Sberbank forms of statements for legal entities. Application for the use of an additional system protection mechanism Application application for the use of an additional Sberbank Mechanism
In order for the authorized individual to have the right to submit the company's financial interests in PJSC Sberbank, it is necessary to fill out a power of attorney from a legal entity that gives the right to dispose of funds on the accounts of the Client, to receive information when contacting the bank's territorial divisions, to represent the interests of the company on controversial moments.
Read more about Blanca
The completed power form is a document that according to the Rules of the Bank allows you to pay a trustee by the following powers on behalf of the Organization:
Where to download blank
Sample fill
Blanc of power of attorney PJSC Sberbank for legal entities contains all the items necessary for filling. Compilation is carried out according to the recommended form of the Bank in writing. Requires notary is not required.
What information is indicated?
The power of attorney contains the following main information:
SMS-informing
Other advantages
Mobility
Security
Flexibility
Video instructions for working with the system
We invite you to familiarize yourself with the system interface and the basic principles of its work:
To work correctly, the flash player is required (Flash-Player).
Memo and instructions
If you have chosen the option of work in the Sberbank Business online system using an electronic key and the USB SMART Card Reader driver and the driver is not installed in automatic mode, then the driver can be downloaded from the official site Microsoft.
For 32-x discharge OS (Windows 2000, Windows Server 2003, Windows XP), click on the link.
For 64-X discharge OS (64-bit operating system Windows XP 64-bit Edition version 2003, Windows Server 2003) Click on the link.
To work correctly, check your computer settings:
The value of the hash function of the conflict selection software module
64F6 1A57 7CDF 2B3F 85B6 4898 F24D 475F 075D 8310 F307 C6F3 877E CD2A 3A09 5730
Applications in Sberbank from legal entities
Sberbank is the largest Russian bank. It serves not only physical, but also legal entities. The interaction between them can occur not only through the separation of the bank, but also remotely. Often you can find questions about how to write statements in Sberbank from legal entities. To answer it as accurately as possible, it is necessary to consider special cases separately.
Application for replacing Tocken Sberbank Business Online
For the work of the company and IP with their accounts and counterparties, the Sberbank Business Online system is often used. After receiving the login and password to enter the client, you must select one of the following options for confirming the operations performed:
The second option is used by Sberbank's customers much more often, as it allows you to maximize your own account from unauthorized actions of other persons.
The number of tokens is determined by the number of users. Everyone should have his own. This means that if there are 4 people at the enterprise with the Sberbank system, it is necessary to obtain 4 cryptographic keys in the serving branch of Sberbank.
Token allows you to sign documents fully work with your account.
If there is a token, the client can become a user of another very convenient system - E-Invoicing.. It makes it possible to conduct an electronic document flow in the enterprise. Through this system, you can send reporting in the FTS and other instances.
Filling out an application for receiving or replacing a token
To become the owner of a digital certificate in USB format, it is necessary to send an appropriate application to the Sberbank office, compiled on a typical letterhead, which can be found in an application to the connection contract to the Sberbank business system online. The document is small, the following data is specified in it:
At the end, the signatures and decryption of the head and the chief accountant are mandatory, as well as the seal.
The second part of the document includes an act of receiving and transmission, which indicates the serial numbers and the cost of tokens.
In case of loss or damage to the keys to authorized persons, it is also necessary to contact the servicing department of Sberbank.
Password change in Sberbank Business Online
To work with the Sberbank platform, the online client uses a personal account, to enter which you need a login (identifier) \u200b\u200band password. Working with this platform provides for the possibility of changing the password if necessary. This may be required in a number of applications:
Available ways to change password in the system
There are several ways through which you can change the password. This can be done in the following order:
- Complete the authorization procedure in the Sberbank Business Sberbank. Go to the Personal Menu to the Settings section. There it is necessary to click on the point of access and security. Here the system offers the client to change the existing privacy settings, change its identifier or password. In this case, you must select a password change, enter the old password and come up with a new one, scoring it into the appropriate field.
- Appeal to the servicing department of Sberbank. This method is usually used in extreme cases or if it is impossible to recall the current password to your account. You should not panic in this case. Bank specialists will quickly restore access to the account. To do this, you must fill out a corresponding application for a password change in a particular account, take a passport with you and go to the Bank's Office. You can contact any of the branches of the Bank serving legal entities and entrepreneurs.
The application form is not large, it indicates the following data:
- name and legal address of the organization;
- INN, OGRN and the number of the current account of the company;
- information about the authorized representative receiving new passwords (FULL NAME and the document, which is the basis for issuing data to this person);
- account information for which you need to replace the password (login, attached phone number, full name).
- Get rid of balance on account. Available tools can be transferred to another settlement account or cash out, however, in this case, good reasons will be required for this.
- On the account it is necessary to leave a small amount of funds, which will allow you to pay for the Sberbank Commission for the service.
- Next, it should be obtained in the bank's separation an extract on the movement of money in an account and information about the existing balances.
- Fill out an application for closing the current account, pre-issuing an appropriate order or protocol in the company. In a request for closing the account, you must indicate the reason for such a decision.
- You need to turn to the branch of Sberbank, which made the organization's account maintenance.
- All debts before Sberbank are closed, including all sorts of commissions, subscription fees. A separate article is paid for the direct closure of the account.
- Only after that the Bank will accept an application from the authorized person of the organization. It must be filled on the Sberbank Blanc.
- The Bank needs to receive a notice of closing an account, which is subsequently provided to the local tax service itself.
- the number of the current account with which the write-off of funds for checking liabilities will be made;
- number of sheets in the book;
- the name of the organization, whose account will be made off the cash.
- Contact the bank branch with a written statement. If necessary, employees of the Organization will issue an application form client to receive a checkbook of the established sample.
- When filling out the application, it is necessary to indicate the requisites of the organization, to lift a certain seal and signatures of certain individuals.
- Next, it is necessary to make the necessary amount for the use of this service in the cash desk. The price of the checkbook is better to clarify in advance at the operator or call the Sberbank branch. Payment is made by one, regardless of what will be the duration of using a checkbook. Money can be provided with cash or write off the desired amount from the organization's current account.
- After that, the checkbook will be open.
- Receipt of discharge, certificate accounts.
- Removal and cash withdrawal.
- Repayment of loans.
- Opening deposits.
- Registration of loans.
- Drawing up applications for work within remote banking services, signing relevant acts.
- Getting, exchange of electronic keys.
- Consideration of applications for certification of electronic digital signature and encryption identifiers.
- view of the presentation - paper;
- the presence of the date of signing and validity period (if the document is not notarized, the term cannot exceed three years, in the absence of a specific date it is equal to one calendar year), otherwise the attorney is invalid;
- the list of operations permissible for the execution of operations set forth in a simple, understandable form;
- requisites of both sides (region of compilation, passport details, FULL NAME, PPP, INN, legal address of the institution, place of permanent residence / registration of an authorized person).
- Age from 18 years old.
- The presence of citizenship of the Russian Federation.
- A document is drawn up in arbitrary form, signed by both parties is provided to the bank.
- The template is drawn up directly at the Sberbank Service Office.
- Filling a document based on the downloaded sample must be performed in writing.
- Mandatory is information about the period of action of the document and the date, with which it comes into force. In the absence of the date of entry into force, the document will be invalid, if the period is not registered, then by default it is set for a period of 1 year.
- In order for the power of attorney to have full legal force and allowed the trusted person to fully use the available actions, it is necessary that the document contains the signature of the head of the enterprise or other employee who has the right to sign.
- Information about the trustee and the principal must necessarily be spelled out in the body of the power of attorney, as well as contain a list of an accessible principal to the principal. The document can endure a trustee by different types of powers, up to the possibility of full account management.
- Receiving a report on the movement of funds in the account of the organization.
- Conduct payment operations based on formed orders and invoices.
- Repayment of debt obligations. Decorated in Sberbank.
- Direct registration of debt obligations (requires additional documents, including the decision of the Council Meeting and the decision to make such a decision).
- Getting different kind of certificates related to the process of servicing corporate accounts.
- Closing and opening additional accounts or deposits.
The end is affixed by the signature, printing and date of the document. Next, a specialist of the bank makes the note on the application of the application.
Some Sberbank customers express their perplexity about the need to apply to the Bank's office in such cases. It is impossible to restore access via a phone call because the serving organization takes care of the safety of information and funds in the client's accounts.
Application for closing Sberbank's current account
Sometimes, as a result of various reasons, legal entities and IPs have the need to close their current account in Sberbank. Some of them do not know, in what sequence it is necessary to act.
Order of closing the current account with legal entities
For them, this procedure is more employed than for private entrepreneurs. Act when closing your own account is needed in the following sequence:
Account closure procedure by private entrepreneurs
For SP, closing the current account occurs much easier and faster than for legal entities. The client is enough to know the information about the funds remaining on the account, fill in the appropriate application with the appropriate details that surpluses will be listed (the difference between the residues and the commission).
The closure of the current account is only possible in the absence of an independent debt entrepreneur before Sberbank. If everything is in order, the Bank's specialist issues a corresponding notice that must be attributed to the tax service.
An application for closing an account can be filled only by an entrepreneur itself or his authorized representative. Moreover, in the second case, it should be spelled out in the contract between the client and Sberbank.
Application for issuing a checkbook in Sberbank
The checkbook is a working tool of many entrepreneurs and legal entities. It allows you to conclude transactions in real time. Many are treated in Sberbank for decorating a checkbook due to the convenience and simplicity of its use.
There is a unified form of form No. 896. It is used, including Sberbank. The Bank reserves the right to make any adjustments that do not contradict the existing standards.
What is necessarily indicated in the application for receiving a checkbook?
There is in the statement of any bank for issuing a checkbook The following mandatory details:
Be sure to declare a mark on who will be responsible for storing a checkbook. There may also include data responsible.
Receipt book
Get a checkbook in Sberbank is quite simple, for this it is necessary to act as follows:
Before using this service, it is necessary to clarify the size of the limit of removal of money from the current account by checking without prior notice to the bank.
We must not forget that the checkbook is a full payment document, operations on which are directly related to the enterprise's current account. Responsible persons must comply with records of records.
You need to pay attention to even minor moments. If the check is full of incorrectly, you will have to make a new form of strict reporting, while old will be invalid. It is impossible to make any corrections in the check. Such paper automatically becomes unsuitable for reception in the Sberbank branch.
The procedure for registration of the checkbook is pretty simple and understandable. If you have difficulty filling out the application, you can always ask for a sample and make entries in accordance with the example.
Sberbank: Power of Attorney for Legal Entities, Folding Sample 2018
Power of attorney is a legal document that gives the right to submit the interests of FL or organization to the authorized person. In many deals, where the principal is not able to participate, the actions on his name are entitled to carry out the guarantor, including participating in banking operations. A sample power of attorney in Sberbank from a legal entity can be downloaded below in the relevant paragraph and fill out independently either in the Bank's service office with the help of the manager. On the filling rules will be told in the article.
For what purposes is applied
Power of attorney gives a representative of Jurlitz or IP with the following powers:
Sberbank approved a sample of a power of attorney is not mandatory, can be compiled in free form, indicating the details of both parties: the principal and the attorney. After that, it is provided to a financial and credit institution for coordination and signing.
Procedure for writing authority
In order for the document to be legal force, the following conditions must be met:
The filled form is signed by the head or face acting.
In 2018, according to the updated requirements of the proximity, the provision of pressing the organization and the chief accountant is not required. There is also no need to assign a document from a notary. But there are cases when notarization and presence of seals is required. It is better to specify information in a banking institution.
The written authority can be issued for several employees or separately for each. The document may indicate the rights and competencies of each representative, depending on the instructions of the account holder.
Sample filling for legal entities
In order to simplify the procedure for issuing a document in PJSC Sberbank, the power of attorney NO 332 was created for legal entities. A typical document contains the details of both parties, a list of powers, a type of financial operations that the representative may execute on behalf of the principal.
It is permissible to indicate a specific banking department, where the authorized person is entitled to commit certain actions.
Power of attorney should contain a date of drawing up, the validity and signature of the principal and the attorney. When filling out and signing the document, the personal presence of both parties.
If the written authority is drawn up in an arbitrary form, first it is checked for compliance with the established standards of Sberbank and Russian legislation, for the presence of the necessary details, dates, signatures. The procedure lasts no more than a day, for non-residents of the Russian Federation, the duration can be increased to 72 hours.
The authorized person entered into a legal document, the following requirements are imposed:
Other restrictions legislation is not provided.
Power of Attorney in Sberbank from a legal entity, Sample 2018 (download)
This template can be fill in yourself either to consult a bank employee in the service office, but already on a paid basis. If you doubt, the relevance of the template will be resettled with a copy hosted on the official website.
Additional types of atticness for Jurlitz
In addition to the written authorities on the management of the current account on behalf of the Yurlitz, the head can make a document that provides the right to discover additional accounts, receive plastic payment instruments as a legal representative of the company.
Options for representing power of attorney two:
A separate line can be specified in the impossibility of the handover of the powers of the attorney to another. So enhanced information security for Yul. In this case, the responsibility for the actions performed will be assigned to one person.
Conclusion
A power of attorney for legal entities to represent their interests in Sberbank can be made in an arbitrary form by downloading the ready-made template on our website or the official resource of the bank. Fill in it yourself or consult your service office specialist.
Whatever the format is chosen, it is necessary to correctly fill out the details of the parties, indicate the date of drawing up, the period of reality and most clearly describe the rights of the authorized person as much as possible. Be sure to have trust signatures and representative.
Separately, you can prescribe the impossibility of the handover of the authority to another person. This measure helps to reduce the risk of fraud from the attorney, the entire burden of responsibility for the actions perfectly lies.
Sberbank Power of Attorney Blank for legal entities
In order to be able to present the financial interests of the client, you need to fill out the power of power of Sberbank for legal entities, you can download the Sample of 2018 on the organization's Internet resource in the Business section. Without this document, a business representative serving in a financial company will not be able to access the desired assets and perform an operation by contacting the Bank's Office.
Sample of filling power of attorney in Sberbank for legal entities
Sberbank-Destruction Blank for legal entities contains all the necessary points requiring filling. Request power of attorney at the notary is not necessary, however, when filling out the document itself, you should follow certain rules.
Since there is no uniform form for a proxy, then when making a document in Sberbank, the sample is currently updated for 2018 to download on the website of the financial institution or ascertaining in the nearest branch. If there is a need to use a blank of your own sample, then it must be predefined to be submitted to the bank for coordination.
Authority and List of Trusted Persons
Filling power of attorney is a serious process, since any violation of the norms will lead to the fact that the document will be invalid.
It is worth noting that sometimes the enterprise provides for the possibility of solving financial issues by several trusted employees. Since the document does not imply a repayment of authority to third parties, then all applicants involved must be spelled out in the document, as well as the spectrum of the possibilities of each trustee.
Financial actions, affordable proxy employee, according to Sberbank rules.
The trustee may be able to make both 1-2 of the above-described actions and have a complete list of opportunities.
Power of attorney to receive a bank card Sberbank sample
A client who has no opportunity to personally visit the bank branch to receive a bank card may delegate this need for a trusted person. However, in order for the financial institution to provide this opportunity to provide a power of attorney.
The confidence agreement, compiled between two individuals, must be certified notarized, otherwise the Bank will refuse to issue a map.
In the body of the document, the principal and trustee should be spelled out, as well as the authority that the last one is endowed. Actually, the structure of the document itself corresponds to the above-described form for legal entities, with one exception, it requires notarization.
If there is no possibility to refer to the notary, then you can come to the bank branch and fill out the blank. It is worth noting that in this case, both participants in the transaction must come to the bank, having a document certifying a document. If it is impossible, the appeal to the notary is inevitable
In regulatory documents on accounting and taxation, the author failed to find repair determination. The Big Covenant Encyclopedia 1 is considering repairs as a set of feasibility and economic events related to maintaining and partial or complete restoration of the consumer value of the means of production.
It does not contradict the above and determination of the repair of motor vehicles, shown in paragraph 2.2.3, the provisions on the maintenance and repair of the rolling stock of road transport 2 (hereinafter referred to as the position), according to which under repair it is understood as a set of operations for restoring a good or healthy state, resource The reliability of the rolling stock and its components.
Repair is performed both by the need for the appearance of an appropriate faulty state and forcibly according to plan, through a certain mileage or the operation of the rolling stock. The second type of repair is a planning warning. In accordance with paragraph 2.12, the provisions of the repair, in accordance with the appointment, the nature and volume of the work performed, is divided into capital and current. The overhaul of rolling stock, aggregates and nodes is aimed at restoring their health and close to full (at least 80%) of the resource recovery, the current - to ensure the working state of the rolling stock with the restoration or replacement of its individual units, nodes and parts (except for the base), reached the maximum permissible state.
However, such a distinction of repair is of interest only for the technical services of the organization. Questions that exciting accounting staff will consider in more detail below.
In accounting registers, all costs for the current and overhaul of fixed assets are recognized by the costs of the Organization on the usual activities (p. 26 PBU 6/01). For the purpose of taxation of profits - expenses of the Organization related to the production and implementation (sub. 2, paragraph 1 of Art. 253 of the Tax Code of the Russian Federation and Art. 260 of the Tax Code of the Russian Federation). In accordance with paragraph 1 of Art. 318 Tax Code of the Russian Federation These costs The organization has the right to recognize as part of both direct and indirect expenses.
Once again, we pay attention to that repairs, in contrast to the modernization, does not change the functional purpose or the technical characteristics of the facility of fixed assets. As a result, it is possible to conclude that it is almost impossible to produce the modernization of the car.
Technically, it is impossible to re-equip the truck to the bus, or to put such a new engine on the passenger TC, which will translate the machine to the next class by power (engine volume). Installation of additional equipment also does not change the technical characteristics of the car, therefore, it is recognized as repair.
However, the fiscal bodies are often trying to prove the opposite and finfing the organizations for the understatement of the Base on income tax. After all, if these manipulations with the car recognize repair, then the cost of its implementation will reduce the taxable profit of the current period, if modernization (retrofitting) - the initial cost of TS will increase by the amount of costs incurred, which relate to expenses through depreciation.
But the courts in most cases take the side of organizations.
According to the FAS SZO, the installation on the car of car alarms, audio systems, audiolynamics and antennas (security and acoustic systems) does not correspond to the signs established by paragraph 2 of Art. 257 of the Tax Code of the Russian Federation, and cannot be recognized by neither modernization, nor additions, nor other works that increase the initial cost of the car as an object of fixed assets (a resolution of 09.06.2008 No. A05-12045 / 2007). The organization reasonably included the costs of acquiring and installing on a car alarm, an acoustic system and antenna to expenses in accordance with paragraph 1 of Art. 256 NK RF as depreciation of individual inventory facilities.
In the decision of January 29, 2008 No. F09-9474 / 07-C3, FAS WE recognized the inclusion of the organization to the organization that reduces taxable profits on the basis of Art. 260 Tax Code of the Russian Federation, the costs of installing limit load limiters and configuring safety instrument on truckra. Thus, the argument of the tax authority that the specified costs are the addition of fixed assets and should be attributed to the change in the initial cost of these OS in accordance with paragraph 2 of Art. 257 NK RF, was rejected. The court proceeded from the fact that the replacement of limiters of the limit load was caused by a breakdown of this unit. In the process of repair, security instrument settings, the technical indicators of fixed assets have not changed, and the costs are aimed at maintaining autocranxes in a working condition.
FAS WE in the decision of 08.12.2008 No. F09-9111 / 08-C3 in case No. A07-6787 / 08 indicated that the costs of replacing the block of cylinders and all-metal bodies on the body of the same modification are the transfer of automatic gas 2705 to the proper working Status, rather than changing its technological or official purpose. Since the carrying capacity and other technical characteristics of the car remained the same, as well as the main tool did not acquire new qualities, the court came to the conclusion about reasonable accounting by the organization of controversial expenses as part of the costs when calculating income tax.
In the Decree of the Ninth Arbitration Court of Appeal dated 18.05.2009 No. 09AP-4556/2009-AK, 09AP-5218/2009-AK in case number A40-19901 / 08-112-60 noted that the replacement of the car's cabin cannot be honored , re-equipment, reconstruction, modernization, technical re-equipment from the point of view of paragraph 2 of Art. 257 of the Tax Code of the Russian Federation, because it does not change the technological or official purpose of the car and does not give it by other new qualities. Replacing the cabin in the car does not fall under the concepts of reconstruction and reorganization of existing facilities of fixed assets associated with improving the production and increasing its feasibility and economic indicators and implemented by the OS reconstruction project in order to increase production capacity, improve the quality and change of product range.
Installation on the car of an additional engine running on liquefied gas does not translates it to another amortization group, that is also not recognized as modernization (Decisions of the FAS WE dated December 19, 2007, No. F09-10406 \u200b\u200b/ 07-C3 and from 26.07.2007. in case number F09-1460 / 07-C3).
A manalia is a resolution of the FAS BJO dated 03.04.2007 No. A33-26135 / 05-F02-1027 / 07. In the case in question, the installation of the protection of the crankcase and the cut-off hatch in a passenger car is recognized by the court of retrofit.
According to the judicial board, the Carter Protection Installation was caused by the need to prevent mechanical damage to nodes and aggregates located at the lowest points of the car, prevent unauthorized access to nodes and signaling systems, electrical wiring, electrical units and electrical connectors from oxidation and dirt, improve the aerodynamic properties of the car ( Reducing fuel expenditures, enhancing bundles with expensive and increasing controllability), and when the hatch is inserted, a new feature (quality) occurs at the car.
Repair and re-equipment of the car can be produced independently or with the involvement of a specialized car repair organization. Both cases in accounting registers repair costs are optimally taken into account on account 23 "Auxiliary Production".
If the organization has the opportunity to repair the vehicle on its own (there is a repair base and staff of relevant qualifications), then primary documents indicating the transfer of a car to repair can be:
- order of the organization's management on the repair of the car (published in accordance with the plan of repair or on the basis of a defective statement);
- act on receiving-delivery of repaired, reconstructed, modernized facilities of fixed assets (in form No. OS-3 3).
At the same time, the costs of repair in accounting registers are reflected by the wiring:
Primary documents serving the basis for reflecting these costs in accounting can serve as an acts on the installation of spare parts for a repaired car, outfits (acts, table) on salary accrual, etc.
If the depreciation of the equipment used in the repair of the car, in accounting registers and for the purpose of taxation of profit is accrued in the same amount, then the accounting difference will not arise. In case, for the purpose of taxation of profit, depreciation on equipment is charged in a larger amount than in accounting registers, the size of the cost of repair will be respectively higher.
At the end of the repair, an appropriate document should be drawn up (for example, an act of form No. OS-3), on the basis of which the repair costs are subject to debiting on the expenses of the organization both in accounting registers (paragraph 7 of PBU 10/99) and tax purposes Profit (Art. 260 Tax Code of the Russian Federation). At the same time in accounting registers, the costs of costs are reflected by the wiring:
If the cost of repairing the car for income tax purposes turned out to be higher than reflected in accounting registers (depreciation on the equipment used in the repair equipment in tax accounting is accrued in a larger size), then in accordance with paragraph 12 of PBU 18/02 there is a taxable temporary difference. As a result, according to paragraph 15 of PBU 18/02, it is necessary to accrue a deferred tax obligation, which is reflected by the wiring:
- Debit Credit 77.
The foregoing concerns the situation when the organization does not create a reserve for the repair of fixed assets. In the formation of such a reserve, the cost of repairs should not be attributed to expenses that reduce the financial result and taxable profits, but to reduce the reserve created monthly. In accounting registers, this operation is reflected in the record:
Spare parts taken from the car repaired and suitable for further use or suitable only for putting in the metal are subject to gaining to the warehouse.
In our opinion, suitable spare parts, which remained after repairing the car, as well as scrap metal, can be considered return waste. After all, according to paragraph 6 of Art. 254 of the Tax Code of the Russian Federation returned waste recognized the remnants of material resources formed in the process of producing goods (performance of work, providing services), partially lost consumer qualities of the source resources (chemical or physical properties) and, by virtue of this, used with increased costs (reduced product output) or not used in direct intended. Spare parts left after the repair of the car, that is, in the process of performing work, partially lost their consumer qualities and can be used as in the repair of other cars (but already as used), or for another purpose - like hardware, pursued in scrap metal, etc.
In this case, the cost of spare parts is determined by the price of their possible use, that is, according to the cost reflected in accounting registers (p. 9 of PBU 5/01 4). Permanent differences with the subsequent write-off of these parts do not occur.
However, the Ministry of Finance of Russia claims that the cost of such spare parts should be recognized by non-evalization revenues for the purpose of taxation of profits (letters of 15.06.2007 No. 03-03-06 / 1/380, from September 10, 2007 No. 03-03-06 / 1 / 656). That is, the cost of spare parts when making tax accounting should be equal to the amount of the tax paid to the budget when they gain them in accordance with paragraph 13 of Art. 250 Tax Code of the Russian Federation (see example 1). This approach is legally approved from 01.01.2009 as a result of amendments to Art. 254 of the Tax Code of the Russian Federation by Federal Law of November 26, 2008 No. 224-FZ.
Removed from the car and speaking parts are evaluated in accounting registers of 1,000 rubles.
In accounting, this operation is reflected by the wiring:
- Debit 10 Credit 91 subaccount "Other revenues" - 1 000 rub.
The same amount increases taxable profits. As a result, the amount of tax will grow by 200 rubles. (1 000 rub. X 20%). And in tax accounting, the cost of spare parts will be exactly this amount.
With further use of spare parts there will be a permanent difference in the amount of 800 rubles. (p. 4 PBU 18/02). In accordance with paragraph 7 of PBU 18/02, a permanent tax obligation is charged, which is reflected by the wiring:
- Debit 99 Credit 68 subaccount "Calculations for income tax" - 160 rubles. (800 rubles. X 20%).
If the company instructs the repair of auto repair, it is a contract for the provision of relevant services (although for tax purposes, in accordance with paragraph 4 of Art. 38 of the Tax Code of the Russian Federation, this type of activity should be recognized by the work). The transfer of the car to the repair is confirmed by the act in form No. OS-3, which is drawn up in two copies, and at its end of the organization, an account and invoice for the cost of services rendered is set.
The cost of repairs produced by a third-party organization, in our opinion, can be immediately attributed to the expenses of the records:
When forming a reserve for repairing OS, repair costs are charged off at the expense of the reserve, which is reflected in the following wiring:
It is possible to modernize or re-equip, in our opinion, in some cases special technique - a truck crane, a mobile laboratory and other similar cars. Disassembling one mechanism and installation on the basis of the same chassis of another will lead to a change in the purpose of the car. Consequently, in accordance with paragraph 2 of Art. 257 Tax Code of the Russian Federation All costs of converting the machine are included in its initial cost and are expenses through depreciation.
It is unlikely that most organizations have their own production base, which allows you to establish, for example, on a cargo car winch (if the technical indicators of the chassis allow it) or re-equip it into a mobile laboratory or workshop. Therefore, a specialized company will be attracted to refit the automotive technology (see example 2).
The organization decided to re-equip the "Ural" cargo car in the mobile workshop. Automobile with an initial value of 2,340,000 rubles. When putting it into operation, a useful life was established 65 months. ( IV depreciation group). The rate of depreciation is thus 1,538% (1:65 months. X 100%), and monthly deductions - 36,000 rubles. Before making a decision on re-equipment, the car was in operation for 10 months. As a result, its residual value is equal to 1 980,000 rubles. (2 340 000 rub. - 360 000 rub.).
Under the terms of the contract, the contractor removes the body from the car, installs a closed van instead and mounts the necessary machines and devices in it. The removed body is returned to the customer.
Mounted in the van of machines and equipment, in our opinion, should be taken to account as separate facilities of fixed assets due to the following circumstances:
- the car and the equipment in it cannot be considered a complex of structurally articulated items - they have no general control and each of them performs an independent function;
- the useful life of the "filling" of the mobile workshop is significantly different from the same period of use of the car itself.
Consequently, having transferred one object of fixed assets to the contractor - the car, the organization after its alterations will have to take into account several objects - a refitted car and equipment. At the same time, the Contractor must specify the cost of the work done not only to remove the body and install the van, but also the installation of each of the machines.
At the time of re-equipment of the car, the depreciation accrual on it does not stop in the accounting registers (paragraph 23 of PBU 6/01), nor for the purpose of taxation of profits (paragraph 3 of Art. 256 of the Tax Code of the Russian Federation). Indeed, according to the above regulatory documents, the object is excluded from the composition of amortized property only if it is on reconstruction or modernization for more than 12 months.
The company that has completed the re-equipment of the car put an account for 826,000 rubles to the customer. (including VAT 126,000 rubles) and provided confirming the cost of work documents. They indicate that the cost of replacing the body amounted to 236,000 rubles. (including VAT 36 000 rubles), and the cost of the installed four machines - 590,000 rubles. (including VAT 90,000 rubles.).
The cost of re-equipment of the car in accounting registers is reflected by the records:
- Debit 08 Credit 60 - 200 000 rubles. - reflects the cost of dismantling the old and installation of a new body;
- Debit 19 Credit 60 - 36 000 rubles. - reflected the amount of VAT on the conversion of the car;
- Debit 68 subaccount "Calculations for income tax" Credit 19 - 36 000 rubles. - Adopted to deduct the amount of VAT on the costs incurred.
Installation of machines in the mobile workshop reflected by the records:
- Debit 08 Credit 60 - 500 000 rubles. - reflects the installation of equipment;
- Debit 19 Credit 60 - 90 000 rubles. - reflected VAT on installed equipment;
- Debit 68 subaccount "Calculations on VAT" Credit 19 - 90,000 rubles. - Adopted to deduct VAT on mounted machines 5.
After the re-equipped car passes re-registration in the traffic police, an increase in its value for 200,000 rubles. Reflects in accounting of wiring:
Filmed and operated to this two years, the body is charged to the warehouse at the price of its possible use, which specialists of the organization for the operation of automotive equipment were estimated at 25,000 rubles.
- Debit 10 Credit 91 subaccount "Other revenues" - 25 000 rubles.
For the purpose of taxation of profit, the cost of the body in accordance with paragraph 2 of Art. 254 of the Tax Code of the Russian Federation is recognized as equal to 5,000 rubles. (25 000 rub. X 20%).
With the end of the alteration of the car's alteration of the month, the depreciation is calculated on it already on the basis of the new value of 2,540,000 rubles. (2 340 000 rubles. + 200 000 rub.).
The decision to increase, reducing or maintaining the previous useful use of the object remains for the organization. Clause 1 of Article 258 of the Tax Code of the Russian Federation states that the taxpayer has the right to increase the useful life of the OS after its commissioning date, if at the end of the reconstruction, modernization or technical re-equipment of such an object, its useful life has increased.
The organization's engineers decided to leave the useful life of a car converted into a mobile workshop formerly. The rate of depreciation is not changed - 1.538%. Consequently, monthly deductions will be 39,077 rubles.
In the considered situation, the attracted organization carried out a conversion of the car using the equipment and equipment acquired by it. If the owner of the car is all the necessary acquires independently, and the contractor instructs only the dismantling of the old body and the installation of the equipment, in our opinion, the purchase can be taken into account as the equipment to the installation, that is, on the balance sheet 07 (see example 3). Indeed, in accordance with the instructions for applying an account plan on account 07, information on the presence and movement of equipment, which requires installation and intended for installation in constructed or reconstructed objects is summarized.
The organization acquired a new body (van) and intended for installation inside it machines worth 472,000 rubles, including VAT 72,000 rubles. This operation is reflected by the records:
- Debit 07 Credit 60 - 400 000 rubles. - reflects the cost of acquiring equipment;
- Debit 19 Credit 60 - 72 000 rubles. - the amount of VAT on the acquired equipment is reflected;
- Debit 68 subaccount "Calculations on VAT" Credit 19 - 72 000 rubles. - VAT on acquired equipment is adopted to deduct in accordance with paragraph 1 of Art. 172 Tax Code.
The transfer of equipment in the installation is reflected by the wiring:
After completing the car re-equipment, the Contractor sets an invoice for payment of only the work performed (without specifying the value of the installed equipment).
The cost of dismantling the old body and the installation of the new (worth 100,000 rubles) amounted to 50,000 rubles, excluding VAT 9,000 rubles. Re-equipment of the car reflected by the records:
- Debit 08 Credit 60 - 50 000 rubles. - accepted the cost of dismantling and installing bodyworks;
- Debit 19 Credit 60 - 9000 rubles. - reflected the amount of VAT according to the adopted installation (dismantling) work;
- Debit 68 subaccount "Calculations on VAT" Credit 19 - 9 000 rubles. - adopted to deduct VAT for the work performed;
- Debit 10 Credit 91 subaccount "Other revenues" - 25 000 rubles. - the dismantled body is credited.
The costs of the contractor associated with the installation of equipment amounted to 47,200 rubles, including VAT 7 200 rubles. The signing of the act of acceptance and transfer of these works will affect the records:
- Debit 08 Credit 60 - 40 000 rubles. - accepted equipment installation costs;
- Debit 19 Credit 60 - 7 200 rubles. - VAT on the cost of equipment installation;
- Debit 68 subaccount "Calculations on VAT) Credit 19 - 7 200 rubles. - VAT on the cost of installing equipment is adopted to deduct.
After signing the act of work performed, the organization adopts a re-equipped car with a new initial value of 2,490,000 rubles. (2 340 000 rubles. + 100 000 rubles. + 50,000 rubles) and machines installed in it cost 340,000 rubles. (300 000 rubles. + 40 000 rub.). These operations are recorded:
- Debit 01 Credit 08 - 150 000 rubles. - reflected the end of the conversion of the car;
- Debit 01 Credit 08 - 340 000 rubles. - Accepted to accounting machines and equipment installed in the car van.
Applied. By the decision of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7. Go back
Since the machines are not purchased under the contract of sale, but are mounted by the contractor, then, in our opinion, in this case, paragraph 5 of Article should be applied. 172 of the Tax Code of the Russian Federation, that is, the VAT to take to deduct on the date of reception and transfer of mounted machines. come back
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Applications of a risk-oriented approach in the field of VN / FT
Risk-oriented approach to countering the legalization (laundering) of income obtained by criminal means, and the financing of terrorism (hereinafter referred to / ft) is the basis of international standards for countering money laundering, financing terrorism and financing the distribution of weapons of mass destruction of a group of financial measures to combat Money laundering (FATF). According to recommendation 1 FATF, financial institutions are obliged to determine, evaluate and take measures to reduce their own risks of money laundering and terrorist financing (hereinafter referred to as AD / FT).
The risk-oriented approach allows flexibly applying UM / FT measures in order to more effectively distribute the available resources and send efforts to preventive measures in the fields of high risk of OD / FT.
The subject of the application of a risk-oriented approach in the field of AML / CFT has been developed in a number of documents adopted by international bodies and associations specializing in UNDE / FT. In particular, FATFs were adopted the following documents:
- Report "Specific factors pointing to the risk of revenue laundering from corruption", 2012 ("Specific Risk Factors in the Laundering of Proceeds of Corruption");
- Guide "On a risk-oriented approach to prepaid cards, mobile payments and payment services carried out through the Internet", 2013 ("Guidance for a Risk-Based Approach: Prepaid Cards, Mobile Payments and Internet-Based Payment Services");
- Guide "On Risk-Oriented Approach in the Banking Sector", 2014 ("Risk-Based Approach Guidance for the Banking Sector");
- Guide "On Risk-Oriented Approach when using Virtual Currencies", 2015 ("Guidance for a Risk-Based Approach to Virtual Currencies");
- Guide "On Risk-Oriented Approach for Organizations Carrying Money or Values", 2016 ("Guidance for a Risk-Based Approach for Money or Value Transfer Services");
- Guide "On Correspondent Banking Services", 2016 ("Guidance On Correspondent Banking Services").
Transfers of these documents are posted on the official website of the International Training and Methodological Center for Financial Monitoring (MUMCFM) in the Information Telecommunications Network "Internet", as well as on the official website of the Bank of Russia in the section "Countering Money Laundering and Financing Terrorism".
In September 2015, the Wolfsberg Group prepared a document "Actual questions of assessing the risks of money laundering, applying sanctions, bribery and corruption" ("The Wolfsberg Frequently Asked Questions On Risk Assessments for Money Laundering, Sanctions and Bribery & Corruption").
Wolfsberg Group is the Association of Thirteen Global Banks (Banco Santander, Bank of America, Bank of Tokyo-Mitsubishi-UFJ Ltd, Barclays, Citigroup, Credit Suisse, Deutsche Bank, Goldman Sachs, HSBC, JP Morgan Chase, Societe Generale, Standard Chartered Bank and UBS), the purpose of which is to develop recommendations for risk management related to the commission of financial crimes. Special attention to the Wolfsberg Group is given to improving the practice of "knowing your client" and AMD / FT measures.
The specified document is of practical interest for credit institutions, since it contains recommendations on the organization of the SD / FT risk assessment system, the risks of applying targeted financial sanctions and risks of bribing officials of financial institutions necessary to prevent the involvement of financial organizations in illegal activities related to one / ft corruption. It also contains examples of risk assessment, assigning ratings by type of customers, types of financial services and other criteria, the use of weight coefficients of identified risks.
In this regard, the Bank of Russia directs the informal translation of the specified document of the Wolfsberg Group (Appendix No. 1) for use in organizing work on the risk management of AD / FT.
For information, the translation of the document of the Wolfsberg Group "Guide to Provide Compliance with the requirements of legislation on countering bribery and corruption", adopted in July 2017 (Appendix N 2), is also sent for information. The document contains recommendations on the organization of risk-oriented mechanisms for controlling corruption risks, the effective implementation of which helps to reduce the risk of one from corruption and bribery in the financial institution.
With documents of Wolfsberg Guoppa, in English, you can find on the official website of the group in the information telecommunications network "Internet" on the links:
Assessment of risks associated with the commission of financial crimes is one of the elements by financial organizations / firms (hereinafter referred to as the financial organization) of internal control in order to counter financial crimes, which can be used to strengthen the internal control system in financial institutions. The results of the assessments make it possible to identify the main areas of activity subject to risks, improve the quality of management of these risks and ensure the placement of resources in the most vulnerable to risk areas, as well as the adoption of strategic (long-term) and tactical (medium-term) action plans for the management of revealed risks.
As a result of any risk assessment, numerous questions arise. This paper formulated some of the most frequently asked questions and answers to them. Other divisions of the Financial Organization, carrying out entrepreneurial risk management, compliance monitoring or auditing, can also use risk assessment forms and further as far as possible to coordinate the measures taken and the results of all risk assessments.
The Wolfsberg Group of International Financial Organizations has prepared this document, guided by the views of the members of the Wolfsberg Group on the existing best practices today, and with understanding how this practice should develop over time. Wolfsberg Group believes that this document will contribute to the work on the promotion of the practice of effective risk management and will contribute to the achievement of the goal of members of the Wolfsberg Group, which consists in the desire to prevent the use of their financial organizations in illegal purposes.
Wolfsberg Group consists of the following financial organizations: Banco Santander, Bank of America, Bank of Tokyo-Mitsubishi-UFJ Ltd, Barclays, Citigroup, Credit Suisse, Deutsche Bank, Goldman Sachs, Hsbc, Jpmorgan Chase, Societe Generale, Standard Chartered and UBS. American Express, Lloyds and RBS has also been attended to prepare this document.
The glossary of the main terms used in the document is given in Appendix A.
The literature devoted to the understanding of risk depending on the content, the size of the group and a number of other factors, a lot. Most financial organizations tend to use risk assessments in areas such as credit risk or market risk, where it is not difficult to determine the quantitative value of risk, which is usually evaluated before adoption. However, the risk assessment of the financial crime is somewhat different, since it focuses on the assessment of the "indirect" risk, that is, the risk reflecting the internal and external environment of the financial organization, including control tools aimed at reducing risks. However, during both types of assessment of the methodology of quantitative and high-quality risk assessment, they are useful, since they help the financial organization in assessing the risks, an understanding of the studied phenomenon, the analysis of sources and the influence of the risk of financial crime and the development of tools and methods for managing these risks. At its best manifestations, they allow you to eliminate a significant part of the bias and subjectivity of risk analysis, and also provide financial instruments for measuring risk.
In January 2014, the Basel Committee on Banking Supervision (BKBN) published a document called "Effective management of money laundering risks and financing of terrorism", which contains the following statement about the importance and procedure for the implementation of risk assessments:
"Effective risk management provides for identifying and analyzing the risks of money laundering and financing terrorism in a bank, as well as the development and effective implementation of policies and procedures commensurate to the revealed risks. When conducting a comprehensive risk assessment to identify the risks of money laundering and financing terrorism, the Bank must take into account all the essential factors of the inherent and residual risk, among other things, on country, sectoral, banking levels and the level of business relations in order to determine their risk profile and the corresponding needed to reduce it. "
Despite the fact that the specified document BKBN was issued relatively recently, over a long time, other legal regimes provide for risk assessment. For example, in the United States in the guidance on conducting inspections in the field of countering money laundering (under), prepared by the Federal Council for the Supervision of Financial Organizations (FSNFO), it is envisaged that the Bank's management should:
". To build a banking program compliance with the requirements for under the risk profile identified by the results of risk assessment. Develop appropriate policies, procedures and the process of monitoring and controlling money laundering risks (OD). For example, a bank monitoring system for identifying, learning and sending reports of suspicious activities should be developed taking into account the risk; At the same time, special attention should be paid to products, services, customers, persons and geographic regions with a high level of risk identified by the bank. When assessing the risk. "
In the UK, in the manual prepared by the joint coordination group on under, some judgments are set out to be taken into account when assessing risks. At the same time, the central theme of the specified leadership was the practice of applying a risk-oriented approach.
For the purposes of this document, when applying to the risk assessment of OD arose a general understanding of the need to include issues of financing terrorism (FT), applying sanctions, bribery and corruption. However, as it will be noted further on the issue below 5, although there may be a significant coincidence of the factors used in assessing the risks of one, bribery and corruption, assessing the risks of bribery and corruption may also include auxiliary components that are usually not used in standard risk estimates One and applying sanctions. At the end, the structure of the organization, the results of its activities and business priorities will have a strong impact on how the company will develop its assessment methodology.
Despite the fact that the above approach is usually applied by most financial organizations, other approaches and their variations, such as, for example, the practice of using risk scenarios, within which the probability of implementing the SD / FT scenarios and the degree of their impact as the calculation method is estimated. The inherent risk of a financial organization is effectively used and will continue to be effectively used by financial organizations.
There are many ways to conduct risk assessment, and each financial organization should implement relevant methodologies, taking into account a number of different factors, including its size, global presence, markets, organization and risk appetite. To ensure the effectiveness of the risk assessment, the senior management together with the main stakeholders should ensure relevant support for the formation of a healthy culture compliance with established requirements.
The main purpose of the risk assessment of the OD is to improve the management of the risk of financial crimes by identifying the general and specific risks of the OD facing the financial institution, determining how these risks are reduced by means of control in accordance with the organization's program and establishing the residual risk of a financial organization.
Risk assessment results can be used for various purposes, in particular, for:
- identify deficiencies in policies, procedures and processes under, as well as opportunities for their improvement;
- adopting informed decisions regarding the risk appetite, the implementation of control measures, distribution of resources and the use of technologies;
- to assist leadership in understanding how the internal organization of the structural unit or the program of compliance with the requirements under this or that direction of the financial organization's activities correspond to its risk profile;
- Development of risk mitigation strategies, including existing internal control mechanisms, and, accordingly, reducing the exposure of the structural unit or the direction of the financial organization's activities to residual risk;
- providing awareness of the highest management of the main risks, shortcomings in the control system and measures to eliminate them;
- facilitating the leadership of the highest level in making strategic decisions regarding the termination / elimination of one or another type of commercial activity;
- providing awareness of regulators on major risks, disabilities in the control system and measures to eliminate them within the framework of a financial organization;
- Promoting management in ensuring the compliance of the resources allocated and the priorities of risks.
2. How often should the risk assessment on the scale of the financial organization?
Risk assessment in a financial organization is a complex and resource-intensive task, but, nevertheless necessary to understand the internal risk environment of a financial organization. The frequency of risk assessment in the organization depends on a number of factors, including: used methodology, type and volume of intermediate checks, risk assessment results, as well as internal and external risk events.
The financial institution must determine the required periodicity of risk assessment to maintain the relevance of its results and risk reduction program. Some financial institutions update their risk assessments on an annual basis; However, in the absence of significant changes in the internal risk environment of a financial organization, some of them can make a choice in favor of risk assessment with less high frequency. In exceptional circumstances, such as, for example, the actions of the regulator, the risk assessment can be carried out more often than once a year.
Regardless of the frequency of risk assessment, the financial organization is usually obliged to inform annually on the state of the risk environment of OD, or in the form of annual reports or other types of reporting. Essentially, one approach is to carry out automatic intermediate confirmation of the very late risk assessment; At the same time, attention should be paid to the presence of any changes in a previously defined risk environment. These changes may be the result of internal (for example, a significant increase in the number of reports of suspicious operations) and external (for example, the use of significant measures of impact on the organization under consideration) of influence factors. Any changes can lead to the need to initiate additional action plans or implement an in-depth assessment in certain areas.
Additionally, a narrow risk assessment can be carried out focused on the areas of high risk and specific internal control mechanisms applied to the specified risk. The results of these narrowly directed estimates may be included in the following regular risk assessment of OD.
Financial organizations should regularly (preferably annually) review their methodology in order to ensure careful reflection of any changes in internal and external factors in them, to ensure the most accurate description of the possible risk. Any changes in the methodologies made annually should be carefully documented and approved by the relevant governing body (for example, the leadership of the highest link, the Executive Committee on Countering Financial Crimes). Changes should be assessed from the point of view of the ability of a financial organization to compare them with the results of the previous year, otherwise the allegedly significant changes in the results may be untented, not clearly explained or incomprehensible. Financial organizations can also choose a regular revision of the methodology conducted by an independent person, for example, an auditor or an independent third party. This will ensure consistency of risk management approaches under the financial organization, as well as to compare the methodology with analogues in the industry under consideration.
Whatever the approach is elected, financial organizations should ensure careful documentation and approval of such an approach to the leadership of the highest level. Risk assessment methodology should contain clear wording, especially in relation to the estimated factors, criteria used to assign points to the appropriate weight coefficients used in the quantitative assessment methodology, to applied evaluation adjustments, including, in particular, reasonable grounds for such adjustments and specific parameters Directions of activity / structural division of the financial organization. While arbitrary evaluation adjustments should not be the norm, circumstances may occur in which the adjustment "manual mode" becomes necessary, especially during the first few risk estimates and until the applied assessment methodology is stabilized.
The method of conducting risk assessment may affect the decision, whose competence includes such an assessment, and who manages it, that is, whether risk assessment is carried out at the level of individual activities, countries, region or financial organization; In addition, the implementation of the structure, the global presence and the level of complexity of the financial organization will be influenced by the decision. To assess the risk on the scale of the financial organization, several estimates may be aggregated (up to the overall level of the organization), although the implementation of tactical actions may remain within the competence of individual activities of the financial organization, rather than at the level of financial organization / group of companies. It is preferable that the implementation of strategic actions relate to competence and was carried out at the level of a group of companies or the regional level. Persons whose competence refers to the implementation of certain actions may vary depending on the scope and complexity of the financial organization; Nevertheless, they must be in the most favorable position from the point of view of responsibility for ensuring the necessary actions.
The scope of risk assessment should be clearly formulated, that is,: (i) risk assessment is carried out independently of the specific area of \u200b\u200bactivity and is devoted to the issues of compliance with the requirements of the legislation, or (ii), this is a comprehensive risk assessment, covering at the same time the activities of the financial organization and compliance with the requirements of legislation.
Similarly, the shape of the assessment or types of asked questions may vary depending on the scope of the business area (in the event that the activities of the financial organization covers a particular business sector). For example, a financial institution providing exclusively for the management of wealthy asset management can focus its questions and control tools mainly on the risks associated with the features of the geographical "presence", and the client type risk than in risks by type of products provided by products or channels of their implementation which are likely to present more interest in retail business. This will ensure increased attention to the estimated area and conduct a more thorough analysis.
Conducting risk assessment, financial organizations must select the appropriate format for comparing its results. Possible options include: (i) the creation of an individual internal recovery system for questions asked as part of risk assessment, and assigning risks of relevant levels, (ii) the use of programs for working with spreadsheets, (iii) calculation of risk levels manually, as well as other possible options. The selected approach should be commensurate with the size and complexity of the financial organization's activities, since it depends on the effectiveness and management of risk assessment. The financial institution must choose the most appropriate approach and after making a decision to document its logical substantiation. When making a decision, the financial organization should also take into account whether it is possible to calculate the risk levels and track the actions that needed to take in the course of risk assessment. Although said actions may affect another internal system, it must be fixed that a certain action was the result of risk assessment.
If various approaches are used in the financial organization, the principles of risk assessment methodology should be respected in succession so that the relevant results can be comparable from the point of view of the levels of identified risks. After the development of a financial institutional risk assessment methodology is advisable to provide a sequence in its application at a certain level, that is: no changes in the methodology should become an obstacle to comparing the results of the risk assessment with the results of previous risk assessments in order to identify real growth / Stability / reduction of risks in any financial organization. An example of the risk assessment process is given in Appendix B.
4. Whose competence includes the implementation of risk assessment?
Responsibility for the risk environment is the leadership of a financial organization. It may delegate the risk assessment to the legal service / division to counter financial crimes / divisions responsible for compliance with the legislation on (hereinafter referred to as the Service under), which can be endowed with a primary responsibility for initiating and conducting the risk assessment of OD. This may include tasks such as: development of methodology, maintaining its relevance, periodic update / initiation of evaluation processes, as well as storing data on completed estimates. The leaders responsible for the specific activities of the Financial Organization, as well as other non-core units, such as, for example, information technology units, operating risk and payments, may also be obliged to participate in risk assessment. It should be noted that, although the leadership of the Financial Organization may delegate the risk assessment process under, the risk responsibility remains strictly behind the unit, whose competence may also include the implementation of any actions required in connection with the identification of omissions and disadvantages during the assessment of the risks of omissions and disadvantages ( See Question 3).
The purpose of the risk assessment and the contribution required from each side should be clearly defined; At the same time, in the framework of the annual formulation of tasks to the financial institution's staff at the discretion of financial organizations, specific responsibilities of relevant employees may be determined during risk assessment. Financial organizations should also provide timely and appropriate learning / consulting staff involved in the risk assessment in order to guarantee a sequence in the implementation of the approach, for example, regarding the understanding of special terminology.
The selected risk assessment mechanism must be fully approved by the management of the financial organization and to be used as one of the tools through which the culture of compliance with the requirements of legislation is supported. The service under the must guarantee the availability of the necessary resources to manage the risk assessment process and its results.
5. Should the risk assessment should include an assessment of risks of bribery and corruption along with the risks of other significant financial crimes?
In most financial organizations, the Division to ensure compliance with the requirements of legislation in the field of conducting issues under (including the opposition of FT), the application of targeted sanctions, counteracting bribery and corruption in the framework of one unit, as a rule, to comply with the requirements of legislation in the field of countering financial crimes. Prior to the commencement of the risk assessment, the financial institution must, first of all, evaluate and identify the volume and content of the upcoming risk assessment. Historically, it has developed that the risk assessments are focused on the client's risks, the type of operation and other risks associated with the most traditional forms of OD. However, over time, new types of financial crimes have become predicate in relation to OD, and thus, in the framework of ensuring compliance with the requirements of legislation in the field of under review, a wider range of suspicious activities is considered. In this regard, the risk assessment process may include an assessment of various and sometimes incomparable activities, including OD, the application of international sanctions, bribery and corruption, various types of fraud, insider trading, market manipulation and tax evasion. In this case, not only the duplication of the factors used to evaluate various risks, but also their significant misconception.
In this regard, financial institutions may prefer to carry out a unified risk assessment covering all the areas mentioned, the implementation of individual estimates or a combination of these options. The following are issues that should be considered to make a decision regarding the breadth of risk assessment coverage:
- Sanctions. To a certain extent, the risk assessment of the application of sanctions intersects with questions of OD and is often carried out in conjunction with the risk assessment of OD, although it requires information and sources of information characteristic of this area and often available only in a centralized manner. The leaders published by regulators, especially in the United States, provide for various enhanced risk factors that should be taken into account in the framework of the risk assessment of the application of sanctions, including, among other things: international money transfers, the so-called "non-resident accounts" or "Individual accounts of temporary residents without constant living place"; foreign customers accounts; cross-border operations of the automated clearing chamber; letters of credit and other trade finance tools; electronic banking operations; Correspondent accounts of foreign banks; transit accounts; maintenance of wealthy customers worldwide; Foreign branches and subsidiaries; investment in foreign securities; Combined accounts used by intermediaries and third parties to carry out stock operations. Many of these, as well as other similar factors, are usually associated with the risk assessments of OD. However, the nature and effectiveness of control tools focused on reducing risks associated with the application of sanctions, especially the system of screening of sanction lists during payments, cash flow and other assets transfers may differ from the main risk reduction tools in the field of under. Other tools, such as the level of appropriate customer checks with an increased risk of sanctions, are usually components of a program under a financial organization.
- Bribery and corruption. The factors used to assess the risks of OD can also be applicable in assessing the risks of bribery and corruption. For example, the jurisdiction of clients and / or the location of the structural divisions of the financial organization is important for the assessment and risks of OD, and risks of bribery and corruption. The risk emanating from jurisdiction is partly dependent on factors such as, for example, the presence of regulatory legal regulation, the stability of the regulatory environment and the level of legal culture. These factors significantly affect the risks of OD, and on the risks of bribery and corruption. Certain aspects of the client base of the financial institution will also be significant in terms of risks of one and risks of bribery and corruption. For example, the volume, share and / or size of the organization of clients related to government agencies can influence the risks of OD, and the risks of bribery and corruption, although in varying degrees. Despite the fact that there are some duplication of the factors used in assessing the risks of one and risks of bribery and corruption, some other factors can be much more relevant to assess the risks of bribery and corruption. Among such factors - the presence of third parties acting on behalf of and on behalf of the financial organization, the practice of hiring personnel, charitable activities, presenting business gifts and holding entertainment events. These factors, as well as other not contradictory practitioners of business relations, can potentially be used in improperly to provide any advantages to a specific state representative or a customer employee or a third party (or receiving appropriate advantages from these people) and, accordingly, can create risks bribery. In this regard, the tendency to apply such practices and their scale should be taken into account within the framework of the risk assessment of bribery and corruption.
It is necessary to provide the possibility of allocating any of these risks as part of the risk assessment based on the collected basic information, which will create the conditions for the preparation of specific judgments regarding risks.
Regardless of whether the financial organization is in the formal procedure, an assessment of the foregoing (and other) risks of financial crimes through a single risk assessment of one or individual assessment processes, it is necessary to ensure an understanding of the risk-based service in the framework of the financial organization. Similarly, the service should be understood as the level of efficiency and the existing shortcomings in the control tools focused on relevant risks of the financial organization, regardless of whether the competence of the service under managing and maintaining the specified tools.
Recently, such offenses, as the implementation of insider transactions and market manipulation, have become predicate crimes in relation to OD and, in essence, can be considered as part of the risk assessment of OD. Nevertheless, at the moment they are usually subject to consideration without lining with the risk assessment of OD, despite the similarities of the methodologies for estimates of the specified risk species. If, in accordance with the decision of the regulatory body / organ of the legislative power, the list of predicate crimes is complemented by a new offense, it may be necessary to revise the assessment methodology in order to ensure its proper coverage.
6. What is the traditional / standard methodology for assessing the risks of OD?
Despite the existence of a set of risk assessment methods, the most common approach, which is increasingly used by financial organizations, is the so-called "traditional / standard methodology". The following scheme allows you to illustrate that such a methodology may imply in practice, although, of course, in various financial institutions, it can take various forms:
Risk assessment should cover all the activities of the financial organization; At the same time, it can be carried out by parts or as a component of the cycle of the financial organization, in order to focus on specific areas, such as: divisions, internal structural units of a financial organization or individual areas of its activities, countries and / or legal entities. As part of risk assessment, all significant risk factors should be considered to determine the risk profile and the subsequent nature assessment of the nature of the risk reduction tools, both in terms of their development and the position of their operational efficiency in order to determine the residual risk which should be within the framework of the established risk-appetite of the financial organization. While risk assessment is the responsibility of the entire financial organization, the risk assessment of OD, as a rule, is simulated and is carried out by the competent service under, which is guided by special knowledge and expert skills, and also collects the necessary information from external and internal sources. Risk assessment can be considered as a three-step process.
Sberbank is the largest bank in Russia. The number of people's appeals in it is growing every year. The need to consider statements to Sberbank for individuals is related to the fact that within this financial institution provides its typical forms of most documents.
This practice allows you to avoid differences in filling the forms, applications, questionnaires between various departments and branches of the bank. The unification of the document helps the institution to achieve unity in conducting document management and relevant client bases.
Of course, any form or document in Sberbank meets state regulations and standards, sometimes it may not differ from the standard document at all. As a rule, applications and questionnaire are supplied with Sberbank logo. An additional details of the branch may be indicated in the application. Consider forms, samples and forms that are most often interested in individuals.
Sample application for loan restructuring in Sberbank
Many customers today seek a loan in Sberbank. Often there is a need to obtain another service - restructuring of existing debt. It is especially relevant today as a result of an unstable economic situation in the country.
Restructuring can be subject to almost any loan, including mortgage and consumer loans for various purposes. It does not depend on the possibility of restructuring and from the loan amount, it may be a small amount of several thousand or large debt of several million rubles.
Free Legal Advice:
Appeal to the bank for the restructuring of the loan is not considered by the credit institution negatively, they note on the contrary:
- the presence of force majeure circumstances forced to seek help;
- the presence of a borrower of an increased sense of responsibility, which indicates further debt payment.
Appeal to Sberbank, drawing up an application for restructuring
To get approval, the client is very important to correctly fill out a loan restructuring application in Sberbank. In the text of the document, it is necessary to justify your appeal for help in a financial organization. Ideally will be an indication of various laws giving the client the right to providing such a service.
There is no unified application for all banks, it can be filled in free form, however, Sberbank has its form of this document.
At the very beginning of the application (in the header), the name of that branch is indicated, in which the client wants to make restructuring. Directly in the document itself, the applicant asks the creditor to restructure debt on a specific contract (its number and date of conclusion is indicated).
In the body of the statement, the client asks restructuring under certain conditions. The following problems of solving problems are provided in Sberbank:
- reducing a monthly loan payment for a certain amount;
- changing the timing of payments (for example, switch from annual payments for monthly payments, but smaller);
- change or provision of security (specify specific data on guarantors or pledge property).
The applicant must also indicate the reasons that prompted him to apply to the Bank for restructuring. This may be due to one of the following factors:
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- loss of source of income (dismissal, reduction, etc.);
- reducing income level indicating a specific reason;
- other reasons (fit by the borrower independently).
It is important in the document to indicate when it became necessary to restructure debt and which there are possible sources for repayment of debt.
If the borrower has guarantors, he makes a mark that they are warned of possible loan restructuring.
At the end, the signatures of the borrower and its co-coaches are affixed (if any), the names are made and the document is specified.
It is worth taking care of the provision of documents indicating changes in the financial condition of the applicant. This will increase the chances of registration of debt restructuring.
Sample application for early repayment of the loan in Sberbank
Deciding on the early repayment of the loan, the client must very seriously approach the preparation of the necessary documentation. There is a certain procedure for submitting such an application.
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It is very important to understand that there should be no errors in the document. Better when filling, having a sample application for early repayment of the loan in Sberbank.
The application for early repayment of a loan is an important notification document, which is usually drawn up in an arbitrary form, but must comply with the requirements of the requirements.
He is filled with the borrower himself. The recipient is the branch of Sberbank, in which the loan was issued. The right to early repayment is given to any borrower in accordance with Russian legislation. No agreement can violate or limit this right.
There are certain obligations and the borrower itself. He must submit to the bank 30 days before the repayment of debt. But here a lot depends on the policy of a financial institution. Sberbank sometimes considers the application faster than this period.
Requirements for the content of the application for early loan repayment
No special requirements for this statement or law nor Sberbank impose. There are a number of standards to which the client must follow when drawing up a document. They need to clearly indicate the causes and unification of applications within the bank. The document indicates the following data:
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- at whose name is a statement (they are prescribed here, in which the branch of Sberbank is sent to a document, on whose name - director or head of the unit, sometimes indicate the address of the location of the department);
- FOUTHER OF THE COUNTRY CUSTOMER;
- the name of the filled document fits;
- the main part indicates the credit agreement data (number and date);
- a desire is prescribed to pay off debt through money on a specific account (its number is indicated), in a certain amount;
- it is indicated when the debt repayment should occur;
- references are made to certain legislative acts, giving the right to the client for early repayment of the loan;
- in the end, the date, name and signature with decoding are affixed.
At the end of the document there is a place for marks a specialist bank accepting a statement. This document is filled in two copies (the second client leaves himself, receiving records of acceptance of the application by the employee of Sberbank, his signature and printing institution). Dates are better not to prescribe in advance, but to clarify the information so that the application does not contradict the requirement of filing for a 30-day term before making the remaining amount of debt.
Application for receiving Sberbank card
Many customers turn to Sberbank to receive various types of cards. Someone wants to make a debit card, someone's credit card. A huge number of banking products causes an increased interest in this service.
The procedure for obtaining various cards as a whole is the same. It is necessary to act the client in the following sequence:
The owner of the Sberbank card can face:
- having Russian citizenship;
- we have reached 18 years (if an additional card is produced, the threshold decreases to 7 years in case of obtaining the consent of the legal representative).
As a rule, it is necessary to obtain a solution to the bank not more than 2 days. Some statements are considered immediately. For example, on Momentum cards.
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The non-resident of the Russian Federation can become the owner of the bank card of Sberbank, but in this case the decision is made by the Bank's employees individually.
Credit Card Features
For credit cards, you must fill in the appropriate questionnaire. In fact, the credit card is one of the loan varieties. It is necessary to get it almost the same as other types of loans. The difference lies in the absence of the need to provide provision, more loyal requirements for the borrower and high interest rates.
Fill out an application for a credit card by Internet. To do this, it is enough to have your own account in Sberbank online. After sending the necessary data to the client will only have to come to the bank branch for signing the contract and obtain a credit card.
Applications for debit cards
Today, you can get a debit card in Sberbank by filling out the appropriate statement in the nearest branch. The client must indicate which banking product he wants to get. In Sberbank, you can make maps of different status, including Gold, Platinum. For these categories there are certain requirements for customers themselves.
In addition, a salaries can be issued in Sberbank and social cards. The last variety is intended to transfer pensions, various benefits, material assistance to it. In these cases, the Client should not appear in the Bank's Office, but to the organization where it works or receives a manual, with the relevant statement. Authorized persons independently issue a card for the recipient who will only remain pick it up.
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The order of filling out a blank loan in Sberbank
Sberbank has a number of credit programs. Before applying, select your loan option. But regardless of the choice (consumer loan, mortgage, car loan) form, which is issued in the department or is loaded to a computer from the official site, the same. On the five page of the questionnaire, you should give comprehensive information about yourself, and only on the last page to select a credit program, specify the loan value. The sixth page includes such columns:
Application form Sberbank for loan: samples of applications and blanks
- after filling out pages with personal information;
What documents do you need for loan design?
- identification document;
Procedure for filling the questionnaire
- from whose behalf an application is based: from the borrower, a trustee, guarantor.
How to return Sberbank's Loan Insurance: Sample Application
Obtaining a bank loan is often accompanied by the insurance of the borrower. The service allows you to guarantee timely payment of payments if the client fell ill, got injury, lost her job or even died. But not everyone knows that the investigated insurance policy can be canceled, and return money. And it is not difficult to do it. Next, we propose to disassemble this procedure in detail, as well as provide a sample application for refund of the loan insurance in Sberbank.
Loan Insurance - Basic Provisions
Credit loan insurance is a minimization of risks that may arise during the return process. It should be understood that the Bank itself is not engaged in this type of activity. He only acts as an intermediary in the design of the contract between the Client and the Insurance Company. The duration of the policy is equal to the debt payment period. Monthly loan contributions include the cost of insurance. The price of the insurance policy is higher than the longer the amount of the loan. Sometimes it comes to 15% of the loan volume.
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Banks go to the trick, adding a commission to the sum, which is charged in their favor. Simply put, the borrower pays insurance in the same way as a regular loan. And often it happens that the twisted percentage turns out to be more than the insurance fee itself.
It should be noted that getting back the commission can not work. Only the insurance part is subject to pay. Therefore, it is necessary to study the concluded agreement in detail before putting a signature under it. This will avoid unnecessary overpayments. In addition, the credit institution has no right to impose insurance if it comes to the subject of the bank deposit. Loan insurance applies to the following cases:
- disability;
- serious disease;
- injury;
- loss of workplace;
- theft, damage;
- death.
Upon receipt of a loan to buy a car, the Bank has the right to demand only the design of the contract of responsibility of a citizen, the so-called CASCO and life insurance. Mortgage loan is accompanied by the conclusion of a defense transaction from damage property. Other types of voluntary insurance here are not provided and imposed on their bank employees are not entitled.
Return conditions during the cooling period
Banking organizations persistently offer their customers to pay insurance upon receipt of a loan. Situations when the refusal of the "profitable" proposal entails the inability to get a loan, not at all. Most citizens of non-doctors that insurance is a regular service from which you can refuse. In the language of lawyers, this is called the "cooling period".
The law in force since 2016, the period in which the client has the right to declare the desire to break the contract, it is 5 days. From Sberbank, the cooling period is extended to two weeks (you only need to count the days of work, the "red" calendar dates are not taken into account). During this time, you need to have time to submit documents to the company's insurer or bank.
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If the client paid a loan on time, which were established by a loan agreement, his relationship with insurance ends. Therefore, it will not work compensation. But with early repayment there is a chance that the funds paid will be returned. However, there are nuances here. Sometimes insurers indicate in the contract that the return amount should not be less than half the cost of the service. Since insurance is charged in proportion to the term of lending, it will be possible to obtain 50% compensation, extinguishing debt before half of the term expires.
Failure to insurance on the loan is completely legal. If the client submitted a statement to the established five-day or 2 weeks, the service must be canceled, and the money is returned. However, the possibility of obtaining funds is not always. On some insurance products, the cooling period does not apply. This applies to medical insurance of persons who are not residents of the Russian Federation or traveling outside the country, as well as CASCO. It is impossible to abandon the insurance of real estate, if the bank's loan is intended for its purchase. This is one of the conditions for obtaining a mortgage loan.
The law on the cooling period provides for the impossibility of termination of collective insurance agreements. What does this term mean in practice? In fact, a credit institution acquires a credit institution for itself, the borrower just joins it. Simply put, the client himself may not notice that he became the owner of the "non-return" insurance. However, here Sberbank is a pleasant exception. A collective agreement in this organization is not a basis for rejecting a return application.
Instructions, how to return insurance on the loan of Sberbank. Sample application
Since insurance is voluntary, reject the proposal, in most cases, you can immediately. But what if the credit conditions in the presence of the polis are more profitable? You can resort to tricks and notify the desire to abandon the insurance after the insurance agreement was concluded. For this purpose, it is necessary to collect such documents as:
In case of early repayment, a bank certificate is attached to payments, receipts and checks. Package of documents join the application for the return of insurance, compiled by the sample below.
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A sample application for the return of insurance at early repayment of the loan looks like this:
- In the upper corner of the right, the details of the company of the insurer, its name and location are indicated.
- Below you need to specify the data of the insured person in full form.
- In the header, the name of the document is indicated: "Application for the return of the insurance part of the loan."
- The application text must contain information on a loan agreement (number set by the deadline).
- Further indicates the cost and size of insurance.
- It is also necessary to formulate the reasons for the return and indicate the relevant grounds (articles of the law).
- The statement should be left to the account details on which the money will be listed.
- At the bottom indicate the date, contacts for communication, put a signature with decoding.
The application and documents are transmitted by the Cerebank loan specialist, which is obliged to accept them and curl. Paper can be sent by registered mail through the mail, making an inventory of attachments. The statement necessarily duplicates, leaving itself a second copy. The unused part of the amount should be listed on the specified account after the expiration of the monthly period. Employees of the insurance company or bank must suggest a client how to write an application for a refund of the loan insurance. The sample of the desired document can also be found on Sberbank website.
To declare the desire to return the insurance part of the loan is permissible at any time while the loan agreement with the bank is applicable. Therefore, do not rush to dissolve it after early payment. However, even if the contract is already closed, to get part of the insurance premium is possible through the court. The prescribed limit period for such cases is 3 years.
How to act in case of refusal
Neither banks, nor insurance companies, unfortunately, are not interested in losing the part of the profits. Therefore, they go extremely reluctantly to return funds. With bureaucratic wires, citizens are faced upon submitting an application. If the manager refuses to take papers, it should be referred to its upstream. If the justice will not be achieved in this way, you can send the complaint of the Central Bank of the Russian Federation or the prosecutor's office.
The imposition of services by law is not welcome, and insurance in exchange for a profitable interest on a loan may be regarded by this. Complaining such injustice to Rospotrebnadzor. To return the money to this organization will not help, but the appeal will become an argument for the court. In addition, if there is significant arguments, the bank will be charged with an administrative nature.
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If an unreasonable failure is received, the client has the right to contact arbitration with the appropriate claim. Of course, a similar step makes sense if the amount due is quite large to cover costs. Trying a litigation due to a pair of thousand does not make sense. If it takes a judicial perspective, it is better to enlist the help of an intelligent lawyer.
Conclusion
To top it all, I want to mention a few more nuances, about which borrowers should be known. You can get compensation only on existing treaties. After early repayment, the part of the insurance premium is paid only to conscientious customers of the bank. If there has been a violation of financial discipline, that is, payments were made with delay, the insurers are entitled to refuse to such a client. Even if the necessary fines of the bank were paid to them, such situations relate to the insured event. It is also necessary to know that the returned funds are equal to income, so the tax will be held with them when accrued.
The standard form of an application for the return of credit insurance in Sberbank can also be used for other credit institutions. But the procedure for submitting documents is somewhat different. Sberbank has a subsidiary of the insurance company, the services of which and the majority of customers of this financial organization use. Therefore, the application can be submitted through the credit manager. In other cases, it is better to deal with this question directly into the insurance company.
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Sample application for refund of credit insurance in Sberbank
Now many use loans and very often in the bank to customers offer credit insurance. But far from all citizens understand why it is needed and is needed at all. And also not everyone knows that insurance can be returned after repaying the loan. It is this particular and consider in this article.
Why do you need insurance for lending?
To date, a huge number of loans are growing, and respectively, the number of insurance. But first let's see what insurance is.
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Insurance is an additional service that makes the risks of the borrower in front of the bank minimal. Here, the main thing is to take into account one nuance - this is what an insurance company concludes an insurance company, and not a bank. As a rule, insurance applies to property, transport, as well as the life of the borrower.
Usually the insurance contract is concluded for the period of the loan. But sometimes banks are included on credit and the amount of the insurance premium and the Bank's commission, and the Commission exceeds the insurance. But few know that insurance can be returned. Therefore, you need to read the contract before signing it.
After all, the bank managers do not speak about it, but if the loan was taken together with insurance, you need to know your rights and obligations to be armed in the event of a controversial situation.
But still, many people have a question, is insurance needed at all and why? As it has already turned out, insurance is issued by an insurance company, which in case of a case that comes under the insurance helps to pay a loan borrower. Of course, there are different situations that relate to insurance.
Namely: health problems in a person who took a loan, loss of work, natural disasters. But it is still not all. Not so simple because a number of cases of the Bank indicates in its contract, so it is very careful to read. For the Bank, loan insurance is a certain guarantor.
Because if the borrower does not expect a loan, the insurance company is forced to pay it on its own. Based on this, there are two loan insurance - these are insurance liability for non-schedule and actually the outstanding loan. At the first time, the contract concludes a borrower and an insurance company, but in the second case, the insured and the bank.
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Of course, you can insure life, but it is far from cheap and sometimes interest reaches 30% of the loan amount. Therefore, in principle, it is possible to refuse and forcibly no one can make the opposite. But if the property is in pledge, it will still have to pay.
Some banks even refuse loans to those who do not make insurance. Some banks increase the credit rate or even increase the credit fee, thereby they can compensate for the losses due to this. Who does not agree with the raising rate, cannot be made, take a loan.
How can the bank imperceptibly impose insurance?
Turning to the bank for a loan, managers may impose insurance, explaining that it is required to obtain a loan. But let's consider whether they have them right. There are some situations where insurance is simply necessary and is an integral part of lending.
- Mortgage loan and there is a danger of losing an apartment in case of non-payment, because of this, the borrower is better to take insurance.
- Buying a car on credit. The car is piled by the bank and not to lose it needs to insure.
These are all cases in which mandatory insurance is required, in other cases it is voluntary. But, despite this, in the bank it can impose it in another case. Very often you can get caught on such a trick: if you decorate insurance, then the interest rate will be 25%, and if without insurance, then 30%.
And then the main thing is not to make rapid decisions, because to take a loan with a greater interest rate will be more profitable. Therefore, it will not be superfluous to carefully read the loan agreement in calmly atmosphere and subtract all the conditions, and you can also consult with a lawyer.
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Is it possible to abandon insurance?
As it has already become clear, insurance is a very expensive service for the borrower, but in some cases it is useful. Of course, the size of insurance depends on the loan and prices of the insurance company that works with the bank. But if the borrower can not pay the loan on time, then his debt is quenched by insurance.
For insurance cases fall:
- Loss of place of work. Only necessarily requires confirmation by documents, and the fact that man is dismissed.
- Long disease or death of the borrower. Documents are also provided from the medical institution.
- The accident also needs to confirm the documents.
- Natural disasters.
Insurance is a voluntary service, of course, except when its design is necessary. The client has the right to refuse her and no one should impose it. Otherwise, the borrower may contact the relevant bodies for the proceedings.
Return of insurance in Sberbank: Step-by-step instructions
Let's consider cases in which insurance is possible.
The borrower can pick up a premium for insurance if:
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- Conducted a loan agreement and insurance. But I realized that it was not necessary. To do this, you need to find a clause in which it is said about the termination of the insurance contract without a fine. As a rule, this period is 30 days. But in Sberbank 14 days. And then the whole amount will be returned.
- Another return case is early repayment of the loan completely. The insurance period will also be reduced. But often there is a clause in the contract, which describes that less than 50% is not refundable.
But there are cases when refund is not possible:
- If the loan was repaid on time, the insurance contract has finished its effect on the last repayment day. That is, the entire period of insurance was used. Then insurance will not be returned.
- In the insurance contract, there is an item that an early termination is unacceptable. It happens, but this means that the insurance company has deceived, and the borrower inattentively read the contract. And then insurance can also be returned.
To return, you must make the following actions:
- Contact the bank where the loan was issued with the contract and passport.
- Write a return application in two copies.
- Register a statement in a bank, but it must be the date of adoption and the signature of the employee who accepted it.
- The second copy must remain in hand.
- If a loan has been repaid ahead of time, then it is necessary to provide a reference in which the amount is fully paid.
- The final stage is the expectation of recalculation and enrollment of the balance of funds to the account, which must be specified in the application.
To return insurance, you need to repay the loan ahead of schedule and, of course, carefully read the contract and understand every point.
Sample application
An application for refund must be given to the company with which the contract was concluded. There is a specific application template to fill out. The application, as well as from any other document, has a hat, which indicates the name of the bank, the address of the department, the data of the citizen from which this statement. Then actually the text of the application itself.
And in the text it is indicated when an agreement was concluded for what loan, and the loan amount and the amount of insurance was indicated. Next you need to specify how much money was issued. If the loan was repaid early, then the repayment period is indicated. Well, naturally follows the desire to returned the balance of insurance funds.
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- Insurance will be returned if it is written in the contract, therefore attentiveness in reading does not prevent.
- It is found when Bank employees independently begin to delay the application for acceptance of the application. Usually the pretext is the employee's employment, which is engaged in this. Therefore, in this case, you need to immediately require the failure. And it is likely to be a responsible employee and will accept an application.
- No need to immediately terminate the insurance contract after repaying the loan. Since it can only return it according to the contract.
- You can choose an insurance company yourself. It will take a little time, but you can already know the positive and negative sides of different companies and choose the one that is more like.
- It is very important to cooperate with banks whose services have already been used repeatedly. So very often there are different discounts and bonuses as a permanent customer.
- You can also participate in various promotional programs, because there is a competition between insurance companies, and many begin to offer favorable conditions and suggestions.
To protect your loan, you need to choose a good insurance company. It should provide a large selection of offers and allow you to choose suitable. The insurance company should not impose, it can only explain the questions incomprehensible to the client. Of course, insuring the loan is good and even needed in some situations.
After all, it can happen anything and no one wants to flutter the nerves. And the insurance company will help repay the loan without superfluous stress and experiences.
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How to make a complaint in Sberbank - sample
Any client may have complaints to the bank. At the same time, he should know where to complain to Sberbank and how to write a complaint to Sberbank.
Where to complain about Sberbank of Russia? To all available instances, including Sberbank himself and the courts. You can file a complaint for service or personally at the Sberbank employee. An important point will be a properly executed statement that takes into account all the requirements and wishes of the client.
Form of a complaint
Every citizen must know how to write a complaint for Sberbank, as various situations may arise in which it can not do without it. It will help complain to the work of the employee who served as the reason for indignation.
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When contacting Sberbank, the complaint must be competently compiled and contain the following information:
- FIO of the client, as well as the contact details (address and phone number).
- Detailed description of the essence of the complaint. This item must contain dry information built on facts. At the same time, it is important to mention all the details, since they will play a decisive role when considering the complaint itself.
- The address of the office in which an unpleasant incident occurred. It will also be important to specify the time and name of the employee, who served as the suggestion of complaints. The more data it is indicated, the faster the solution will be made.
- Requirements. It can be like a simple apology and refund of funds, which were spent due to false information given by the employee. If the complaint does not indicate the requirements, then its consideration can delay.
- At the end of the complaint should be contained, its decoding and date.
After drawing up the complaint, it is necessary to carefully read and, if necessary, make additional information. A detailed sample can be found on the official website of the Central Bank of the Russian Federation.
Where to handle complaint
There are many ways to leave a complaint in the central bank. Written complaints in Sberbank considers a separate commission that helps to deal with the situation that has arisen and eliminates all the shortcomings, after which it sends a notification at the address of the sender.
A complaint about Sberbank of Russia can be filed:
- By the number of the hotline. It is worth noting that this is not the most effective method, since the fixation of complaints by phone occurs quite rarely. With the help of a hotline, you can spill all your anger to the organization, but not to achieve justice.
Important! Sberbank hotline telephone number 50 or from mobile you can dial number 900.
- Complaint of Sberbank via the Internet. It can be left on the official website of Sberbank online. To do this, you need to go to the feedback tab and there to set out your claims to a specific employee or separation. After sending the appeal, an individual number is assigned, which can be traced, at what stage there is a consideration of the claim. The term of consideration is 7 days, but most often the answer comes within 3 days. It should be borne in mind that the decision has not always can always be made in favor of the affected person.
- Via the Internet bank. When writing a complaint in this way, you can also use Sberbank online service. To do this, go to the "Letter to the Bank" tab, which is located on the right at the bottom of the page. This method is the most effective.
Important! Correspondence with the Bank's employees is able to delay for a long time, but it can be used at any time.
- Writing to the bank. Application blank can be obtained in the bank itself. The best way out will write a statement in the presence of the head of the department, since in this case the likelihood of solving the problem arising in place is large.
- Through other Internet resources. It is best to leave a claim on the resources that are devoted to banks. There, if not employees of Sberbank, then other banks will definitely familiarize themselves with this complaint. It will also help improve the level of service in a bank, as such resources are often viewed by higher authorities and leadership themselves.
Greater efficiency will be achieved if you write several complaints at once and send them in various ways. This will increase the likelihood of rapid consideration and decision making.
What to do if the usual complaint did not occur
You also need to know where to write and how to complain if there were complaints related to the bank, associated with service, but with a violation of rights. In this case, you need to contact superior instances.
Important! If the rights of a citizen were violated, then the complaint is considered within 30 days, if the law was broken, then the term is significantly increased.
Usually complain of the following authorities:
- Rospotrebnadzor. Phone hotline -04. You can also leave an appeal on the official website. The appeal itself should not be exceeded by volume. If necessary, you can attach photos and other documents to it that will help to prove the rule of citizen. It is also recommended to specify the data on which it will be possible to contact. The term of consideration of the application is from 10 to 30 days. It differs depending on the complexity of the appeal. If it is not possible to contact through the Internet resource, you can visit the Regional Office of Rospotrebnadzor.
- In the Central Bank of the Russian Federation. For the appeal will have to go to the official website of the Central Bank. The application itself should not be exceeded. At the same time, it is possible to attach up to 10 files confirming the fact of violation of rights. The Central Bank itself controls all commercial banks in Russia, therefore, when violating the rights of citizens in one of the offices, serious recovery measures may follow, as well as a review of licenses. When submitting an application, it is necessary to choose the right topic and type of treatment, as this will help reduce the term of consideration. If possible, in circulation it is necessary to indicate articles that were violated in a particular branch.
- Prosecutor's Office. It is best to contact the Regional Office. When contacting it is necessary to indicate that there is no opportunity to hire a lawyer. If the contacting party is legally unprotected, the prosecutor's office is obliged to stand on its side and help understand this issue. In the appeal, it is necessary to set out all the information that concerns the violation of the rights in the Bank's Office. The prosecutor's office is obliged to conduct an inspection, according to the results of which the final decision will be made.
- Police. The appeal to this instance is reasonable if the bank was suspected of the transfer of personal data to unauthorized persons.
- Antimonopoly Committee. It is necessary to contact him if the Bank's employees are forced to contact a specific insurance company or a specific expert. In this case, free competition principles are violated. In addition, you can contact the Committee, if the services rendered do not correspond to the fact that they were listed in advertising.
- Court. If the fact of violation of human rights is indisputable, then it is necessary to go to court. To do this, you need to collect all the documents, make a printout of correspondence with bank employees, if any, collect all photos, appeal numbers and other facts that will be confirmed documented. All this can help in solving the issue.
Important! When contacting courts, it should be borne in mind that all expenses and legal costs pay exactly that side that lost. If the fact of violations are not entitled, then you should hire a good lawyer and prepare for long litigation.
Output
In Sberbank, the complaint to send it easier to send it easier, but the best option will be complained with the help of a custom letter, which is obliged to accept.
If the client complains about the service or a number of violations during lending, it can contact various organs, including controlling type.
What body to submit a statement depends on the requirements and violations.
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