diff --git a/pkg/innerring/processors/settlement/basic/collect.go b/pkg/innerring/processors/settlement/basic/collect.go
index ad205afde..2c978c9c2 100644
--- a/pkg/innerring/processors/settlement/basic/collect.go
+++ b/pkg/innerring/processors/settlement/basic/collect.go
@@ -18,8 +18,6 @@ func (inc *IncomeSettlementContext) Collect() {
 	inc.mu.Lock()
 	defer inc.mu.Unlock()
 
-	// todo: save state of bank wallet
-
 	cachedRate, err := inc.rate.BasicRate()
 	if err != nil {
 		inc.log.Error("can't get basic income rate",
diff --git a/pkg/innerring/processors/settlement/basic/context.go b/pkg/innerring/processors/settlement/basic/context.go
index 1b46fbe44..6528fed3c 100644
--- a/pkg/innerring/processors/settlement/basic/context.go
+++ b/pkg/innerring/processors/settlement/basic/context.go
@@ -1,6 +1,7 @@
 package basic
 
 import (
+	"math/big"
 	"sync"
 
 	"github.com/mr-tron/base58"
@@ -21,6 +22,11 @@ type (
 		BasicRate() (uint64, error)
 	}
 
+	// BalanceFetcher uses NEP-17 compatible balance contract
+	BalanceFetcher interface {
+		Balance(id *owner.ID) (*big.Int, error)
+	}
+
 	IncomeSettlementContext struct {
 		mu sync.Mutex // lock to prevent collection and distribution in the same time
 
@@ -29,6 +35,7 @@ type (
 
 		rate        RateFetcher
 		estimations EstimationFetcher
+		balances    BalanceFetcher
 		container   common.ContainerStorage
 		placement   common.PlacementCalculator
 		exchange    common.Exchanger
@@ -42,6 +49,7 @@ type (
 		Epoch       uint64
 		Rate        RateFetcher
 		Estimations EstimationFetcher
+		Balances    BalanceFetcher
 		Container   common.ContainerStorage
 		Placement   common.PlacementCalculator
 		Exchange    common.Exchanger
@@ -59,6 +67,7 @@ func NewIncomeSettlementContext(p *IncomeSettlementContextPrms) (*IncomeSettleme
 		epoch:       p.Epoch,
 		rate:        p.Rate,
 		estimations: p.Estimations,
+		balances:    p.Balances,
 		container:   p.Container,
 		placement:   p.Placement,
 		exchange:    p.Exchange,
diff --git a/pkg/innerring/processors/settlement/basic/distribute.go b/pkg/innerring/processors/settlement/basic/distribute.go
index 3ec5e9797..70eb13d2f 100644
--- a/pkg/innerring/processors/settlement/basic/distribute.go
+++ b/pkg/innerring/processors/settlement/basic/distribute.go
@@ -1,6 +1,20 @@
 package basic
 
+import (
+	"go.uber.org/zap"
+)
+
 func (inc *IncomeSettlementContext) Distribute() {
 	inc.mu.Lock()
 	defer inc.mu.Unlock()
+
+	bankBalance, err := inc.balances.Balance(inc.bankOwner)
+	if err != nil {
+		inc.log.Error("can't fetch balance of banking account",
+			zap.String("error", err.Error()))
+
+		return
+	}
+
+	_ = bankBalance
 }
diff --git a/pkg/innerring/settlement.go b/pkg/innerring/settlement.go
index 598fadeeb..080c5c4f4 100644
--- a/pkg/innerring/settlement.go
+++ b/pkg/innerring/settlement.go
@@ -259,6 +259,10 @@ func (b basicIncomeSettlementDeps) Estimations(epoch uint64) ([]*wrapper.Estimat
 	return result, nil
 }
 
+func (b basicIncomeSettlementDeps) Balance(id *owner.ID) (*big.Int, error) {
+	return b.balanceClient.BalanceOf(id)
+}
+
 func (s *auditSettlementCalculator) ProcessAuditSettlements(epoch uint64) {
 	(*audit.Calculator)(s).Calculate(&audit.CalculatePrm{
 		Epoch: epoch,
@@ -271,6 +275,7 @@ func (b *basicSettlementConstructor) CreateContext(epoch uint64) (*basic.IncomeS
 		Epoch:       epoch,
 		Rate:        b.dep,
 		Estimations: b.dep,
+		Balances:    b.dep,
 		Container:   b.dep,
 		Placement:   b.dep,
 		Exchange:    b.dep,