1. Calculations banking cards is a form of payment in which bank undertakes implement operations on account client (holder cards) on the basis orders, formalized through banking cards.

banking (payment) map is an electronic means of payment, a special way of compiling, certifying and transmitting instructions for transactions on the client's account (holder cards).

AT last years in Russia, the number of transactions using bank cards has increased significantly and is still seriously inferior to cash turnover, mainly due to underdeveloped infrastructure (ATMs and payment terminals).

Payments by bank cards differ significantly (primarily technologically) from other payment instruments, and therefore traditional legal designs to him not applicable. At the same time, there is currently no regulation of card payments at the legislative level. Main normative document in the area under consideration is the Regulation on the issue of payment cards and on transactions made with their use N 266-P (approved by the Bank of Russia on December 24, 2004)<1>. In these conditions, essential for the regulation of the relations under consideration are regulations payment systems and treaties between participants card calculations <2>.

2. The mechanism of payment by bank cards can be represented as follows<1>.

<1>This scheme may differ depending on the type of card and the scope of application (for example, there are features when making purchases on the Internet).

When a payer (cardholder) applies to a trade (services) organization, the latter sends a request to processing Centre <1>to check the availability of funds on the holder's card.

<1>A person who provides information and technological interaction between participants in bank card settlements.

If the answer is positive (i.e. if there are funds on the payer's account), the trade (services) organization prints a check (slip) on which information about the cardholder and payment is entered, and performs the execution under the contract (transfer of goods or provision of services). In this case, the payment amount is reserved on the buyer's account.

Slips are submitted by a trade (services) organization to the bank serving it (acquiring bank, from English. acquirer- the acquirer), which transfers them to the bank of the holder (issuing bank) for payment.

Funds are debited from the holder's account in the issuing bank to the account of the acquiring bank and then credited to the account of the trading organization.

3. The main function of a plastic card, which makes it possible to implement this mechanism, is identification its holder, i.e. transfer of data about the cardholder, on the basis of which permission is given on the possibility of making a payment (authorization).

According to the method of identification, bank cards are divided into the following main types:

• - cards with a magnetic strip (identification is made by reading information from a magnetic strip using a special device, as well as indicating a digital code printed on the card);
• - cards with a microprocessor or smart cards (identification is made by entering a personal identification number - PIN code) by the cardholder;
• - contactless cards (identification is carried out by transferring information about the cardholder to the reader by means of a radio signal from the microprocessor located on the card)

<1>The procedure for identifying the cardholder is set out here in a simplified form. So, when paying with magnetic stripe cards, an employee of a trade organization also compares the holder's signature on slips with his signature on the card. When paying with smart cards, the authenticity of the data printed on the magnetic strip is verified with the data on the chip, etc. In addition, when making purchases on the Internet, the described cardholder identification schemes cannot be used, since the card is not physically presented to the seller (trade and service organization).

Depending on the source of operations, there are settlement(debit) and credit cards.

Estimated cards intended for transactions at the expense of the holder's funds in his bank account, or a loan provided by the bank in case of their insufficiency ( overdraft, from English. overdraft- overspending).

Credit cards used to carry out transactions Money provided to the client on credit.

For both types of cards, the issuing bank sets limits within which it is possible to dispose of funds.

Bank cards issued in recent years by commercial banks have become an effective and very promising form of cashless payments. These calculations carried out in our country are based on the Regulation of the Central Bank of the Russian Federation dated December 24, 2004 No. 266-G1 “On the issue of payment carts and on operations performed with their use”.

In accordance with this provision, the territory Russian Federation credit institutions issue bank cards, which are a type of payment cards as a non-cash payment instrument intended for individuals, including authorized legal entities, to perform transactions with funds held by the issuer, in accordance with the legislation of the Russian Federation and an agreement with the issuer. A credit institution is entitled to issue bank cards of the following types: payment cards, credit cards and prepaid cards. A payment card is intended for transactions by its holder within the amount of funds (expenditure limit) established by the credit institution - issuer, settlements on which are carried out at the expense of the client's funds in his bank account, or a loan provided by the credit institution - issuer to the client in accordance with with a bank account agreement in case of insufficiency or absence of funds in the bank account (overdraft).

Commercial banks, when conducting operations with bank cards, carry out various types of activities, the main ones are issuing and acquiring. The issuing activity of banks consists in issuing bank (plastic) cards for their customers, as well as maintaining a database of all transactions carried out with bank cards.

The acquiring activities of banks include settlements with trade and service enterprises for various transactions that are carried out using bank cards.

Currently, in economic practice, there is a large number of variety of bank cards. They can be classified according to different parameters, including the way information is processed: with a magnetic stripe or a microprocessor.

In bank cards with a magnetic stripe, the information necessary for the cardholder and the commercial bank is recorded in an encoded form: personal data of the holder, card number (PIN code) and other data. It should be noted that such bank cards are obligatory element various payment systems.

Recently, multifunctional smart cards, which contain a computer chip, have become widely used in various calculations. Using a smart card increases the security level of using bank cards. A new technical development is "electronic wallets", which are plastic cards with an embedded computer program that allows you to store electronic money, and also makes it possible to make cashless payments on the Internet.

In the practice of non-cash payments, credit and debit bank cards are used.

credit (credit) map enables its holder to conduct transactions within the amount of the credit line determined by the issuer and the spending limit established by the issuer for settlements on payment for goods and services or cash receipts.

Debit (settlement) map allows its owner to spend the funds of this card account, but also within credit limit, defined by the issuer, to pay for goods and services or receive cash.

All payments using a bank card are possible only if there is a special account in commercial bank. When making payments with a bank card, the bank, on the basis of an electronic record, presents an invoice to the cardholder, with a debit card - debits the required amount from the current account, with a credit card - credits the cardholder. In recent years, payments using bank cards on the Internet have received intensive development.

Bank cards have become a promising and increasingly spreading form of payment, allowing an individual cardholder to carry out transactions on a legal entity's account. These cards are called corporate bank cards. Usually the holder of such a card is an employee of the administration of the enterprise, authorized to carry out operations on the account of the enterprise, but within a certain limit of funds in accordance with the agreement concluded with the bank, and according to the list of permitted operations. In practice, there are settlement corporate bank cards and credit corporate bank cards.

Bank plastic cards issued by banks are a convenient form of non-cash payments. Such settlements on the territory of the Russian Federation are regulated by the Regulation Central Bank of the Russian Federation dated April 9, 1998 "On the procedure for issuing credit institutions bank cards and making settlements on transactions made with their use "Regulation of the Central Bank of the Russian Federation dated April 9, 1998 No. 23-P "Regulation on the procedure for issuing bank cards by credit institutions and making settlements on transactions made with their use" // "Bulletin Bank of Russia", N 23, 15.04.98.

A credit institution shall be entitled to issue bank cards of other credit institutions - issuers and payment cards of foreign issuers on the territory of the Russian Federation. legal entities, which are not foreign banks(hereinafter - distribution of payment cards).

Specific conditions for the provision of funds for settlements on transactions made using settlement (debit) cards, credit cards, the procedure for the return of funds provided, the procedure documentary evidence provision and return of funds, as well as the accrual and payment of interest on the specified funds may be determined in the agreement with the client.

The provision by a credit institution of funds to customers for settlements on transactions made using credit cards is carried out by crediting the specified funds to their bank accounts or without using the client’s bank account, if it is provided loan agreement when providing funds in the currency of the Russian Federation to resident individuals.

Documentary confirmation of the provision of a loan without using the client's bank account is the register of payments received by the credit institution, unless otherwise provided by the loan agreement. Fulfillment of obligations to return the provided funds and pay interest on them is carried out by clients in non-cash order by debiting or transferring the specified funds and interest on them from the bank accounts of customers opened with a credit institution - the issuer or another credit institution, as well as in cash through a cash desk, an ATM - by customers - individuals.

On the territory of the Russian Federation, credit institutions (hereinafter - credit institutions - acquirers) carry out settlements with organizations of trade (services) on transactions performed using payment cards, and (or) issue cash to holders of payment cards that are not clients of these credit institutions ( hereinafter - acquiring).

A credit institution may simultaneously issue bank cards, acquire payment cards, and distribute payment cards. Issue of bank cards, acquiring of payment cards, as well as distribution of payment cards is carried out by credit institutions on the basis of internal banking rules developed by the credit institution in accordance with the legislation of the Russian Federation, including this Regulation, other regulatory acts of the Bank of Russia, and the rules of settlement participants containing them. rights, obligations and procedure for settlements between them.

The number of credit institutions involved in the issuance or acquiring of bank cards is 718;

Number of credit institutions-issuers - 674;

The number of credit organizations-acquirers is 642.

When performing transactions using payment card the credit institution is obliged to identify its holder in accordance with paragraph 1 of article 7 federal law"On countering the legalization (laundering) of proceeds from crime and the financing of terrorism" in accordance with the procedure established by Bank of Russia Regulation No. 262-P dated August 19, 2004 "On the identification by credit institutions of clients and beneficiaries in order to counteract the legalization (laundering) of incomes, obtained by criminal means and financing of terrorism", registered by the Ministry of Justice of the Russian Federation on September 6, 2004 No. 6005.

Operations can be performed on one client account using several payment (debit) cards, credit cards issued by a credit institution - issuer to the client (a person authorized by the client).

Transactions can be performed on several customer accounts using one settlement (debit) card or credit card issued by the credit institution - issuer to the customer (person authorized by the customer).

Customer - individual carries out the following operations using a bank card: Regulations on the issuance of bank cards and on operations performed using payment cards, approved by the Central Bank of the Russian Federation of December 24, 2004 No. 266-P (as amended by the Directive of the Central Bank of the Russian Federation of September 21, 2006 No. 1725- U)

Receipt of cash in the currency of the Russian Federation or foreign currency on the territory of the Russian Federation;

Receipt of cash in foreign currency outside the territory of the Russian Federation;

Payment for goods (works, services, results of intellectual activity) in the currency of the Russian Federation on the territory of the Russian Federation, as well as in foreign currency - outside the territory of the Russian Federation;

Other transactions in the currency of the Russian Federation, in respect of which the legislation of the Russian Federation does not establish a ban (restriction) on their performance;

Other transactions in foreign currency in compliance with the requirements of the currency legislation of the Russian Federation.

A client - an individual can carry out, using settlement (debit) cards, credit cards, the operations specified in this clause on bank accounts opened in the currency of the Russian Federation, and (or) on bank accounts opened in foreign currency.

When issuing settlement (debit) cards, credit cards, credit organizations may provide in the bank account agreement, loan agreement a condition for the client to carry out transactions using these cards, the amount of which exceeds:

The balance of funds on the client's bank account in case the conditions for granting an overdraft are not included in the bank account agreement;

Overdraft limit;

The credit limit specified in the loan agreement.

Settlements for the said transactions may be carried out by granting a loan to the client in the manner and on the terms stipulated by the bank account agreement or the loan agreement. When performing a transaction using a payment card, documents are drawn up for hard copy and (or) in electronic form (hereinafter referred to as the document on transactions using a payment card). The document on transactions using a payment card is the basis for making settlements on the specified transactions and (or) serves as confirmation of their completion.

Consider the procedure for obtaining a bank card and conducting transactions using it.

In order to become the owner of a bank card, a legal or natural person must open a special bank account with the issuing bank by concluding an appropriate bank account agreement (contract for settlement and cash services), contract bank deposit, credit or other agreement providing for the implementation of operations using bank cards. In this case, the issuing bank issues a bank card to the owner, who receives the right to use it, the card itself remains the property of the bank.

Each card must contain the name and logo of the issuing bank, which allow it to be uniquely identified. In addition, each card is assigned a PIN code - a personal an identification number, which provides the cardholder with the opportunity to service at ATMs or POS.

The procedure for making payments using plastic cards can be presented in the form of a diagram (see Fig. 1).

Rice. one

1. The cardholder opens a special account with the issuing bank; the issuing bank issues a bank card to the cardholder.

2. The cardholder, wishing to receive a product, service or cash, provides a bank card to a POS-terminal or inserts a bank card into an ATM and enters his PIN code.

3. POS-terminal or ATM authorizes the card.

4. The ATM deducts the amount of the transaction from the bank card and issues a slip to the cardholder (which, as a rule, he must sign); the cardholder receives goods, services or cash; the bank card is returned to the owner.

5. POS sends slips to the acquiring bank, which serve as a documentary basis for settlements.

6. The acquiring bank makes settlements with the POS for the provided slips, crediting their total amount to the POS account.

7. The acquiring bank sends to the processing center information about the settlements made by it with bank cards.

8. The processing center processes the information received during the day, generates the final data for mutual settlements and communicates them to all participants in the settlements.

9. Settlement participants shall repay mutual obligations that have arisen in the course of transactions using bank cards.

10. The issuing bank debits the amount of the transaction from the special bank account of the cardholder, taking into account the commission

Depending on the payment technology, cards are divided into slip and smart cards. The slip-card has a magnetic strip containing information about the details of the card account opened with the bank when purchasing the card. When paying for a purchase using a special terminal, the seller of goods and services reads this information from the card and carries out authorization, that is, through a special communication line, it connects to the pressing center, where information about the state of the client's card account is stored, and finds out if the client can pay for the purchase. Information about the purchase is recorded on a slip-card print, which is forwarded to the payment center or bank. The slip card contains the customer's order to transfer money for the purchase from a special card account to the seller's account.

A smart card has a built-in microprocessor - a chip. In the bank, a certain amount is debited from the special card account of the client into the memory of the smart card, as a result of which the smart card becomes, as it were, an electronic wallet. When making a purchase, the cardholder, when making a payment, inserts it into a special cash terminal equipped with a reader and dials his personal password ( pin code). The merchant, using a reader, checks the authenticity of the card, and then debits the card (writes off the required amount) and credits the POS terminal (credits the amount deducted from the card) connected to the bank. If the cardholder does not have enough amounts stored in the card memory, he can supplement his " online wallet» the missing amount in non-cash form.

Depending on who the cards will be sold to, they can be Money, credit, banks. Textbook / Ed. E.F. Zhukov. - M.: UNITI, 2003:

Individual (own), when one card account corresponds to one card;

Family, when members of the same family - owners of several cards - use one card account;

Corporate - for legal entities with the appointment of an authorized representative or several authorized representatives who will manage the account within the personal limit or without it with a single or several cards.

Settlement and cash services for customers on transactions using bank cards issued to them can only be carried out by the credit institution whose logo and (or) name is present on the front side of these cards. The presence of logos of other credit institutions is not allowed.

Credit corporate card- this is a bank card that allows the holder, authorized by a legal entity, to carry out transactions in the amount of the credit line provided by the issuer and within the spending limit set by the issuer in accordance with the terms of the agreement with the client, according to the list of permitted transactions.

To obtain a corporate bank card, an organization must open an account with the issuing bank and conclude an agreement that would provide for settlements on the account using a bank card.

The most popular among users of plastic cards in the Russian Federation are international plastic Visa cards(40%) and Europay (25%), which are accepted worldwide in more than 120 countries (see Fig. 2).

plastic card settlement payment

All settlements on transactions using bank cards made on the territory of the Russian Federation are carried out only in the currency of the Russian Federation - rubles on the basis of an agreement concluded between the bank and the counterparty (individual or legal entity). An exception is payments in foreign currency, provided for by the current legislation of Russia. The name and logo of the issuer must be present on the bank card, uniquely identifying it.

Bank (plastic) cards issued by banks are a convenient form of payment. Such settlements on the territory of the Russian Federation are regulated by the Regulations of the Central Bank of the Russian Federation “On the Procedure for Issuing Bank Cards by Credit Institutions and Making Settlements for Operations Made with Their Use” dated April 09, 1998.

bank card- this is exactly money document, proving the identity of the owner of the bank account and giving the right to purchase goods and services without the use of cash or to receive cash.

With all the variety in the world of bank cards, they can be classified according to the method of recording information: with a magnetic stripe and a microprocessor.

On the magnetic stripe card information is recorded in coded form: card number, expiration date, last name, first name and patronymic of the holder, a special code is applied. (Pin). Such cards form the basis of most payment systems.

AT cards with built-in microchip the custodian of information is a chip that is recorded in advance, and then can be updated at the time of the transaction. This expands the functionality of the card and increases its reliability.

Based on the information recorded in the chip, a card transaction can be carried out offline, i.e. without direct connection with the central processor of the banking computer system at the time of the transaction.

There are individual and corporate cards. Individual issued to individual bank customers and can be "standard" or "gold", which are intended for individuals with high creditworthiness and provides many benefits for users. Corporate the card is issued to an organization that, on the basis of this card, can issue individual cards to selected persons. They open personal accounts associated with a corporate card account. The organization, and not the individual owners of these cards, is responsible to the bank for a corporate account.

There are also credit and debit cards. Credit card gives its holder the right to carry out transactions in the amount of the credit line provided by the issuer and within the spending limit for paying for goods and services and receiving cash. Debit card gives the holder the right to dispose of the funds on the card.

When working with plastic cards, banks perform the following activities: issuing and acquiring. Issuing activity consists in issuing plastic cards to customers and maintaining a database on them. Acquiring activity consists in the implementation of settlements with trade and service enterprises for operations that are carried out using cards, as well as in the issuance of cash by cardholders who are not clients of this credit institution.

In Russia, debit cards are the most widely used. Moreover, both international systems (“Visa”, “Eurocard-Mastercard”, “American Express”, “Dinner Club”) and domestic cards - “Sbercard”, “Unioncard” are used. [ 9, p. 438]

Bank card - a nominal monetary document certifying the presence of the holder's account in the issuing organization and giving the right to purchase goods and services by bank transfer.

Such calculations are regulated by the regulation of the Central Bank of the Russian Federation No. 23-P “On the procedure for issuing bank cards by credit institutions and making settlements for transactions made with their use”.

For a credit institution, activities related to the circulation of cards consist of issuing activities and acquiring.

Issuing activity - issuance of plastic cards on behalf of clients and maintenance of a database on their issue. To issue cards of international or national payment systems, the bank needs to become a member of the data and certify the issuing center.

Acquiring - this is an activity that includes making settlements with trade (service) enterprises on transactions made using a bank card, and carrying out operations to issue cash to bank card holders who are not clients of these credit institutions.

The scheme of payments using a bank card is shown in fig. 5.7.

Rice. 5.7. Payment scheme using a bank card:

1. The buyer's application for opening a card account and the production of a plastic card, the transfer of a payment order for the deposit of funds;
2. Depositing funds on a special card account;
3. Issuance of a plastic card;
4. Transfer of the card to the seller at the time of payment for the goods or services;
5. 5a. Checking the authenticity of the card and the availability of funds on the account (request - response);
6. Production of a slip (check) from the seller (supplier);
7. Selling products or providing services;
8. Provision of slips and their registers to the acquiring bank;
9. Presentation of slips to the issuing bank for payment;
10. Write-off of funds from the buyer's account in the issuing bank, transferring them to the account in the seller's bank;
11. Crediting funds to the seller's account;
12. Notification of the seller about the receipt of funds to the account;
13. Notification of the buyer about the debiting of funds from his account

Settlements carried out using bank cards issued by Russian credit institutions are described in Table. 5.5.

Table 5.5. Payments using bank cards

For individuals

For legal entities and individual entrepreneurs

Receipt of cash in 8 currency of the Russian Federation or foreign currency in the territory of the Russian Federation Receipt of cash 8 in foreign currency outside the Russian Federation Payment for goods (works, services, results of intellectual activity) in the currency of the Russian Federation and on the territory of the Russian Federation. as well as in foreign currency - outside the territory of the Russian Federation Other operations

Receipt of cash in the currency of the Russian Federation for settlements related to economic activity including travel and hospitality expenses Payment of expenses in the currency of the Russian Federation related to business activities, including the payment of travel and hospitality expenses, in the territory of the Russian Federation Receipt of cash in foreign currency outside the territory of the Russian Federation to pay for travel and hospitality expenses Payment of travel and hospitality expenses in foreign currency outside the territory of the Russian Federation Other transactions in foreign currency in compliance with the requirements of the currency legislation of the Russian Federation

All transactions are made by cardholders using bank accounts.