). In this connection, they may contain errors associated with the imperfection of recognition algorithms. In PDF the dissertation and the author's abstracts that we deliver such errors.

The plastic card is a generalizing term, which means all types of cards that differ in the appointment, on the set of services provided with their help, according to technical capabilities and organizations that will produce them.

The most important feature of all plastic cards is that they are stored for information used in various application programs of automated banking systems.

The first bank cards appeared in America. It was a credit card, but they were not banking and confirmed only the creditworthiness of the owner outside his bank. They were made from cardboard. In 1914, some stores and restaurants began to issue such cards to rich customers to use as a document when making a transaction. Thus, the stores sought to "tie" to themselves to themselves, which was subsequently called the customer loyalty program.

In the 1920s, cards from "clean" shops and restaurants switched to "dirty" gas stations (so the name "gasoline cards" appeared). It was necessary to change the material, and in 1928, the Boston company Farrington Manufacturing released the first metal cards. They were squeezed (embossed) identification data, which made it possible to some extent to automate the procedure for receiving the map.

When making a purchase by the seller on a special press (Imprinter), this data was made on the trading check - receipt (slip). Such a technology for receiving cards, despite the impressive modern technical achievements in this area, has been preserved and understood.

The start of bank credit cards put John S. Biggins, one of the consumer loan specialists from the Flatbush National Bank in Brooklyn. In 1946, he organized the work on the CHARGE-IT credit scheme, which provided for the receipts taken by local shops from customers for minor purchases. By purchasing the shopping, the store handed over these receipts to the bank, which paid them from buyers' accounts.

The first mass payment card system was created in 1949 by Diners Club. The main difference of it from the previous systems was that there was an intermediary between customers and commercial companies that takes over the calculations. This is exactly what Diners Club become the first and very mass universal card.

The idea of \u200b\u200bcreating such a card was born in the center of Manhattan, namely at the restaurant Major's Cabin Grill. Alfred Bloomingdale met, the grandson of the founder of one of the largest American department stores, his longtime friend Francis McNamar, who headed the financial company Hamilton Credit Corp at that time, and Francis's lawyer - Ralph Snyder.

In the process of dinner, the conversation came about a single client McNamara in Bronx. This entrepreneur allowed neighbors to use their bank account for interest. Shop sellers called him by phone and, having received permission, recorded the cost of purchases on his account. In such a transaction, the innovation was the presence of an intermediary, which, using its creditworthiness, provided a loan to people who have no opportunity to get it differently.

This financial scheme, they really liked. The flaw they saw only in lending to people who do not have in the credit line store. After all, it is most often that problems arise with them. Therefore, the restaurant seemed to them the most successful place to develop a new business.

The co-founders were solved as identification of clients of clients, which by that time were already quite common and used in many stores and gasoline companies. The program was attracted by 10-12 nearby restaurants of the city. During the first month, turnover amounted to 2 thousand dollars, but after four months - 250 thousand. After a year, 285 trade and service organizations served 35 thousand company cardholders. Diners Club regularly charged a fee for annual card maintenance in the amount of 3 dollars. By the end of 1951, the company brought profit owners in the amount of 61,222 dollars from the turnover of 6.2 million cards.

Further, together with the development of the United States market, the operations with cards began to be embedded everywhere. In 1951, Diners Club gave the first license to use its schemes and his name in the UK. And after that, such famous payment systems such as Visa, Mastercard and American Express appeared.

In our country, the first credit cards have penetrated along with foreign tourists and businessmen in the late 60s. Work with them was entrusted to the Special Department of the USSR State Committee. As almost any operation associated with currency, work with cards was strictly regulated and was under a watchful state ocom. Within the country, the cards were not issued - all work with them was to organize settlements with the cards of international systems, which were taken in some currency stores and hotels.

It should be noted that the maps of most payment systems, including international, for that period were with a magnetic strip. The introduction of international cards with microcham, that is, chip cards, was uncertain, because the development of a single standard EMV was also required. It concerned the situation in Russia. In the mid-1990s, several developing companies proposed solutions to organize payment systems, which were based on chip cards. Banks of Russia began to implement such local payment systems, and even released tens of thousands of cards, but due to the lack of a single standard of service, such cards were made to pay only in the same payment systems. From the most successful payment systems using chip cards, you can call the "Sberbart" (Sberbank project) and Golden Crown. Only these two systems were able to develop to all-Russian sizes. Unfortunately, the situation in Russian politics and the economy made its own adjustments, and the crisis of 1998 caused the loss of leading positions first STB Card, and then Union Card. Nevertheless, there is a serious competitive struggle between international and Russian payment systems on the card market.

We will pay attention to some historical aspects of the development of card business of Russian banks.

Initially, Russian banks showed quite strict conditions for issuing cards of international payment systems, and clients were chosen carefully. In the mid-1990s, tariffs for issuing and servicing plastic cards of international systems of any bank necessarily contain an item on the presence of an "insurance deposit" or "warranty coverage" - inaccessible to the client amounts, nevertheless, on its separate account. Used this deposit as a guarantee against overdraft on a special card account, although in fact these funds were the balances on the accounts that the Bank freely enjoyed. The amounts of the insurance deposit were decent, and the percentages on it were charged minimal. At the same time, the Commission for the cashing of funds was high enough - 2-3% in the ATM network of its bank and even higher when removing other banks in ATMs. In addition, a fairly large fee for annual service was charged.

By 2005, the situation in the card sphere changed significantly. More than a ten-year period of development of this business in russian banks led to lower tariffs. For example, the electron class maps within salary projects and not only began to release free. There was also a significant expansion of the grocery series, for example, appeared and became very popular full-fledged credit cards - the dream of any potential borrower. In addition, it became a broader scope of payment cards, because banks began to implement jointly with non-banking companies. Maps produced for networks of shopping stores, airlines, restaurants, etc. And finally, the business card itself in the banks of Russia reached a certain level, becoming effective, unified and friendly not only in relation to customers - card holders, but also to "customers from the street". The result of the rapid development of consumer lending, observed in 2000-2004, was the appearance of small banking offices in many large stores, which could issue a credit card within 15-20 minutes.

Today independent commercial banks Russia, having complete freedom of action against plastic cards, offers its customers cards both international and Russian.

Many banks prefer to diversify their activities and combine the release of international cards with membership in Russian payment systems. Cards of international payment systems have the undeniable advantage over Russian, as they are taken worldwide. There is no doubt that in Russia such cards have sustainable consumers among organizations and citizens who are often traveling abroad.

Introduction

1. International payment systems

1.1 The emergence of bank plastic cards

1.2 The concept of plastic cards

1.3 Issuers and Equile

1.4 Payment System and Cards

2. Market of banking plastic cards in the Russian Federation

2.1 Russian bank card market in numbers on the example of the Central Bank of the Russian Federation

2.2 State regulation of bank plastic cards in the Russian Federation

2.3 The problem of underdevelopment of bank cards in the Russian Federation

Conclusion

Applications

Introduction

The topic chosen by me "Bank plastic cards as a modern non-cash settlement tool" is important at the present stage of the development of banking systems.

In modern society, on the initiative of the participants in the economic process, many transactions are held daily, to acquire goods and services, including financial instruments. Transactions are paid through the money that are either in handling, or in the form of deposits in bank accounts, and credit can also be used. In addition, budget replenishment is carried out by contributing business entities and individuals, as well as financing state programs and budgetary institutions and organizations. All emerging monetary obligations are regulated either by transferring cash (cash calculations), or by transferring funds from accounts to accounts opened in banks (non-cash calculations).

The relevance of the topic of study in modern conditions for the development of world-economic relations is the process of integrating the economies of individual states and changing the conditions for the functioning of payment systems, which finds its manifestation, primarily in the development of non-cash forms of calculations. One of the tools of non-cash payments, the rapid development of which is observed during recent yearsIs a bank card, its widespread use simultaneously characterizes the degree of integration of the banking system and society, the development of banking operations and payment turnover.

The subject of study is the topic "Bank plastic cards as a modern tool for non-cash payments".

The object of study of this work is the latest data of the Central Bank of the Russian Federation on the development of bank plastic cards.

The purpose of this work is to establish the value of bank cards in modern world, consideration of the development of bank plastic cards in the Russian Federation, identifying deficiencies and analyzing finding ways to improve.

To achieve this goal, the following tasks should be studied:

The emergence of bank cards

2. The concept of plastic cards

Issuers and accommodation

Payment system and types of cards

Bank payment cards in the Russian Federation

1. International payment systems

1.1 The emergence of bank plastic cards

It is believed that the idea of \u200b\u200bcredit cards put forward by Boston journalist E. Bellamy in the 80s of the last century, describing them in their futurological story "Review of the Back" World of 2000. "

The time of the emergence of bank plastic cards is a certain degree controversial issue. It all depends on what cards are about. In the CIS, even many bank employees, arguing about cards, confuse different concepts. Some talk about credit cards, some call them banking, some plastic. The concepts of these, though intersecting, but not accurate. In fact, speaking of plastic cards, we mean only the material from which they are made. Calling them with banking, we clarify who emits them. By keeping talking about credit cards, we mean the calculation scheme between the cardholders and the issuer, which may not be a bank, but, for example, a shop or insurance company.

As it does not seem strange, it was the first to have credit cards that have not yet been banking or plastic. The meaning was to confirm the creditworthiness of the client outside his bank. Naturally, such a means of lending could not appear otherwise as in the United States, where the consumer loan of individuals has developed rapidly since the end of the XIX century.

Already in 1914, some retailers and oil companies began to issue special cards to their richest regular customers to "bind these customers to themselves. In 1928, the first metal plates were released by the Boston company Farrington Manufakturing, and then the plastic on the surface of which data about the card holder and its validity period were applied. The process of applying relief alphanumeric and special symbols to the card was called EmbosSing (EMBOSSing). The seller put such a plate into a special typewriter, called the Imprinter, and the letters crushed on it were imprinted in a trading check. After that, it remained only to fits the purchase amount and send a check to the bank to repay. In subsequent years, such elements of the financial credit scheme were invented, as a minimum monthly debt repayment, a period of delay, that is, interest-free lending, and many others.

Most specialists believe that the beginning of bank credit cards was laid by John S. Bigginz, a consumer loan specialist from the Fletbush National Bank in the New York District of Brooklyn. In 1946, Biggins organized a credit scheme under the name "Charge-IT". This scheme included receipts that were taken from customers with local stores for small purchases. After the purchase took place, the store passed the receipts to the bank, and he paid them from buyers' accounts.

The first American Express card (Amerikhen Express) was released on October 1, 1958. After a year, this company consisted of 32 thousand enterprises and more than 4,75 thousand card holders. The main reason There was a existing branched international network service network of American Express Travel Checks and huge financial resources that allowed to lend customers.

In the 50s, over 100 American commercial banks began their credit cards. But, perhaps, a fundamentally new period in the development of the card business began when the first and second largest commercial banks were entered: "Bank of America" \u200b\u200band "Chase Manhattan Bank". This happened in 1958.

As card programs grows, the majority of banks faced the main obstacle to the local network of servicing their cards. In 1966, "Bank of America" \u200b\u200bbegan issuing a license for the release of "Banxamericard" to other banks. In response to this, several large competitor banks "Bank of America" \u200b\u200bhave created their interbank card association - ICA (Interbank Card Association). In 1969, this Association bought the rights to the Master Charge card ("Master Chaj"), produced by the Western State Card Association, and most MCA bank members went to the release of Master Chaja. In turn, the banks produced Benkamericard, insisted that the card program would be derived from under the control of "Bank of America". So in July 1970 was created "Bankamenikard IncorPortid" - NBI.

In parallel with the development of the American market, the internationalization of card operations was also. It began in 1951, when Dyains Club issued the first license to use his name and scheme in the UK.

At about the same time, the British Association of Hotels and Restaurants began to produce a BHR credit card, which, without being a banking, was still a universal card. In 1965, this system, united with his Swedish Rikskort competitor, the owner of which was the family of Wallenberg, established the company "Eurocard International" (Eurocard International) from the headquarters of the apartment in Sweden.

The competition of American Cards of Associations continued in Europe. In 1974, MCA made a significant jerk in a competitive race with "Bessenerikard", signed an agreement with the British Express System, which was included in the Eurocardia Association. So began cooperation "Eurocardium" and the American Interbank Card Association, which produces "Master Chaj".

This became one of the reasons why, in 1976, NBI has renamed its Bankermanikard card at the currently known VISA. A similar step took in 1980 and the ICA, allowing its card a new name - MasterCard. She also stood on the spot. Expanding its cooperation with "Mastercard", this association as new technologies appeared concluded agreements with Cirrus / Maestro, which made it possible to expand the range of services offered by customers at the expense of cash cards in ATMs. At the end of 1992, EvroCart International was merged with the Eaglovka payment system. The new organization began to be called Europay International.

Competitive struggle unfolded between payment systems not only in Europe. In Japan, for example, despite the active attempts to conquer this Visa and Mastercard market, they lost JCB cards. The total number of holders of these cards in 1980 was almost 2 times more than Visa and Mastercard combined in Japan.

1.2 The concept of plastic cards

Plastic card is a personalized payable tool that provides a card to face the possibility of non-cash payment of goods and / or services, as well as receiving cash in branches (branches) of banks and banking machines (ATMs). The host / service and branch of the banking of the banks forms a network of card maintenance points (or receiving network).

A feature of sales and cash issuing on cards is that these operations are carried out by stores and, accordingly, banks "in debt" - goods and cash are provided to customers immediately, and funds in their compensation come to the accounts of service enterprises most often after some time (no more several days). The guarantor of payment of payment obligations arising in the process of servicing plastic cards is the issuer bank-issuer. Therefore, the cards throughout the entire period of action remain the property of the bank, and customers (card holders) receive them only for use. The nature of the guarantees of the bank-issuer depends on the payment powers provided to the client and the recorded card class.

.3 issuers and accommodation

Bank-issuer, release cards and guaranteeing the fulfillment of financial obligations related to the use of a plastic card issued by them as a means of means of means of means of means of means of means of means of means of means of means of means of commerce and services. These tasks decide the accuiver bank, which carries out the entire range of operations on interaction with card service points: processing requests for authorization, transfer to the settlement accounts of funds for goods and services provided by cards, reception, sorting and sending documents (paper and electronic), fixing the commissioning of transactions using cards, the spread of stop-sheets (list of cards, operations for which for one reason or another has been suspended today), etc. In addition, the Equiler can exercise cash on cards both in their offices and Through the ATMs belonging to him. The bank may comply with the performance of the functions of the Equiler and the Issuer. It should be noted that the main, inalienable functions of the Equiler Bank are financial, related to the implementation of settlements and payments of service points. As for the technical attributes listed above, they can be delegated to the accuar of specialized service organizations - processing centers.

Execution of the accurators of its functions entails calculations with issuers. Each Equiler Bank is transferring funds to service points for payment holders of the issuing banks included in this payment system. Therefore, the appropriate means (as well as, possibly, the funds that have been issued) must then be listed by the ECulele with these issuers. The operational conduct of mutual settlements between the efficiency and issuers is provided by the presence in the payment system of the settlement bank (one or several) in which banks - members of the system open correspondent accounts.

.4 payment system and types of cards

The payment system will be called a set of methods and implementing their subjects providing conditions for the use of bank plastic cards of the stipulated standard as a means of means of means of payment. One of the main tasks solved when creating the payment system is to develop and comply with general rules maintenance cards included in the system of issuers, carrying out mutual settlements and payments. These rules cover both purely technical aspects of card operations - data standards, authorization procedures, specifications for equipment used, etc., and the financial parties of service cards - procedures for settlements with trade and service enterprises, which are part of the receiving network, rules of mutual settlements between banks Tariffs, etc.

Thus, from an organizational point of view, the core of the payment system is based on contractual obligations Association of banks. The payment system also includes trade and service enterprises that generate a network of service points. For the successful functioning of the payment system, specialized non-financial organizations are needed, carrying out technical support for service cards: processing and communication centers, centers maintenance etc.

Processing Center - Specialized Service Organization - provides processing from the accommodation (or directly from service points) of requests for authorization and / or transaction protocols - fixable data on cards manufactured by means of cards and cash issues. For this, the Center maintains a database, which, in particular, contains data on banks - members of the payment system and card holders. The center stores information about the limits of cardholders and performs requests for authorization if the Issuer bank does not lead own base (Off-Line Bank). Otherwise (on-line bank), the processing center forwards the received request to the issuer bank-issuer of the authorized card. Obviously, the Center provides and send an answer to the Equiler Bank. In addition, on the basis of the transaction-accumulated transaction protocols, the processing center prepares and sends total data to carry out mutual settlements between the banks participating in the payment system, and also forms and sends to the access banks (and, possibly directly to the service point) stop-lists. The processing center may also provide the needs of issuing banks in new cards, carrying out their order at factories and subsequent personalization. It should be noted that a branched payment system may have several processing centers, whose role at the regional level can also be performed by banks.

Communication centers provide subjects of the payment system access to data networks. The use of special high-performance communication lines is due to the need to transfer large amounts of data between geographically distributed participants in the payment system when authorizing cards in trading Terminals., when servicing cards in ATMs, when conducting mutual settlements between the participants of the system and in other cases.

During the development of card systems, various types of plastic cards differing in the appointment, functional and technical characteristics arose.

By the calculation mechanism:

1 double-sided card

· Arrived on the basis of bilateral agreements between the calculations;

· Card owners can use them to buy goods in closed networks.

2.1 Multilateral cards

· Head National Bank Card Associations;

· Provide the owner of the card opportunity to buy goods on credit from various merchants and organizations of the service;

· Receive cash advances;

· Use cash machines to remove cash from a bank account, etc.

2. P. functional purpose Allocate the following types of cards:

· Credit cards used in credit payment systems;

· Debit cards - used in debit payment systems;

· Overdraft cards.

3. According to functional purposes:

1 Credit Cards:

· Payment of various services and goods at the expense of the loan provided by the Bank or a specialized service company, having no cash, no money in the bank account;

· It is necessary to have a contract with a bank in which the client undertakes to return the debt to the bank for a certain period of return.

3.2 Debit cards:

· Used to pay for goods and services, receiving cash in banks by direct write-off money from the payer's account;

· The client disposes only the amount from his bank account;

· Card processing in ON mode.

· Ability to make payments over the amount, which is credited to the account of the cardholder;

· This is a relatively small amount is interpreted as an automatic loan provision without a special loan agreement.

4. According to the material from which the card is made:

· Paper;

· Plastic;

· Metal.

Currently, plastic cards received almost widespread. However, paper (cardboard) cards, sealed or pressed in a plastic film are often used to identify the card holder. This is laminating card. If the card is used for calculations, then in order to increase the protection of the counterfeit, the more perfect and complex manufacturing of plastic cards is used. At the same time, in contrast to metal cards, plastic is easily amenable to heat treatment and pressure, which is very important to personalize the card before issuing it to the client.

Also, plastic cards are classified according to the method of recording information (see Table 1) and on issuers (see Table 2).

The main advantages of bank cards (especially international payment systems) are in their versatility. Payment systems are interested in their widest possible distribution. For example, bank cards can be used in stores, cafes, restaurants, museums, cinemas, casinos, gas stations, railway stations, airports - the list can be continued long enough.

In contrast to bank plastic cards private commercial or club cards Used only in the TCP of the company, i.e. Maps for paying for restaurants, how wide the network of points around the world are limited to the limits of such a system. These cards cannot be used to pay for goods in stores or receiving other services.

Banking and other cards used for calculations:

autonomous "electronic wallet";

"Electronic wallet" with a duplication of an account with the issuer;

"Key to the Account" - a means of identifying the account holder leading from the issuer.

It should be noted that the overwhelming majority of banking cards is an identifier, not a wallet. These include all Visa, Eurocard / Mastercard cards, American Express. Usually, smart cards are used as "electronic wallets", and the cards with a magnetic strip are very rarely used as a "wallet", since the magnetic bar does not provide an acceptable to the issuer to protect the information recorded on it.

However, it should be noted that, according to experts, in the foreseeable future, the share of smart cards in the global plastic services market will become the predominant.

2. Market of banking plastic cards in the Russian Federation

2.1 Russian bank card market in numbers on the example of the Central Bank of the Russian Federation

According to the Bank of Russia in the first half of 2011, Russian banks issued 157.7 million cards. The increase in the first half of the year amounted to 13.3 million cards. Compared to 2010, the number of banks of issuers and equipment increased from 688 at the end of 2010 to 692 at the end of the first half of 2011. This is 69.2% of the total number of credit institutions.

The number of card operations for the first half of the year increased to 1.9 billion transactions, and the amount of card operations, including cash withdrawal operations, up to 7774.9 billion rubles. At the same time, for the entire 2010, this figure amounted to 12,849 billion rubles. The number of host devices has also increased significantly and at the end of the first half of 2011 amounted to 788 thousand units, an increase of 95 thousand.

The dominant position among payment systems in the Russian market is occupied by international payment systems. Their share of 157.7 million cards that have bought in Russia accounts for 137.2 million cards. This is 87% of the overall emission. It should be noted that according to the Central Bank of the Russian Federation, the share of "active" cards in the card issue of international payment systems is quite low - only 52%, while Russian payment systems are 85%. This is explained by the fact that a significant proportion of emissions is carried out within the framework of salary projects, i.e. The holders of the cards themselves did not open them, but it became, and they use them reluctantly or do not use at all.

On cards of international payment systems and the share of operations to obtain cash higher than according to cards of Russian payment systems - 61% and 51%, respectively; and the share of cash receipt operations is also significantly higher than - 83% and 54%, respectively. This also suggests that holders are much more likely to use the cards of Russian payment systems to pay for goods and services (see Table 3, Table 4).

The debit cards are still dominated in the structure of emitted cards, which account for 71.6% emission. However, the share of credit and prepaid cards grow year from year. At the end of the first half of 2011, the share of net banknotes in the overall emission was already 7.6%, debit with overdraft - 15.2%. Thus, the share of cards with a credit function (in one or another form) amounted to 22.8%. The share of prepaid cards is 5.6%. Development of the card industry in different regions Russia is traditionally not uniform. The highest card per capita cards is 1.6 - in the Central Federal District. This is higher than an average of the Russian Federation (1.1 card). Here, the highest number of ATMs and electronic terminals per million inhabitants - 1033 and 4955 devices, respectively. Two more districts - Northwest and Urals - also exceed the average all-Russian indicator of per capita cards and on ATMs and electronic per capita terminals. (See Diagram 1,2,3,4)

However, the highest average transaction is marked in the Ural Federal District - 6179 rubles, while in Central - 5341 rubles. The center also overtook the Siberian and North Caucasus District in this indicator. At the same time, it should be noted that with quite a high development of ATM networks in the territory of the Russian Federation, the population uses them mainly for cash withdrawal. And the low level of secure enterprises of trade and services by POS-terminals holds back the growth of non-cash retail payments (see Diagon 4).

2.2 State regulation of bank plastic cards in the Russian Federation

In accordance with the regulations on the emission of bank cards and on operations performed using bank cards of 24.12.2004. No. 266-p Credit organization has the right to emission of bank cards of the following types: Calculated (debit) cards, credit cards and prepaid maps.

The prepaid card is designed to perform its holder - the individual of operations, the calculations for which are carried out credit Organization - the issuer on his own behalf due to cash provided by the Holder - an individual or funds received to the credit institution - the Issuer in favor of the Holder - an individual, if the possibility of using received funds from third parties is provided for by the contract between the holder - an individual and credit institution - issuer. A prepaid card certifies the right to require its holder - an individual to a credit institution - the issuer for the payment of goods (works, services, the results of intellectual activity) or the issuance of cash.

The credit institution has the right to attract bank payment agents to disseminate payment cards issued by this credit organization, as well as carry out the dissemination of payment cards issued by other credit institutions in the Russian Federation, foreign legal entitiesnon-foreign banks.

Specific conditions for the provision of cash for settlements on operations committed using settlement (debit) cards, credit cards, the procedure for the return of funds provided, the order of documentary confirmation of the provision and return of funds can be determined in the contract with the client.

On the territory of the Russian Federation, credit organizations carry out settlements with trade organizations (services) on operations performed using payment cards, and provide cash to cash payment cardholders who are not customers of the specified credit institutions.

The credit institution has the right to simultaneously emission of bank cards, acquiring payment cards, as well as the dissemination of payment cards. Emission of bank cards, acquiring payment cards, as well as the dissemination of payment cards is carried out by credit institutions on the basis of intrabank rules developed by a credit institution in accordance with the legislation of the Russian Federation, including this Regulation, other regulatory acts of the Bank of Russia, and the rules of participants in the settlements containing them Rights, duties and procedures for settlements between them.

A bank account agreement (bank deposit agreement) for performing operations using a prepaid card is not.

Specific terms of accrual and payment of interest (interest rate, payment time and other conditions) on the loan provided for settlements on operations committed using settlement (debit) cards, credit cards, and on the remnants of the Customer's funds on its bank account, Can be determined in a contract with the client.

Payment by the credit institution of interest accrued on the balances of the Customer's bank account is carried out on the basis of the settlement documents in non-cash, by crediting funds to the Client's bank account.

In the legislative documents of the Russian Federation there are the following definitions of the term:

ATM - electronic software and technical complex designed to make an authorized employee of the credit organization of issuing (admission) of cash, including using payment cards, and transferred a credit institution for the transfer of funds from a bank account (contribution account) client, as well as for drawing up documents confirming the relevant operations;

Personalization - procedure for applying for a payment card and record in the memory of the microprocessor, on a magnetic strip payment card information provided by the rules of the calculation participants;

Register of payments for transactions using payment cards - a document or a set of documents containing information on transactions performed using payment cards for a certain period of time drawn up by a legal entity or its structural unit carrying out the collection, processing and mailing to the participants in settlements - credit organizations of information on transactions with payment cards (processing center), and provided in electronic form and (or) on paper;

Electronic magazine - a document or a set of documents in electronic form formed (formed) by ATM and (or) electronic terminal for a certain period of time when performing operations using these devices.

Credit organization - the issuer is obliged to determine the maximum amount within which it assumes obligations on one prepaid card (hereinafter referred to as the limit of a prepaid card). The limit of the prepaid card established by the credit institution - the issuer should not exceed 100,000 rubles or the amounts in foreign currency equivalent to 100,000 rubles official course Bank of Russia, operating at the date of emission of a prepaid card. (see Appendix 2)

2.3 The problem of underdevelopment of bank cards in the Russian Federation

Now in our country in the payment circulation is about 25 million bank cards various systems. Approximately 15 million - international bank cards Visa, Eurocard / MasterCard, more than 8 million cards of private settlement systems. Since 2002, the own production of plastic cards in 50 banks of Russia has been established.

As for the service of plastic bank cards, in our country there are serious problems with this. Total about 3 million trade and service enterprises are equipped with electronic terminals and can accept cards. If we talk about ATMs, then there are only 1.5 million in the country. Also in the country there is a little less than 489 thousand cash issuance. It should be noted that today the network of ATMs and terminals developed only in Moscow and regional centers.

The underdevelopment of the technical infrastructure for servicing bank cards is one of the reasons for the small number of card holders in our country.

Thus, to improve the work of payment systems and an increase in the number of bank card owners in the Russian Federation, in my opinion, it should be equipped with electronic terminals as much as possible (which can take to pay for the card) of the trade enterprise.

Conclusion

Thus, in the process of studying the subject "Bank plastic cards as a modern tool for non-cash payments" I made the following conclusions:

Banking plastic cards are important in payment methods, since in the conditions of exacerbated competition in the retail services market, banks and payment systems began to pay more attention to improving the qualitative characteristics of their products, stimulating customers to make purchases using cards, including by providing overdraft by Accounts for settlements using payment cards. And banks are looking for new ways to conquer the market, they are trying to interest the client so that he enjoyed the card as often as possible. At the same time, the essence of the payment card is not at all in a piece of plastic, but in the organization of the debt system of non-cash payments under the payment system. As part of the study of the card payment system, the question concerning the impact of the payment instruments used on the monetary policy, which is the most interesting and ambiguous;

2. In the Russian Federation there is underdevelopment of the technical infrastructure for servicing bank cards in the breeder with the fact that today the network of ATMs and terminals developed only in Moscow and regional centers;

To improve the work of payment systems and increasing the number of bank card owners in the Russian Federation, in my opinion, it should be equipped with electronic terminals as much as possible (which can take to pay for the card) of the trade enterprise.

Thus, the goal of my work is achieved.

banking plastic card non-cash

List of used literature

1. Antonovich O. A, Ignatov A.A. Bank cards: concept, species, features // Bank Bulletin. - 2008-No. 32 - S.53-55.

Antonovich O. A, Ignatov A. B Bank cards: Past, present, future. // Bank Bulletin. - 2004 - No. 33 - C.2-5.

Batyukov A.D., Sotin D.V. Plastic money: from innovations to the system // Bulletin of the Association of Belarusian banks. - 2009 -. No. 31. - p.48-52.

Gucco A.A. Calculations by bank plastic cards // Bank Bulletin. - 2005 - No. 2/259. - S.5-52.

Korolenok V.K. System "Belkart" // Bank Bulletin. - 2007 - №9 / 266. - P.40-52.

Vorobev I.I. Card business - not a card house // case. - 2006 - № 9. - P.8-13.

Gusarov V.V. Strategic directions for the development of the plastic card market // Bank Bulletin. - 2007 - No. 4. - P.9-13.

Zubarev G.A. Processing center as a component of a system of non-cash payments // Bank Bulletin. - 2005 - No. 7. - p.32-33.

Retail Banking Research report material by 2007. The number of ATMs in the world will reach 1.5 million. " // World Cards. - 2006 - № 9. - p.28-30.

Olehnovich A.E. Evaluation of the effectiveness of the functioning of electronic calculations. - 2006 - No. 2. - p.49-54.

Plastic cards: practical encyclopedia /a. Andreev, E.L. Fast, etc.; Under Red.A. A. Andreeva. - M.: Publishing Group "BDTS-PRESS", 2006. - 576 p.

Pisher I.A. By early 2006 The amount of emission of plastic cards should exceed 2.5 million pieces // Banking technologies. - 2005 - № 7. - C.12-13.

Pisher I.A. State and prospects for the development of the payment system and non-cash payments // Bank Bulletin. - 2000 - No. 17. - C.12-16.

Plution of the emission of bank cards and on operations committed using payment cards of 24.12.2004 №266-P

Applications

Attachment 1

Table 1.

Table 2.

Table 3.

Consolidated statistics of the Russian payment cards market

Table 4.

Market statistics for payment cards for the first half of 2011, distribution on payment systems

Diagram 1.

Chart 2.

Chart 3.

Chart 4.

Diagram 5.

Appendix 2.

Central Bank of the Russian Federation

december 2004 N 266-P

Regulation on the emission of bank cards and on operations committed using payment cards

Chapter 1. General

1 This provision applies to credit organizations, with the exception of non-bank credit institutions carrying out deposit and credit operations.

2 The requirements of these provisions do not apply to emita maps that are not credit organizations intended for individuals, legal entities and individual entrepreneurs of pre-paid goods (works, services, results of intellectual activity).

3 In the present position, the following terms are used:

aTM - electronic software and technical complex designed to make an authorized employee of the credit organization of issuing (admission) of cash, including using payment cards, and transferred a credit institution for the transfer of funds from a bank account (contribution account) client, as well as for drawing up documents confirming the relevant operations;

personalization is the procedure for applying for a payment card and (or) record in memory of the microprocessor, on a magnetic band of a payment card of information provided by the rules of the calculation participants;

register of payments for transactions using payment cards (hereinafter referred to as the registry of payments) - a document or a set of documents containing information on operations committed using payment cards for a certain period of time compiled by a legal entity or its structural unit carrying out the collection, processing and newsletter to participants settlements - credit institutions of information on payment cards (processing center), and provided in electronic form and (or) on paper;

electronic magazine - a document or a set of documents in electronic form formed (formed) by ATM and (or) electronic terminal for a certain period of time when performing operations using these devices.

4 On the territory of the Russian Federation, credit organizations - issuers carry out the issue of bank cards that are a type of payment cards as a tool of non-cash payments intended for individuals, including authorized legal entities (hereinafter - holders), cash transactions located at the issuer, In accordance with the legislation of the Russian Federation and the Issuer Treaty.

This provision does not establish the requirements for the characteristics of a bank card (a map with a magnetic strip, a map with a microprocessor, scratch-card, a map in electronic form and other).

5 Credit Organization has the right to emission of bank cards of the following species: settlement (debit) cards, credit cards and prepaid cards.

The calculated (debit) card is intended to perform operations by its holder within the amount established by the credit institution - the issuer of the amount of funds (expenditure limit), the calculations for which are carried out at the expense of the Customer's funds on its bank account, or a loan provided by the Credit Organization - the Issuer Customer in accordance with the bank account agreement with the insufficiency or absence of cash in the bank account (overdraft).

The credit card is intended to be performed by the holder of operations, the calculations on which are carried out at the expense of funds provided by the credit institution - the issuer to the client within the established limit in accordance with the terms of the loan agreement.

The prepaid card is intended to be performed by the holder - an individual of operations, the calculations on which are carried out by a credit institution - the issuer on their own behalf at the expense of cash provided by the Holder - an individual, or funds received by the Credit Organization - the Issuer in favor of the Holder - an individual If the possibility of using cash received from third parties is provided for by the contract between the holder - the individual and the credit institution - the issuer. A prepaid card certifies the right to require its holder - an individual to a credit institution - the issuer for the payment of goods (works, services, the results of intellectual activity) or the issuance of cash.

Credit organization - the issuer is obliged to determine the maximum amount within which it assumes obligations on one prepaid card (hereinafter referred to as the limit of a prepaid card). The limit of a prepaid card established by the credit institution - the issuer should not exceed 100,000 rubles or the amounts in foreign currency equivalent to 100,000 rubles at the official rate of the Bank of Russia acting on the date of emission of the prepaid card.

Additional provision (transfer) of funds of the credit institution - the Issuer to increase the amount of obligations of the credit institution - the issuer on a prepaid card can be carried out within the limit of a prepaid card (if the possibility of additional provision (transfer) of funds of the credit institution - the issuer to increase the amount of the obligations of the credit organization - The issuer on a prepaid map is provided for by the contract between the holder - an individual and a credit institution - the issuer). total amount Additional granting (transfer) of funds of the credit institution - the issuer to increase the amount of the obligations of the credit institution - the issuer on a prepaid map, the identification of the holder - the physical person of which was not conducted, should not exceed 40,000 rubles during the calendar month.

6. The credit organization (with the exception of the estimated non-banking credit institution) carries out the issue of calculated (debit) cards and credit cards for individuals, legal entities and individual entrepreneurs, prepaid cards for individuals. The estimated non-banking credit organization carries out the issue of calculated (debit) cards for legal entities and individual entrepreneurs, prepaid maps for individuals.

Emissions of bank cards for individuals, individual entrepreneurs, legal entities are carried out by a credit institution on the basis of an agreement providing for the operations using bank cards. The emission of calculated (debit) cards intended for the operations related to their own economic activities of the credit institution is carried out on the basis of the order of the sole executive body of the credit institution.

Credit organization - the Issuer carries out calculations on transactions with calculated (debit) cards, credit cards, prepaid cards, taking into account the requirements of the currency legislation of the Russian Federation and this Regulation.

7 The credit institution has the right to attract bank payment agents to disseminate the payment card issued by this credit organization, as well as to carry out the dissemination of payment cards issued by other credit institutions, foreign legal entities that are not foreign banks (hereinafter - distribution of payment cards).

When attracting a credit institution - the issuer of banking payment agents to disseminate prepaid cards, monetary obligations of a credit institution on prepaid cards before banking payment agents - legal entities, including by pre-payment of prepaid maps, is not allowed.

8 Specific conditions for the provision of funds for settlements on operations committed using settlement (debit) cards, credit cards, the procedure for the return of the funds provided, the order of documentary confirmation of the provision and refund of funds can be determined in the contract with the client.

Providing cash by credit institution to customers for settlements on operations performed using calculated (debit) cards is carried out by enrolling the specified cash on their bank accounts.

Providing cash by credit institution to customers for settlements on operations committed using credit cards is carried out through the enrollment of these funds on their bank accounts, as well as without the use of a client bank account, if provided for loan agreement In granting funds in the currency of the Russian Federation to individuals, and in foreign currency - individuals - non-residents. Documentary confirmation of the provision of a loan without using a client's bank account is the register of payments, unless otherwise provided by the loan agreement.

Repayment (Return) of the loan provided for calculations on transactions performed using calculated (debit) cards, credit cards is carried out in a manner similar to the order established by clause 3.1 of the provisions of the Bank of Russia dated August 31, 1998 N 54-P "on the procedure for granting (placement) by credit institutions of funds and their return (repayment) ", registered by the Ministry of Justice of the Russian Federation on 29 September 1998 No. 1619, September 11, 2001 N 2934 (" Bulletin of the Bank of Russia "from October 8, 1998 N 70-71, from September 19, 2001 N 57-58) (hereinafter referred to as the position of the Bank of Russia N 54-P). Individuals can redeem cash loan with ATMs.

9 In the territory of the Russian Federation, credit organizations (hereinafter referred to as credit organizations - the boards) carry out settlements with trade (services) organizations (services) on operations performed using payment cards, and (or) provide cash to cash payment cards that are not customers of these credit institutions (hereinafter - acquiring)<*>.

10 Credit Organization has the right to simultaneously emission of bank cards, acquiring payment cards, as well as the dissemination of payment cards. Emission of bank cards, acquiring payment cards, as well as the dissemination of payment cards is carried out by credit institutions on the basis of intrabank rules developed by a credit institution in accordance with the legislation of the Russian Federation, including this Regulation, other regulatory acts of the Bank of Russia, and the rules of participants in the settlements containing them Rights, duties and procedures for settlements between them.

11 Intrabank Rules are approved by the Office of the Credit Organization, authorized by its charter, and must be required for all employees of the credit institution. Intrabank rules depending on the features of the activities of the credit institution must contain:

the procedure for the activities of the credit organization associated with the issuance of bank cards;

the procedure for the activities of the credit organization related to the acquiring payment cards;

the procedure for the activities of the credit organization associated with the distribution of payment cards;

the procedure for the activities of the credit institution in the implementation of settlements on operations committed using payment cards;

risk Management System in the implementation of transactions using payment cards, including the procedure for assessing credit risk, as well as preventing risks when using codes, passwords as an analogue of a personnel signature (hereinafter - ASP), including when processing and fixing the results of verification of such codes, passwords ;

the procedure for the credit institution in the event of loss by the payment card holder;

description of document management and technology for processing accounting information on operations performed using payment cards;

the procedure for storing payment cards to personalization procedure (hereinafter - non-loyalized payment cards) acquired by the credit institution and containing details (issuer name, etc.), payment cards after the personalization procedure, as well as the approved list of officials responsible for their storage; the procedure for moving non-loyalized payment cards within the credit organization and transfer them to personalization;

the procedure for providing funds to the Customer in the currency of the Russian Federation and in foreign currency for settlements on operations committed using settlement (debit) cards, credit cards, and the procedure for the return of these funds, as well as the procedure for accrualing interest on the amount of funds provided and the procedure for payment their client in accordance with the legislation of the Russian Federation, including regulatory acts of the Bank of Russia and this Regulation;

12 Client performs operations using settlement (debit) cards, credit cards in a bank account (hereinafter referred to as an individual account, an individual entrepreneur, legal entity), open on the basis of a bank account agreement providing for operations using settlement (debit) cards, credit cards concluded in accordance with the requirements of the legislation of the Russian Federation (hereinafter referred to as a bank account agreement).

The norms of this clause do not apply to operations committed using credit cards in granting funds to the Client without using a bank account in accordance with paragraph 1.8 of this Regulation.

13. A bank account agreement (bank deposit agreement) for performing operations using a prepaid card is not.

Funds entering the credit institution from a legal entity, an individual entrepreneur when refunding the payment (for the returned goods, refusal to work, services, results of intellectual activity), perfect using a prepaid card, increase the size of the credit organization's obligations on the same prepaid card, with The use of which was made by the specified payment, within its limit, if the contract between the holder - the individual and the credit institution - the issuer does not provide for another procedure for the payment of the returned payment.

14. When issuing a payment card, transactions with the use of a payment card, a credit organization is obliged to identify its holder in accordance with Article 7 Federal Law dated August 7, 2001 N 115-FZ "On counteracting legalization (laundering) of income obtained by criminal, and financing terrorism" (meeting of the legislation of the Russian Federation, 2001, N 33, Article 3418; 2002, N 30, Article 3029; N 44, Article 4296; 2004, N 31, Art.3224; 2005, N 47, Article 4828; 2006, N 31, Article 3446, Article 3452; 2007, N 16, Article 1831; N 31, Article 3993, Article 4011; N 49, Article.6036; 2009, N 23, Article 2776; N 29, Article.3600; 2010, N 28, Article.3553; N 30, Article 4007; N 31, Article 4166; 2011, N 27, Article.3873).

15. Specific conditions for accrual and payment of interest (interest rate, payment time and other conditions) on the loan provided for settlements on operations committed using settlement (debit) cards, credit cards, and to the remnants of the Customer's funds on its banking An account can be defined in a contract with the client.

Accrual of interest on the loan for calculations on operations committed using the calculated (debit) cards, credit cards, and to the balances of the Customer's bank account, are carried out in a manner similar to the procedure established by the Regulation of the Bank of Russia from June 26, 1998 N 39-P "On the procedure for accrualing interest on operations related to attracting and placement of cash by banks", registered by the Ministry of Justice of the Russian Federation on July 23, 1998 No. 1565, January 26, 1999 No. 1688, December 11, 2007 N 10675 ("Vestnik Bank of Russia "dated August 6, 1998 N 53-54, dated August 28, 1998 N 61, of February 4, 1999 N 7, dated December 17, 2007 N 69).

Payment by clients of interest on the loan provided for the calculations on operations committed using calculated (debit) cards, credit cards is carried out in a manner similar to the order established by paragraph 3.1 of the provisions of the Bank of Russia N 54-P. Individuals Can exercise interest on the loan provided with cash with the use of ATMs.

Payment by the credit institution of interest accrued on the balances of the Customer's bank account is carried out on the basis of the settlement documents in non-cash, by crediting funds to the Client's bank account.