Bank
banks (bank) - commercial banks and other credit organizations licensed by the Central Bank of the Russian Federation;
Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)
Bank - a credit organization that has an exclusive right to carry out, in combination, the following banking operations: attracting funds from individuals and legal entities through deposits, placing these funds at its own expense and in its own name under conditions of returnability, payment, and term, opening and maintaining bank accounts for individuals and legal entities
Source: Federal Law No. 395-1 dated 02.12.1990 (as amended on 28.07.2012) "On Banks and Banking Activities"