Currency values and types of currency transactions. Current foreign exchange transactions and transactions related to the movement of capital

According to the existing provisions of the law on currency regulation, foreign currency symbols, securities, stock shares, payment documents, bonds and other obligations in them, precious metals (gold, silver, platinum), as well as precious stones, are included in a number of currency values. The main types of currency transactions are associated with the transfer of ownership rights to currency values, including those transactions in which foreign currency or foreign payment documents are used as a means of payment. All Types of currency transactions are regulated by the current provisions of the law on currency regulation, namely: it is the acquisition of foreign currency values and currencies by a resident or non-resident of the Russian Federation, their importation, shipment and export. In essence, their content, types of currency transactions are divided into several subspecies. The procedure for conducting such operations is approved only by the provisions of the Central Bank of the Russian Federation. Moreover, according to the Civil Code of Russia, foreign currency is somewhat limited and is not possible in a wide circulation, since the main means of payment on the territory of Russia is the ruble. In this case, individual settlements in foreign currency can be made only with the permission of the Central Bank of Russia.

The concept and types of currency transactions are legislatively fixed in many departmental instructions and are based on the provisions of the law on currency control and regulation. It provides for the main points of conducting such operations with various types of currencies and currency values used in the territory of the Russian Federation. The order of accounting of currency values, as well as the powers of state bodies and their functional rights and duties in the field of regulation and control of foreign exchange operations are provided for in this law.

Types of currency transactions also vary in form. Currency operations are divided into current and operations directly related to the movement of foreign capital. Capital transactions include foreign exchange investments with the purpose of acquiring a share and rights to manage the enterprise, buying securities, buying real estate, deferring payments and receiving (providing) loans for more than six months and others. Current operations with foreign currency funds can be conducted by residents of the Russian Federation without any restrictions, and foreign exchange operations related to the movement of capital can be carried out only with the permission of the Central Bank.

To date, the most relevant are the following types of currency transactions, namely, the import of currency values, their transfer and removal. Foreign currency valuables can be exported without any rules and restrictions by commercial banking structures that have received a general license. Commercial authorized banking institutions do not have such legal grounds and are obliged to conduct currency transactions only with the permission of the Central Bank. At the same time, they are obliged to fill in customs documents (declarations) and pay customs fees. Residents and non-residents (individuals) have the opportunity to carry out certain types of currency transactions among themselves. This includes international transfers to and from Russia, for mutual settlements with deferred payments for up to six months. This - the sale or purchase of currency at the rate of the Central Bank. This is the purchase of currency by bank transfer through authorized banking institutions. Receipt and return of loans by both individuals and legal entities, as well as the return (receipt) of penalties are regulated by this provision. All other operations carried out with the movement of foreign capital are subject to holding only after obtaining a separate permit from the Central Bank of Russia.

It should be noted especially that the currency regulation and control over the movement of foreign currency throughout Russia is carried out in accordance with the existing priorities in the implementation of public policy, according to which, incentive measures are being taken to conduct currency transactions. At the same time, the state provides an equal degree of protection of rights and observance of the interests of both residents and non-residents. A measure of responsibility for unlawful interference or inaction of state bodies in the conduct of foreign exchange control has been established. And this is a very important factor for ensuring high standards of economic development, including currency regulation.