List of banks that can issue a bank guarantee. Which institutions have the right to issue bank guarantees: current list of the Ministry of Finance. What is it

Modern economic reality offers many ways to avoid fulfilling your contractual obligations. Therefore, in the most important areas, such as government procurement, regulated by 44-FZ, the legislator invites the market to use additional ways to ensure the fulfillment of obligations. Among them is a bank guarantee that ensures the fulfillment of the obligation to conclude a tender contract, the return of the advance payment in case of refusal to fulfill the contract, and similar obligations.

Bank guarantees must be valid and actually issued by banks. This means that they must be signed by authorized bank managers and must appear on the balance sheet. In addition, credit institutions must reserve funds that are part of the face value of the guarantee, at the expense of which the obligation will be repaid.

In this case, banks must meet a number of special requirements established by Article 74.1 of the Tax Code. Banks that have the right to issue this type of security for obligations in the field of public procurement are included in a specialized list maintained by the Ministry of Finance. There are rules governing the accounting of guarantees. In addition to the fact that their presence can be checked using bank statements, they must be entered in a special one.

In order to be included in the list of the Ministry of Finance, the bank must meet the requirements established by the Tax Code. These requirements apply to banks that have the right to provide guarantees for tax obligations legal entities. They are also allowed to issue guarantees that are valid in the public procurement system. The customer will refuse to accept the security if the issuing bank is not on the list. It should be taken into account that even if the purchase is regulated by Law No. 223-FZ, as an additional requirement, the customer may establish that the issuer must be on the list.

The list of banks is updated monthly.

You can view it on the Ministry of Finance website. The Central Bank's policy of controlling credit institutions has resulted in this list being sharply reduced over recent years and now it includes less than three hundred organizations. If the CBR has identified any circumstances that prevent the bank from being on the list, for example, its size own funds fell below the established limit, then within 5 days from the moment these circumstances are identified, he sends information about the need to adjust the list to the Ministry of Finance. This, in turn, excludes the bank from the register.

Bank clients in this case find themselves in a difficult situation, despite the fact that their security is still valid, formally it does not meet the requirements of 44-FZ. The customer may request its replacement or cancellation of the contract. But suppliers should not seriously fear this situation. Even if the bank’s license is revoked, the arbitration court will side with them and confirm that there is no need to replace the collateral. Extensive judicial practice has developed on this issue. In any case, the supplier must exercise due responsibility and prudence when choosing its counterparty and pay attention to the financial performance of the bank and its reputation even before concluding an agreement.

Criteria for banks

The requirements that a credit institution must meet in order to be included in the Ministry of Finance list are quite strict. The requirements were formed on the basis of monitoring the current situation in the financial and credit sphere and are objective, properly ensuring the interests of the customer.

Banks providing a bank guarantee in accordance with 44-FZ must:

• have a net worth of at least one billion rubles;
• have a valid license obtained no later than five years before inclusion in the list;
• not to fall under the measures taken by the Central Bank of the Russian Federation for the financial recovery of a credit institution.

In the list of institutions issuing this type of security you can find both the regional Koshelev Bank. It is not necessarily in the top hundred of the rating; in practice, there are small but financially stable banks on the list.

A credit institution may fall off the list if it is in a state close to bankruptcy. According to the Ministry of Finance, the register of banks for issuing bank guarantees allows you to control the financial position of credit institutions. Information in the register is updated monthly. It should be taken into account that the presence of an organization on the list does not automatically mean that it provides services for issuing tender guarantees. There are banks that consider this line of business as their core business, and there are credit institutions that issue collateral on a one-time basis and only to regular clients. Of course, for regular clients with stable turnover on current accounts, security will be provided faster and with a lower commission than legal entity who contacted a specific credit institution for the first time.

When working with the register and choosing a counterparty, you need to pay attention to the size of the commission for providing this service. It depends on the specialization on that particular topic, the duration of the security, the amount, the direct debit clause and the presence of additional collateral provided by the principals to the guarantor.

Mirrors of the Ministry of Finance list, if it is unavailable due to any maintenance work on the ministry’s server, can be found on the pages of credit brokers working in the field of public procurement. The advantage of such additional lists will be that brokers will mark the banks that have dropped out of the list, and if clients have already started working with them to obtain a guarantee, they will be able to stop it in a timely manner and choose another bank.

Who maintains the register of guarantees and how?

The interests of the customer in the field of public procurement are ensured not only by the list of banks, but also by the register of collateral issued by them. The Federal Treasury is responsible for maintaining the list of guarantees.

It also issues guarantees to issuers electronic certificates, which allow you to enter information into the register. It includes only guarantees issued in accordance with Law No. 44-FZ.

If it is issued based on the requirements of laws No. 223-FZ (purchases by companies with state participation). 214-FZ (shared construction) and other similar ones, there is no need to take it into account in the register. This means that the authenticity of the document can only be verified by sending a request to the bank or checking the change in turnover in the reporting for the corresponding line. There are cases of so-called “gray” guarantees and the risk of refusal to accept collateral for this reason should be avoided.

How to enter a guarantee into the register?

After the bank guarantee is issued, it is issued in the form of a paper electronic document, its issuer is obliged to enter information about it into the register no later than the next business day after issue. Information is provided electronically and signed with an enhanced electronic signature. Based on the information entered, an extract is generated and provided to the beneficiary. In the same way, information about any changes to the terms of the guarantee is entered into the register as soon as possible. All bank guarantees, banks, their issuers and government contracts are also taken into account in the data accounting system. public procurement. This information is available only to direct participants in processes in this area.

Closed and open information

Since among government contracts some are in the area of ​​state secrets, information about them is classified. Information related to the list of bank guarantees provided to secure obligations under such contracts is also classified.

How to obtain an extract from the register?

An extract may be required not only to provide it to the beneficiary along with a letter of guarantee. It is required to be issued at the request of any of the parties to the warranty obligation, as well as at the request of certain government bodies. If the information is in the classified part of the list, then the request and response are marked “secret” and it is issued in special order in compliance with all requirements for the protection of state secrets. Otherwise, it will be provided at the request of the applicant and will confirm the presence of his security in the list.

It should be taken into account that the absence of a bank in the list and the absence of a guarantee in the register may lead to the customer’s refusal to accept the security. In the worst case, the supplier may end up on the list of unscrupulous ones; in the best case, he will have to issue a new letter of guarantee. You should avoid these situations and prepare documents in accordance with the requirements of the law, collaborating only with credit institutions whose stability has been confirmed by the Ministry of Finance.

For the current list of reliable banks according to the Ministry of Finance (changes dated August 19, 2019), see the article. We will tell you in detail about the reliability criteria for banks issuing bank guarantees.

List of the Ministry of Finance 2019

A bank guarantee is a document by which the bank guarantees the payment of funds to the customer if the supplier fails to fulfill its obligations under the contract. The register of banks that have the right to issue financial statements is approved and maintained by the Ministry of Finance. The list is available on the department's website. The Ministry of Finance publishes a current list with changes every month.

Why is such a list needed? The list contains credit institutions that comply with the requirements of the law. Firstly, this protects suppliers from contacting an unscrupulous or problematic bank. Secondly, it relieves customers from the risk of not receiving money under the guarantee. By the way, since 2019, suppliers who received a guarantee from a bank that was subsequently deprived of its license are required to provide other security within a month.

• have a license issued by the Central Bank;
• have been working in the market for more than 5 years;
• have at least 1 billion rubles. own funds;
• comply with the standards adopted by the Central Bank (this is checked for all reporting dates for the last six months);
• do not have instructions from the Central Bank related to rehabilitation as part of the bankruptcy procedure.

Information for inclusion in the register of banks under 44-FZ is provided to the Ministry of Finance by the Central Bank. If the Central Bank identifies an institution that does not meet the requirements, it reports this to the Ministry of Finance within 5 days.

Requirements for banks issuing bank guarantees under 44-FZ

Such banks are subject to strict requirements. Until 2020, the conditions are as follows: at least 300 million rubles. own funds as of the last reporting date and a rating higher than “BB-(RU)” according to the ACRA agency scale or higher than “ruBB-” according to the Expert RA agency scale.

Practice

Let's give an example from a current judicial practice, from which it is clear whether the customer can demand the original bank guarantee from the participant.

The procurement participant complained about the customer to the Federal Antimonopoly Service. He didn’t like that in the documentation the customer demanded to provide the original bank guarantee. According to the author of the complaint, this contradicts Part 3 of Art. 96 of Law No. 44-FZ.

The antimonopoly department reminded the parties that the guarantee must be in the register of bank guarantees, and must also be signed with an enhanced electronic signature of a person authorized to act on behalf of the bank. The remaining requirements are approved by Decree of the Government of the Russian Federation dated November 8, 2013 No. 1005. From the additional requirements it follows that the bank guarantee is drawn up in writing on paper or in the form of an electronic document signed with an electronic signature. There is no talk of any originality in the law.

Therefore, the Federal Antimonopoly Service recognized the condition of providing the original guarantee as a violation. The Decision of the Office of the Federal Antimonopoly Service for the Chuvash Republic dated April 16, 2019 in case No. 54-K-2019 states that the customer was issued an order.

Ministry of Finance: banks issuing bank guarantees in 2019

Current list of banks that issue bank guarantees under 44-FZ:

* - the bank has its own funds (capital) in the amount of at least 300 million rubles. as of 08/16/2019 and a credit rating not lower than “B-(RU)” on the national rating scale for Russian Federation credit rating agency Analytical Credit Rating Agency ( Joint stock company) and (or) a credit rating not lower than the level of "ruB-" on the national rating scale for the Russian Federation of the credit rating agency Joint Stock Company "Rating Agency "Expert RA", assigned as of the date the Bank of Russia sent information.

As of January 2019, the Law on the Contract System (44-FZ) is in force as amended by Law No. 475-FZ dated December 29, 2017. The amendments have not yet affected the requirements for financial institutions that can issue.

The norm of Part 1 of Art. 45 44-FZ, according to which customers accept bank guarantees only if there is a guarantor in the list under Art. 74.1 Tax Code (TC). The list is maintained by the Ministry of Finance based on information from the Central Bank (CB). This register of banks of the Ministry of Finance for issuing bank guarantees is presented on the official website of the ministry.

The requirements that banks are now facing are compliance with the parameters for accepting guarantees for tax purposes. Based on Part 3 of Art. 74.1. Tax Code, the bank must have:

1. Central Bank license.
2. The minimum period of activity is 5 years.
3. Own funds (capital) in the amount of at least 1 billion rubles.
4. The ability to comply with the standards of the law of July 10, 2002 No. 86-FZ.
5. Arguments for the absence of a requirement from the Central Bank regarding bankruptcy.

If the fact of absence or excess of information is revealed, then the register of banks of the Ministry of Finance, for which bank guarantees can be issued only if the institution is reliably present in it, is corrected. The Ministry receives instructions from the Central Bank within 5 days from the date of discovery of the fact.

The new requirements for banks establish those amendments to 44-FZ that will come into effect on June 1, 2018. The original effective date of 01/01/2018 has been postponed.

What will change from February 2019

Revision of Art. 74.1. The Tax Code, as amended, will come into force on January 29, 2018 (based on Federal Law No. 466 dated December 29, 2017). According to the changes, Vnesheconombank (state corporation) will receive the authority to provide a bank guarantee. Special requirements will be placed on him. The amount of guarantees for this bank will be determined by the government, taking into account the provision to the tax authorities.

How information about Vnesheconombank will be reflected in the register has not been determined. We believe that information about it will be provided to the same extent as other banks.

What changes to expect in March 2019

From March 18, 2018, amendments to the GD dated November 8, 2013 No. 1005 will come into force (GD dated January 15, 2018 No. 11 is introduced). The requirements for bank guarantees (BG) will be adjusted; the amendments will not affect direct changes in conditions in relation to financial entities. Therefore, by that time the register of banks of the Ministry of Finance under 44-FZ will exist in the same format.

However. Some details of the March amendments are worth mentioning. The bank (in accordance with GD dated January 15, 2018 No. 11) in the document issued will be required to confirm its readiness to demand payment of a sum of money in relation to:

• BG as security for the application in the amount of such security.

What will happen in June 2019

Very noticeable changes will occur from 06/01/2018 (No. 475-FZ). First of all, the requirements for banking organizations for issuing banknotes will change: new ones will appear, governmental ones. Once a new register of banks that meet the new conditions is formed, it will be published on the Ministry of Finance website.

Based on standards current law dated July 29, 2017 No. 267-FZ, which will go into effect on June 1, 2018, when establishing requirements for banks, the government introduces:

1. The amount of equity (capital).
2. Credit rating level based on information from the Central Bank.
3. Identification of the circumstances of the absence or erroneous presence of an entity in the register, in which data is corrected by sending information from the Central Bank to the Ministry of Finance within five days from the date of discovery of the fact.

In the existing draft resolution on the requirements for banks that have the right to issue BGs to secure applications and execute contracts (the document is available for review

Approved by the Ministry of Finance of Russia, this is a list of reliable credit institutions that comply with the requirements of the current tax (clause 3 of Article 74.1 of the Tax Code of the Russian Federation) and procurement legislation ().

In accordance with the Law on the Contract System 44-FZ and the list approved by the Ministry of Finance, a list of banks whose bank guarantee is recognized as reliable is necessary for the customer to verify the procurement participant or the winning supplier. And the list of banks will help the participant to choose an organization that fully complies with the requirements and is considered authorized.

What requirements does Federal Law 44 establish for banks?

Not every banking institution issues a BG, and not every financial and credit organization can become a legitimate one under 44 Federal Laws. The requirements for credit institutions are set out in Part 1 of Art. 45 44-FZ.

From 06/01/2018, the RF Government Regulation No. 440 of 04/12/2018 comes into force. According to it, the requirements for banking structures, which have the right to provide procurement participants and suppliers with BG. According to the new rules, such banks are required to:

1. Have own funds of 300 million rubles or more. Equity calculated according to the methodology of the Central Bank of the Russian Federation as of the last reporting date.
2. Have a credit rating.

• with the national rating scale of the ACRA rating agency at a level not lower than “BB-(RU)”;
• with the national rating scale of JSC "Rating Agency "Expert RA"" at a level not lower than "ruBB".

For those organizations that currently do not meet these criteria, the Government of the Russian Federation has defined a transition period - until 01/01/2020. During this time, structures with a rating not lower than “B-(RU)”, as well as “ruB-”, have the right to provide procurement participants and suppliers with BG.

The list of trustworthy structures is updated monthly. The place where each customer can view the list of banks 44 Federal Laws is the website of the Ministry of Finance. To get acquainted with it, the user needs to go to the official

In order to take part in the tender, the company must ensure its obligations. This can be done, for example, using a bank guarantee. But how to obtain such a document and can you contact any credit institution to obtain it? Let's find out in this article.

Requirements for banks entitled to issue a bank guarantee

Initially, you need to decide what a bank guarantee is. The legislation provides for two ways to secure financial obligations of tender participants: a pledge and a bank guarantee. The second option is more convenient, since it allows suppliers not to withdraw large sums from circulation while participating in tenders. A bank guarantee is a written obligation of one participant in a transaction (guarantor), taken by him at the request of another participant (principal), to pay a sum of money to a third party (beneficiary) upon the occurrence of special conditions under the contract upon presentation of a demand for payment by the beneficiary. Simply put, a bank guarantee is an obligation financial organization repay material damage (pay a sum of money) to the party specified in the contract in the event of non-fulfillment or improper fulfillment by the debtor of the terms of the contract concluded with this party.

All bank guarantees can be divided into five types depending on the scope of their application:

• guarantee for fulfillment of obligations under the contract;
• bank guarantee to secure the application;
• customs guarantee;
• advance payment return guarantee;
• guarantee in favor of the tax authorities.

Let's look at each type in more detail.

Guarantee for fulfillment of obligations under the contract. Provided by the winning bidder to the customer and is legally a necessary condition when concluding a government contract. In case of improper performance or failure to fulfill the terms of the contract by the contractor, the bank pays the guarantee amount to the lender.

Bank guarantee to secure the application. It is provided by participants of competitions or auctions when submitting an application for participation. The document is a guarantee that the winner will fulfill his obligations to sign a contract with the customer.

Customs guarantee. This is an obligation of a credit institution that guarantees payment of customs duties by the contractor. Such a guarantee provides a deferment of customs payments; it must be provided to the customs authorities.

Advance payment refund guarantee. Sometimes the terms of the contract provide for the contractor to receive an advance. Before receiving a sum of money, the supplier is obliged to provide the customer with a guarantee of the return of the advance payment. The document is intended to protect the customer from misuse of the advance payment.

Guarantee in favor of the tax authorities. Provided to tax authorities to ensure payment of tax payments. For example, a guarantee of refund of refunded VAT gives the right to receive a tax deduction for VAT without conducting a desk review. tax audit and in a short time.

To obtain a bank guarantee, you need to contact the bank that issues these documents. However, not all credit institutions have such powers.

Requirements for banks that issue bank guarantees are determined by the purpose of obtaining the document. For example, a guarantee under Article 45 of Federal Law No. 44-FZ of April 5, 2013 (hereinafter referred to as 44-FZ) or a guarantee in favor of the tax authorities must be issued by a bank that meets the conditions of Article 74.1 of the Tax Code of the Russian Federation. Thus, only those financial organizations that are included in a special list of banks have the right to provide such a guarantee. It can be found on the website of the Ministry of Finance of the Russian Federation. In order for a credit institution to be included in this list, it must currently meet the following requirements, that is, have:

• license for banking operations issued by the Central Bank of the Russian Federation;
• the volume of own funds (capital) in the amount of at least 300 million rubles;
• credit rating from “B-(RU)” by the ACRA agency and from “ruB-” on the scale of the rating agency “Expert RA”, assigned by the Bank of Russia as of the date of sending the information;
• absence of debts on bank deposits placed at the expense of federal budget funds;
• participation in the system compulsory insurance deposits of individuals.

Requirements for banks issuing a guarantee for participation in a tender for Federal law dated July 18, 2011 No. 223-FZ (hereinafter referred to as 223-FZ), are not registered. In practice, customers put forward rather strict conditions. Thus, although a credit institution does not have to be included in the list of banks of the Ministry of Finance, it needs, for example, to be in the TOP 50 best banks or even in the TOP 10 according to the register of the Ministry of Finance of Russia.

List of banks that meet the established requirements for issuing bank guarantees

As mentioned earlier, the list of banks that have the right to issue bank guarantees to secure applications and execute contracts and that meet the requirements established by parts 1 and 1.1 of Article 45 44-FZ is published on the website of the Ministry of Finance of the Russian Federation. This register is maintained and updated based on data provided by the Central Bank of the Russian Federation.

44-FZ puts forward strict requirements for credit institutions that have the right to issue bank guarantees. The list of banks is shrinking: if just recently it included more than 300 credit institutions, today the Ministry of Finance list includes 203 banks. The register is updated quite often - up to five updated lists are posted throughout the month. This information should be monitored regularly by potential bidders as some banks may appear on the list while others disappear from it.

Most of those included in the Ministry of Finance register are the largest Russian banks. Regional credit organizations are also required.

It is not worth choosing a bank to receive a bank guarantee only on the basis of the Ministry of Finance list. Firstly, all banks have different conditions and requirements for the principal; secondly, not all banks are engaged in issuing guarantees for security in the field of public procurement: that is, they have the right to issue such documents, but do not use this right. Thus, a potential bidder should select a bank in advance, since selection and clarification of conditions may take a significant amount of time.

How to choose a bank that provides bank guarantees under Federal Law-44

Choosing a bank only according to the Ministry of Finance register, as noted earlier, is not entirely the right approach. The presence of a financial institution in this list is not the only selection criterion. It is necessary to pay attention to some other factors by which the most favorable conditions for obtaining a bank guarantee can be identified. These factors include:

• conditions for providing a bank guarantee;
• amount and duration of the bank guarantee;
• interest rate;
• payment refund period;
• security for issuing a bank guarantee.

Conditions for providing a bank guarantee. As a rule, this includes the amount of the bank’s remuneration for issuing the document. The guarantee is not provided free of charge; the commission is a fixed percentage, which depends on the guarantee amount, the timing of the document and the internal regulations of the financial institution. The average remuneration varies and also depends on the presence or absence of collateral.

Amount of bank guarantee. Most banks, when determining the amount of the document, are guided by the financial stability of the potential bidder. In each specific case, this amount will be determined individually. We must not forget that any credit institution has its own “ceiling” on the total amount of all issued bank guarantees. By law, it is 25% of the amount of equity capital.

Interest rate. A very important point, since no company is insured against non-fulfillment or improper fulfillment of its obligations under the contract. If the contractor was still unable to fulfill the terms of the agreement, then the bank that acted as the guarantor returns the guarantee amount to the beneficiary. The rate in this case is different for each financial institution; it can vary between 10–30%.

Payment refund period. When the guarantee amount has already been paid, the company holding the guarantee must reimburse the bank with interest. Typically the reimbursement period is no more than one year.

Security for issuing a bank guarantee. This is a well-known pledge. Today, banks are very picky about the types of collateral when providing their guarantee obligations. Most credit institutions prefer as collateral real estate, but in some cases it is possible to obtain a bank guarantee against a combined collateral.

So, to issue a bank guarantee, it is important for you to choose the right credit institution. However, searching for a bank on your own among more than 200 financial institutions is too long, especially since it can be difficult for a non-professional to understand all the nuances of the transaction, including issuing a guarantee. Contacting a brokerage company will help speed up the process.

Sources:

• 1 https://www.minfin.ru/ru/perfomance/contracts/list_banks/