RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of December 21, 2018 No. 145

About approval of Changes in the Instruction about conducting cash transactions by banks in Ukraine

List of amending documents

According to Articles 7, of 15, of 33, 56 Laws of Ukraine "About the National Bank of Ukraine", for the purpose of enhancement of the organization of cash work by banks in Ukraine the Board of the National Bank of Ukraine DECIDES:

1. Approve Changes in the Instruction about conducting cash transactions by banks in Ukraine approved by the resolution of Board of the National Bank of Ukraine of September 25, 2018 No. 103 (further - Changes in the Instruction) which are applied.

2. To department of currency circulation (Zayvenko V. P.) after official publication to inform banks information on adoption of this resolution.

3. To impose control over the implementation of this resolution on the vice-chairman of the National Bank of Ukraine of Cold S. V.

4. The resolution becomes effective since January 1, 2019, except subitems 2, of the 3 and 8 Item 1, of subitems 1 - 8, 10, the 12 and 13 Item 6, of Item 8, of subitems 2 and 3 of Item 10 of Changes in the Instruction which become effective since February 7, 2019.

Approved by the Resolution of Board of the National Bank of Ukraine of December 21, 2018 No. 145

Changes in the Instruction about conducting cash transactions by banks in Ukraine

1. In the Section I:

1) in Item 1 of the word "The rules of determination of payment signs and exchange of banknotes, change and turnover coins of national currency of Ukraine approved by the resolution of Board of the National Bank of Ukraine of October 23, 2013 No. 422, registered in the Ministry of Justice of Ukraine on November 13, 2013 for No. 1942/24474 (further - Rules No. 422)", shall be replaced with words the Rules of determination of payment signs and exchange of banknotes, change and turnover coins of national currency of Ukraine approved by the resolution of Board of the National Bank of Ukraine of December 03, 2018 No. 134 (further - Rules No. 134),";

2) in Item 2:

to add Item after subitem 5 with the new subitem of such content:

"5-1) establishes requirements concerning execution of cash documents of transactions on movement/transfer between banks, acceptance/issue of bank metals by banks in operational cash desks.".

With respect thereto to consider the paragraph of the seventh the paragraph the eighth;

to state the paragraph of the eighth in the following edition:

"Non-bank financial institutions and the operator of mail service which obtained the license of National Bank for money transfer in national currency without opening of the account shall fulfill requirements of this Instruction for implementation of transactions for transfer of cash in national currency through collection points for cash and with use of payment terminals and software and hardware complexes of self-service (further - PTKS), and also on execution of cash documents.";

Item 3 to add 3) with the new subitem of such content:

"8-1) movements/transfers between banks, acceptances/issues of bank metals by banks in operational cash desks.";

The subitem 20 of item 4 after the word of "nominal" to add 4) with the words "and sample";

Item 9 after the words "cash transactions" to add 5) with the words "and transactions";

Subitems 4 and 5 of Item 13 to state 6) in the following edition:

"4) timely issue to clients only banknotes, suitable for the address, and coins of national and foreign currency and when implementing payment of payments;

5) documentary registration of movement of cash of national and foreign currency in cash desk of bank (branch, department), considering the cash issued to employees of bank (branch, department) for work in postoperative time and its return;";

7) in Item 14:

state subitem 4 in the following edition:

"4) acceptance, issue, storage of cash and other values, considering application of ATM systems;";

to add the subitem 13 after the word of "seals" with words "(in the presence)";

8) to add the Section with new Item of such content:

"23-1. The bank has the right to set limit of remaining balance of foreign currency in cash desk of subjects of business activity which are allowed to use cash foreign currency if remaining balance of foreign currency remains in time off in cash desk. The means provided for salary payment to nonresidents and on business trip of workers abroad do not join in calculation of limit of cash desk. Superlimit remaining balance of cash foreign currency is subject to complete collection in bank and to transfer on the current account in foreign currency of the subject of business activity (through the distribution account). The termination of the working day of the subject of business activity which works round the clock is the beginning of operational day of bank at which they are serviced. Subjects of business activity can exceed the set limits of remaining balance of foreign currency in cash desk with obligatory collection of superlimit remaining balance in bank no later than the next working day of bank, in case of work in days off and holidays.

Non-bank financial institutions and operators of mail service who obtained the license of National Bank for implementation of currency transactions independently determine for own cash desks procedure of payments of limit of cash desk taking into account features of activities and operating mode, amounts of cash receipts (expenses), terms of delivery of cash and based on specified establish the limit size for own cash desks.

The bank which issues cash of foreign currency from the current accounts opened in this bank shall oblige legal resident persons, representations of legal nonresident persons to use cash foreign currency only on the purposes on which it is received.".

Requirements of the paragraph of third Item 23-1 of the Section I of this Instruction do not extend to transactions with the foreign currency issued from current accounts (including at the expense of the purchased foreign currency) to public authorities, authorized to perform pre-judicial investigation, for implementation of the actions determined by article 8 of the Law of Ukraine "About operational search activities", article 5 of the Law of Ukraine "About fight against terrorism", Articles 271 and 273 of the Criminal Procedure Code of Ukraine. Banks perform issue of cash of foreign currency from the current account of public authorities, authorized to perform pre-judicial investigation, for implementation of the actions determined by article 8 of the Law of Ukraine "About operational search activities", article 5 of the Law of Ukraine "About fight against terrorism", Articles 271 and 273 of the Criminal Procedure Code of Ukraine without provision of the documents confirming the bases for receipt of cash foreign currency."

2. In the Section II:

Item 30 to state 1) in the following edition:

"30. Bank or the legal entity who based on the license obtained from National Bank provides services in transportation of currency values to other bank (to branch, department) gives to National Bank one card with specimen signatures and the complete list of banks with which agreements on provision of such services are signed. The bank (branch, department) which stopped to receive services in transportation of values through other bank or the legal entity shall report instantly about it in National Bank.";

Item 36 after words and figures "of March 31, 2017 No. 29" to add 2) with words "(with changes)";

3) in the second offer of Item 37 of the word of "cash from National Bank" shall be replaced with words "cash National Bank".

3. In the Section III:

Item 51 in paragraph one the word "are considered)" to replace 1) with the word "are considered";

Item 53 to state 2) in the following edition:

"53. Cash and other values which are transferred to separate division of bank in case of transformation of branch to department or changes of subordination or transfer into single balance of such separate division can not be transferred to other divisions of bank or to other banks on condition of provision by bank in National Bank the notification concerning implementation of the transaction, date and its amount, and also the written confirmation of providing with bank of conditions of safety of cash and other values.

Transactions on transfer of cash and other values by reorganization or change of subordination of separate division of bank without transfer of cash are reflected in financial accounting and sheets of accounting of turnovers according to requirements of procedure for forming of indicators of the statistical reporting of Item 10 of the Section I of Rules of the organization of the statistical reporting delivered in the National Bank of Ukraine, No. approved by the resolution of Board of the National Bank of Ukraine of November 13, 2018 120, in the files 12X "Data on Cash Turnovers" (decade) and 13X "Data on cash turnovers and balances on hand in cash desks of bank" (monthly) which are determined in appendix 6 to these rules, in day of modification of electronic form of the State register of banks.".

4. In the Section IV:

Item 60 after the words "face value" to add 1) with the words "and to samples";

2) the second offer of paragraph two of Item 74 to state in the following edition:

"The small box is closed by cover, banded cross-wise by polymeric tape, weighed and on site crossings of tapes the paper label is pasted.";

3) the second offer of paragraph one of Item 77 to add with the words "to this Instruction.

5. To add the subitem 3 of Item 94 of the Section V after the word "worn-out" with the word", not sorted"

6. In the Section VI:

1) in Item 102:

to add Item after subitem 8 with the new subitem of such content:

"8-1) statement for acceptance/issue of bank metals (appendix 27).".

With respect thereto the tenth to consider the paragraph the paragraph the eleventh;

the eleventh to state the paragraph in the following edition:

"The bank (branch, department) performs trade in currency values in cash form (transaction on purchase, sale, exchange of bank metals in operational cash desks and/or currency exchange transactions) based on cash documents which form and content is established by regulatory legal acts of National Bank.";

Item 104 to state 2) in the following edition:

"104. Cash documents shall contain the following obligatory details:

1) the bank name, performing cash transaction;

2) transaction date;

3) specifying of the payer and receiver;

4) amount of cash transaction;

5) the mass of bank metal (on transactions with bank metals);

6) purpose of payment;

7) sign manuals or EDS of the payer/receiver;

8) sign manuals or the EDS of bank (branch, department), authorized to perform cash transaction;

9) account number of the receiver (in case of transfer of transfer amount into the account);

10) the name and bank code of the receiver (in case of transfer of transfer amount into the account).";

3) in Item 105:

the paragraph one to state in the following edition:

"105. The cash check, the statement for cash disbursement, the statement for acceptance/issue of bank metals according to which the bank (branch, department) issues to clients cash/bank metals, irrespective of the amount shall contain:";

the fifth after words "cash disbursement" to add the paragraph with the words "or bank metals";

Item 108 after words of "the statement on issue of cash" to add 4) with words of "the statement for acceptance/issue of bank metals";

Item 112 after subitem 2 to add 5) with two new subitems of the following content:

"2-1) transactions on movement and transfer of bank metals under responsibility of employees of bank;

2-2) transfers of bank metals between banks;";

The subitem 3 of Item 116 to state 6) in the following edition:

"3) amounts/weight of bank metal;";

Item 117 to add 7) with the new paragraph of such content:

"Requirements of this Item extend to cash documents which draw up transactions with bank metals.";

8) in Item 129:

the paragraph one after words of "foreign currency" to add with the words "or bank metals";

add Item with the new subitem of such content:

"3-1) according to the statement for acceptance/issue of bank metals:

from legal resident persons for transfer on own current metal accounts;

from physical persons for transfer on own current metal accounts.";

The paragraph the fourth Item 134 to add 9) with the new offer of such content:

"The bank (branch, department) if is not present in operational cash desk of foreign currency in the form of coins, performs issue from cash desk of cash in hryvnias by purchase of foreign currency in the form of coins on the rate established by bank for the period of implementation of cash transaction.";

Item 137 to state 10) in the following edition:

"137. The bank (branch, department) after the end of cash customer service counts the amounts/masses according to cash documents according to which cash operations are performed, and verifies them and balance in cash of bank metals in operational cash desk with accounting data.";

The word "request" to replace 11) in the first offer of Item 140 with the word "statement";

12) in Item 142:

the paragraph one after words of "foreign currency" to add with the words "or bank metals";

add Item with the new subitem of such content:

"3-1) according to the statement for acceptance/issue of bank metals:

from legal resident persons from their current metal accounts;

from physical persons from their current metal accounts.";

13) in Item 143:

the paragraph one to state in the following edition:

"143. The bank (branch, department) before issue of cash of bank metals in issue cash documents (the statement) checks for issue of cash, the cash payment order, the cash check, the statement for acceptance/issue of bank metals:";

to add the subitem 4 after the words "on receipt of cash" with the words "or bank metals";

Paragraph two of Item 149 to add 14) with the new offer of such content:

"The bank (branch, department) if is not present in operational cash desk of foreign currency in the form of coins, performs issue from cash desk of cash in hryvnias on the rate established by bank for the period of implementation of cash transaction.".

7. To state the paragraph of the eighth of Item 179 of the Section VIII in the following edition:

"The packet is sealed by impress of a seal of bank (branch, department) and/or adhesive tape, the sack is sealed up by seal.".

8. Add the Instruction with the new Section of the following content:

"VIII-1-1. Features of determination of mass of bank metals when implementing cash transactions with bank metals

187-1. The mass of bank metal can be expressed in grams or in troy ounces. Accounting weight unit of bank metals - troy ounce (gram 31,1034807).

187-2. The mass of bank metals is determined by the actual indicators of weight measuring devices (scales) without rounding with accuracy:

1) for gold, platinum and palladium (in standard and measuring ingots) - to 0,1 of;

2) for silver (in standard and measuring ingots) - to 1 g;

3) for gold, silver, platinum and palladium (in coins) - to 0,01 of.

187-3. Gold, silver, platinum and palladium which are delivered in the form of powder in original packing (ampoules, banks, sacks) are accepted and issued by banks without unpacking and check of alloyed weight and chemical composition on the details of the acknowledged producer applied on the outside surface of packaging (ampoules, cans, sacks), but with check of gross weight.

187-4. The mass of chemically net main metal is determined by multiplication of alloyed weight by the alloy test provided as decimal fraction in which after comma all figures of value of test are put down.

187-5. The bank independently determines requirement of control determination of test of bank metals during their storage and reception-transmission.

187-6. The bank in case of transfer of value of weight from grams in troy ounces determines result with accuracy with rounding to 0,001 of troy ounce.".

9. In the text of the Instruction of the word and figures of "Rule No. 422" in all cases shall be replaced with words also in figures of "Rule No. 134" in the corresponding cases.

10. In appendices:

1) in "the Receipt No. __" appendices 9 after the detail "Purpose of payment" to add with details "The signature of the payer ____" and "The signature of _____ bank";

Appendices 10 and 18 to be reworded as follows 2) which is applied.

Appendix 10

to the Instruction about conducting cash transactions by banks in Ukraine

(in edition of the Resolution of Board of the National Bank of Ukraine of December 21, 2018 No. 145 (the subitem 2 of Item 102 of the Section VI)

Credit and debit cash order

See Appendix 10 (7Kb In original language)

Appendix 18

to the Instruction about conducting cash transactions by banks in Ukraine

(in edition of the Resolution of Board of the National Bank of Ukraine of December 21, 2018 No. 145 (Item 105 of the Section VI)

Rules of filling of details of cash documents

№  payment order	Name of detail	Requirements concerning filling of detail
1	2	3
1	Number	The bank (branch, department) performing transaction puts down sequence number of registration of the cash document
2	Transaction date	Date of its actual presentation in bank is specified in the statement for transfer of cash. Cash checks are valid within 10 calendar days from the date of their statement, disregarding day of the statement. In all other cash documents date of implementation of cash transaction is specified. Transaction date in the document is specified so: number in figures of "DD", month word, year in figures of "GGGG"
3	Receiver	In cash documents on issue of cash of bank metals to physical person its surname, name and middle name, to the legal entity - the name of the legal entity and surname, name, middle name of person which is authorized to act on behalf of the legal entity are entered. In cash documents the name of the legal entity or surname, name, middle name of physical person are specified transfer of cash. On transactions with treasury obligations the surname, name and middle name of the client are not specified, except the cases established by the legislation of Ukraine on prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction. In case of execution of the credit and debit cash order for the total amount of the executed cash transactions and cash transaction on issue of cash through collectors, in the presence of signatures of collectors in the source document about receipt of cash by them this detail is not filled. Identification and verification of person who addressed for receipt of transfer by cash is performed according to requirements of the legislation of Ukraine about prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction
4	Payer	The name of the legal entity and surname, name, middle name of person which is authorized to act on behalf of the legal entity making transfer cash/introduction of bank metals are specified. If transfer of cash is made by the physical person, then its surname, name and middle name and/or registration number of accounting card taxpayer/number of personal account or series (in the presence) and passport number are entered (for physical persons which because of the religious beliefs refused adoption of registration number of accounting card of the taxpayer and officially notified on it relevant organs of the public fiscal service and have mark in the passport) [for nonresidents - number (and in the presence - series) passports (or other document which proves the identity and according to the legislation of Ukraine it can be used in the territory of Ukraine for the conclusion of transactions), date of issue and the body which issued nationality].  On transactions with treasury obligations the surname, name and middle name of the client are not specified, except the cases established by the legislation of Ukraine on prevention and counteraction of legalization (washing) of income gained in the criminal way or to financing of terrorism and financing of distribution of weapons of mass destruction. Identification and verification of clients is performed according to requirements of the legislation of Ukraine about prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction. In receipt, account and credit and debit cash orders surname, the name, middle name of the employee of bank are entered. In case of execution of the credit and debit cash order for the total amount of the executed cash transactions and cash transaction on receipt of the cash which is handed over by collectors in the presence of signatures of collectors in the source document about delivery of cash this detail is not filled
5	Receiver's code	In case of implementation of transfer of cash for transfer are specified the account of the receiver opened in other bank: for the legal entity - code of the taxpayer; physical person - registration number of accounting card of the taxpayer or series (in the presence) and passport number (for physical persons which because of the religious beliefs refused adoption of registration number of accounting card of the taxpayer and officially notified on it relevant organs of the public fiscal service and have mark in the passport)
6	Payee bank	The name and the location of payee bank are specified
7	Payer bank	The name and the location of payer bank are specified
8	Bank code of the receiver	The detail of payee bank determined and included in the reference book of bank institutions of Ukraine is specified
9	Name of currency / bank metal	The alphabetic code of currency / alphabetic and digital codes of bank metal according to requirements of regulatory legal acts of National Bank is specified during implementation of transactions with foreign currency
10	Debit/credit	The corresponding accounts on cash transactions are specified
11	Amount	The amount is specified in figures, hryvnias separate from kopeks of comma, kopeks are designated by two figures. Similarly the foreign currency amount is specified
12	Mass of bank metal in figures	The mass of bank metal at the same time is specified in figures in troy ounces with rounding with an accuracy of the third figure after comma inclusive, and also in grams
13	Equivalent in hryvnias/cost in hryvnias (accounting)	The equivalent in hryvnias is specified when implementing transactions with foreign currency. The amount in hryvnias is calculated in accordance with the established procedure. The cost of bank metal in hryvnias (accounting) is specified in figures at the official (accounting) hryvnia exchange rate to the bank metal established by National Bank on the date of carrying out transaction, hryvnias separate from kopeks of comma, kopeks are designated by two figures
14	The general amount / or cost in hryvnias	Are specified the amount by words, and the name of national currency completely of "hryvnias" or in abbreviated form "UAH". If the amount consists only of kopeks, then before its specifying "Zero hryvnias" is put. If the amount is expressed in the whole hryvnias, then "00 kopeks" or "00 kopeks" are specified. During implementation of transactions with foreign currency the amount words is specified in foreign currency and its equivalent in hryvnias in similar procedure.  Are specified to words the cost of bank metal at the official (accounting) hryvnia exchange rate to the bank metal established by National Bank on the date of carrying out transaction, the name of monetary unit completely of "hryvnias" or in abbreviated form "UAH". If the amount is expressed in the whole hryvnias, then "00 kopeks" or "00 kopeks" are specified
15	Appointment transaction payment/content	In case of cash disbursement of money from operational cash desk it is specified on what purposes it is issued, during acceptance of cash the payment type or sources of its receipt is specified, and in case of introduction by subjects of business activity - physical persons introduction of own savings cash" is specified current accounts of own cash at the expense of savings ".  On transactions of acceptance/issue of bank metals from metal customer accounts "acceptance of bank metal" / "issue of bank metal" is specified.  On transactions on supplementary (deposit) accounts cash deposit of funds for the supplementary (deposit) account or cash disbursement of funds from it is specified.  On transactions series and number of the protocol on administrative offense is specified payment of payments on penalties in the field of safety of traffic (code of budget classification - 21081300).  On transactions in the budget "Payment code" / "Code of budget classification" is specified payment of payments of taxes, administrative services, charges and other payments. On the transactions which are not connected with payments and supplementary (deposit) accounts "transfer of cash" is specified
16	Basis	Number and date of the administrative act or register, SAB protocol in which the performed cash transactions are fixed are specified
17	Signature of the payer/receiver	The payer/receiver appends the signature with own hand or imposes the EDS. On the credit and debit cash order [for banks (branches, departments)], the cash receipt order and the cash payment order (for National Bank) signatures of the payer/receiver are not put if they are drawn up for the total amount of the executed cash transactions, and also there is signature of the payer/receiver on the source document based on which the cash document is processed. On transactions of issue/acceptance of cash bank metals through collectors, they put down the signature about transfer/acceptance of values in the accompanying cash order in bag, the description of values in national/foreign currency which are transported of the accompanying sheet to bag with cash, register of the accepted bags with cash. The signature of the collector on the credit and debit order, the payment and payment off-balance order is not required
18	The shown document	In cash checks, statements for issue of cash, statements for acceptance/issue of bank metals irrespective of the amount are specified series (in the presence) and passport number of the citizen of Ukraine, the name of the body which issued it and date of issue of the passport (or other document which certifies person and according to the legislation of Ukraine it can be used in the territory of Ukraine for the conclusion of transactions) [for nonresidents - number (and in the presence - series) passports (or other document which certifies person and according to the legislation of Ukraine it can be used in the territory of Ukraine for the conclusion of transactions), date of issue and the body which issued it nationality]. Birth date and the place of residence (for nonresidents - the place of temporary stay) are specified in case of identification of clients according to requirements of the legislation of Ukraine about prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction. In receipt, payment and credit and debit cash orders and statements the name of the document (the certificate, the omission) and its number (except transactions on issue of cash to cash workers are specified issue of cash to employees of bank during conducting analytics).  On credit and debit cash orders on issue/acceptance of cash, bank metals between cash desk of bank and collectors this detail is not filled if there is signature of collectors about transfer/acceptance of values in the accompanying cash order in bag, the description of values in national/foreign currency which are transported of the accompanying sheet to bag with cash, in register of the accepted bags with cash
19	Signatures of bank	The officials determined by bank put down the sign manual or impose the EDS of the bank employee
20	Payer's code	In case of introduction of cash as tax payment, administrative services, charges and other payments in the budget the payer specifies code/number, namely: the legal entity - code of the taxpayer; physical person - registration number of accounting card of the taxpayer or series (in the presence) and passport number of the citizen of Ukraine (for physical persons which because of the religious beliefs refused adoption of registration number of accounting card of the taxpayer and officially notified on it relevant organs of the public fiscal service and have mark in the passport) [for nonresidents - number (and in the presence - series) passports (or other document which certifies person and according to the legislation of Ukraine it can be used in the territory of Ukraine for the conclusion of transactions), date of issue and the body which issued nationality].  It is specified in case of identification of clients according to requirements of the legislation of Ukraine about prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction
21	Payment period	It is specified for what period the payment is made
22	Value date	It is filled with the client at his desire. Value date cannot exceed 10 calendar days from the date of creation of the cash document (date of creation of the document is not considered)
23	Quantity of bags	In the credit and debit cash order the quantity (figures and words) of the collector bags received for transportation with cash is specified (if the inventory of values is not drawn up)
24	Other details	The additional details necessary for implementation of transfer operation of cash, acceptances/issues of bank metals, contact customer information, namely, the residence or stay, phone number, e-mail which makes transfer of cash without opening of the account determines bank independently

3) to add the Instruction with new appendix which is applied.

"Appendix 27

to the Instruction about conducting cash transactions by banks in Ukraine (the subitem 9 of Item 102 of the Section VI)

Statement for acceptance/issue of bank metals".

See Appendix 27 (8Kb In original language)

It is approved: Vice-chairman of the National Bank of Ukraine

C. Cold

 

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