Contabilitate Bancara - Decontari Interbancare si
Intrabancare
as dori sa lucrez intr-un mediu dinamic cu o echipa de
profesionisti in speranta ca voireusi sa acumulez cat mai multe
cunostinte si in acelasi timp sa ma perfectionez
Monitoring and supervising the front office and back office
daily operational activities within the branch.Advises the customer
regarding the most suitable banking products/services in order to
optimally fulfill its needs and requirements.Ensures that NBR and
Head Office reporting is timely & correctly made;Verifies
periodically: cash reports, profit & loss report, issuance of
cheques registers, accounts register, missing documents register,
cash differences register etcOrganizes implementations of any
change in flow of documents, change of procedures, changes of rules
and legislation.Prepares the operational statistics,
monitors/analyses and offers solutions based on the results of the
statistics.
Investigations Co-ordinatorING Bank N.V. Amsterdam, Bucharest,
RomaniaJune 2007 April 2008 (11 months)Responsible for
organization, co-ordination and activity control for investigations
team.Responsible for development and control maintenance according
with internal regulation and procedures To ensure the optimal
resource allocation ( for example employee allocation for special
task)Cooperation in employment process; establish the individual
objectives and for team; training and evaluating the performance
for the employeeDevelop and maintain all the information related to
local management
INVESTIGATION OFFICERING BANK NV AMSTERDAM2006 2007 (1
year)Responsible for investigating and ensuring optimal
administration and centralized control of all errors related to the
client accounts, providing required explanations and documentation,
instructing or processing appropriate corrections.Investigating,
instructing, processing or verifying corrections to any kind of
operational errors related to customers accounts, caused by wrong
or incomplete instructions (received from customers or
correspondent financial institutions), delay or errors in
transaction processing or in accounts settings.Covers other
accountabilities and specific tasks delegated by the department
responsible, as justified by the business needsResponsible for
prompt, correct and complete answers to specific clients inquiries
(expecting incoming funds, investigations issues, missing
documents, SWIFT correspondence).
ACCOUNT MANAGERROMANIAN COMMERCIAL BANK ( BCR)January 1999
January 2002 (3 years 1 month)Administrate a portfolio with over
250 account for companiesProcess transactions into clients account
( payment orders, cheques, deposits, etc)Opening new accounts for
customers, including verification of the documents required by the
bank.Monitor transactions, identify, investigate and report
suspicious transactions
SWIFT OPERATORBANCOREX, BUCHAREST HJanuary 1995 January 1999 (4
years 1 month)Responsible for transmission and reception of all
SWIFT messages ( including authorization)Adaptation of the "SWIFT
GUIDE" for all types of financial and banking operationsSaved the
database weekly ( electronic archives) and make daily reports for
messages sent and received
ACCOUNTANTSAFE INVEST ROMANIA, BUCHAREST1998 1999 (1
year)Administration of bank accountsVerification of all insurance
applications enchasedInvolved into implementation of a system for
optimize the encasements
ACCOUNT MANAGERBANCA AGRICOLAJanuary 1991 January 1995 (4 years
1 month)Administration of customers accountsProcess operations with
cheques, payment orders and many other financial instruments
Verification of a daily trial balanceOpening accounts for
customers
managing domestic and overseas transactions (SWIFT based
messages) - processing all types of payments in production,
establishing the routing mechanism, handling NOSTRO/LORO accounts,
cover positions, - involved in banking correspondence on different
issues based on banking mutual agreements- offering internal
consultancy on banking regulations and international practice
Substantial experience in payments processing (domestic and
foreing) Exposure to Multi-currency payments
MT103/MT202/MT200/199/799 etc, relevant proven SWIFT formatting
knowledge Proven SENT/Regis knowledge, compliance regulations
international and internal. Experience in EBA, Target2 and
Multi-currency payments Accuracy and attention to detail essential
Awareness of importance and the ability in prioritizing workflow in
order to ensure all cut off times are met Direct Treasury Dep
reporting, Investigations, correspondent invoices, other Managing
domestic and overseas transactions (SWIFT based messages) in
production Processing all types of payments in production Perform
daily reconciliation and make corrections if necessary Process
bank-to-bank comissions based on SWIFT messages or centralised
bills Hadling collaterals, NOSTRO/LORO accounts, cover positions,
establishing the routing mechanism Involved in banking
correspondence on different issues based on banking mutual
agreements Acting as Anti-money laundering Specialist Offered
internal consulting based on banking
regulationshttp://www.ejobs.ro/arhiva_cvuri_publice/interviu-572765.html?setlang=31.X.2007
CONTABILITATE BANCARA
Curs 3
Decontari interbancare si intrabancare
Piata interbancara este o piata rezervata institutiilor de
credit si Bancii Centrale.
Relatiile dintre banci se impart in:
( relatii interbancare
( relatii intrabancare
Relatiile interbancare sunt relatii intre banci diferite privite
ca persoane juridice independente. In aces caz, exista urmatoarele
tipuri de relatii:
1. relatia dintre banci si Banca Centrala este derulata prin
intermediul conturilor curente deschise de banci la Banca
Centrala
2. relatii interne sau relatii desfasurate intre banci
apartinand aceluiasi sistem bancar, derulate prin intermediul
sistemului de compensare interbancara sau utilizand relatiile de
corespondent create
3. relatiile externe dintre banci ce apartin unor sisteme
bancare diferite sunt in general relatii de corespondent sau de
parteneriat cu bancile straineRelatiile intrabancare sunt relatii
ce au la baza operatiuni desfasurate
intre unitatile ce apartin aceleiasi banci. Aceste relatii se
pot dezvolta in plan vertical, intre filiale, succursale si
centrale sau in plan orizontal inte subunitati diferite.
Operatile intrabancare reprezinta operatiuni intre sedii
(OIS).Decontari intrabancare
Realizeaza stingerea obligatiilor ce rezulta in urma
operatiunilor comerciale sau necomerciale, desfasurate intre
clientii aceleiasi banci sau realizate de catre subunitatile bancii
in nume si in cont propriu.
Operatiunile intrabancare sunt evidentiate cu ajutorul
conturilor: 111 Cont curent la BNR si 341 Decontari
intrabancare.
Contul 111 ( cont de activ; se debiteaza la depunerea unor sume
in cont si la incasari sau la credite obtinute de la banca; se
crediteaza cu iesirile din cont sub forma unor retrageri de numerar
si de plati catre alte banci si cu rambursari de credite.
Contul 341 ( cont bifunctional; se crediteaza cu sumele virate
catre clientii altor subunitati; se debiteaza cu sumele primite de
la acesti clienti.
Exemplu:
1.Plata unei sume catre un client ce are cont la alta sucursala
bancara se inregistreaza astfel:
2511 = 341
2511 ( cont curent platitor2.Incasarea unei sume de la un client
ce are cont la o alta sucursala bancarase inregistreaza astfel
:
341 = 25112511 ( cont curent beneficiar
Decontari interbancare
Reprezinta plati fara numerar efectuate de unitatile bancare
pentru clientii lor sau in nume propriu, avand ca beneficiar o
unitate bancara a altei banci. Se poate efectua in mod direct prin
conturile de corespondent deschise reciproc de banci.
Contul 2511 ( cont bifunctional; se crediteaza cu intrarile ca
depuneri sau cu sumele transferate in favoarea titularului; se
debiteaza cu retrageri sau plati catre alte conturi.
Decontari prin conturile corespondente
Relatiile de corespondenta presupun urmatoarele
caracteristici:
bancile isi deschid conturi curente reciproce(contul de
corespondent NOSTRO si LORO) in cadrul carora se stabilesc plafoane
maxime de indatorare
se stabileste regimul de dobanda si comisioane pentru operatiile
reciproce si regulile de stingere a datoriilor
Conturile de corespondent pot fi:
-conturile Nostro sunt conturi curente ale bancii deschise la
alte banci, iar conturile Loro sunt conturi curente ale altor banci
deschise la banca reprezentand resursele obtinute la acele
banci
Contul 121 ( cont de corespondent la banci (Nostro); cont de
activ; se debiteaza cu sumele intrate in cont in favoarea bancii;
se crediteaza cu sumele platite de banca.
Contul 122 ( cont de corespondent al bancilor; cont de pasiv; se
crediteaza cu sumele intrate in cont; se debiteaza cu sumele iesite
din cont, ca plati efectuate de acestea.Exemplu:
1.Banca efectueaza o incasare pentru un client prin contul de
corespodent.
121 = 2511sau122 = 25112.Banca efectueaza o plata pentru un
client prin contul de corespondent.
2511 = 121
sau
2511 = 1223.Banca primeste un imprumut prin conturi de
corespondent.
121 = 142
sau122 = 142
142 Imprumuturi primite de la banci4.Banca ramburseaza
imprumutul primit de la alte banci folosind contul de
corespondent.
142 = 121
sau142 = 1225.Se inregistreaza comisioanele incasate.
121 = 7019
sau122 = 7019
7019 Venituri din comisioane
Imprumuturi de refinantare de la BNR
Bancile comerciale aflate in dificultate de trezorerie pot apela
la BNR pentru a obtine lichiditati. In astfel de situatii, se
acorda imprumuturi de refinantare in conditiile stabilite de banca
de refinantare.
Grupa 11 Decontari cu BNR
111 Cont curent la BNR
112 Imprumuturi de refinantare de la BNR
117 Creante si datorii atasate
1171 Creante atasate
1172 Datorii atasate Contul 112 ( cont de pasiv; creditarea si
debitarea lui de fac in contrapartida cu contul 111 la primirea
imprumutului, respectiv la rambursarea lui.
Dobanzile de incasat sau de platit se urmaresc folosind
conturile atasate 1171 Creante atasate si 1172 Datorii atasate.
Exemplu:
1.Imprumuturi de refinantare primite de la BNR.
111 = 1122.Inregistrarea dobanzii de platit.
6011 = 1172
6011 Cheltuieli cu dobanda la BNR3.Plata dobanzii.
1172 = 111
111 = 1171 (se sting creantele atasate) 4.Rambursarea
imprumutului de refinantare.112 = 1115.Pentru disponibilul bancii
in contul curent la BNR se inregistreaza si se incaseaza
dobanda.
1171 = 7011
Credite si imprumuturi bancare
Grupa 14 Credite si imprumuturi bancare
141 Credite acordate bancilor
1411 Credite de pe o zi pe alta acordate bancilor
1412 Credite la termen acordate bancilor
1413 Credite financiare acordate bancilor
1417 Creante atasate
142 Imprumuturi primate de la banci 1421 Imprumuturi de pe o zi
pe alta primite de la banci
1422 Imprumuturi la termen primite de la o alta banca
1423 Imprumuturi financiare primite de la banci
1427 Datorii atasate
Contul 141 ( cont de activ; se debiteaza la acordarea creditului
si se crediteaza la rambursarea lui. Contul 142 ( cont de pasiv; se
crediteaza la primirea imprumutului si se debiteaza la rambursarea
acestuia.
Dobanzile de primit si de platit se urmaresc prin conturile
atasate 1417, 1427 in contrapartida cu un cont de venituri sau
cheltuieli.
Exemplu:
1.Acordarea unui credit interbancar de pe o zi pe alta.
1411 = 111
scade cont curent la BNR ( 1112.Inregistrarea dobanzii.
1417 = 7014
venituri din dobanzi3.Incasarea dobanzii.
111 = 1417creste cont curent la BNR
scad creantele4.Rambursarea creditului.
111 = 14115.Imprumuturi la termen primite de la o alta
banca.
111 = 14226.Inregistrarea dobanzii de platit.
6014 = 1427
7.Plata dobanzii.
1427 = 111
8.Rambursarea imprumutului.
1422 = 111Depozite interbancare
Reprezinta o modalitate de plata a disponibilului, respectiv o
modalitate de a atrage resurse de la alte banci.
Grupa 13 Depozite bancare
131 Depozite la banci
1311 Depozite la vedere la banci
1312 Depozite la termen la banci
1313 Depozite colaterale la banci
1317 Creante atasate
132 Depozite ale bancilor
1321 Depozite la vedere ale bancilor
1322 Depozite la termen ale bancilor
1323 Depozite colaterale ale bancilor
1327 Datorii atasate
Contul 131 ( cont de activ; se debiteaza atunci cand se creeaza
depozitul la alte banci; se crediteaza la lichidarea
depozitului.
Contul 132 ( cont de pasiv; se crediteaza la constituirea
depozitului; se debiteaza la lichidarea depozitului creat altei
banci.
Dobanzile aferente unor astfel de operatii sunt contabilizate in
conturile 1317 si 1327.
Exemplu:
1.Constituirea unui depozit la termen la o alta banca.1312 =
1112.Inregistrarea periodica a dobanzii de incasat.1317 =
70133.Incasarea dobanzii.111 = 13174.Lichidarea depozitului.111 =
13125.Constituirea unui depozit la vedere pentru o alta banca.111 =
13216.Inregistrarea dobanzii de platit.
6013 = 1327
7.Plata dobanzii.
1327 = 111
8.Lichidarea depozitului.
1321 = 111PAGE 3
