worldbanks.news

Function of Cash Department in Banks

What is “Cash” for a Bank?

—Cash is the most volatile and liquide Current Asset of Bank’s Balance Sheet and as such demands special attention of “Efficient Management”. Cash Department plays a paramount role in creating good perception among customers about the service quality of a Bank.

 

Function of Cash Department:

7 (Seven) Functions of Cash Department:

1)Receiving of cash.

2)Payment of cash.

3)Daily balancing of cash.

4)Scrutiny of cash.

5)Safe keeping of cash.

6)Cash remittance.

7)Receiving & disposal of mutilated notes.

 

Function of Cash Department

Receipt of Cash:

—Before receiving cash from depositors in Pay-in-Slip / Credit Voucher the concerned cash official(s) shall:

a)Verify / check the (a) Title of Account, (b) A/C Number, (c) Amount in Words and Figures, (d) Date, etc. written on Pay in Slip / Credit Vouchers with the records of computer program and shall satisfy on their correctness and genuineness.

b)Carefully check and Count the Currency Notes.

c)Write down denomination.

d)Affix Cash Received stamp.

e)Make entry of particulars of the Cash Received

f)Verify entries / Particulars of Pay-in-Slip / Credit Voucher with those of the Cash Receiving Register.

g)Keep Cash in the Drawer of Cash Counter under lock and Key (within Counter limit) during transaction hours.

 

Payment of Cash:

—While Paying Cash against debit instruments namely Cheques, Demand Drafts (DD), Pay Order (PO), Pay Slip (PS), SDR, FDR, etc. and also against other debit instruments as well as Cash Debit Vouchers, the following formalities have to observed:

a)Verify Genuineness & Authenticity of the instrument, make posting, passing & cancellation of the Cheques and, thereafter, count relevant cash and note down denominations there against on reverse/ back side of respective instruments/ vouchers.

b)Obtain 2nd signature of payee/ recipients on the back of the instruments, affixing stamp and cancellation of instruments.

c)Enter particulars of instruments/ Cheque in Cash payment register in serial order and write down that serial number in a red circle to be made on the face of the instruments.

d)And finally after completion of all above formalities the Cash official, upon satisfaction, shall pay/ handover cash against the instrument/ cheque to the payee/ Recipients.

However, paying cash official(s) shall hold all paid debit instrument(s) until cash is closed and handed over to Cash-in-charge at the close of business.

 

Parties of a Cheque:

+Drawer :The person who draws the cheque (depositor).

+Drawee :The drawer’s banker on whom the cheque has been drawn.

+Payee :The person who is entitled to receive the payment of a cheque.

 

Function of Cash Department

Cheque and Date ( The Banker Should Refuse the Following Cheques):

Apparent Tenor of Cheque:

1.Date of Cheque

2.Sum payable on the cheque both in words and figures.

3.Name of the payee.

4.The signature of the drawer in the cheque.

 

List of Insurance Limits & Perils:

+Insurance limits are for:

I.Cash at Safe.

II.Cash Counter.

III.Cash in Transit.

+Perils covered:

I.Fire

II.Burglary

III.RSD

IV.Hurricane, Earthquake, Civil War, etc.

V.Fraud or Dishonesty of Employees.

 

Know Your Notes:

a)Re-issue notes.

b)Non-issue notes.

c)Defective notes:

I.Altered note

II.Half note

III.Mismatched note

IV.Mutilated note.

V.Obliterated note.

d)Forged notes:

I.Note .of crude forgery

II.Note by photocopier & scanner.

 

 

Function of Cash Department

Note Security & Forge Detection:

Note is printed associated with:

i.Special paper.

ii.Overt security.

iii.Covert security.

Fake note is detected by

i.Fake note detector.

ii.U.V light.

iii.Magnifying glass.

 

Security Features of Notes:

+Water mark & electro type water mark.

+Holographic window type security thread.

+Optical Variable Ink (OVI).

+Dots for blinds.

+Year of printing.

+Intaglio print.

+Micro print ( intaglio & offset)

 

Balancing of Cash: 

—Balancing of Cash Receiving Register:

+After receipt of total cash during the day the ‘Cash Receiving Official’ shall (i) aggregate the amount after the last entry in the ‘Cash Receiving Register’, (ii) write down the total amount in words and figure under the summation and ensure that it is okay and the figure agrees with the computer generated supplementary figure.

 

Function of Cash Department

— Balancing of Cash Payment Register:

+Paying Cash shall accomplish the following formalities:

a)Make date-wise entry of all payment Vouchers in “Cash Payment Register” in serial order.

b)Make sure that total amount of such payments of the day agrees with the total amount shown in the parallel computer generated supplementary.

c)Write down the total amount of cash paid during the day both in words and figures in ‘Cash Payment Register’ and authenticate the same by full signature.

 

Writing and Checking of Cash Balance Book:

—After Balancing of (i) Cash Receiving Register and (ii) Cash Payment Register by the respective Cash Officials, Cash In-Charge shall prepare and sign the Cash Balance Book and shall submit the same to the Deposit In-charge/Manager Operation (MoP), who, upon satisfaction about its accuracy and genuineness shall authenticate the same by his / her countersignature thereon.

Checking / Closing of Cash and Writing of Cash Position Memo:

—At the end of day’s Cash transaction Cash In-charge shall Count, Sort and Balance the remaining cash (after receipt & payment) and shall prepare and sign the Cash Position Memo. However, Deposit In-charge / Manager Operation shall check and confirm that the figures mentioned in the Cash Position Memo agree with the total figures of (i) Cash Payment Register, (ii) Cash Receiving Register and (iii) Daily Affairs (cash in hand figure) and, upon satisfaction, shall authenticate the Cash Position Memo by his full signature / countersignature.

 

Safe Custody of Cash (after transaction) Over Night:

—Cash balance of the counter at the end of a day together with Cash in Safe (if any) shall be preserved in the ‘Fire Proof Iron Safe’ of Branch’s Vault for Safe-Triple-Custody until next reopening of the Vault. But before storing cash in the Iron Safe, the Triple Custodian shall additionally ensure that entire cash i.e. Closing Balance of the day as per Cash Position Book (Balance Cash of Cash Counter and remaining Cash Iron Safe) are accurate and correct.

 

Function of Cash Department

Vault Register:                 

—Cash In-Charge shall Maintain Vault Register for keeping record of Cash Movement to and from the Iron Safe. Denominations of Cash-in Hand mentioned in the Cash Balance Book must match with the denominations recorded in the Vault Register at the end of day’s transaction.

 

Cash-in-safe, Cash-on-Counter and Cash-in-Tansit Limit:

—Branch must handle cash within Cash-in-Safe, Cash-on-Counter and Cash-in-Transit Limit duly approved by Head Office. Excess cash over the approved limit shall not be held in the Branch at any time either on Counter or in Iron Safe. However, the Cash In-charge, under due record &  acknowledgment in the relevant register, shall immediately move the Excess Cash of the counter, to the Strong Room during transaction hours.

 

Cash Enclosure:

—Access of unauthorized person(s), including officials of other departments, to the Cash Enclosure of the Branch, is strictly prohibited. Only the officials working in the Cash Department shall have access to the Cash enclosure but normally they will not be allowed to go outside the Bank premises until entire cash is balanced and handed over to the Cash-in-Charge. Counting, Stitching / Banding of cash (as per instructions / guidelines of Bangladesh Bank/ Head Office) should be made inside Cash Enclosure by the concerned staff(s) who will not be allowed to leave Cash enclosure until cash is duly handed over to the Cash-in-charge in his full satisfaction & acknowledgement.

 

Function of Cash Department

Safety / Security of Strong Room During  Transaction Hours:

—Strong Room / Vault must be kept Closed / Locked during transactions hours under Joint Control of two key holders from Triple Custodians and both the Joint Controllers must be present whenever the strong room is re-opened during the Day / Office Hours. Cash In-charge must keep his / her hand balance (exceeding counter limit) in a steel box under lock & key in the strong room.

 

Maintaining Vault Limit:

—Branch has to ensure the vault/cash in safe limit as set by the Head Office time to time. Cash in excess of vault has to be deposited immediately with BB/Sonali Bank or designated cash feeding branch.

 

Security Measure of Cash-in-Transit:

—Branch shall ensure adequate and effective security measures while carrying cash to and from link branches of the Bank and Bangladesh Bank / any other banks, where the branch maintains Bankers’ Account.

 

Rotation of Cash Officers’ Duty:

—Rotation of duties between Paying and Receiving Cash Officials should be made at regular monthly frequency.

 

Function of Cash Department

Surprise Verification of Cash:

—Head of Branch (HoB) shall make surprise verification by physical counting of entire Cash-in-Safe at least once a month and shall confirm its accuracy with the remarks “Entire Cash Checked and Found Correct” on the particular page of Cash Position Book under his / her signature.

 

Recording Denomination of Note(s) / Coin(s):

—Cash at Bank (In Hand, In Iron Safe / Vault and On Counter of Branch) is to be noted down denomination-wise in Cash Position Book and that denomination must go with the denomination to be recorded in the Vault Register at the end of transaction of the day. Again, cash official shall record denominations of all the cash received and paid daily on the back of each respective credit and debit voucher.

 

Packing / Banding of  Notes:

—Notes of the Branch are to be packed denomination-wise separately with 100 pieces in each packet and those packets shall be stitched / banded as per specification of Bangladesh Bank. A cash slip (fly leaf) bending at left side of each packet is to be pasted and signed by the official who has counted / verified the notes in the packet. Branch’s rubber stamp (round seal) is to be affixed on both sides of each packet covering part of Cash Slip (fly leaf) and a part of the currency notes. Cash balance with less than 100 pieces notes (unstitched / unbanded) is to be kept denomination-wise in separate loose packets. 10 packets of 100 pieces notes in each packet (100 x 10) shall make a ring / bundle which should be tied up with rope and stacked denomination-wise in Fireproof Iron Safe(s) under Triple Custody.

 

Soiled Notes:

—Branch, with due record in a register, shall always keep Soiled and Mutilated Notes separated from the notes for circulation and shall arrange Change of the same at necessary interval from Bangladesh Bank / Sonali Bank Ltd. / Main Branch of the Bank to avoid irrational accumulation.

 

Forged Notes:

—Whenever a forged note is detected in branch the matter must be brought to the notice of Head of Branch (HoB) for   disposal in the light of directives issued by Bangladesh Bank.

 

Function of Cash Department

Coins to be Kept in Bags:    

— Coins should be kept denomination wise in bags of uniform size. A Cash Slip Form, with description of the coin, signed by two officials who counted and checked them, should be placed inside each coin bag. Bags full of Coins are to be stored in the Iron safe in orderly manner.

—All coin bags in Iron Safe are to be checked to ascertain genuineness and accuracy of its contents.

 

Cash Shortage / Discrepancy:

—Any discrepancy in cash (excess payment / short receipt, forged, mutilated, counterfeit, notes, etc.) should immediately be brought to the notice of Head of Branch (HoB), who, upon its enormity, (particularly Cash shortage and forged notes), shall inform Head Office right away. If shortfall is caused due to less receipt / excess payment, branch authority shall recover the amount from concerned cash official(s) and or from the concerned customer(s) if he is identified to be liable or culpable. On failure to recover at the end of the day, the said shortfall shall have to be covered / made up by debiting  “Suspense A/C”  with the concurrence of Head Office / Controlling Office. Outstanding entry so created in “Suspense A/C”  shall have to be reversed at the earliest by recovering / realizing the money from the delinquent official(s) and or customer(s) or from both as per their involvement in the matter. However, Police Action, if required, shall be   taken in time against delinquent official(s) / customer(s) in concurrence with Head Office.

 

Function of Cash Department

Purchase & Sale of Prize Bond:

— When a customer placed the prize bond over the counter, cash official check the authenticity of the prize bond. Then, he/she put the serial number of the prize bond into the prize bond and in the purchase register. Then he/she issue cash debit voucher and pay cash to the customer.

—When the customer approaches the cash official to buy the prize bond, the cash official receive the money in cash of the said prize bond. Then, he/she out the prize bond from prize bond in hand register serially following first in first out (FIFO) method. Then he/she issue cash credit voucher and handover the prize bond to the customer.

 

Sales of Lottery Ticket:

—Banks usually serve some social activities such as selling tickets for the help of the society. In this regard, branch always  follow the instruction of Head Office.

 

Function of Cash Department

Receipt of Utility Bills:

—Cash receiving officer receive the utility bills as per contract of bill authority (BTRC/Grameen Phone/Titas Gas etc.). Cash receiving officer receive the utility bills after proper stamping, affixing seal and sign on it. At the end of the day the entire received amount deposited to a collection A/C & at the end of the month bank remit the entire bill amount as per contract.

 

Function of Cash Department

Receipt of Cash After Banking Hours (Evening Banking):

—A particular branch, when licensed by Bangladesh Bank, for  ‘Evening Banking’ Operation shall receive cash within fixed period of time after closing of the normal transaction of the day by observing the following procedures:

—Procedure for receiving cash shall be the same as explained earlier under the caption, ‘Receipt of Cash’. A separate Evening Banking Cash Receiving Register called “Evening Banking Register” have to maintain.

—Cash received during Evening Banking Hours together with the relevant Deposit Slip / Pay-in-Slip is to be preserved separately in the Iron Safe within the strong room under Triple Safe Custody as per usual banking practice. 

 

Deposit of Cash With Main Branch:

a)If the cash in hand exceeds the limit as authorized by the Head Office, the excess cash is to be deposited with the main branch.

b)Prior   information is given to the main branch for deposit of the excess cash.

c)The remitting branch remits the excess cash through authorized cash officer (s) under armed guard escort in cash carrying vehicle. A letter is issued to the main branch-mentioning denomination of notes, name of the cash carrying officer (s), name of the security guards and number of the vehicle.

d)Following entry is passed at the Branch: Dr : (Debit-Cash Voucher) Suspense  A/C Cash Remittance.

e)The cash is received in the Main Branch.

f)Main Branch sends an Inter Branch Credit Advice for the amount received from the Branch concerned.

g)The outstanding entry in the suspense Account is reversed on receipt of the Credit Advice.

 

Function of Cash Department

Receiving of Cash from Main Branch: 

a)If the branch is in need of cash, the Main Branch is to be informed in writing of the cash requirement before.

b)Cash requiring branch issues IBCA for the required amount to the Main branch and also a letter as to whom cash is to be delivered attesting his signature by the branch manager and another authorized officer mentioning the vehicle number, name of the armed guard and security guards who escort the cash.

c)The Credit advice is issued in favour of the Main branch to the debit of suspense A/c. cash remittance.

d)On receipt of cash from the main branch the receiving branch reverses the outstanding entry in the suspense A/c by simple credit (cash) voucher.

 

Deposit of  Cash in Bankers Account with BB / Other Bank (s):

a)If cash in hand exceeds the limit authorized by the Head  Office excess amount is deposited with Bangladesh Bank or other bank where account is kept by the branches other than main branch.

b)The following entries are passed to draw cash from the branch and deposit with the bank concerned :Dr : (Debit-Cash Voucher) Banker’s Account Bangladesh Bank/ other Bank where the A/c is maintained.

c)If the amount to be deposited exceeds the limit of cash to be carried in one trip, separate voucher are passed and cash is carried strictly according to limit.

d)The Officer who carries and deposits the cash with the Bank signs on the reverse of the voucher and draw cash.

e)A Pay-in-slip of the bank concerned is filled in and signed by the Manager.

f)The Cash alongwith the Pay-in-slip is carried by the Officer and to the bank accompanied by guards.

g)When the officer returns, the counter foil of the Pay-in-slip is checked and pasted with the relative voucher.

h) The main branch follows all the above procedures except (b). Incase of excess cash deposit main branch deposits the same with Bangladesh Bank or other Bank (where accounts are maintained by Head Office) to the debit of suspense A/c cash After making the deposit with other bank(s), the main branch sends the original deposit slip to Head Office for imuance of IBCA in favour of main branch. On receipt of the IBCA main branch reverses the entry outstanding in suspense A/c cash remittance.

 

Function of Cash Department

Withdrawal of Cash from Bankers Account with BB / Other Bank(s): 

a)Cash is withdrawn from the Bangladesh Bank/other bank where the account is maintained by branches other their main branch.

b)If the amount to be drawn exceeds the transit insurance limit cash      in several trips separate cheques are drawn and cash is brought  strictly according to limit.

c)The Officer who brings the cash signs on the reverse of the cheque. The Signature of the officer is attested by the Officers drawing the cheque.

d)The cheque is handed over to the officer and his signature is obtained on the counter foil of the cheque.

e)The officer carries the cheque to the bank concerned accompanied by guards.

f)The following entries are passed to deposit the cash in the branch :

—Cr. : Banker’s Account Bangladesh Bank/other bank

 

—Main branch follows all the procedures  except (f). In case of cash requirement, main branch issues IBCA for the required amount in favour of Head Office by debiting suspense A/c cash remittance and requests Head Office to issue cheque on Bangladesh Bank/Other Bank (where Head Office maintains accounts) favouring an authorized officer whose signature is attested by the main branch. Accordingly Head Office issues cheques in favour of the authorized officer of the main branch attesting his signature on the back. After receipt of the cash main branch reverses the outstanding entry in suspense A/c by simple credit (cash) voucher.

 

Common Irregularities & risk in cash Department: 

—Often Post dated, Advance dated Cheques are paid in the counter.

—Denomination of cash in the cash receiving and payment voucher are not always mentioned.

—Particulars of depositors i.e. name and account no. are not always mentioned in the  specific column of the cash receiving register while receiving cash.

—Indent letters for inward and outward cash remittance are kept in a single file instead of separate file.

—Branches are often holding excess cash over their approved limit, which causes to reduce the branch income.

—Sometimes vouchers passed with single signature.

—Sometimes revenue stamps are not affixed on the debit instruments.

 

Remedies against Fraud and Forgery in cash Department:

—All cash officials must be vigilant, cautious and careful before receiving any cash vouchers & Check genuineness to reduce the above-mentioned irregularities.

—Denomination has to be mentioned

—Name and account no. have to be mentioned in the specific column of the cash receiving register while receiving cash.

—Optimum cash limit has to be maintained as per vault limit set by Head Office.

—Proper authorization, stamping, cancellation has to be maintained.

54 thoughts on “Function of Cash Department in Banks”

  1. Thank you very much for your good article and in future more article publish i think.

  2. Amazing! Its in fact amazing paragraph, I have got much clear
    idea about from this article.

  3. I am extremely impressed along with your writing
    talents and also with the format on your blog. Is that this a paid topic or did you customize it yourself?
    Either way stay up the nice quality writing, it is rare
    to see a nice blog like this one these days..

  4. Bradleyutemo says:

    ivermectin 4 http://stromectolivermectin19.com/# stromectol covid 19
    ivermectin 4000 mcg

  5. CharlesCep says:

    tamoxifen for gynecomastia reviews nolvadex for sale

  6. Carloszen says:

    amoxil cheap generic drugs from canada buy generic drugs online doxycycline cheap online generic drugs
    https://genericpillson.com/# buy generic drugs online zoloft

  7. Carloszen says:

    cytotec generic ed pills from canada cheap generic pills zoloft generic ed pills from canada
    http://genericpillson.online/# buy pills online cheap zoloft

  8. Carloszen says:

    zoloft buy generic drugs online cheap online generic drugs prednisone generic ed pills from canada
    http://genericpillson.online/# cheap generic drugs from canada cytotec

  9. AngelWab says:

    how to take viagra for maximum effect how to take viagra for maximum effect how to take sildenafil 20 mg
    https://viasild24.online/# how to take viagra for maximum effect

  10. AngelWab says:

    long term effects of cialis cialis side effects dangers cialis strength levels
    https://ciatad24.com/# long term effects of cialis

  11. AngelWab says:

    cialis strength levels cialis medication long term effects of cialis
    http://iverstrom24.com/# what is stromectol prescribed for

  12. AngelWab says:

    cialis strength levels cialis medication long term effects of cialis
    https://viasild24.com/# how to take viagra for maximum effect

  13. AngelWab says:

    cialis risks and side effects standard dose of cialis cialis medication
    https://viasild24.com/# viagra pills

  14. AngelWab says:

    is there a skin reaction to stromectol stromectol dosage for lice stromectol ivermectin drug
    http://ciatad24.online/# normal dosage of cialis

  15. AngelWab says:

    how to take sildenafil 20 mg sildenafil 20 mg tablet best time to take viagra
    http://ciatad24.com/# cialis medication

  16. Travismuh says:

    hydroxychloroquine sulfate 200mg plaquenil over the counter – plaquenil 200 mg cost
    http://plaquenils.com/ hydroxychloroquine over the counter
    baricitinib price [url=https://baricitinibrx.com/]covid treatment baricitinib[/url] barinat

  17. Travismuh says:

    barilup baricitinib price – barikind
    http://bimatoprostrx.online/ best place to buy careprost
    hydroxychloroquine cost [url=http://plaquenils.online/]buy hydroxychloroquine[/url] cheapest plaquenil

  18. Travismuh says:

    bimatoprost ophthalmic solution careprost careprost for sale – bimatoprost generic best price
    https://bimatoprostrx.com/ buy bimatoprost
    ivermectin 2% [url=http://stromectols.online/]stromectol[/url] stromectol ivermectin

  19. Travismuh says:

    ivermectin 1 cream 45gm stromectol buy online – ivermectin 8 mg
    http://bimatoprostrx.online/ bimatoprost
    where to buy baricitinib [url=http://baricitinibrx.online/]buy baricitinib[/url] buy baricitinib

  20. Travismuh says:

    hydroxychloroquine order online plaquenil generic – plaquenil skin rash
    http://plaquenils.online/ plaquenil malaria
    barinat [url=http://baricitinibrx.online/]baricitinib[/url] barinat

  21. Dwayneguica says:

    ivermectin 2% stromectol for humans for sale – ivermectin uk
    ymzftq https://stromectolr.com ivermectin 12

  22. glurmoums says:

    Momswormarse [url=http://apriligyn.com]buy priligy 30 mg x 10 pill[/url]

  23. Sounsep says:

    [url=http://alevitrasp.com]occasion du levitra en belgique[/url] WawNeade

  24. pecwqstgb says:

    Function of Cash Department in Banks-cash is the most volatile and liquite
    [url=http://www.g01l31fe3wpl53md3jo859l7j439t2fks.org/]upecwqstgb[/url]
    pecwqstgb http://www.g01l31fe3wpl53md3jo859l7j439t2fks.org/
    apecwqstgb

  25. hey there and thank you for your info – I’ve definitely picked
    up something new from right here. I did however expertise a few technical points using this
    site, since I experienced to reload the website many
    times previous to I could get it to load correctly.
    I had been wondering if your web host is OK? Not that I am complaining, but sluggish loading instances times will very frequently affect your
    placement in google and can damage your quality score if advertising and
    marketing with Adwords. Anyway I’m adding this RSS to my email and could look out
    for much more of your respective exciting content.
    Ensure that you update this again soon.

  26. Quems says:

    Humidity, allergies, workouts, and just plain old water need not be enemies of eye makeup. (Nor indeed the tears of joy we are all weeping upon life returning to a somewhat normal cadence.) Waterproof mascara formulations prevent the waxy pigments of traditional lash-enhancers from going rogue and can keep lashes looking thick, long, and lifted for hours on end without smudging, caking, or flaking. Seriously: Go for a run. Your mascara won’t. Patinkin suggests what she calls the “press, wiggle, and fluff” technique. “Press the mascara wand into the base of the lashes and gently wiggle side to side before fluffing the wand out to the tips. This helps build pigment in between each little lash so that the lash line looks darker, and builds a base of product that will support a curl,” she explains. Avoid putting too much product on the tips of the lashes, which can both leave them looking spidery or clumpy, as well as weigh down the curl, she adds. http://foldingmakeupbag36.theglensecret.com/maybelline-eyebrow-dye Christmas day is the busiest period of the whole year. With the never-ending fuss, it seems almost impossible to look radiant from dusk till dawn. However, the magic is possible if follow the steps of our easy checklist. DIOR says that they have created a range of warm and neutral shades to allow “all women, regardless of skin tone, to achieve a sun-kissed healthy glow effect.” You can get a discount coupon for the first order in our Telegram channel. For more bronzing advice, check out our round up of the best bronzers of all time, as well as the easiest way to achieve this summer’s biggest beauty trend, glazed donut skin. DIOR Forever Natural Bronze 05 Warm Bronze 005 In fact, Google searches for NARS bronzer exceed 15,000 every single month, meaning that there’s a constant flow of fans seeking out its unprecedented bronzing powers – and that’s just in the UK. Now, the brand has revealed that the bronzer, which has traditionally come as a pressed powder, has launched in a cream formula. Screams.

  27. I do trust all of the ideas you have presented to your post. They are really convincing and will certainly work. Still, the posts are very short for novices. May just you please extend them a little from next time? Thanks for the post.

  28. Your style is so unique in comparison to other folks I’ve read stuff from.
    Thanks for posting when you have the opportunity, Guess I’ll just bookmark this site.

    https://videoterebonka.com/
    https://jejuagarang.com:443/bbs/board.php?bo_table=contactus&wr_id=1662
    порн сайты https://videoterebonka.com/

  29. Abice says:

    Тушь отличается удобством нанесения РЅР° ресницы. Консистенция жидкая, РЅРѕ РІ меру, Р° потому РЅРµ растекается. Плюс РІ том, что РїСЂРё нанесении — волоски разделяются, эффект слипания полностью отсутствует. Смывается без проблем, можно даже умыться РІРѕРґРѕР№, РЅРµ используя дополнительных средств демакияжа. Тушь содержит специальные компоненты, которые позволяют придать ресницам объем, Р° также пептиды РіРёР±РёСЃРєСѓСЃР°, которые оказывают СѓС…РѕРґ. Это уникальная РІ своем СЂРѕРґРµ тушь, которая одновременно придает объем ресницам Рё оказывает РёРј СѓС…РѕРґ.
    https://thebaldcommunity.com/forum/profile/leonoracaban617/
    Традиционный СЃРїРѕСЃРѕР± подведения РїРѕРґРІРѕРґРєРѕР№ РЅРµ является единственно возможным Рё СѓР¶ тем более РїРѕРґС…РѕРґРёС‚ далеко РЅРµ всем модницам. Да, безусловно, это выглядит очень СЏСЂРєРѕ Рё притягательно, РєРѕРіРґР° РЅР° глазах глянцевым РёР·РіРёР±РѕРј блестят РѕРЅРё. Такой мэйкап обожают королева бурлеска Дита фон РўРёР· Рё любительница стиля РїРёРЅ-ап, певица Кэти Пери. Уже собрались начать эксперименты СЃРѕ СЃС‚релками, РЅРѕ РѕР±РЅР°СЂСѓР¶РёР»Рё, что РїРѕРґРІРѕРґРєР° закончилась или высохла? РќРµ Р±РµРґР°, ее СЃ СѓСЃРїРµС…РѕРј может заменить обычная тушь для ресниц. Еще вам понадобится тонкая кисть вЂ” можно использовать кисточку РѕС‚ СЃС‚арой РїРѕРґРІРѕРґРєРё.

  30. LarryGualk says:

    PBN sites
    We shall create a system of PBN sites!

    Benefits of our privately-owned blog network:

    We carry out everything so Google DOES NOT realize that this is A privately-owned blog network!!!

    1- We purchase domain names from separate registrars

    2- The leading site is hosted on a virtual private server (Virtual Private Server is rapid hosting)

    3- The remaining sites are on distinct hostings

    4- We allocate a separate Google account to each site with verification in Search Console.

    5- We create websites on WordPress, we don’t use plugins with the help of which Trojans penetrate and through which pages on your websites are established.

    6- We do not reproduce templates and utilise only unique text and pictures

    We don’t work with website design; the client, if wanted, can then edit the websites to suit his wishes

  31. LarryGualk says:

    Player線上娛樂城遊戲指南與評測

    台灣最佳線上娛樂城遊戲的終極指南!我們提供專業評測,分析熱門老虎機、百家樂、棋牌及其他賭博遊戲。從遊戲規則、策略到選擇最佳娛樂城,我們全方位覆蓋,協助您更安全的遊玩。

    Player如何評測:公正與專業的評分標準
    在【Player娛樂城遊戲評測網】我們致力於為玩家提供最公正、最專業的娛樂城評測。我們的評測過程涵蓋多個關鍵領域,旨在確保玩家獲得可靠且全面的信息。以下是我們評測娛樂城的主要步驟:

    娛樂城是什麼?

    娛樂城是什麼?娛樂城是台灣對於線上賭場的特別稱呼,線上賭場分為幾種:現金版、信用版、手機娛樂城(娛樂城APP),一般來說,台灣人在稱娛樂城時,是指現金版線上賭場。

    線上賭場在別的國家也有別的名稱,美國 – Casino, Gambling、中國 – 线上赌场,娱乐城、日本 – オンラインカジノ、越南 – Nhà cái。

    娛樂城會被抓嗎?

    在台灣,根據刑法第266條,不論是實體或線上賭博,參與賭博的行為可處最高5萬元罰金。而根據刑法第268條,為賭博提供場所並意圖營利的行為,可能面臨3年以下有期徒刑及最高9萬元罰金。一般賭客若被抓到,通常被視為輕微罪行,原則上不會被判處監禁。

    信用版娛樂城是什麼?

    信用版娛樂城是一種線上賭博平台,其中的賭博活動不是直接以現金進行交易,而是基於信用系統。在這種模式下,玩家在進行賭博時使用虛擬的信用點數或籌碼,這些點數或籌碼代表了一定的貨幣價值,但實際的金錢交易會在賭博活動結束後進行結算。

    現金版娛樂城是什麼?

    現金版娛樂城是一種線上博弈平台,其中玩家使用實際的金錢進行賭博活動。玩家需要先存入真實貨幣,這些資金轉化為平台上的遊戲籌碼或信用,用於參與各種賭場遊戲。當玩家贏得賭局時,他們可以將這些籌碼或信用兌換回現金。

    娛樂城體驗金是什麼?

    娛樂城體驗金是娛樂場所為新客戶提供的一種免費遊玩資金,允許玩家在不需要自己投入任何資金的情況下,可以進行各類遊戲的娛樂城試玩。這種體驗金的數額一般介於100元到1,000元之間,且對於如何使用這些體驗金以達到提款條件,各家娛樂城設有不同的規則。

  32. LarryGualk says:

    kantorbola
    Kantorbola adalah situs slot gacor terbaik di indonesia , kunjungi situs RTP kantor bola untuk mendapatkan informasi akurat slot dengan rtp diatas 95% . Kunjungi juga link alternatif kami di kantorbola77 dan kantorbola99 .

  33. LarryGualk says:

    RGBET
    Cá Cược Thể Thao Trực Tuyến RGBET
    Thể thao trực tuyến RGBET cung cấp thông tin cá cược thể thao mới nhất, như tỷ số bóng đá, bóng rổ, livestream và dữ liệu trận đấu. Đến với RGBET, bạn có thể tham gia chơi tại sảnh thể thao SABA, PANDA SPORT, CMD368, WG và SBO. Khám phá ngay!

    Giới Thiệu Sảnh Cá Cược Thể Thao Trực Tuyến
    Những sự kiện thể thao đa dạng, phủ sóng toàn cầu và cách chơi đa dạng mang đến cho người chơi tỷ lệ cá cược thể thao hấp dẫn nhất, tạo nên trải nghiệm cá cược thú vị và thoải mái.

    Sảnh Thể Thao SBOBET
    SBOBET, thành lập từ năm 1998, đã nhận được giấy phép cờ bạc trực tuyến từ Philippines, Đảo Man và Ireland. Tính đến nay, họ đã trở thành nhà tài trợ cho nhiều CLB bóng đá. Hiện tại, SBOBET đang hoạt động trên nhiều nền tảng trò chơi trực tuyến khắp thế giới.
    Xem Chi Tiết »

    Sảnh Thể Thao SABA
    Saba Sports (SABA) thành lập từ năm 2008, tập trung vào nhiều hoạt động thể thao phổ biến để tạo ra nền tảng thể thao chuyên nghiệp và hoàn thiện. SABA được cấp phép IOM hợp pháp từ Anh và mang đến hơn 5.000 giải đấu thể thao đa dạng mỗi tháng.
    Xem Chi Tiết »

    Sảnh Thể Thao CMD368
    CMD368 nổi bật với những ưu thế cạnh tranh, như cung cấp cho người chơi hơn 20.000 trận đấu hàng tháng, đến từ 50 môn thể thao khác nhau, đáp ứng nhu cầu của tất cả các fan hâm mộ thể thao, cũng như thoả mãn mọi sở thích của người chơi.
    Xem Chi Tiết »

    Sảnh Thể Thao PANDA SPORT
    OB Sports đã chính thức đổi tên thành “Panda Sports”, một thương hiệu lớn với hơn 30 giải đấu bóng. Panda Sports đặc biệt chú trọng vào tính năng cá cược thể thao, như chức năng “đặt cược sớm và đặt cược trực tiếp tại livestream” độc quyền.
    Xem Chi Tiết »

    Sảnh Thể Thao WG
    WG Sports tập trung vào những môn thể thao không quá được yêu thích, với tỷ lệ cược cao và xử lý đơn cược nhanh chóng. Đặc biệt, nhiều nhà cái hàng đầu trên thị trường cũng hợp tác với họ, trở thành là một trong những sảnh thể thao nổi tiếng trên toàn cầu.
    Xem Chi Tiết »

  34. LarryGualk says:

    해외선물수수료
    국외선물의 개시 골드리치증권와 동행하세요.

    골드리치는 길고긴기간 회원분들과 더불어 선물시장의 길을 공동으로 동행해왔으며, 투자자분들의 보장된 투자 및 높은 이익률을 향해 언제나 전력을 다하고 있습니다.

    무엇때문에 20,000+명 초과이 골드리치와 함께할까요?

    즉각적인 대응: 간단하며 빠른 프로세스를 마련하여 누구나 용이하게 활용할 수 있습니다.
    보안 프로토콜: 국가기관에서 적용한 최상의 등급의 보안을 적용하고 있습니다.
    스마트 인가: 모든 거래데이터은 암호처리 보호되어 본인 외에는 그 누구도 정보를 열람할 수 없습니다.
    안전 이익률 제공: 위험 부분을 낮추어, 보다 더 확실한 수익률을 제시하며 그에 따른 리포트를 제공합니다.
    24 / 7 지속적인 고객센터: 연중무휴 24시간 즉각적인 지원을 통해 고객님들을 모두 서포트합니다.
    함께하는 협력사: 골드리치는 공기업은 물론 금융권들 및 많은 협력사와 공동으로 걸어오고.

    국외선물이란?
    다양한 정보를 알아보세요.

    외국선물은 해외에서 거래되는 파생상품 중 하나로, 특정 기반자산(예: 주식, 화폐, 상품 등)을 바탕로 한 옵션 약정을 지칭합니다. 기본적으로 옵션은 지정된 기초자산을 미래의 어떤 시기에 정해진 가격에 매수하거나 팔 수 있는 자격을 허락합니다. 국외선물옵션은 이러한 옵션 계약이 외국 마켓에서 거래되는 것을 의미합니다.

    국외선물은 크게 콜 옵션과 매도 옵션으로 나뉩니다. 콜 옵션은 지정된 기초자산을 미래에 정해진 금액에 사는 권리를 제공하는 반면, 풋 옵션은 지정된 기초자산을 미래에 정해진 가격에 팔 수 있는 권리를 허락합니다.

    옵션 계약에서는 미래의 특정 일자에 (만기일이라 지칭되는) 정해진 금액에 기초자산을 매수하거나 팔 수 있는 권리를 보유하고 있습니다. 이러한 가격을 행사 금액이라고 하며, 만기일에는 해당 권리를 행사할지 여부를 결정할 수 있습니다. 따라서 옵션 계약은 거래자에게 미래의 시세 변동에 대한 보호나 수익 창출의 기회를 부여합니다.

    외국선물은 시장 참가자들에게 다양한 투자 및 매매거래 기회를 제공, 외환, 상품, 주식 등 다양한 자산군에 대한 옵션 계약을 포함할 수 있습니다. 거래자는 풋 옵션을 통해 기초자산의 하향에 대한 보호를 받을 수 있고, 매수 옵션을 통해 상승장에서의 이익을 겨냥할 수 있습니다.

    외국선물 거래의 원리

    실행 금액(Exercise Price): 해외선물에서 실행 금액은 옵션 계약에 따라 지정된 금액으로 약정됩니다. 만기일에 이 가격을 기준으로 옵션을 행사할 수 있습니다.
    만료일(Expiration Date): 옵션 계약의 종료일은 옵션의 실행이 불가능한 마지막 날짜를 뜻합니다. 이 날짜 다음에는 옵션 계약이 소멸되며, 더 이상 거래할 수 없습니다.
    풋 옵션(Put Option)과 매수 옵션(Call Option): 매도 옵션은 기초자산을 지정된 가격에 팔 수 있는 권리를 부여하며, 콜 옵션은 기초자산을 지정된 가격에 사는 권리를 제공합니다.
    옵션료(Premium): 해외선물 거래에서는 옵션 계약에 대한 계약료을 지불해야 합니다. 이는 옵션 계약에 대한 비용으로, 시장에서의 수요와 공급에 따라 변화됩니다.
    행사 방식(Exercise Strategy): 투자자는 만료일에 옵션을 행사할지 여부를 선택할 수 있습니다. 이는 마켓 상황 및 거래 플랜에 따라 상이하며, 옵션 계약의 이익을 최대화하거나 손실을 감소하기 위해 판단됩니다.
    마켓 리스크(Market Risk): 외국선물 거래는 시장의 변동성에 효과을 받습니다. 가격 변동이 기대치 못한 방향으로 일어날 경우 손실이 발생할 수 있으며, 이러한 시장 리스크를 최소화하기 위해 거래자는 계획을 수립하고 투자를 계획해야 합니다.
    골드리치와 함께하는 외국선물은 확실한 확신할 수 있는 운용을 위한 가장좋은 선택입니다. 회원님들의 투자를 뒷받침하고 안내하기 위해 우리는 전력을 기울이고 있습니다. 공동으로 더 나은 내일를 향해 나아가요.

  35. LarryGualk says:

    해외선물
    외국선물의 출발 골드리치증권와 함께하세요.

    골드리치는 오랜기간 회원분들과 더불어 선물마켓의 길을 함께 동행해왔으며, 회원님들의 확실한 투자 및 알찬 이익률을 지향하여 항상 전력을 다하고 있습니다.

    어째서 20,000+인 넘게이 골드리치와 동참하나요?

    신속한 서비스: 간단하며 빠른속도의 프로세스를 제공하여 모두 수월하게 이용할 수 있습니다.
    안전 프로토콜: 국가당국에서 적용한 상위 등급의 보안체계을 도입하고 있습니다.
    스마트 인증: 모든 거래정보은 암호화 처리되어 본인 이외에는 그 누구도 정보를 접근할 수 없습니다.
    확실한 수익성 제공: 위험 부분을 감소시켜, 더욱 한층 확실한 수익률을 제시하며 그에 따른 리포트를 제공합니다.
    24 / 7 실시간 고객지원: 365일 24시간 신속한 상담을 통해 투자자분들을 모두 뒷받침합니다.
    제휴한 파트너사: 골드리치증권는 공기업은 물론 금융기관들 및 다양한 협력사와 함께 동행해오고.

    국외선물이란?
    다양한 정보를 참고하세요.

    해외선물은 외국에서 거래되는 파생금융상품 중 하나로, 지정된 기반자산(예: 주식, 화폐, 상품 등)을 기초로 한 옵션 계약을 의미합니다. 본질적으로 옵션은 지정된 기초자산을 향후의 어떤 시기에 일정 가격에 사거나 매도할 수 있는 권리를 허락합니다. 해외선물옵션은 이러한 옵션 계약이 외국 시장에서 거래되는 것을 지칭합니다.

    해외선물은 크게 콜 옵션과 풋 옵션으로 구분됩니다. 매수 옵션은 특정 기초자산을 미래에 일정 금액에 매수하는 권리를 부여하는 반면, 풋 옵션은 특정 기초자산을 미래에 일정 가격에 팔 수 있는 권리를 허락합니다.

    옵션 계약에서는 미래의 명시된 날짜에 (만기일이라 불리는) 일정 금액에 기초자산을 매수하거나 팔 수 있는 권리를 가지고 있습니다. 이러한 가격을 실행 금액이라고 하며, 만료일에는 해당 권리를 실행할지 여부를 선택할 수 있습니다. 따라서 옵션 계약은 투자자에게 향후의 가격 변화에 대한 보호나 수익 실현의 기회를 부여합니다.

    국외선물은 시장 참가자들에게 다양한 운용 및 매매거래 기회를 제공, 환율, 상품, 주식 등 다양한 자산유형에 대한 옵션 계약을 포함할 수 있습니다. 거래자는 매도 옵션을 통해 기초자산의 하향에 대한 안전장치를 받을 수 있고, 매수 옵션을 통해 활황에서의 이익을 노릴 수 있습니다.

    국외선물 거래의 원리

    실행 가격(Exercise Price): 해외선물에서 행사 금액은 옵션 계약에 따라 명시된 가격으로 계약됩니다. 만료일에 이 가격을 기준으로 옵션을 행사할 수 있습니다.
    만료일(Expiration Date): 옵션 계약의 만료일은 옵션의 실행이 불가능한 최종 날짜를 뜻합니다. 이 날짜 이후에는 옵션 계약이 소멸되며, 더 이상 거래할 수 없습니다.
    풋 옵션(Put Option)과 콜 옵션(Call Option): 풋 옵션은 기초자산을 명시된 금액에 매도할 수 있는 권리를 제공하며, 매수 옵션은 기초자산을 명시된 금액에 매수하는 권리를 허락합니다.
    옵션료(Premium): 해외선물 거래에서는 옵션 계약에 대한 옵션료을 납부해야 합니다. 이는 옵션 계약에 대한 비용으로, 시장에서의 수요량와 공급에 따라 변동됩니다.
    행사 방안(Exercise Strategy): 투자자는 만기일에 옵션을 실행할지 여부를 판단할 수 있습니다. 이는 마켓 환경 및 투자 전략에 따라 다르며, 옵션 계약의 이익을 극대화하거나 손실을 감소하기 위해 결정됩니다.
    시장 위험요인(Market Risk): 해외선물 거래는 마켓의 변동성에 영향을 받습니다. 가격 변동이 예상치 못한 진로으로 발생할 경우 손실이 발생할 수 있으며, 이러한 마켓 위험요인를 축소하기 위해 투자자는 전략을 수립하고 투자를 설계해야 합니다.
    골드리치증권와 동반하는 외국선물은 확실한 신뢰할 수 있는 투자를 위한 가장좋은 옵션입니다. 고객님들의 투자를 지지하고 인도하기 위해 우리는 최선을 다하고 있습니다. 함께 더 나은 내일를 지향하여 나아가요.

  36. LarryGualk says:

    해외선물
    해외선물의 개시 골드리치와 동참하세요.

    골드리치는 장구한기간 고객님들과 함께 선물시장의 진로을 함께 동행해왔으며, 회원님들의 확실한 투자 및 높은 수익성을 향해 항상 전력을 다하고 있습니다.

    어째서 20,000+명 이상이 골드리치와 함께할까요?

    즉각적인 서비스: 쉽고 빠른속도의 프로세스를 갖추어 모두 수월하게 활용할 수 있습니다.
    안전보장 프로토콜: 국가당국에서 적용한 최상의 등급의 보안을 채택하고 있습니다.
    스마트 인증: 모든 거래데이터은 암호처리 보호되어 본인 이외에는 아무도 누구도 정보를 확인할 수 없습니다.
    확실한 이익률 마련: 리스크 요소를 감소시켜, 더욱 한층 확실한 수익률을 제시하며 그에 따른 리포트를 발간합니다.
    24 / 7 지속적인 고객상담: 연중무휴 24시간 신속한 서비스를 통해 회원분들을 모두 뒷받침합니다.
    협력하는 파트너사: 골드리치증권는 공기업은 물론 금융권들 및 많은 협력사와 함께 걸어오고.

    해외선물이란?
    다양한 정보를 확인하세요.

    외국선물은 국외에서 거래되는 파생금융상품 중 하나로, 특정 기초자산(예: 주식, 화폐, 상품 등)을 바탕로 한 옵션 계약을 지칭합니다. 근본적으로 옵션은 명시된 기초자산을 향후의 어떤 시기에 정해진 금액에 사거나 팔 수 있는 권리를 허락합니다. 외국선물옵션은 이러한 옵션 계약이 해외 시장에서 거래되는 것을 의미합니다.

    국외선물은 크게 매수 옵션과 매도 옵션으로 분류됩니다. 콜 옵션은 명시된 기초자산을 미래에 일정 가격에 매수하는 권리를 제공하는 반면, 풋 옵션은 지정된 기초자산을 미래에 일정 금액에 매도할 수 있는 권리를 부여합니다.

    옵션 계약에서는 미래의 특정 일자에 (종료일이라 불리는) 일정 가격에 기초자산을 사거나 팔 수 있는 권리를 보유하고 있습니다. 이러한 금액을 행사 금액이라고 하며, 만료일에는 해당 권리를 실행할지 여부를 선택할 수 있습니다. 따라서 옵션 계약은 거래자에게 미래의 시세 변화에 대한 보호나 이익 창출의 기회를 제공합니다.

    외국선물은 마켓 참가자들에게 다양한 투자 및 차익거래 기회를 제공, 환율, 상품, 주식 등 다양한 자산유형에 대한 옵션 계약을 포함할 수 있습니다. 투자자는 매도 옵션을 통해 기초자산의 하향에 대한 안전장치를 받을 수 있고, 콜 옵션을 통해 상승장에서의 이익을 겨냥할 수 있습니다.

    외국선물 거래의 원리

    실행 금액(Exercise Price): 해외선물에서 실행 금액은 옵션 계약에 따라 지정된 금액으로 약정됩니다. 종료일에 이 가격을 기준으로 옵션을 실행할 수 있습니다.
    만기일(Expiration Date): 옵션 계약의 만기일은 옵션의 행사가 허용되지않는 마지막 날짜를 뜻합니다. 이 일자 다음에는 옵션 계약이 소멸되며, 더 이상 거래할 수 없습니다.
    풋 옵션(Put Option)과 콜 옵션(Call Option): 매도 옵션은 기초자산을 명시된 가격에 매도할 수 있는 권리를 허락하며, 매수 옵션은 기초자산을 지정된 금액에 사는 권리를 부여합니다.
    계약료(Premium): 외국선물 거래에서는 옵션 계약에 대한 옵션료을 납부해야 합니다. 이는 옵션 계약에 대한 가격으로, 시장에서의 수요량와 공급량에 따라 변동됩니다.
    실행 전략(Exercise Strategy): 투자자는 만기일에 옵션을 실행할지 여부를 판단할 수 있습니다. 이는 마켓 환경 및 거래 전략에 따라 차이가있으며, 옵션 계약의 수익을 최대화하거나 손실을 최소화하기 위해 판단됩니다.
    시장 위험요인(Market Risk): 외국선물 거래는 시장의 변화추이에 작용을 받습니다. 가격 변화이 기대치 못한 방향으로 일어날 경우 손실이 발생할 수 있으며, 이러한 시장 리스크를 최소화하기 위해 투자자는 전략을 구축하고 투자를 설계해야 합니다.
    골드리치증권와 동반하는 해외선물은 확실한 믿을만한 수 있는 운용을 위한 최적의 옵션입니다. 고객님들의 투자를 지지하고 가이드하기 위해 우리는 최선을 기울이고 있습니다. 공동으로 더 나은 미래를 향해 나아가요.

Leave a Reply

Your email address will not be published. Required fields are marked *