IMPLEMENTATION TECHNOLOGY AND ACCOUNTING OF INTERBANK SETTLEMENTS
Carrying out non-cash settlements in the economic activity of enterprises between suppliers and buyers of products generates mutual settlements between banks. Interbank settlements in the payment system in modern business conditions are of great importance. Understanding the importance of settlement services for business entities in the economic system of the country, the peculiarities of interbank settlements and methods of their improvement at the level of a commercial bank are insufficiently covered in the scientific literature and are extremely relevant. The purpose of writing this article is an in-depth study of the technology of implementation and accounting of interbank settlements as part of the NBU electronic payment system. The article identifies the theoretical and methodological principles of the payment system. The definition of "electronic payment system of the National Bank of Ukraine" is studied. The technology of realization of interbank settlements through the system of electronic payments of the National Bank of Ukraine and at direct correspondent relations between banks is revealed. The legal basis for the functioning of payment systems in Ukraine, which is the basis for interbank payments, is analyzed. The most common payment instruments of the electronic payment system are identified. The accounting reflection of interbank settlements through the system of electronic payments of the NBU and in direct correspondent relations is given. The role and significance of interbank settlements in the system of electronic payments are investigated. Thus, the National Bank of Ukraine has created all the conditions to meet the needs of EPS participants in the transfer of funds and ensured a high level of security and reliability of interbank transfers in the national currency through this system. To date, electronic payments are the most common and powerful among the banking system. In our opinion, the system of electronic payments of the National Bank of Ukraine is a promising direction for the development of the payment system not only in Ukraine but also in the world.
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