The article analyzes the latest recommendations of the Supreme Court of the Russian Federation, set out in the updated versions of the resolutions of the Plenum of the Supreme Court of the Russian Federation “On judicial practice in cases of theft, robbery and robbery” and “On judicial practice in cases of fraud, embezzlement and embezzlement”, regarding the determination of the moment of the end of theft in the form of theft and fraud, when they were committed in relation to such a specific subject as funds from a bank account and electronic funds, as well as issues of territorial jurisdiction. The author comes to the conclusion that it is necessary to adhere to a unified approach when determining the end of both theft and fraud, when they were committed in relation to funds from a bank account and electronic funds, regardless of the form in which the theft was committed, and to determine it from the moment of the seizure of electronic funds or funds from a bank account, as well as to determine the places of commission of the crime and the territorial jurisdiction taking into account the specifics of the subject.