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Report on undergraduate practice in PJSC "Sberbank of Russia"

Karnaukh Valeria Sergeevna

Introduction

1. general characteristics jar

1.1 The main activities of the bank

1.2 Organizational management structure

1.3 Basic provisions of the charter

1.4 Organizational structure

1.5 Bank management

1.6 Functions of individual divisions and subdivisions

2. Study of bank resources and credit potential

2.1 Formation of resources of commercial banks

2.2 Credit potential of the bank

2.3 Studying the practice of working with deposit savings certificates

2.4 Studying the practice of obtaining interbank loans

3. Studying the work of various departments of the bank

3.1 Operations department

3.2 Department of Deposit Operations

3.3 Credit department

3.4 Foreign exchange department

4. Examining the availability and possibilities of other bank operations

5. Operations with securities

6. Operations with plastic cards

Introduction

I, Karnaukh Valeria Sergeevna, did pre-graduation practice at Sberbank of Russia PJSC branch No. 8623/0316 from March 2 to March 28, 2017.

The purpose of undergraduate practice is to get acquainted with the history of the bank and its organizational structure.

Chernousov Igor Alexandrovich, who is the chief accountant of the department " accounting and reporting”, which provided guidance for the practice.

During the introductory practice, I was admitted to the study of internal documents, including those constituting a trade secret. I also got acquainted with the client base and the procedure for its formation.

In the process of introductory practice, I was able to compare the theoretical knowledge I received during the educational process with practical activities

1. General characteristics of the bank

Joint stock commercial Savings bank Russian Federation(Sberbank of Russia) was established in the form of an open joint stock company in accordance with the Law of the RSFSR On Banks and banking in the RSFSR. The founder and main shareholder of Sberbank of Russia is central bank Russian Federation (over 60% of the shares of the authorized capital). Its shareholders are more than 200 thousand legal entities and individuals. Sberbank of Russia was registered on June 20, 1991 with the Central Bank of the Russian Federation.

The history of Sberbank of Russia begins with the nominal decree of Tsar Nicholas of 1841 on the establishment of savings banks, the first of which opened in St. Petersburg in 1842. A century and a half later - in 1987 - on the basis of state labor savings banks, a specialized Bank for labor savings and lending to the population was created - Sberbank of the USSR, which also served legal entities. The structure of the Savings Bank of the USSR included 15 republican banks, including the Russian Republican Bank.

In July 1990, by a resolution of the Supreme Council of the RSFSR, the Russian Republican Bank of the Sberbank of the USSR was declared the property of the RSFSR. In December 1990, it was transformed into a joint stock commercial Bank, legally established at the general meeting of shareholders on March 22, 1991. In 1991, Sberbank became the property of the Central Bank of the Russian Federation and was registered as "Joint Stock Commercial Savings Bank of the Russian Federation (Sberbank of Russia)".

Sberbank to this day is the favorite brainchild of the Bank of Russia, which owns over 57% of the shares. Largely due to the support of the Bank of Russia and the increase in commissions for settlement service, Sberbank managed to withstand the 1998 GKO-OFZ default (at that time, the share of government debt in Sberbank's assets was 52%, and the loan portfolio accounted for only 21% of net assets). Sberbank ranks first in the rating of banks in the Russian Federation.

As a result of a recent IPO, 33% of the shares were in the hands of institutional investors, and 5% were held by private individuals. In total, the bank has 200 thousand shareholders. It accounts for 26% of the assets of the Russian banking system and 51.5% of deposits of individuals. This is the only bank that the Central Bank controls not only as a regulator, but also as a shareholder owning 57.6% of its shares. Since October 2007, Sberbank has been headed by a former minister economic development German Gref, who, in particular, is going to make bank loans more accessible to the population.

Sberbank of Russia is a universal commercial bank that meets the needs of various client groups in a wide range of high-quality banking services throughout Russia. Acting in the interests of depositors, clients and shareholders, the Bank seeks to effectively invest attracted funds from private and corporate clients in the real sector of the economy, lends to citizens, contributes to the stable functioning of the Russian banking system and saving household deposits.

1.1 Main activitiesJar

Sberbank of Russia is a universal commercial bank that meets the needs of various client groups in a wide range of high-quality banking services throughout Russia. Acting in the interests of depositors, clients and shareholders. The Bank seeks to effectively invest the attracted funds of private and corporate clients in the real sector of the economy, lends to citizens, contributes to the stable functioning of the Russian banking system and saving household deposits.

The main activities of the Bank:

lending Russian enterprises;

lending to private clients;

investment in government securities and bonds of the Bank of Russia;

carrying out transactions on a commission basis.

Funds for the implementation of these activities are attracted by the Bank from the following sources:

shareholders' funds;

deposits of private clients;

funds legal entities;

other sources, including borrowings in international financial markets.

When determining its development prospects, Sberbank of Russia proceeds primarily from an analysis of the current macroeconomic situation, a study of internal and external development opportunities financial transactions. The Bank seeks to develop existing competitive advantage and creating new points of growth for your business.

The emerging external conditions: increased competition in the domestic and international financial markets, deepening uncertainty about the prospects for further development of the world economy? form the prerequisites for setting a strategic goal for the Bank to actively increase the growth rate of business volume and diversify activities.

At the same time, Sberbank of Russia sees as its main strategic goal the preservation of investment attractiveness and entry into the group of the largest banks in the world in terms of market capitalization.

The increase in market capitalization will be associated with economic effect obtained as a result of improving and, if necessary, restructuring the Bank's internal processes, optimizing the corporate governance system, taking into account current trends in the national and global economy.

Another important task facing the Bank on its way to increasing its market capitalization is to maintain and strengthen its position in the Russian financial services market. To this end, Sberbank of Russia plans to build a fundamentally new system of work with clients, focused on the most efficient service to the main client groups. To provide customers with a full range of financial services, the Bank plans to enter new segments financial market, creation of new banking products.

In order to improve the quality of service, Sberbank of Russia will actively develop and improve sales channels for financial products and services. The Bank's branch network will be optimized, remote channels will be developed banking services.

The successful work of Sberbank of Russia in these areas will be largely determined by efforts to develop a technical and technological platform for doing business, further improving the information exchange system between the bank's divisions.

1.2 Organmanagement structure

Sberbank of Russia is a legal entity and, with its branches (territorial banks and branches) and their internal structural subdivisions, forms a single system of Sberbank of Russia.

The branch network of Sberbank of Russia is located throughout the country. As of January 24, 2008 the network of Sberbank of Russia consisted of 17 territorial banks, 1511 branches, 20250 internal structural divisions.

Branches of Sberbank of Russia are not endowed with the rights of legal entities and act on the basis of the Regulations approved by the Board of Sberbank of Russia, have a balance sheet that is included in the balance sheet of Sberbank of Russia, and have the symbols of Sberbank of Russia.

Sberbank of Russia

Management of Sberbank of Russia

Regional banks

Territorial banks

Branches of Sberbank of Russia

Currency department

Department valuable papers

Economic department

Legal Department

Accounting

Human Resources Department

Department plastic cards points

Security Department

Communal department

Deposit Department

Department of currency control

Department of settlements and translations

Branches of Sberbank of Russia

Consider organizational structure of Sberbank of Russia OJSC (Fig. 1). All management bodies of the Bank are formed on the basis of the Charter of the Savings Bank of Russia and in accordance with the legislation of the Russian Federation.

Rice. 1. Structure of the governing bodies of Sberbank of Russia OJSC

The organizational structure of Sberbank is determined by three main points - an extremely developed branch network, the bank's management structure, and the structure of its functional divisions and services. The main purpose of the governing bodies is to ensure the effective management of the commercial activities of Sberbank in order to implement its main functions in a market economy.

1.3 Basic provisions of the charter

Name of the bank and its location (postal and legal address);

List of banking operations performed by him;

The size of the authorized capital, reserve and other funds formed by the bank;

An indication that the bank is a legal entity and operates on a commercial basis;

Data on the management bodies of the bank, the order of formation and functions.

The joint-stock commercial Savings Bank of the Russian Federation (Sberbank of Russia), hereinafter referred to as the "Bank", was established in the form of a joint-stock company in accordance with the Law of the RSFSR "On Banks and Banking Activities in the RSFSR" dated December 2, 1990. The founder of the Bank is the Central Bank of the Russian Federation hereinafter referred to as the "Bank of Russia".

Firm (full official) name of the Bank: Joint Stock Commercial Savings Bank of the Russian Federation (open joint stock company); abbreviated name: Sberbank of Russia JSC;

The Bank is part of the banking system of the Russian Federation and in its activities is guided by the legislation of the Russian Federation, normative documents Bank of Russia, as well as this Charter.

The Bank's shareholders may be legal entities and individuals, including foreign ones, in accordance with the legislation of the Russian Federation.

The Bank is created without limitation of the period of activity and operates on the basis of a license from the Bank of Russia.

The main objective of the Bank's activities is to attract Money from individuals and legal entities, the implementation of credit and settlement and other banking operations and transactions with individuals and legal entities for profit.

The authorized capital of the Bank is formed in the amount of 1,000,000,000 rubles and is divided into 19,000,000 ordinary shares with a par value of 50 rubles and 50,000,000 preferred shares with a par value of 1 ruble.

The authorized capital of the Bank is equal to the total nominal value of the Bank's shares acquired by shareholders and determines the minimum amount of the Bank's property that guarantees the interests of its creditors.

The maximum number of declared ordinary shares is 10,000,000 shares with a par value of 50 rubles.

All shares of the Bank are registered. The Bank places ordinary and preferred shares.

The Bank has complete economic independence in matters of distribution of net profit.

The balance sheet and net profit of the Bank are determined in accordance with the procedure stipulated by the legislation of the Russian Federation. Relevant taxes and other obligatory payments to the budget are paid from the balance sheet profit. Net profit The Bank remains at the disposal of the Bank and, by decision of the general meeting of shareholders, is sent to the reserve fund, to form other funds of the Bank, and is also distributed among the shareholders in the form of dividends, for other purposes in accordance with the current legislation of the Russian Federation.

Credit resources of the Bank are formed at the expense of:

The Bank's own funds (with the exception of the cost of fixed assets acquired by it, investments in shares in the authorized capital of banks and other legal entities and other immobilized funds);

Funds of legal entities held on their accounts with the Bank;

Deposits of individuals attracted for a certain period and on demand;

Loans received from other banks;

Other borrowed funds.

The Bank's profit not distributed during the financial year may be used as resources for lending.

The Bank shall deposit with the Bank of Russia, in the amounts and in the manner prescribed by it, a part of the attracted funds into the required reserves, in accordance with the rules and regulations established for the Bank.

The Bank guarantees the secrecy of transactions, accounts and deposits of its customers and correspondents.

The Bank maintains accounting records and provides financial and other statements in accordance with the procedure established by the legislation of the Russian Federation and other regulatory legal acts, including regulations Bank of Russia.

The Bank performs mandatory disclosure of information to the extent and in the manner established by the legislation of the Russian Federation, federal agency executive branch for the securities market and the Bank of Russia.

The Supervisory Board carries out general management of the Bank's activities, except for resolving issues that fall within the competence of the general meeting of shareholders.

Management of the current activities of the Bank is carried out by the Management Board and the President, Chairman of the Management Board of the Bank.

The rights and obligations of the President, the Chairman of the Management Board and members of the Management Board are determined in accordance with the current legislation and the agreement concluded by each of them with the Bank. The Agreement on behalf of the Bank is signed by the Chairman of the Supervisory Board or a person authorized by the Supervisory Board.

The Supervisory Board has the right to terminate the contract with the President, the Chairman of the Management Board and members of the Management Board at any time.

Control over the financial and economic activities of the Bank is carried out by the Audit Commission elected by the General Meeting of Shareholders of the Bank for a period of one year in the amount of 7 members.

Members of the Audit Commission may not simultaneously be members of the Supervisory Board, or hold other positions in the Bank's management bodies.

Shares owned personally by members of the Bank's Supervisory Board or persons holding positions in the Bank's management bodies cannot participate in voting when electing members of the Bank's Audit Commission.

The Bank may be liquidated or reorganized in accordance with the current legislation of the Russian Federation.

All amendments and additions to the Charter of the Bank and adopted by the General Meeting of Shareholders or the Supervisory Board in accordance with its competence are registered with the Bank of Russia in the prescribed manner.

1.4 Organizational structure

Branches of the Bank (territorial banks, departments) are not endowed with the rights of legal entities and act on the basis of the Regulations approved by the Board of the Bank, have a seal with the image of the Bank's emblem with their name, as well as other seals and stamps, have a balance sheet, which is included in the balance sheet of the Bank.

Amendments to the Charter related to the opening, closing of branches and changes in their status are made by decision of the Supervisory Board of the Bank at least once a year.

Branches of the Bank (territorial banks) are headed by Chairmen appointed by the President, Chairman of the Board of the Bank, branches (departments) - by managers appointed according to the established nomenclature.

Employment and dismissal of employees of branches, the conclusion of labor agreements (contracts) with them is carried out by the head of the branch according to the established nomenclature.

Internal structural divisions (operating cash desks outside the cash center, exchange offices and additional offices) of the territorial bank are opened, closed, reassigned by decision of the board of the territorial bank; internal structural subdivisions of the branch - by decision of the board of the territorial bank, in whose organizational subordination the branch is located; internal structural subdivisions of the branch in the city of Moscow - by order of the President, Chairman of the Management Board of the Bank in the manner established by the Bank and the Bank of Russia.

1.5 Bank management

The governing bodies of the Savings Bank of the Russian Federation are: the General Meeting of Shareholders, the Board of the Bank and the Board of Directors of the Bank. The supreme governing body of Sberbank of the Russian Federation - the General Annual Meeting of Shareholders is held once a year.

The General Meeting of Shareholders resolves the following issues: approval annual report, considers the report of the audit commission, the report of the management, the procedure for distributing profits and its use (the amount and procedure for paying dividends), the development plan for the next year, determines the bank's development strategy, elects the Board of the bank.

The Board of the bank is the supreme governing body in the period between general meetings of shareholders. The Board of Directors of the bank is approved by the Board of the Bank on the proposal of the President of the Board of the Bank, which consists of the first and four vice-presidents and 15 members of the Board of Directors of the bank. The Board of Directors is the executive body of the bank.

The main issues addressed by the Board of Directors are the adjustment of the bank's development strategy, control over the activities of the executive bodies.

The next management body of the bank is the Board. In the Savings Bank system, it is formed at the level of the head and regional banks and is headed by the Chairman of the bank. The Management Board includes, in addition to the Chairman, his deputies, chief accountant, heads of structural subdivisions (directors of main departments). The competence of the Board includes issues credit policy, the current management of the bank, the formation of assets and liabilities.

Another governing body is the Credit Committee, formed at the level of territorial banks. It consists of the Chairman of the bank, chief accountant, heads of departments directly related to the lending process. The Credit Committee decides on the issuance of loans in accordance with the credit policy of the bank.

The Audit Commission is also the bank's management body, formed from among the shareholders and deals with the issues of auditing the annual accounts.

1.6 Functions of individual divisions and subdivisions

Structural subdivisions of the Savings Bank are territorial banks, which include branches, which in turn may have branches. The territorial principle is put in the basis of the structural organization.

Their functions are as follows:

The Accounting and Reporting Department provides control over the use of own and borrowed resources and their management, control over the availability and movement of the bank’s property and other material assets, formation of complete and reliable information on the status of settlements, securities, obligations, financial results, reserves;

Territorial settlement center, whose task is to maintain the accounts of branches and ensure the conduct of settlement transactions, incl. intrabank;

Economic management, performing the functions of systematization and generalization economic information in general for the territorial bank, analysis of economic standards of the bank's activities, analysis of financial and economic activity, identifies the causes that affect profit, and develops proposals for its increase, studies the effectiveness of operations performed and services provided;

The Lending Department collects and summarizes information on loans issued in general for the territorial bank, prepares a presentation and issues loans according to the decision of the Credit Committee, controls the use and return of loans;

The Control and Audit Department exercises internal control over the activities of other divisions of the bank by conducting documentary audits;

Legal management, provides legal support the activities of the bank as a whole and each individual unit;

Department of deposits and settlements, carries out analytical work on the collection, generalization, systematization and coordination of work on servicing bank customers, both legal entities and individuals;

Department of Securities and Investments, carries out methodological work on transactions with securities, collects and analyzes information on ongoing transactions, directly conducts transactions for the purchase, sale, storage of securities;

The Monetary Department collects, systematizes and organizes work on foreign exchange transactions, carries out methodological work;

Department of Informatics and Automation of Banking Works, carries out work on providing communications, automation, electronic computing equipment, organizes work on software and settlements for banking operations, the introduction of new technologies and services using computer equipment;

Security Department, provides internal, informational and general security of the bank's activities;

The collection and cash management department collects, delivers and escorts funds when moving them between various divisions of the bank and outside banking divisions, collects and systematizes information on the movement of funds in the whole bank, conducts methodological work;

Management of development of material and technical base;

Department for work with personnel and organizational and administrative issues;

Operational management occupies a special place among the divisions of the territorial bank, performing the functions of providing real banking services to legal entities and individuals, at the same time it is the base for the implementation of the functions of most of the previously considered departments and the development of the methodology for conducting banking operations in the Sberbank system.

2. Study of bank resources and credit potential

2 .1 Formation of resources of commercial banks

Commercial banks in modern Russia began to emerge only 6 - 7 years ago and already during this shortest period all phases of economic life have passed commercial organizations: formation, rapid development, superprofits and often bankruptcy. And they were, as you know, associated not only with economic instability, but also with an excessively risky credit policy combined with ignoring the problems of forming a resource base, and hence the inability to meet its obligations.

The resources of a commercial bank (banking resources) are its authorized capital and funds, as well as funds raised by banks as a result of passive operations and used for active bank operations.

The specifics of the bank's activity is that its resources in the vast majority are formed not at the expense of its own, but at the expense of borrowed funds. The possibilities of the bank, allowing it to accumulate funds, are regulated by the Central Bank of Russia and depend on the size of the equity capital of the credit institution and its organizational and legal form.

In these conditions, the problem of resource formation has become extremely relevant for banks. The current situation is characterized by the fact that the national fund of banking resources has sharply narrowed. Therefore, banks in the conditions of commercial independence and competition devote a lot of time and effort to the formation of their own capital and attraction of resources. The resources of a commercial bank are usually defined as the totality of own and borrowed funds available to the bank and used by it to carry out active operations.

Own funds are the statutory fund and other funds of the bank (which are created to ensure financial stability, commercial and economic activities), as well as the profit received by the bank in the current year and in previous years.

The guarantor of the bank's economic stability is its statutory fund. The method of formation of the bank's authorized capital is described earlier. Own funds represent the state of shareholders in a commercial bank, i.e. net worth of the bank. Therefore, their movement is the subject of a special report in the complex of financial statements drawn up in accordance with international rules.

Currently, different methods of estimating the amount of capital are used, often they are contradictory.

The main volumes of the resource base of a commercial bank are attracted and borrowed funds, which are formed as a result of the execution by the bank of operations that form its liabilities.

In domestic practice, passive operations of commercial banks include:

Acceptance of deposits (deposits) in Russian and foreign currencies;

Opening and maintenance of customer accounts, including LORO accounts of correspondent banks in Russian and foreign currencies;

Issue of own securities (shares and bonds), as well as issue of securities as financial instruments (bills, deposit and savings certificates) in Russian and foreign currencies;

Obtaining interbank loans (including centralized loans purchased at auctions or received from the Central Bank of the Russian Federation from the Bank of Russia).

Term deposits are credited to deposit accounts for a specified period and interest is paid on them. The owner of the deposit receives a certificate of deposit, which indicates the deposited amount, interest rate, maturity and other terms of the agreement. Interest rates depend on the size and term of the deposit.

Savings deposits are deposits of individuals that earn interest.

Other sources of banking resources are cash funds, which the bank attracts on its own in order to ensure its liquidity (among them: loans received from other banks; securities sold under repurchase agreements). They are also called managed liabilities. These liabilities give banks the opportunity to compensate for deposit losses, to be prepared for unforeseen circumstances (for example, a sudden outflow of deposits, unexpected loan applications).

Borrowing from a central reserve bank -- traditional passive operation commercial banks experiencing a temporary shortage of reserves and seeking help from the Central Bank.

Buyback agreements should be considered as new sources of resources for commercial banks. Such an agreement may be between a bank and a firm (or government securities dealers). When a firm is willing to invest a large amount of cash for a very short term, she invests them in a buyback agreement because it has high liquidity. The firm can return the funds the next day and receive interest on them that is only slightly inferior to interest on certificates of deposit. These agreements have become an important channel for the placement of temporarily free funds.

The structure of banking resources of individual commercial banks depends on the level of their specialization or universalization, the characteristics of their activities.

In foreign and Russian banking practice, the assessment of the resource base and its impact on financial condition credit institutions are given insufficient attention. It is argued, in particular, that the financial condition of the bank is determined by the risks of active operations carried out by the bank and the level of bank capital. Without denying the correctness of these statements, one should, however, pay attention to the fact that in Russian practice financial well-being bank depends to a very large extent on the stability of the resource base of the credit institution. In the practice of foreign banks, which operate in an evenly developing economy and in stable financial markets, deposit insurance systems and reliable control by banking supervisors have taken root; All of this contributes to the attraction of resources for long term and provides high level stability of banking resources. In Russian conditions, this factor should be assessed more carefully, because it is this factor that largely characterizes the viability of a credit institution. After all, the current solvency of a bank is determined not so much by the flow of assets returned to it, but by the volume of payments that can be demanded from the bank by its creditors. If the bank's resource base mainly consists of "short" liabilities (1-3 months) and funds on demand (in the absence of real guarantees of the return of client funds), then if a credit institution encounters the slightest problem with making client payments, an unpredictable outflow of client funds may occur . credit bank deposit currency

Taking into account the principle of liquidity, all attracted funds of a commercial bank can be divided according to the degree of their stability: absolutely stable, stable and unstable.

The composition of absolutely stable funds includes: own funds of the bank; funds deposited for a certain period; funds received from other banks. Stable funds are all deposited funds whose dynamics have been studied by the bank; at the same time, the average amount of funds that the bank can have at any time for their direction in certain assets is established. Volatile funds create escrow funds that appear periodically and whose dynamics are difficult to predict.

2 .2 Credit potential of the bank

The development of credit operations of commercial banks is largely determined by the level of their credit potential, which tends to show an asymmetric reaction to positive and negative management decisions and the impact of the external environment.

Asymmetry manifests itself in relatively high degree resistance to positive, creative influences, expressed in a weakening of the reaction to them, while negative and destructive influences can produce a fairly quick and tangible negative effect. Efforts to structure and maintain the efficient operation of the banking system are always greater than those that cause its destruction, so it is always easier to do damage than to achieve an equivalent positive effect.

This property of the credit potential is also a function of its absolute value: a large value provides increased stability, but significant efforts are required by the bank for each unit of its growth. Credit potential of a smaller size allows for high rates of relative growth, but to the maximum extent is subject to the influence of negative external and internal factors.

The conditions for the formation and use of the credit potential of commercial banks as a whole are complex and contradictory. The state of the credit potential of commercial banks was determined by a number of factors: a deep crisis in the non-financial sector of the economy; tough monetary policy, which led to an extremely narrow monetary base and - as a result - to non-payments, the use of money surrogates; inefficient structure of household savings, characterized by a large amount of individual savings concentrated outside the banking system.

One of the most important results of the strategic planning and management of the bank is to increase the potential and increase the efficiency of its use. Banking potential is determined, on the one hand, by the totality of funds available to the institution, and on the other hand, by those tangible and intangible assets that it owns.

Intangible assets include the name of the bank, its influence and connections both in the financial markets and in the region or in the country as a whole, experience in working with assets and liabilities; optimal forms and methods of work for given economic conditions; advanced information and other banking technologies; the amount of knowledge and skills corresponding to the high qualification of managers, specialists, workers, etc.

The bank's potential (from Latin potentia - opportunity, power) is a set of strategic resources at the disposal of a credit institution that determine the boundaries of financial opportunities when it operates in certain conditions. There is also an opinion that the potential of the bank includes the amount of equity capital and available tangible and intangible assets.

One of the components of the bank's potential is credit potential: in the theory of banking, there are two approaches to determining the credit potential of a commercial bank. According to the first approach, the credit potential of a bank is, on the one hand, the total amount of funds that a credit institution has, on the other hand, those intangible assets that it owns. These can be: qualified personnel; optimal forms and methods of work for given economic conditions; experience in lending and investing; information and other banking technologies, etc.). However, this approach does not take into account the economically justified limits of using the sources of funds mobilized in the bank to provide a loan and perform other active operations. This question is primarily theoretical aspect, as well as important applied value from the point of view of the work of a commercial bank.

Mobilization and concentration of free funds is a priority function in the activities of a commercial bank. The mobilization and concentration of funds in the bank also determines the amount of funds that are mainly included in the reproduction process through loans, as well as other active operations. The task of the bank is to mobilize more free cash and place it in assets that are optimal from the point of view of the bank's profitability.

At the same time, the problem is that not the entire set of funds mobilized in the bank is free for credit operations. A commercial bank, borrowing the free funds of its principals, assumes the obligation to ensure the timely return of these funds. At the same time, the necessary conditions for the existence of a commercial bank are the principles of reliability and liquidity. A commercial bank must create a reserve of reliability and liquidity from each unit of funds attracted by it, which, thanks to their main functions, are, as it were, at the center of the continuous formation and use of funds in the economy.

The intermediary mechanism of the bank in the process of mobilizing free funds and placing them in the form of a loan is somewhat contradictory.

On the one hand, the ability of a commercial bank to create money by issuing a loan is of great importance for the economy, expanding the production capabilities of reproduction subjects with the help of a loan without a preliminary process of accumulating funds.

On the other hand, the economy needs a necessary, but not excessive, flow of money. If the amount of money in circulation grows at a higher rate than the production of goods and services, the result will be inflation with its negative impact on all aspects of economic development, but there should not be a lag in the amount of money from the needs of production. The inability of a bank to meet the legitimate needs of customers can lead to the loss of profitable operations by the bank, and ultimately to its bankruptcy.

Thus, commercial banks are directly related to the process of satisfying society in money. Reality depends on bank policy cash flows from the point of view of their correspondence to real processes of reproduction. In this regard, the interests of commercial banks are closely intertwined with the interests of society. Therefore, society represented by the Central Bank as economic center constantly regulates the ability of commercial banks to use the funds mobilized in them from the position cash flow at the macroeconomic level and the liquidity of the banking system.

Theoretically, in the modern banking system, there is the possibility of an endless transfer of the initially created deposit from one bank to another, and in this regard, the endless growth of loans issued by commercial banks. This process is called the multiplication of deposits and credit expansion, since the mandatory reserve established by the Central Bank serves as a direct limiter for the growth of deposits and credit in the banking system.

2.3 Studying the practice of working with deposit and savings certificates

In accordance with the Civil Code of the Russian Federation, savings certificates are securities, but are not issuance paper. Certificates are a written evidence of a deposit of funds in a bank.

Certificates can be registered and bearer. The certificate provides for the possibility of transferring rights under it to other persons (cession).

Certificates are always urgent. The term of circulation of a certificate of deposit is limited to one year, and a savings certificate - three years.

The sold certificates are recorded on passive accounts of the first order No. 522, depending on the period of circulation of certificates on accounts of the second order.

Completed certificate stubs are placed in separate folders and stored in safes in an authorized subdivision with the obligatory keeping of an inventory of them. The division ensures the safety of the roots until they are redeemed.

Forms of certificates presented for redemption are debited from the off-balance sheet:

Debit 99999 Credit 90704.

The technology for issuing deposit and savings certificates provides for:

1. Availability of provisions approved by the bank's management that determine the conditions for issuing and circulation of certificates.

2. Production of certificates issued by the bank in accordance with the requirements: paper quality, availability of protection levels, presence of the necessary details. Bearer and registered certificates are produced only by printing companies.

3. All costs associated with the issuance of certificates are attributed to the cost of services rendered by the bank.

4. It is necessary to post the deposit and savings certificates supplied for sale in the bank. A savings certificate can only be sold to citizens of the Russian Federation or another state only for rubles. Deposit certificate - only for legal entities in the territory of the Russian Federation; the sale is carried out through an agreement between the issuing bank and the buyer.

5. Organization of redemption and accounting of redeemed certificates is carried out after the expiration of the circulation period and only at face value. Accounting for redeemed certificates is carried out in the registration journal.

6. Organization of payment of interest. The rate of interest paid is fixed on the form of the certificate and in the conditions of issue.

The effectiveness of the sale of certificates increases in the secondary market, as they allow attracting the funds of investors who go to the government securities market.

If interest rates in the market went up, then buying a certificate is not profitable, since the interest rate was set by the issuer.

Issuing when interest rates fall is an effective operation for the bank, but not profitable for the investor, so certificates sell well in an inflationary period, when there is a war to reduce inflation. During the period of unwinding and rising inflation, it is better to refuse certificates.

If the price set by the bank for the sale of previously redeemed certificates is determined based on the time until its redemption, then they should be as close as possible to the market ones, that is, if the resource base is insufficient, they should increase.

Accounting operations for the placement and redemption of savings certificates, as well as the accrual and payment of interest due on the certificate, are carried out on the basis of an order (an internal document of the bank) of the relevant structural unit of the bank (branch) to the accounting unit of the bank, signed by an official of the bank (branch). The order indicates the series and number of the certificate, the content of operations, as well as the amounts to be reflected in accounting.

The procedure for calculating the amount of interest for its indication in the details of the certificate when it is placed. Interest on the amount of the certificate is calculated from the day following the date of receipt of the deposit (deposit) by the credit institution until the day preceding the date of claiming the amount of the deposit (deposit) specified in the certificate when it was issued, inclusive. In this case, the actual number of calendar days in a year and the value of the interest rate (in percent per annum) indicated on the certificate form are taken as the base.

In the days of the period for calculating interest on the certificate, they fall on calendar years with a different number of days (365 and 366 days, respectively). Interest is charged for days falling in a calendar year with 365 days, based on 365 calendar days per year, and for days falling in a calendar year with 366 days, based on 366 calendar days per year.

The calculation of interest can be carried out both by simple formulas and compound interest. If the conditions for issuing certificates do not indicate the method of calculating interest, then the calculation is carried out according to the simple interest formula.

Work on opening accounts under deposit agreements is carried out in the following areas:

Opening a legal case (not for a client of a credit institution).

Drawing up a deposit agreement

Selection and registration in the journal of open accounts of the corresponding account.

Compliance with the terms of crediting and debiting funds on deposit accounts.

Use of deposit funds, in accordance with the terms of the contract.

The return of the deposited funds is made - by the credit institution on the written order of the depositor within one or more business days from the date of expiration of the consent, depending on the terms of the agreement.

Interest is accrued for the entire period of depositing funds from the moment the money is credited to the account with a credit institution and is paid simultaneously with the return of the deposit to them on a quarterly basis at the request of the depositor.

The consent comes into effect from the moment the money is received on the correspondent account of the credit institution.

In case of early withdrawal of money, the depositor is obliged to notify the credit institution of this 10 days or less in advance according to the agreement. At the same time, interest on the deposit is not paid or paid according to the guaranteed table.

All changes and additions to the agreement are made by agreement of the parties in writing.

2.4 Studying the practice of obtaining interbank loans

When obtaining an interbank loan, the borrower provides credit department the following documents:

Letter of application indicating the amount,

credit requirements,

purpose of use,

return period,

Notarized charter,

Memorandum of association,

Registration certificate,

Document with samples of signatures and seal imprint,

Balance for the year and on the date of submission of the loan application,

Calculation of economic standards,

Breakdown of individual balance sheet items,

Documents confirming the availability of security for the repayment of the loan,

Guarantees of other credit organizations with their balance attached

Certificate of ownership of real estate.

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

After receiving a loan, the borrowing bank regularly provides the creditor bank with its statements, information on loans received from other banks, reports on compliance with the liquidity ratios established by the National Bank of the Republic of Kazakhstan. Analytical services of the creditor bank constantly monitor the financial condition of the banks with which there is cooperation in the interbank loan market, as well as the loan amount established for each bank, depending on the degree of reliability of the borrower.

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

The interest for using the loan is calculated for each calendar day of using the IBC, starting from the date the funds are credited to the correspondent account of the creditor. When early repayment The interbank loan or its part without a written agreement of the creditor, interest is accrued and paid for the entire period of its use established by the relevant transaction.

An important point of the loan agreement is to ensure timely repayment of the loan. An interbank loan can also be provided without collateral (depending on the level of the bank, its capital, financial position). But in most interbank loan agreements, fixed commitments provide some collateral for the account, a master agreement in the interbank loan market.

Thus, each transaction for the provision of an interbank loan (deposit) is formalized by a credit (deposit) agreement. The terms of credit transactions for interbank loans depend on cooperation with him, from the bank, which was granted an interbank loan for the first time, requires more detailed decoding of balance sheet data and their confirmation by an audit company, more reliable guarantees for ensuring loan repayment.

3. Studying the work of various departments of the bank

3.1 Operations department

This department serves legal and natural persons. The operations department has a chief who controls all operations and through whom all incoming and outgoing operational documents pass. There are also two experts. The main areas of work of the department:

Sale of banking products and services and their further support;

Carrying out activities aimed at improving the quality of services provided;

Organization and timely implementation of the functions of a currency control agent for foreign economic transactions of clients and a branch;

Providing consulting services to the clients of the branch;

Implementation of operations on the accounts of legal entities and individuals;

Provision of safe services;

Correspondence with branch clients;

Financial and quantitative analysis of customer accounts;

Implementation of expansion measures client base;

Tariff monitoring;

Implementation of measures to attract free money from individuals;

Preparation and timely submission of reports on foreign economic transactions to bodies and agents of currency control;

Correspondence with clients of the branch, customs authorities and agent banks on issues of foreign economic activity.

Tsesnabank JSC performs the following operations on the account and provides banking services related to its maintenance:

Transfers money to the account in tenge and / or in foreign currency, received in cash or by bank transfer to the client's account from his other accounts, as well as the accounts of residents and non-residents of the Republic of Kazakhstan;

Makes payments and transfers money from the client's account in tenge and / or foreign currency at the direction of the client to his other accounts, or to other accounts of residents or non-residents of the Republic of Kazakhstan. Payments and money transfers from the client's account are made only on his behalf, or on behalf of a third party who has the appropriate power of attorney of the client, certified by a notary;

Issues cash to the client from the account in tenge and / or foreign currency. Third parties - residents and non-residents of the Republic of Kazakhstan, money in tenge and / or foreign currency from the account can be issued in cash only on the basis of the appropriate power of attorney of the client, certified by a notary;

All expenditure operations on the client's account, the bank carries out within the amount available on the account;

Issuance of account statements at the request of the client;

Carrying out purchase / sale operations in cash and non-cash currency according to the client's application within the amount available on his account.

3.2 Department of Deposit Operations

Deposit sources of raising funds occupy an important place in the structure of resources and activities of Sberbank of Russia.

Accordingly, according to the terms of attracting funds, they are divided into funds on demand and term deposits and deposits. Demand deposits by customers include balances on customer settlement and current accounts and demand deposits. These cash balances can be deposited and withdrawn by the bank's clients on demand and bring the client a low income.

Depending on the period for which the contract is concluded bank deposit, distinguish between demand deposits, time deposits and savings deposits. Demand deposits are opened to clients (individuals and legal entities) in accordance with the agreement, the specific term for claiming funds is not indicated. Term deposits are funds deposited for a specified period of time.

Terms of deposits are differentiated taking into account the interests of the client. A term deposit can be made for a period of up to 30 days; from 31 to 90 days; from 91 to 180 days; from 181 days to one year; from one to three years and over three years. For funds placed by customers in the bank for a period of time and on demand, interest is paid,

Accounts for accounting of deposit transactions: legal entities - 410--422, 425, individuals - 423, 426, other attracted funds - 427--440 inclusive.

The credit of accounts reflects:

Amounts received from the owner of the deposit (depositor;

...

Values and rules of the bank

For employees of Sberbank of Russia, the highest value is the interests of customers. In order to fully meet the expectations of citizens and provide them with quality services, the team financial institution focused on qualities such as:

honesty towards oneself and people;
financial literacy;
the ability to take responsibility for their own actions and decisions;
desire for personal growth;
creativity and initiative;
respect for people;
active life position;
skills of an exit from disputable and conflict situations;
leadership position;
teamwork.

Mutual understanding and mutual assistance of employees make it possible to fulfill the tasks that the client sets for the bank. Respectful and trusting relationships in the Sberbank team are a guarantee of the growth and development of the entire team, which in turn makes it possible to work for a common result.

The ability to work in a team consists of the following components:

performing their part of the work in the rhythm of the team;
sociability (the ability to find contact with any member of the organization);
readiness for dialogue;
the skill of task distribution and delegation;
the ability to admit mistakes and the willingness to correct them;
accepting a different point of view;
skills to give and accept constructive criticism;
control over emotions

Teamwork in a bank does not preclude independence. Doing your part of the work, it is important to be able to properly distribute your forces. But at the same time, you can always count on the help of colleagues.

Mission of Sberbank

The mission and values common to all employees are the key to uniting and achieving the main goal, which is formulated as follows: “To become one of the world's leading financial companies." This goal is ambitious and many challenges will need to be addressed to achieve it. The main one is a stable return to the pre-crisis level of profitability, which implies an improvement in the quality of the loan portfolio and an increase in business efficiency.

Introduction
Chapter 1 Organizational and economic characteristics of PJSC Sberbank
Chapter 2 Organization of non-cash payments in PJSC Sberbank
Conclusion
List of sources used

Introduction

The goal of undergraduate practice is to develop skills for the practical use of theoretical knowledge in practical activities, collection, systematization and processing of information practical material on the topic of the final qualifying work "Organization of non-cash payments in a commercial bank."

Object of study - PJSC Sberbank

During the internship, the following

- a characteristic is given activities of PJSC Sberbank;

- a diagram of the organizational structure of management was drawn up;

– the functions of the main structures and the interaction between them are considered;

– the forms and types of non-cash payments are considered;

– studied the process of managing cashless payments;

– the organization of cashless payments was analyzed;

– registers of posted documents in the currency of the Russian Federation were compiled;

– familiar with all forms of non-cash payments;

– learned how to process and pay transfers.

When writing the report, methods of systematization, analytical, prognostic, calculation, graphic were used.

The internship was completed at the additional office of PJSC Sberbank No. 85932/04.

The purpose of the internship is to consolidate theoretical knowledge in the field of banking, acquire the professional skills of a specialist and collect information for writing a WRC.

Chapter 1 Organizational and economic characteristics of PJSC Sberbank

PJSC Sberbank is the largest bank in Russia and the CIS with the widest network of divisions, offering the full range of investment banking services. The founder and main shareholder of PJSC Sberbank is the Central Bank of the Russian Federation, which owns 50% of the authorized capital plus one voting share; over 40% of shares are owned by foreign companies. About half of the Russian market of private deposits, as well as every third corporate and retail loan in Russia falls on PJSC Sberbank.

Full corporate name of the bank: Public Joint Stock Company Sberbank.

Abbreviated name of the bank: PJSC Sberbank.

The history of Sberbank of Russia begins with the personal decree of Emperor Nicholas I of 1841 on the establishment of savings banks, the first of which opened in St. Petersburg in 1842. A century and a half later - in 1987 - on the basis of state labor savings banks was created specialized bank labor savings and lending to the population - Sberbank of the USSR, which also worked with legal entities. The structure of the Savings Bank of the USSR included 15 republican banks, including the Russian Republican Bank.

At the moment, despite the far from outstanding quality of service in most branches (with the exception of services for VIP clients), the bank is the leader not only in terms of assets, but also in the number of current accounts of legal entities (over 1 million). In the market of private deposits, PJSC Sberbank is a monopolist - it controls 45% of the market (the bulk of the deposits of "physicists" are the so-called pension deposits in rubles). It should be noted that at the beginning of 2002 the bank's share was 71.4%. The further decline in the market share occupied by Sberbank is largely facilitated by the deposit insurance system and an increase in the amount of insurance compensation. About 11 million people receive salaries through Sberbank, and 12 million receive pensions. The bank has issued more than 30 million plastic cards, the number of installed ATMs exceeds 19 thousand. As of December 31, 2012, the number of employees was over 233 thousand people.

Main directions of banking activity:

Corporate business: servicing settlement and current accounts, opening deposits, providing all types of financing, issuing guarantees, servicing export-import operations of clients, cash collection services, cash services, conversion services, services for transferring funds by the population in favor of legal entities, operations with bills of exchange and other.
Retail business: provision of banking services to clients - individuals for accepting funds on deposits, lending, servicing bank cards, operations with precious metals, savings certificates and bills, purchase and sale foreign exchange, payments, money transfers, including without opening bank accounts, storage of valuables and others.
Operations in financial markets: with securities, derivatives financial instruments, foreign currency; placement and attraction of funds in the interbank market and capital markets and others.

Within the above areas of activity, Sberbank offers a wide range of banking products and services.

In addition to banking operations, the bank carries out:

Issuance of guarantees for third parties;
Acquisition of claims from third parties;
Trust management of funds;
Professional activity in the securities market, including brokerage, dealer and depository activities;
Other operations and services.

The General Meeting of Shareholders is the supreme management body of the bank. At the general meeting of shareholders, decisions are made on the main issues of the bank's activities. The list of issues related to the competence of the general meeting of shareholders is determined by the Federal Law "On joint-stock companies» dated December 26, 1995 No. 208-FZ (as amended on December 28, 2013) and the charter of the bank.

In accordance with the charter, the general management of the bank's activities is carried out by the supervisory board. The competence of the supervisory board includes issues of determining the priority areas of the bank's activities, appointing members of the board and early termination of their powers, issues of convening and preparing general meetings shareholders, recommendations on the amount of dividends on shares, periodic hearing of the reports of the president, chairman of the board of the bank on the activities of the bank and other issues. Committees of the Supervisory Board are bodies established for preliminary consideration of the most important issues within the competence of the Supervisory Board and preparation of recommendations on them. The committees are formed annually from among the members of the bank's supervisory board. Each committee includes independent directors. The committees facilitate working interaction with the bank's management bodies. The management of the current activities of the bank is carried out by the president, chairman of the board and the board of the bank.

In order to increase the efficiency of work and develop business, the bank has a number of collegial working bodies (committees) reporting to the board of Sberbank, whose main tasks are to resolve issues of implementing a unified, coordinated policy in various areas of the bank's operations. The Board is a platform for active discussion of strategic issues of the bank's development and development of optimal solutions that take into account the peculiarities of the regions.

Consider financial state of PAO Sberbank.

Table 1 ¾ Key financial indicators of PJSC Sberbank for 2012-2014,

The increase in assets in 2012 compared to 2013 amounted to 19.8%, and in 2014 compared to 2013, the growth rate increased to 33.6%. The deviation of the bank's capital in 2013 in relation to 2012 was 18.4%, and in 2014 in relation to 2013 the growth rate decreased to 16.2%.

Consider the dynamics and structure of the bank's balance sheet.

Table 2 ¾ Dynamics of assets of PJSC Sberbank for 2012 - 2014, billion rubles

Index	2012	2013	2014	Deviation 2013 from 2012		Deviation 2014 from 2013
Index	2012	2013	2014	sum	%	sum	%
Cash	725	717	1 241	-8	-1	524	73
	381	409	370	28	7	-39	-9
Required reserves	122	112	143	-10	-8	31	27
	81	94	356	13	16	262	278
	102	145	826	43	42	681	469
Net debt	9 773	11 978	15 890	2 205	22	3 912	32
	1 542	1 744	1 745	202	13	1	0,1
	281	311	386	30	10	75	24
	362	404	366	42	11	-38	-9
	438	468	479	30	6	11	2,3
Other assets	178	316	407	138	77	91	28
Total assets	13 582	16 275	21 747	2 693	19	5 472	34

The bank's assets in 2013 increased by 19% compared to the previous period, while in 2014 the growth was 34% compared to 2013. The main factors for the growth of the bank's assets are: an increase in net loan debt, which amounted to 32% in 2014 and 22% in 2013, an increase in investments in securities by 0.1% in 2014 and by 13% in 2013. Also in 2014, there was a significant increase in cash. The increase in the growth rate of total assets is due to the increase in growth in the main items of assets.

Consider an analysis of the asset structure of PJSC Sberbank.

Table 3 ¾ Asset structure of PJSC Sberbank for 2012 - 2014, billion rubles

Index	2012		2013		2014
Index	sum	%	sum	%	sum	%
Cash	725	5	717	4	1 241	5,71
Due to credit institutions in the Central Bank of the Russian Federation	381	2	409	2,5	370	1,7
Required reserves	122	0,8	112	0,6	143	0,66
Funds in credit institutions	81	0,5	94	0,5	356	1,64
Net investments in securities valued at fair value through profit or loss	102	0,7	145	0,8	826	3,8
Net debt	9 773	71	11 978	73	15 890	73,1
Net investments in securities and other financial assets available for sale	1542	11	1 744	10	1745	8,02
Investments in subsidiaries and affiliates	281	2	311	1,9	386	1,77
Net investment in securities held to maturity	362	2,6	404	2	366	1,68
Fixed assets, intangible assets and inventories	438	3	468	2,8	479	2,2
Other assets	178	1	316	1,9	407	1,87
Total assets	13 582	100	16 275	100	21 747	100

The largest share in the structure of the bank's assets is occupied by net debt (73%), which remains at the same level in the study period. Net investments in securities account for 10% of the bank's balance sheet assets, which testifies to the high investment activity of the bank.

Table 4 ¾ Analysis of the dynamics of equity of Sberbank for 2012-2014, billion rubles

Index	2012	2013	2014	Deviation 2013 to 2012		Deviation 2014 to 2013
Index	2012	2013	2014	sum	%	sum	%
Shareholder funds	68	68	68	0	0	0	0
Share premium	228	228	228	0	0	0	0
reserve fund	3	3	4	0	0	1	33,33
Fair value revaluation of securities available before sale	26	-8	-197	-34	-130	-189	611
Revaluation of fixed assets	84	83	81	-1	-1	-2	-2,41
Retained earnings of previous years	895	1 183	1 489	228	25	306	25,87
	346	378	311	32	9	-67	-17,72
	1 651	1 935	1 982	284	17	47	2,43

From the data on the dynamics of own funds, we can conclude that in the period from 2012 to 2013. there is an increase in some indicators, such as: “retained earnings ( uncovered losses) of previous years” and “unused profit (loss) for the reporting period”.

As can be seen in the figure, own funds show steady growth.

Table 5 ¾ Analysis of the structure of own funds of PJSC Sberbank for 2012-2014, billion rubles

Index	2012		2013		2014
Index	sum	%	sum	%	sum	%
Shareholder funds	68	4	68	3	68	3,4
Own shares (shares) redeemed from shareholders (participants)	0	0	0	0	0	0
Share premium	228	13	228	12	228	11,5
reserve fund	3	0,1	3	0,1	4	0,2
Fair value revaluation of securities available-for-sale	26	1,5	-8	-0,4	-197	-9,9
Revaluation of fixed assets	84	5	83	4	81	4,1
Retained earnings (uncovered losses) of previous years	895	54	1 183	64	1 489	75,1
Unused profit (loss) for the reporting period	346	21	378	19	311	15,7
Total sources of own funds	1 651	100	1 935	100	1 982	10

According to the table, the largest share in the structure of own funds is occupied by reinvested profit, while there is a steady increase in the share of retained earnings of previous years, and the share of unused profit of the reporting period tends to decrease. The share of revaluation amounts of shareholders' fixed assets and share premium also decreases. The fair value revaluation of available-for-sale securities represents a negative amount, which indicates losses from investing activities.

Consider economic standards PJSC Sberbank for 2012-2014

As Figure 4 shows, in 2014 the bank's capital adequacy ratio decreased significantly from 12.87% to 11.5%, although it still corresponds to the required value of 10%.

Let us consider the analysis of the dynamics of the attracted funds of PJSC Sberbank.

Table 6 ¾ Analysis of the dynamics of attracted funds of PJSC Sberbank for 2012-2014, billion rubles

Index	2012	2013	2014	Deviation 2013 from 2012		Deviation 2014 from 2013
Index	2012	2013	2014	sum	%	sum	%
	1 368	1 967	3 516	599	43	1 549	78,7
	605	630	795	25	4	165	26,2
	9 462	11 128	14 027	1 666	17	2 899	26
Deposits of individuals	6 288	7 586	7 999	1 298	20	413	5,4
Financial liabilities at fair value through profit or loss	25	34	618	9	36	584	1 717
	332	404	513	72	21	109	26
	0	0	2	0	0	2	0
	0	0	43	0	0	43	0
Other liabilities	115	145	216	30	26	71	48,9
Provisions for possible losses on contingent liabilities of a credit nature, other possible losses and transactions with residents of offshore zones	21	31	36	10	47	5	16
Total liabilities	11 930	14 340	19 764	2 410	20	5 424	37,8

The bank's liabilities show a positive trend over the period under review: in 2013, the growth of liabilities amounted to 20% compared to the previous period, and in 2014, 37.8% compared to 2012. The main growth factors are: the growth of loans and deposits of the Central Bank, which amounted to 43% in 2013, and 78.7% in 2014 compared to 2011. Tends to decrease deposits of individuals (in 2013, deposits amounted to 20% compared to the previous period, and in 2014 - 5.4% compared to 2013)

Table 7 ¾ Analysis of the structure of funds raised by Sberbank for 2012-2014, billion rubles

Index	2012		2013		2014
Index	sum	%	sum	%	sum	%
Loans, deposits and other funds of the Central Bank of the Russian Federation	1 368	11,4	1 967	11,7	3 516	17,8
Funds of credit organizations	605	5	630	2,5	795	4
Due to customers other than credit institutions	9 462	0	11 128	77,6	14 027	71
Deposits of individuals and individual entrepreneurs	6 288	52	7 586	20,9	7 999	40,5
Financial liabilities at fair value through profit or loss	25	0,2	34	0,09	618	3,1
Issued debt	332	2,7	404	1,3	513	2,6
Current tax liability and income	0	0	0	0	2	0,01
Deferred tax liability	0	0	0	0	43	0,2
Other liabilities	115	0,9	145	0,3	216	1,1
Provisions for possible losses on contingent credit obligations, other possible losses and transactions with residents of offshore zones	21	0,1	31	0,09	36	0,2
Total liabilities	11 930	100	14 340	100	19 764	100

The largest share in the structure of attracted funds is occupied by funds of clients that are not credit institutions, their specific gravity at the end of 2013 was 77.6%. Loans, deposits and other funds of the Central Bank of the Russian Federation also accounted for a significant share in the structure of attracted funds in 2013.

Chapter 2 Organization of non-cash payments in PJSC Sberbank

Cashless payments- these are settlements carried out without the use of cash, by transferring funds to accounts in credit institutions and offsetting mutual claims. Non-cash payments are of great economic importance in accelerating the turnover of funds, reducing the cash required for circulation, and reducing distribution costs. The difference between non-cash payments and cash payments:

1) the payer and the recipient transferring cash participate in cash settlements. There are three participants in non-cash cash settlements: the payer, the recipient and the bank in which such settlements are carried out in the form of an entry on the accounts of the payer and the recipient;

2) participants of non-cash money transactions are in credit relations with the bank. These relationships are manifested in the amounts of balances on the accounts of participants in such settlements. There are no such credit relations in cash circulation;

3) transfers (transfers) of money belonging to one participant in settlements in favor of another are made by making entries in their accounts, as a result of which the credit relations of the bank with participants in such operations change. Thus, the circulation of cash is replaced credit operation. Non-cash payments in the economy are organized according to a certain system, which is understood as a set of principles for organizing non-cash payments, the requirements for their organization, determined by specific business conditions, as well as the forms and methods of payment and the associated workflow.

The form of payment is a set of interrelated elements, which include the method of payment and the corresponding document flow. Document circulation is a system of registration, use and movement of settlement documents and funds, which includes: issuance of an invoice by the consignor and its transfer to other participants in the settlements; the content of the settlement document and its details; the terms for compiling the settlement document and the procedure for presenting it to the bank, as well as to other participants in the settlements; movement of a settlement document between banking institutions; the procedure and terms for payment of a settlement document, transfer and receipt of funds; the procedure for using the settlement document for mutual control of the settlement participants and the implementation of measures of economic impact.

Non-cash payments serve mainly the sphere of economic relations of enterprises and their relationship with the financial and credit system. Thus, their essence is that economic bodies make payments to each other for inventory items and services rendered, as well as for financial obligations by transferring the amounts due from the payer's account to the beneficiary's account or by offsetting mutual debts.

The value of non-cash payments is great, because:

1) non-cash payments contribute to the concentration of monetary resources in banks. Temporarily free funds of enterprises stored in banks are one of the sources of lending;

2) non-cash payments contribute to the normal circulation of funds in the national economy;

3) a clear distinction between non-cash and cash turnover creates conditions that facilitate the planning of money circulation and non-cash money turnover, as well as determining the amount of issue and withdrawal of cash from circulation.

On the one hand, the development of non-cash payments leads to a reduction in the need for cash and to saving distribution costs. The larger the payment, the stronger these benefits become. However, if the amount of payment is insignificant, then a cash payment is more advantageous. It is rather difficult to establish exactly the line when the advantages of cash payment turn into its disadvantages.

Non-cash transactions are reflected on settlement, current and other accounts opened by banks to their customers after the latter submit the relevant documents.

All non-cash payments are made on the basis of settlement documents. Their forms must comply with established standards, and they must contain the following details:

- the name of the settlement document and its form code according to OKUD;

- number of the document, date, month, year of its execution. In this case, the number is indicated in numbers, the month - in words, the year - in numbers;

- the name and location of the payer's bank, its bank identification code (BIC), the number of the correspondent account or sub-account;

- the name of the payer, his identification number (TIN), KPP, as well as the number of the bank account;

- the name of the recipient of funds, the number of his bank account;

– the name and location of the beneficiary's bank (not indicated on the check), its bank identification code (BIC), the number of the correspondent account or sub-account. At the same time, it is allowed to abbreviate the name of the payer and the recipient, which does not impede the work of banks and clients;

– purpose of payment (not specified in the check). The tax payable is allocated to settlement document a separate line (otherwise there should be an indication that the tax is not paid);

- the amount of the payment, indicated in numbers and in words;

– order of payment and type of operation.

The principles of organization of calculations are the fundamental principles of their implementation. Compliance with the principles in the aggregate makes it possible to ensure that the calculations meet the requirements: timeliness, reliability, efficiency. The first principle is legal regime settlements and payments - requires that the behavior of the participants in settlement relationships comply with the rules of law, legal responsibility. The basis for this is a set of laws and regulations. The main regulatory body of the payment system is the Central Bank of the Russian Federation (Bank of Russia). Among its main tasks is to ensure the efficient and uninterrupted functioning of the settlement system.

The second principle is the implementation of bank accounts. A necessary prerequisite is that both suppliers and buyers have bank accounts. For settlement services, an agreement is concluded between the bank and the client bank account- an independent bilateral (participants have both rights and obligations) civil law contract. Clients have the right to open the required number of settlement, deposit and other accounts in any currency in banks with their consent, unless otherwise provided by federal law. Banks and other credit institutions for settlements between themselves open correspondent accounts - with each other (correspondent account agreement is concluded) and without fail - in institutions of the Bank of Russia (an agreement on bank settlement services).

The third principle is to maintain liquidity at a level that ensures uninterrupted payments. Compliance with this principle is the key to a clear unconditional fulfillment of obligations. All payers must plan receipts, write-offs of funds from accounts, prudently seek the missing resources in order to timely fulfill debt obligations.

The fourth principle is the presence of an acceptance (consent) of the payer for payment. This principle is implemented through the use of either an appropriate payment instrument (check, promissory note, payment order), indicating the owner's order to debit funds, or a special acceptance of documents issued by the recipients of funds (payment requests, bills of exchange).

At the same time, the legislation provides for cases of undisputed (without the consent of the payers) write-offs of funds: arrears in taxes and other obligatory payments - on the basis of writ of execution issued by the courts, certain fines on orders of collectors, direct write-offs for heat and electrical energy, utilities, etc.

The fifth principle - the urgency of payment - follows from the very essence market economy, an integral condition of which is the timely and complete fulfillment of payment obligations. The significance of this principle lies in the fact that continuously spent funds for the production of goods, the provision of services must be reimbursed at the expense of payments from buyers within the time limits stipulated by the concluded contracts.

The sixth principle is the principle of property liability for non-compliance with contractual terms. The essence of this principle lies in the fact that violations of contractual obligations in terms of settlements entail the application of civil liability in the form of compensation for losses, payment of a penalty, as well as other liability measures. (Civil Code of the Russian Federation, Ch. 25, Art. 395)

The seventh principle - the control of all participants over the correctness of settlements, compliance with the established provisions on the procedure for their implementation - is divided into preliminary, current, subsequent, internal and external control. An important role in the observance of this principle is played by the establishment in accordance with Art. 16 of the Federal Law of the Russian Federation of November 21, 1996 No. 129-FZ "On Accounting" publicity of financial statements.

Non-cash payments are carried out on the basis of settlement documents prescribed form and in compliance with the relevant paperwork. The choice of the form of payment is mainly determined by:

- the nature of economic relations between counterparties;

– a feature of the supplied products;

– the location of the parties to the transaction;

– method of transportation of goods;

- the financial position of legal entities.

Regulation of the Central Bank of 03.10.2002. No. 2-P "On non-cash payments in the Russian Federation" establishes the following forms of non-cash payments: settlements by payment orders, letters of credit, settlements by checks and collection.

A payment order is an order of the account holder (payer) to the bank serving him, drawn up by a settlement document, to transfer a certain amount of money to the account of the recipient of funds opened in this or another bank.

In settlements for goods and services, payment orders are used:

- for goods received, work performed, services rendered (reference in the order to the number and date of the shipping document confirming the receipt of goods or services by the payer);

- for payments in the order of advance payment for goods and services (reference in the order to the number of the main contract, agreement, contract, which provides for advance payment);

- payments to transport, utilities, household enterprises for maintenance, etc.

In settlements for non-commodity transactions, payment orders are used for:

– payments to the budgets of all levels and extra-budgetary funds;

– repayment of bank loans and interest on loans;

– transfer of funds to state and social insurance;

– contributions of funds to the authorized funds when establishing a joint-stock company, LLC, etc.;

– acquisition of shares, bonds, certificates of deposit, bank bills;

– payment of penalties, fines, penalties, etc.

The payment order is issued by the payer on the form of the established form, containing all the necessary details:

- for the payer and recipient of funds - taxpayer identification number (TIN), name and account number with a credit institution (branch) or a subdivision of the settlement network of the Bank of Russia;

- for credit institutions - their names and locations, bank identification code (BIC) and account number for settlement transactions.

Payment orders are accepted by the bank regardless of the availability of funds in the payer's account. In the absence or insufficiency of funds on the account, payment orders are placed in file cabinet No. 2 and paid as funds are received in the order established by law. In accordance with the legislation, partial payment of payment orders from a file cabinet is allowed, while the bank uses a payment order.

The bank is obliged to inform the payer at his request about the execution of the payment order no later than the next working day after the payer's application to the bank, unless another period is provided by the bank account agreement.

Payment orders are used for settlements in the order of budget payments, i.e. by periodically transferring funds from the buyer's account to the supplier's account at a specific time and in a certain amount based on the plan for the release of goods and the provision of services for the coming month (quarter). Calculations planned payments- a progressive form of transferring payments, since it is based on the oncoming movement of money and goods. This leads to faster settlements, a reduction in mutual receivables and payables, and enables enterprises to better plan their payment turnover.

Settlements by payment orders have a number of advantages compared to other forms of payment: a relatively simple document flow, faster cash flow, the ability of the payer to pre-check the quality of paid goods and services, the ability to use this form of payment for non-commodity payments.

A letter of credit is a conditional monetary obligation of a bank issued by it on behalf of a client in favor of its counterparty under an agreement under which the bank that opened the letter of credit (issuing bank) can make a payment to the supplier or authorize another bank to make such payments, subject to the submission of documents, stipulated in the letter of credit, and subject to the fulfillment of other conditions of the letter of credit. The letter of credit is intended for servicing only one supplier and cannot be redirected. Payment from a letter of credit is carried out only by bank transfer.

Banks can open the following types of letters of credit:

– covered (deposited) and uncovered (guaranteed);

- revocable and irrevocable.

When opening a covered letter of credit, the issuing bank transfers at the expense of the payer's funds or the loan granted to him the amount of the letter of credit at the disposal of the executing bank for the entire period of the letter of credit. When opening an uncovered letter of credit, the issuing bank grants the executing bank the right to write off funds from its correspondent account within the amount of the letter of credit. The procedure for writing off funds from the correspondent account of the issuing bank under a guaranteed letter of credit is determined by agreement between the banks.

A revocable is a letter of credit that can be changed or canceled by the issuing bank without prior notice to the recipient of funds. Such a letter of credit does not serve as a sufficient guarantee for the seller to receive payment, therefore, it almost never occurs in practice. A letter of credit is revocable unless its text expressly states that it is irrevocable. Irrevocable is a letter of credit that cannot be changed or canceled without the consent of the recipient of funds and on which there is a corresponding mark. Such a letter of credit is a firm obligation of the bank to pay the seller for the supply or service when the latter fulfills all the conditions of the letter of credit. The vast majority of letters of credit are irrevocable.

To open a letter of credit, an application of the payer of the established form is submitted to the issuing bank, which indicates:

– number of the agreement under which the letter of credit is opened;

– validity period of the letter of credit;

- the name of the supplier and the name of the bank issuing the letter of credit;

- the name of the documents serving as the basis for payment under the letter of credit;

- the deadline for their submission and the procedure for registration;

– type of letter of credit and its amount;

- a list of goods, works and services for which a letter of credit is opened, and the terms of shipment;

– method of realization of the letter of credit.

When paying under a letter of credit, the beneficiary's bank (executing bank) is obliged to verify that the supplier complies with all the conditions of the letter of credit, as well as the correctness of the registration of the register of accounts, the compliance of the signatures and seal of the supplier on it with the declared samples. Documents confirming payments under the letter of credit must be submitted by the supplier to the bank before the expiration of the letter of credit and confirm the fulfillment of all conditions of the letter of credit. If at least one of these conditions is violated, no payments under the letter of credit are made.

Closing of a letter of credit in the executing bank is carried out (in the amount of the letter of credit or its balance):

- after the expiration of the letter of credit;

– on the basis of an application by the recipient of funds to refuse further use of the letter of credit before its expiration, if the possibility of such refusal is provided for by the terms of the letter of credit;

- by order of the payer on the full or partial withdrawal of the letter of credit, if such withdrawal is possible under the terms of the letter of credit.

The letter of credit form of payment is the most expensive. It requires additional expenses for the buyer, this is due not only to the large commissions that the bank charges, but also to the fact that most of the letters of credit that Russian firms work with are “covered”. This means that for the duration of the contract, significant funds are withdrawn from the buyer's turnover, equal to the amount of payment under the contract.

The convenience of this form of payment for both the supplier and the buyer is a certain guarantee: timely and complete receipt of payment by the supplier, if the delivery complies with the contract; compliance of the ordered products with the stipulated conditions, which is often controlled by an authorized buyer company.

A check is a security containing an instruction from the issuer of the check to the bank to pay the amount specified in it to the holder of the check. Any legal or natural person who has funds in the bank, which he disposes of by issuing checks in favor of the holder of a check, can be a drawer of a check; the payer is the drawer's bank.

To receive settlement checks in a servicing bank, an application is drawn up in the prescribed form, signed by the head of the enterprise, the chief accountant and certified with a seal. The application specifies the number of checks and the amount of the total need for settlements in checks, which allows you to determine the limit of one check, which must be put on the back of each check. Checkbooks are issued for a fixed term and total payment amount.

There are two types of checkbooks: limited and unlimited. The difference between them is that the receipt of a limited book is accompanied by the deposit of the total amount of the payment on a separate personal account of the drawer. This account shall be credited with the amount of funds deposited from the corresponding account.

An unlimited book does not provide for the deposit of funds. In this case, the cover of the check in the bank is the funds on the corresponding account of the drawer, but not more than the amount guaranteed by the bank in agreement with the drawer when issuing the checkbook. The bank may guarantee the issuer of a check, in the event of a temporary lack of funds on his account, the payment of checks at the expense of the bank's funds.

The check must contain the following required details:

- the name "check" included in the text of the document;

- an order to the payer to pay a certain amount of money;

- name of the payer and indication of the account for payment;

– indication of payment currency;

- indication of the date and place of drawing up the check;

- the signature of the person who issued the check - the drawer. The absence of any of the specified details in the document deprives it of legality. A check that does not contain an indication of the place of its compilation is considered as signed at the location of the drawer.

The rights under a check are transferable, with the exception of a nominal check, which is not transferable.

When paying by checks, it should be remembered that the check must be paid in the full amount for which it was issued, without any commission (in this case, an indication of interest is considered unwritten). A check cannot be withdrawn by the drawer before the expiration of the period established by the internal bank rules for presenting it for payment (submission of a check to the bank by the holder of the check).

If there are no funds on the payer's account or there are not enough of them, payment requests are placed in file cabinet No. 2. At the same time, the executing bank notifies the issuing bank of this by sending it a notice no later than the business day following the day the settlement documents are entered into the file cabinet. The issuing bank, in turn, upon receipt of a notice from the executing bank, brings the notice of filing to the card index to the client.

In Russia, in contrast to international practice, the check form of non-cash payments is less common.

Collection settlements mean Bank operations, in which the credit institution (bank) undertakes, on behalf of and at the expense of the client, to take action to receive the payment amount from the payer. Settlements for collection are made out by a payment request and a collection order.

The payment request contains the requirement of the recipient of funds to the payer for the payment of a certain amount of money by withdrawing from the payer's current account, is drawn up on the form of the established form and contains, in addition to the details specified in payment order, details such as:-

terms of payment;

- deadline for acceptance;

- the date of delivery to the payer stipulated by the agreement documents;

- name of goods (works, services) and date of delivery;

– number and date of the contract;

- numbers of documents confirming the delivery of goods (performance of work, provision of services);

- delivery method and other details - in the "Purpose of payment" field. The specified requirements are put up for collection by the supplier after the shipment of the goods and the issuance of trade documents. The supplier's bank is obliged to send the documents to the payer's bank, collect funds from it and transfer them to the supplier's settlement account. The payer's bank, having received the documents, informs the payer and accepts them for payment only after receiving a preliminary acceptance from him. It is also possible to refuse acceptance.

Payment of settlement documents is made as funds are received to the payer's account in the order established by law. Partial payment of payment requests, collection orders is allowed, which is made by a payment order in the manner similar to the procedure for partial payment of a payment order, with the exception of a note on partial payment.

A collection order is a settlement document, on the basis of which funds are debited from the payers' accounts in an indisputable manner. Collection orders apply:

- in cases where an indisputable procedure for collecting funds is established by law, including for the collection of funds by bodies performing control functions;

- in cases stipulated by the parties under the main agreement, provided that the bank servicing the payer is granted the right to debit funds from the payer's account without his order.

The main types of collection operations are simple (clean) collection and documentary (commercial). In the first case, the bank undertakes to receive money from a third party on the basis of a payment request that is not accompanied by commercial documents, and in the second case, the bank must present commercial documents received from its client. Commercial documents include invoices, shipping and insurance documents, title deeds and any other non-financial documents.

In general, settlements in the form of collection are widely used in international payments. Payments under contracts are made on the terms of a commercial loan, and foreign banks accept various documents for collection, including, in addition to the bills and checks mentioned above, shares, bonds and others.

This form of settlement involves certain risks and must be secured by trusting counterparties. For the supplier, the risk of late payment of invoices can be reduced by obtaining certain guarantees from the buyer. In this case, the contract can use various legal means to secure payment obligations (surety, bank guarantee, pledge, etc.).

Advantages of this form of calculation:

- for the supplier - banks protect his right to the goods until the payment of documents or acceptance. The right to the goods is given to the payer by documents of title, which he takes possession of after their payment (acceptance). The documents remain at the disposal of the bank until the moment of their payment and, in case of non-payment, are returned to the supplier's bank with an indication of the reasons for non-payment.;

- for the payer given form settlements allows to ensure maximum savings in foreign exchange resources and often payment for goods (if provided for by the contract) can be made with a delay of up to 30 days from the date the bank receives documents for collection.

Increasing the share of non-interest income is one of Sberbank's strategic goals.

At the end of 2014, the share of net non-interest income in Operating income before retail business reserves was 22.5%.

The main factor in the growth of non-interest income in retail business are operations with bank cards, acquiring, payments and transfers.

The growth in the issue of bank cards has significantly accelerated the growth in the volume of transactions on card accounts.

Table 8 - The number of bank cards issued by PJSC Sberbank and the volume of card transactions for 2012-2014

In 2014, the growth in the issue of bank cards increased by 9%, and the turnover on card transactions increased by more than a third. The share of non-cash transactions in the total turnover on cards is growing steadily and increased in 2014 from 19.5% to 23.8%.

In terms of the number of issued cards, Sberbank ranks first in Europe.

As can be seen in Figure 10, the volume of card transactions shows a steady growth.

In 2013, Sberbank introduced new premium cards under the Premier tariff plan: Visa Platinum PayWave and World MasterCard Black Edition Paypass

Since July 2013, the credit limit for credit cards has been set at the time of issuance. Customers can receive a card and immediately make the first transaction. The card can be issued according to the passport and another document, and received at any office, regardless of the place of order. The card can also be ordered through Sberbank Online @ yn and then come to the branch for it.

In 2014, the issue of bank cards of the Russian payment system "Universal Electronic Card" (PRO100) was launched throughout Russia; By the end of the year, the volume of issue exceeded 50,000 cards. PRO100 cards are issued in the "Personal" and "Salary" categories and are accepted throughout the acquiring network of Sberbank of Russia, as well as the infrastructure of banks participating in the UEC Payment System.

Table 9 - Number of active sales and service outlets and Turnover in the acquiring trade network of PJSC Sberbank for 2012-2014

The number of active sales and service outlets involved in acquiring services in 2014 increased by 130 thousand to 446.1 thousand.

Sberbank's total commission income from services merchant acquiring in 2014 increased to 30.4 billion rubles (+43% compared to 2013). At the same time, Sberbank's share in the acquiring market increased by 3.2 percentage points to 46.4%.

The annual turnover of bank cards on the Internet increased from 17 billion rubles. up to 47 billion rubles, and the total number of customers using the Internet acquiring service of Sberbank amounted to more than 750 organizations.

In 2012, the Bank introduced the offline payment technology on Sapsan high-speed trains, which makes it possible to service bank cards while the train is in motion in the absence of a permanent connection, and launched MasterCard PayPass contactless card acquiring and Visa payWave and a pilot project on the application of signature capture technology (replacing a paper check with a digital signature).

In 2013, the bank continued to develop a network that accepts MasterCard payPass and Visa payWave contactless cards. 433,000 terminals accept them at trade and service points.

Together with the State Unitary Enterprise Moscow Metro, Sberbank implemented a pilot project to accept Visa PayWave and MasterCard PayPass contactless cards as payment for tickets at metro kiosks. 64 ticket vending machines installed at 10 Moscow metro stations; plans include equipping all stations of the metropolitan subway with automatic machines.

In cooperation with the State Institution “Administrator of the Moscow Parking Space” and LLC “ASPARK”, Sberbank has started accepting bank cards in Moscow parking machines. 350 vending machines, acquiring services for which are provided by Sberbank, have been installed within the Garden Ring. They can pay for parking with Visa and MasterCard bank cards with a magnetic stripe and a microprocessor, as well as contactless cards Visa payWave / MasterCard PayPass.

In July 2013, for the first time in Russia, the acceptance of cards was launched at the Big Ice Arena of the Sochi Olympic Park at a self-service vending machine that operates without a cashier. In total, more than 150 such devices are located at the Olympic venues.

The Bank has successfully implemented an innovative technology mobile acquiring, which allows you to pay for goods and services using magnetic stripe or chip cards using a mobile phone.

As the official acquirer of the 2014 Olympics, Sberbank, in cooperation with the Sochi 2014 Organizing Committee and the ticket operator of the Olympic Games, organized payment for tickets for the games with bank cards. The bank also provided acquiring for the exchange of purchased tickets for the Olympic events by fans.

At the end of 2012, Sberbank's share in the pension payment market increased by 5.3 percentage points, exceeding the bar of 50% for the first time, and as of January 1, 2013 it was 51.4%. In 2012, 3.3 million pensioners were attracted to receive pensions through Sberbank (excluding mortality), more than 1 million of them through consultation points in PFR divisions.

In 2012, the Bank increased its share in the payroll market by 5.7 p.p. and exceeded the mark of 37%. More than 28 million individuals regularly receive wages on the Bank's cards.

Sberbank has launched a new technology that has simplified the process of paying wages to customer employees. It is enough for an enterprise to provide the Bank with a register using the Sberbank Business Online @ yn system - a list of employees and amounts payable. After that, in online mode, subject to the availability of funds in the company's current account, wages are instantly credited to employees' cards. The process is fully automated, the Bank's operational employees do not take part in it, and the possibility of operational errors is completely excluded.

The number of working payroll cards in 2013 increased by 1.9 million to 21.1 million. The volume of salary transfers increased by 28% to RUB 6,273 billion.

The number of pensioners receiving a social pension through Sberbank has increased. At the same time, the share of pensioners receiving pensions through Sberbank increased.

Since July 2013, all new Visa cards and Sberbank MasterCard equipped with a chip, which significantly increases the level of security of the data stored on the card and is an effective method of combating skimming. Cards with a chip are more secure than cards containing only a magnetic strip: all transactions require a PIN code, information from the chip cannot be copied. In addition, the entire network of Sberbank self-service devices and sales and service outlets is equipped to accept chips, which allows transactions to be carried out on a chip, and not on a magnetic strip, which remains on the card according to the requirements of payment systems.

Cards without PIN envelopes are issued throughout the network: at the time of receiving the card at the branch, the client can choose a PIN code that is easier for him to remember. Previously, this technology was used for instant issuance cards, now it is used for all cards.

Sberbank has successfully launched a Campus Card pilot project at Mari State University. Students received a multifunctional card, which is the key to managing a bank account and is integrated into the infrastructure of the university: pass, grade book, access to the electronic library.

SMS informing the client about the issue of a card in his name has been introduced, which can significantly reduce the risk of unauthorized issuance of bank cards.

The most significant service of the Bank in terms of the number of transactions remains the acceptance of household payments ( money transfers in favor of legal entities). Their volume for 2012 amounted to 2,446 billion rubles, and the total number of accepted payments amounted to more than 1.1 billion. At the same time, there was a steady increase in the number of payments made in non-cash form (the increase in the number of payments from customer accounts exceeded 70%). This dynamics is largely ensured by expanding the spectrum possible payments in information and payment terminals, the development of mobile and Internet banking, as well as the active growth of the client base of the Autopayment service.

Taking into account the high share of the Bank in the market of payments to the budgetary system of the country, services in this area also affected optimization. Thanks to the launch of the federal service for making payments to the Federal Tax Service According to the document index, the share of non-cash payments to the budget increased from 2.5% to 8% over the year.

Another new service in 2012 was the ability to repay loans issued by other banks through information and payment terminals. During the year, loans from third-party banks were repaid for more than 15 billion rubles.

In 2012, the Bank successfully developed the "Auto payment" service, which allows you to automatically pay for housing and communal services, fixed and cellular telephony services, Internet access services from a bank card account. The number of customers using this service as of January 1, 2013 exceeded 6.7 million people.

In December 2012, Sberbank took an important step towards increasing its presence in the fast-growing Internet payments market: a decision was made to combine the Bank's infrastructure with the Internet technologies of Yandex. Sberbank has signed an agreement to acquire a 75% stake minus 1 ruble in Yandex.Money.

In 2012, the volume of money transfers between individuals half grown. Card-to-card transfers developed most dynamically due to their convenience: the volume of transfers grew by more than 2.5 times over the year to almost 1 trillion rubles.

In 2013, Blitz translations were rebranded - now it is a Hummingbird product. Hummingbird internal transfers have been improved to work online: transfer across the country takes less than 10 minutes.

Sberbank continues to develop the Autopayment service. For the convenience of customers, the ability to set a daily limit on the amount of Autopayments for cellular communications has been introduced. 21.5% of payments for cellular communications are made using Autopayments. The number of customers using the Autopayment service for cellular communication exceeded 10.8 million people. In general, the Bank's share in the market of payments for cellular communications exceeded 30%.

The Bank has expanded the functionality of the "Auto payment for housing and communal services" service - the number of organizations in whose favor the service can be connected has increased. The number of clients of the Autopayment Housing and Public Utilities service has increased to 2 million people. Automatic payment of loans from third-party banks has been launched. For the first time, the Moscow Bank launched "Autopayment" for free details, which allows you to automate any regular payment for a client.

In 2014, there was a steady growth in payments from individuals to legal entities across all major types of payments. The average number of payments increased by 27% and amounted to 10 million per day. Sberbank has become the leader in accepting payments for housing and communal services, where the bank occupies 35% of the market, and for cellular communications - 39% of the market. This result was achieved thanks to the active development of non-cash payments through the channels of the SMS service " Mobile bank and Sberbank Online. In total, 19.6 million Sberbank customers signed up for the Autopayment service (+35% for the year). The number of subscribers to the "Autopayment - Cellular Communications" service reached 12.9 million people. 6.7 million people in more than 100 cities of Russia use the Autopayment service for housing and communal services.

In 2014, the volume of transfers increased significantly. The increase was 60%, total amount transfers per year - 4.3 trillion rubles. Growth was provided mainly by card transfers.

The growth in the volume of non-cash payments and transfers was facilitated by the development of services provided by Yandex.Money, a subsidiary of Sberbank. In 2014, as part of the integration program with Yandex.Money, Sberbank continued to improve payment solutions, expand the range of joint services and expand its customer base. Sberbank has become the main channel for replenishing Yandex.Money e-wallets with a replenishment volume of more than 1 billion rubles per month. The areas of distribution of digital goods of Yandex.Money partners in Sberbank Online and the replication of the Pay with Sberbank solution in Yandex.Money products are actively developing.

Conclusion

I did an internship for 23 days at the CCHB PJSC Sberbank 8593/04, Lipetsk, in the department for working with individuals. At the beginning of my practice, I studied the necessary regulatory and legal framework for working in the department for working with individuals:

Rules of the Bank of Russia No. 205-P dated 05.12.2002 "Rules for accounting in credit institutions located in the territory of the Russian Federation";

2. Regulation of the Bank of Russia No. 2-P dated 03.10.2002 “On non-cash payments in the Russian Federation”;

3. Regulation of the Savings Bank of Russia No. 662-r dated 12/14/2000 "On Operational Management central office Sberbank of Russia";

4. Rules of the Savings Bank of Russia No. 304-2-r dated 04.11.2000 "Document flow rules and technology for processing accounting information in the Savings Bank of Russia";

5. Regulation of the Savings Bank of Russia No. 355-3-r dated March 27, 2002 “On Conducting Interbranch Settlements in the Savings Bank of Russia”;

6. Rules of Sberbank of Russia No. 881-2-r dated March 13, 2003 “Rules internal control in order to counter the legalization (laundering) of proceeds from crime and the financing of terrorism”;

7. Order No. 814-3-r dated April 14, 2004 “Procedure for opening, closing and maintaining accounts of legal entities by Sberbank of Russia and its branches”.

It was in practice at Sberbank that I had the opportunity to compare the theoretical foundations and knowledge with practical activities.

I got acquainted with all forms of non-cash payments and worked with the following settlement documents: payment orders, checks, payment requests, collection orders, payment orders and memorial orders.

I learned how to process and pay out the Hummingbird transfer, make cashless payments with individuals. persons, transferring funds from a card to a Sberbank card.

Since, in accordance with the services of the bank, it is possible to provide account statements (at the request of the client), provide a statement of current account transactions, provide a duplicate of the account statement, provide a duplicate of the payment document at the request of the client, as well as perform currency control, clarify details and etc., then, accordingly, Sberbank collects a commission fee, which is issued by a memorial order.

To the process of getting acquainted with the document flow of the department, every day I registered payment requests in a special journal for registering payment requests, where I indicated the date of the request, the payer's account number, the name of the recipient and the amount. I also registered collection orders in another special journal, but their recording required the signature of the controller in charge of a particular organization.

The work actually turned out to be very laborious and gave rise to many questions from my side to the manager and helped to understand the intricacies of the workflow.

I find the advantages of my practice in that I got acquainted with a large amount of information on which banking activities are based, got acquainted with the computer work programs of Sberbank and acquired the skills to work with its internal documentation.

Having studied the measures that are proposed to improve the payment system, it was found that the proposed measures will significantly change the payment system of the Russian Federation, improve monetary policy, expand non-cash payments, introduce modern technologies and methods of information transfer. Servicing of all settlement participants should become more efficient and reliable. These measures will help stabilize the payment system, bring it closer to world standards, and ensure financial stability monetary politicians.

List of sources used

1 Civil Code of the Russian Federation (Part 2): Federal Law of January 26, 1996 No. 14-FZ (as amended on November 30, 2011)
2 On banks and banking activities: Federal Law of December 2, 1990 No. 395-1 (as amended on December 3, 2012).
3 On the Central Bank of the Russian Federation (Bank of Russia): Federal Law of July 10, 2002 No. 86-FZ (as amended on December 3, 2012).
4 On the national payment system: Federal Law of June 27, 2011 No. 161-FZ;
5 On the rules for making money transfers: Bank of Russia Regulation No. 383-P dated June 19, 2012.
6 On the rules for the exchange of electronic documents between the Bank of Russia, credit institutions (branches) and other clients of the Bank of Russia when making settlements through the settlement network of the Bank of Russia: regulation of the Bank of Russia dated March 12, 1998 No. 20-P
7 On the issue of bank cards and on transactions made with the use of payment cards: regulation of the Bank of Russia dated December 24, 2004 No. 226-P
8 On the rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation: regulation of the Bank of Russia dated July 16, 2012 No. 385-TT.
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17 www.sbrf.ru Official website of Sberbank of Russia 18 www.cbr.ru Official website of the Bank of Russia
19 Sberbank of Russia Annual Report 2012
20 Sberbank of Russia Annual Report 2013
21 Sberbank of Russia Annual Report for 2014

Report on practice in PJSC Sberbank updated: July 31, 2017 by: Scientific Articles.Ru

Main activities of Sberbank of Russia OJSC

As of early 2013 Sberbank's assets exceeded 5 trillion. rubles, which roughly corresponds to a quarter of the assets of the Russian banking system (25%). Bank's net profit in 2013 amounted to 108.2 billion rubles. The share of Sberbank in the Russian deposit market is estimated at 51.4%, in the market for attracting funds from legal entities - 17.9%, in the corporate lending market - 32.7%.

Sberbank OJSC offers a wide range of banking services aimed at satisfying four main customer groups:

1. private individuals
2. small business
3. corporate clients
4. financial institutions

Depending on a particular type of client, the bank provides appropriate services. The most common for all types of clients are the following types of services:

1. opening accounts, conducting cash and non-cash transactions on accounts, including using remote service, placing free funds in deposits and securities of the Bank.
2. issue and maintenance of cards of international payment systems Visa and MasterCard and microprocessor cards SBERKART ORPS.
3. provision of a full range of investment services in Russian stock market: trust management and brokerage services, custody services, acquisition, exchange and redemption of equity shares investment funds, as well as operations with securities of the bank.
4. making transactions on the account via the Internet, conducting payment transactions, storing valuables, selling lottery tickets, redeeming USSR state treasury bills and USSR Savings Bank certificates.
5. making transfers in rubles and foreign currency between branches of OJSC Sberbank of Russia, as well as to other credit organizations on the territory of the Russian Federation and beyond its borders.
6. providing a full range of operations with foreign currency in cash and traveler's checks, including the sale and purchase of foreign currency in cash and traveler's checks for rubles and foreign currency in cash.
7. opening and maintaining depersonalized metal accounts in gold, silver, platinum and palladium; sale and purchase of precious metals in bullion and impersonal form; sale and purchase of Russian and foreign coins made of precious metals.
8. storage of valuables in any of the 900 vaults of the Bank throughout the Russian Federation. Renting safes at Sberbank of Russia OJSC is a guarantee of confidentiality, high quality service and property safety.

Also JSC "Sberbank" provides the implementation salary projects, issue and maintenance corporate cards for employees of the company, as well as the organization of acquiring for trade and service enterprises.

Provides any client company with a full range of services: cash collection, its recalculation and crediting to the client's account, delivery and collection of cash and valuables, delivery of change coins, banknotes, as well as securities of Sberbank of Russia.

Due to historical realities, Sberbank, in addition to commercial activities also performs an important social function. Through the branches of Sberbank OJSC, which are located, including in the most remote regions of the country, payment is made utilities and the issuance of pensions.

Let us briefly consider the share of Sberbank in the Russian market of banking services in accordance with the internal Methodology for calculating the indicators of the shares of Sberbank of Russia OJSC in the main segments of the financial market of the Russian Federation and regional markets dated April 22, 2011 No. 887-4-r.

Table 1. Sberbank's share in the banking services market

According to the table, we can conclude about the importance of the bank in the banking services market, its stability. It can also be seen from the table that all indicators have a positive growth trend.

Thus, Sberbank plays a significant role in the country's economy, serving a huge number of clients, which are both individuals and corporate clients, as well as small businesses, large financial organizations.

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