A bank statement for a current account contains up-to-date information about the status of the account and the movement of funds for a certain period of time.

This document reflects information about all ongoing transactions - expenses and receipts of money. With its help, specialists can analyze the financial activities of the account owner (individual entrepreneur or organization).

Why do individuals and organizations need bank statements?

As stated above, this document contains information about all transactions carried out during a specific period of time. The statement can be issued for a card, current, deposit, credit or other account. Its production is available to both legal entities and individuals (individual entrepreneurs, notaries, private clients).

There is no need to print electronic statements for their subsequent storage with other reporting documents. Organizations and individual entrepreneurs have the right to conduct electronic document management, as this does not contradict the norms of Russian legislation.

Remote execution of statements is more convenient, because in this case the accountant or the business owner himself does not have to contact the territorial bank branch. An extract in electronic form is promptly provided to the applicant via SMS message, e-mail, or displayed in the client’s personal account after authorization in mobile/Internet banking.

How long are reports kept?

Legal entities and individuals engaged in business activities are required to store information about all financial transactions for a certain period of time.

Printed and electronic statements must be available to the businessman for at least five years.

During this period, these documents can be provided to Federal Tax Service employees upon request. Their absence may result in a fine being imposed.

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A bank statement is a document reflecting account movements for a certain period, as well as the final balance. We will tell our readers for what purposes a bank statement is taken, how to order it and what information can be obtained using this document.

Document "Bank Statement"

The bank statement contains the following information:

• Name of the bank and its correspondent account;
• Full name of the client and his account number;
• Account currency;
• Movements on D-tu and K-tu and final amounts of crediting and writing off;
• Information about counterparties;
• Balance at the beginning and end of a given period.

Working with a bank statement is to view: where and in what volume funds were transferred from the account, the size and sources of the amounts credited, and also find out the final balance.

This information will be useful for the following actions:

1. Control of movements on the account;
2. Reports to tax and other regulatory authorities;
3. Visa processing and other purposes.

How to get a bank statement

There are several ways to obtain a bank statement. Can:

• Go to the bank branch with your passport and card (agreement, passbook, etc.);
• Receive a mini-statement via SMS;
• Print it out at an ATM (usually shows the last 7-10 transactions);
• Issue a statement online, through the Internet banking system;
• Order regular receipt of an electronic statement or a statement sent by mail.

In order to obtain more detailed information about completed transactions - names of purchases, accrued commissions, addresses where payment was made - a extended bank statement.

Electronic bank statement

If you are registered in the Internet banking system, then in your personal account you can view and print an electronic account statement using the “Statement” menu.

You can also receive regular electronic statements by email. To do this, you need to contact the bank with supporting documents. Such an extract is no different from a paper document. To certify it - to put a seal, signature and stamp of the bank - you need to contact the branch.

Bank statement for the organization's account

Information about transactions made on the account is reflected in the statement. In other words, a bank statement on an organization’s account allows the company’s accountant to know the actual information about the status of the current account and see all movements on it. An employee of the enterprise files a bank statement with the primary documents (payment order) according to which the funds were flowing through the account.

The statement reflects the movement of the enterprise’s own finances (income, expenses).

The document is issued to an official employee of the enterprise by the bank's service staff, sent by mail or electronically daily, unless other terms have been previously agreed upon by the parties.

Features of document formation

Statements in most cases are issued the next day after the movement of money through the organization’s bank account. The important features of document formation are two columns in which debit and credit are reflected. The first reflects funds debited from the account, the second - credits made to the account.

The company's account with a credit institution is a settlement account, in other words, the bank stores money belonging to the client on it. When considered a debtor, the financial institution displays the account balance as accounts payable. Due to the fact that the company's account for the bank is passive, the balance of funds is displayed in the statement. Financial assets written off from the organization’s account reduce the debt of the credit institution, so the debt to the client becomes less. For an organization, it's exactly the opposite.

Checking your bank statement

Processing of financial documents and checking of bank statements occurs on the day they are received by the company's accountant.

The job responsibilities of the accounting department of a company or enterprise include:

1. check and attach all supporting documents for the statement of crediting and debiting funds;
2. check all entries in the extract with the primary documents. If inconsistencies and discrepancies are detected in the documents, the accountant is obliged to urgently contact an employee of the banking institution;
3. The accountant enters account codes in the right margin of the statement. They are placed opposite the corresponding amounts;

The actions of an accountant help to monitor the company’s funds, generate information for inspection bodies, and bring documents into a finished form before their final archiving.

Doubts about electronic statements

Accountants working at enterprises that have implemented an electronic document management system (Accounting 1C, Client-Bank) have doubts about electronic statements, how they should be stored correctly and whether they should be printed.

There are no regulations that directly permit or prohibit the storage of electronic statements in PDF format, so the situation becomes somewhat more complicated. In this case, the rule of Article 9 of Federal Law No. 129 applies, according to which the enterprise is obliged, at the request of the inspection authorities or another authorized person, to produce at its own expense and submit primary documents in electronic form.

Many banks, after switching to an online service system, refuse to issue the required statements, asking clients to print and certify documents themselves as needed.

Bank statement: sample

If an enterprise independently maintains more modern financial accounting, then it would be wise to install an electronic bank for its convenience. The accountant will be able to personally monitor all movements of funds in the accounts of the reporting enterprise, and he will be able to easily print out a bank statement himself at any time without interrupting his work.

To fill out such a form manually, a standard bank statement is suitable: the sample can be downloaded on the Internet, opened in Excel and the necessary edits can be made there. The main thing is that the document contains the necessary information.

What information is included in the statement?

Bank account statements may differ slightly in appearance because they are printed on different technologies. It is more important to find out what information is indicated in the statement.

1. “Posting date” - the date of the transaction on the client’s account;
2. “Recipient's account” - recipient's current account number;
3. “VO” - type of financial transaction;
4. “Nom. doc. Bank" - incoming document number;
5. “Nom. doc. Client" - payment document No.;
6. “BIC bank corr” - BIC of the recipient’s bank;
7. "Corr. Account" - the bank's corresponding account;
8. “Payer's account” - payer's account number;
9. “Debit” (client arrival);
10. “Credit” (customer expense).

How an accountant checks and processes statements

Only an officially authorized employee of the enterprise can obtain a bank statement. The list of such persons is compiled by the head of the organization and the chief accountant. Usually the accounting staff deals with financial documents.

How does an accountant check and process statements? The employee receives bank account statements, checks related documents, comparing amounts and dates. If there is a discrepancy in information, the employee must immediately contact the bank. Some accountants, for their own convenience, when checking statements, mark corresponding accounts in the fields of the document, which will be useful for making entries. On the same day, it is necessary to enter verified statements into the company’s cash flow system. By applying the double entry rule, the accountant posts each transaction in such a simple way.

Why is a bank statement issued for individuals?

A bank statement is sometimes necessary for individuals. Why is a bank statement issued for individuals and when is it necessary?

1. When closing a loan agreement, such a document confirms that the borrower has fulfilled his obligations to the bank.
2. The extract will be useful when considering a credit case in court regarding overdue debt. The document reflects all withheld penalties, fines and payments. If you bring the loan agreement and extract to Rospotrebnadzor, you can receive a recommended letter, which the court sometimes takes into account and this will help write off fines and penalties.
3. An account statement is required when obtaining a visa; it confirms the person’s solvency.

An account statement helps you control your finances.

Advice from Sravni.ru: If you need a statement to apply for a visa or confirm financial security for the duration of your stay in another country, you should ask the bank if it is possible to print it in English.

The Central Bank has tightened supervision, revoking about 30 licenses last year. Quite large banks came under the regulator's whip. According to analysts from the Expert RA rating agency, in 2014 the Bank of Russia may accelerate the pace of license revocation by removing up to 50 players from the market. In this article we will tell you what to do if this trouble suddenly happened to your servicing bank and how to reduce financial losses. At the slightest suspicion, withdraw money from the bank. If the bank's license was suddenly revoked, then there is little that can be done. But sometimes, based on one factor or another, one can understand that the bank’s position is deteriorating.

What should a legal entity do if a bank collapses?

How to repay a loan A dangerous misconception - if the bank goes bankrupt, then there is no need to repay the loan. The situation that has arisen requires composure and active action by the borrower. From a legal point of view, the following happens: the previous transaction concluded between the bank and the borrower is terminated and a new one is concluded - by assigning the right to claim the debt to a new person.
It is in your interests to repay the loan on time if you do not want penalties and a damaged credit history. Table 2. Actions of a legal entity when repaying a loan Situation Actions It is unknown to whom to repay the loan It is urgent to determine your new lender and new details for payments.

How to get a statement for a closed bank

For example, if your bank suddenly announced that it is temporarily not making all payments, with the exception of payments to the budget and extra-budgetary funds, then you have only one chance to save part of your money - make several payments to the budget and it is better in this situation to pay federal taxes . Then they can be offset against future payments, or the overpayment can be returned from the budget. If it hasn’t come to this, but alarm bells are already ringing, then open a new current account in another bank (more reliable with state participation) and transfer your money to it.

If it is not possible to do this in time, then urgently pay off debts, withdraw cash to pay salaries and business needs, make advance payments to counterparties if they are provided for in contracts, or simply issue an interest-free loan to the founders. In general, save your money from an “unreliable” current account.

When the bank's license was revoked. reflected in accounting

If you do not have official employment at the time of submitting your application, you must provide a certificate from the Employment Center confirming whether you are registered and receiving benefits or not. 6. Certificate of presence/absence of the status of an Individual Entrepreneur. Provided by the tax office. It is free, valid for 5 DAYS.

Important

This certificate must be ordered last, if you have a fully assembled package of documents. Production time is 5 working days.

• Block 5 “Documents from the place of work”

In this block we are talking about 2 documents: 1. A copy of the work book. It can be ordered from the HR department of your employer.

Must be certified. Since the document is valid for ONE month, be sure to check with the HR department at the beginning of collecting documents for how long it will be provided.

If your bank falls into liquidation

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Good evening. Tell me whether it is necessary to provide statements for closed debit cards/accounts, loans from third-party banks in case of bankruptcy. Thank you in advance. Dmitry Collapse Victoria Dymova Support employee Pravoved.ru Similar questions have already been considered, try looking here:

• Do I need statements for closed accounts, debit cards, or loans in bankruptcy?
• The bank blocked the debit card

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• All legal services in Moscow Bankruptcy auctions Moscow from 20,000 rubles.
  Liquidation of individual entrepreneurs with debts Moscow from 10,000 rubles.

Announcement

Most banks provide them for a fee. This document is of unlimited duration. 2) Statement of cash flows on the account for the last 3 years. This is a document reflecting the dates, assignments, and the amount of all debits and charges on the account. This document is valid for ONE month. 3) Certificate of current debt status.

Based on this certificate, Appendix No. 1 “List of Creditors” is filled out, an integral part of the application to the court, which indicates the total amount of debt, overdue debt, accrued fines and penalties. Accordingly, a certificate from the bank must contain this information. Standard certificates from some banks contain only the total amount of debt, so when contacting the bank, you need to take this into account and ask the manager how you can obtain such information.

This document is valid for ONE month.

Questions and answers

In this case, the bank employee may ask you to write a new application. Remember that you are not obligated to do this, you already have an application in your hands (with the bank’s mark, of course), demand a full answer on it.

• Block 3 “Court documents”

If you know that your debt to a credit institution has been settled and you do not have a court decision in your hands, you must go to court and get a copy of the court decision. As a rule, there are no problems here. Also be sure to check the availability of enforcement proceedings with bailiffs in your name. This is quite easy to do, you need to go to the website http://fssprus.ru/, enter your full name and date of birth, and also be sure to specify a request for all regions. If there are enforcement proceedings, you must contact the bailiffs and take writs of execution for each proceeding.

Procedure for a legal entity when revoking a bank’s license

After the revocation of a bank’s license to carry out banking operations, it must be liquidated in accordance with the requirements of Art. 23.1 of Federal Law No. 395-1, and in case of bankruptcy - in accordance with the requirements of Federal Law No. 40-FZ “On the insolvency (bankruptcy) of credit organizations” (Part 7, Article 20 of Federal Law No. 395-1). After the license is revoked, the bank has no right to carry out any orders from clients on their accounts. Clients' requests to the bank are accepted by the temporary administration.
But she does not satisfy them, but only enters them into the register of creditors’ claims. The temporary administration performs these functions until the day the arbitration court appoints a liquidator or bankruptcy trustee. The Bank of Russia is obliged to appoint a temporary administration no later than the day following the day the bank’s license to carry out banking operations is revoked.

This certificate is ordered from your tax office at the place of registration. If you have no debt, then you will be given a certificate confirming its absence; if you have a debt, or vice versa, overpaid funds, you will be given a certificate of mutual settlements for taxes and fees. The period for providing such a certificate is up to 7 working days, it is free.

3. Certificate from the traffic police about the presence/absence of vehicles registered in your name. A certificate is issued upon application. Validity period is ONE month. 4. Information on the status of the individual personal account of the insured person (form SZI-6). Provided by any branch of the pension fund, issued upon application. It will require you to have SNILS with you. It is free and valid for ONE month. 5.

In this case, the depositor has the right to send an application to restore the period for making payments to the Bank of Russia, drawn up in the form of Appendix 12 to Directive No. 1517-U, directly to the Department of Licensing Activities and Financial Recovery of Credit Institutions of the Bank of Russia. The application shall indicate the reason for the delay in filing the application by the investor in accordance with the list above. The application must be accompanied by documents confirming the presence of one of the above circumstances.

This circumstance, as well as the list of documents submitted, are indicated in the application in the “Additional information” column. In addition, to the application the depositor must attach an extract from the register of claims of first-priority creditors of the bankrupt bank and information from the bankruptcy trustee on settlements with the depositor.

After bankruptcy you receive account statements

Attention

Remember that if the debt is settled and there are enforcement proceedings, and the judge will definitely check this when considering your application, you must provide all the relevant documents. After completing Blocks 2 and 3, you can move on to Blocks 4 and 5.

• Block 4 “Certificates from government bodies”

The standard package of certificates from government agencies includes the following documents: 1. Extract from the Unified State Register of Rights to Real Estate (USRE).

This document shows the presence/absence of real estate registered in your name. Such an extract can be ordered at any multifunctional center (MFC). The cost of such an extract is 1,500 rubles. Production time is 9 working days. Validity period is ONE month. 2. Certificate from the tax office about the presence/absence of debts on taxes and fees.

At the same time, do not forget to warn your counterparties about the unreliability of the bank and the new current account if you open one. After all, if they transfer money to an account in a problem bank before receiving a notice from you or an additional agreement to the agreement on changing the current account, and the payment is made, then they will fulfill their obligation to you. What happens to the bank after the license is revoked The decision to revoke the license to carry out banking operations is made by the Central Bank.

The decision of the Bank of Russia to revoke a credit organization’s license to carry out banking operations comes into force from the date of adoption of the corresponding act of the Bank of Russia. The notice of license revocation is published by the Bank of Russia in the official publication of the Bank of Russia “Bulletin of the Bank of Russia” within a week from the date of adoption of the relevant decision (Parts 5, 6, Article 20 of Federal Law No. 395-1 “On Banks and Banking Activities”).

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Any citizen of the Russian Federation has the right to open a current account for making non-cash payments. There are various situations when information about transactions performed for a specific period is required. To obtain data on the movement of money and account balance, an extract from a financial institution is requested. The article discusses its types, content and options for obtaining account statements.

What is a bank account statement called?

Such a document has certain characteristics:

• includes data on the costs and receipts of the owner’s personal funds;
• obtained directly at a bank branch, by postal address or in electronic format;
• is a true copy of the bank's records for a specific account.

What is the current account statement made of?

Due to the operation of many technical devices, statements from similar financial institutions differ in appearance. But the data they display is always the same and contains:

• name of the banking organization, its correspondent account and BIC;
• surname and initials of the account owner;
• type of currency in which the account is issued;
• the account number through which funds are circulated and this statement is compiled;
• a list of transactions for the expenditure and receipt of money, indicating the date, amount, name of the supporting document, and in case of non-cash payments - the account number of the recipient and the sender;
• the total amount of income and available expenses;
• the amount of funds at the end of the day in the form of the closing balance.

If the extract is required for submission to the accounting department, then the following must be attached to it:

1. Evidence on the basis of which money was accrued or written off.
2. Documents prepared by the bank.

The financial institution makes deposits to the account, as well as the issuance and acceptance of cash on the basis of:

• settlement checks;
• orders or payment requests;
• announcements about cash deposits.

Processing and reconciliation of both expenditure and receipt documents with the statement is carried out by the accountant on the day it is provided. Below is an example of a bank statement.

How are bank statements obtained?

When the SMS notification service or online banking is not connected, information about the movement of finances can be obtained by creating a request for a bank statement. There are several ways to obtain the necessary data.

Directly at a bank branch upon presentation:

• passports;
• agreement concluded when opening an account.

If necessary, the extract is certified by the signature and seal of the responsible person, but such registration sometimes takes several days. You can also apply for monthly information by email or postal address. According to information for the current month, the statement is issued free of charge.

If the current account is attached to a bank card, then data on the turnover of funds can be obtained from a mini-statement at an ATM or information kiosk. But it should be taken into account that information is most often taken for the last 7 days, and a commission is sometimes provided for the service. To receive an extract you must perform the following operations:

By calling the contact center of a financial institution, you can find out information on the latest transactions performed. To do this, provide the operator with your passport information. The call and information are free.

The Internet banking service is paid, but practical, since you can receive a bank statement at home. If you have this service, you should:

1. Log in to your personal online banking account using your password and login;
2. Select the option to automatically generate a statement for the specified current account;
3. Set the period for generating the statement;
4. Review the information provided and print it if necessary.

When you need to have a document certified, contact a bank branch.

If a mobile bank is connected, you can request information about your current account via SMS. To do this, an SMS message is sent to the service number - in response you will receive short information on the latest transactions and the limit amount. This statement is for informational purposes only and cannot be printed.

An expanded sample is the most informative. It allows you to obtain, in addition to the data present in the regular statement, detailed information for any period of time regarding:

• names of organizations performing the function of counterparties;
• places of transactions (store, terminal, online bank, etc.)
• the grounds on which transactions and payments were carried out;
• names of services and goods for which payments were made;
• the amount of commissions accrued by the bank for conducting transactions.

To receive such an extract, you must:

• order at a branch of a financial institution;
• create in Internet banking;
• order via email.

1. When generating statements in Internet banking, you should take into account that equipment tends to break down. Therefore, experts recommend regularly archiving information on hard media. Since both the tax service and other authorities may require this information at any time, it is advisable to store digital documents in an orderly and convenient form.
2. According to bank rules, the statement does not have to be certified by an official stamp or signature. But if it is required for presentation to tax or other regulatory authorities, then the extract must be certified.
3. If you accidentally lost your statement, the bank will generate a duplicate for a fee.
4. When the current account is linked to a credit card, the statement is most often provided free of charge. Its cost is included in the amount for servicing and card production.

Bank account opened by citizens or legal entities for non-cash payments. To control financial flows for a specific period of time, it is enough to contact the bank and receive a statement.

What kind of document is this?

Bank statement from current account - an official document that is issued by the bank at the client’s request and contains data on the movement of funds for a certain period. The document reflects (financial part):

• State of an account.
• The amount of commission charged by the bank.
• Incoming and outgoing amounts.

Popular methods of obtaining:

• In person (at the institution’s branch).
• By mail.
• In electronic form (by mailbox).

What is included in bank releases from a current account?

The format of statements (depending on the financial institution) may vary, but the content remains the same.

The document includes:

• Full name of the account holder.
• The name of the banking institution, its BIC and correspondent account.
• The monetary unit in which the account is opened.
• List of transactions by income/expense of funds. The date, time and amount of the transaction are also written here. When making a non-cash payment - settlement account between the sending and receiving parties.
• Account number for which the report was issued.
• Conclusion on receipts and expenses, as well as the balance of funds at the time of issue.

If current account statement submitted to the accountant for review, the following is required:

• Papers issued by a financial and credit organization.
• Evidence that serves as the basis for the calculation of funds.

After receiving the document, the accountant verifies the received information on the same day.

How to get an extract?

All receiving options bank statements from current account:

• Via SMS (if the SMS notification service is activated).
• Through Internet banking.
• Upon request from a banking institution. The document can be certified by a seal and signature (if necessary). Processing time is 3-5 days.
• By mail (including email). To do this, submit an application for monthly information.
• Through an ATM (in the case where the account is assigned to a card). Data is provided for the last week (you will have to pay for the service).
• By phone by calling the bank's contact center. All you have to do is dial the number, say your passport details and get information (issued free of charge).

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Receiving algorithm bank account statements online:

• Log in to your personal account.
• Select the appropriate option to create an extract for the account you are interested in.
• Set the period for which an extract is required.
• Review the information and print it (if necessary).

Algorithm for obtaining an ATM statement:

• Insert card.
• Enter PIN.
• Select the appropriate section.
• Pick up a check with your details.

What is special about the extended version of the statement?

When complete data is needed bank account, it’s worth getting an extended statement. It provides detailed information, namely:

• Points where transactions were carried out (terminal, supermarket, etc.).
• Name of the counterparty company.
• Reason for the operation performed.
• The name of the goods (services) for which funds were transferred.
• The amount of commission charged by the bank for the transaction.

To obtain bank statement from current account, required:

• Place an order at a banking organization.
• Request a service through online banking.
• Order the option via e-mail.

What to consider?

When ordering financial information by bank account worth remembering:

• Equipment tends to break down, so storing data only in electronic media is not recommended.
• A stamp or signature on the statement is not required.
• When transferred to the tax authority or other authorities, the document must be certified.
• If a document is lost, you can get a copy (for a small fee).
• If the card and current account are linked to each other, the statement is issued free of charge. These costs are already included in the plastic service fee.