Zhashirin Sergey VyacheslayoVich

LEGAL REGIME OF PROPERTY OF CREDIT INSTITUTIONS

The article analyzes the problems associated with the concept of the legal regime of property of credit institutions. In particular, the distinctive features and types of property of credit institutions are highlighted. The author considers different points of view on the concept own funds credit organizations. The author has developed a classification of requirements for the property of credit institutions.

Legal regime, credit organizations, property, own funds, classification of claims.

^^^^ a mandatory feature of any legal entity is the presence of separate property. The property assigned to a legal entity constitutes the material basis of its activities, from which the property claims of the legal entity’s creditors are satisfied.

IN general theory of law “legal regime” is understood as a special order of legal regulation, for example, according to N.I. Matuzova and A.V. Malko, “expressed in a certain combination of legal means and creating the desired social state and a specific degree of favorability or unfavorability to satisfy the interests of subjects of law. This is a system of conditions and methods for implementing legal regulation, a kind of “routine” for the operation of law, this is a functional characteristic of law.”

Specifying the specifics of legal regimes in relation to the sphere of civil law relations, E.A. Sukhanov expresses the point of view according to which “the meaning of the category of objects of civil legal relations (objects of civil rights) is to establish for them a certain civil law regime, i.e. the possibility or impossibility of performing certain actions (transactions) with them, entailing a certain legal (civil) result,” in other words, the legal regime determines “the behavior of participants in legal relations regarding the corresponding material and intangible benefits.”

The above definition notes main feature the term “legal regime”: it is used to characterize the objects of legal relations. However, no attention is paid, in particular, to the rights established for the object, which are an integral element of its legal regime.

The author finds the most convincing approach outlined in the study by R.R. Galiullin, according to which the legal regime in the general legal aspect represents the conditions enshrined in legal norms for the exercise of the powers of the holder of rights to the relevant objects in a certain area and expressed in two states: a state of statics and a state of dynamics (...). Based on this, the civil law category “legal regime” is used to characterize the objects of civil rights, as well as economic ones, including entrepreneurial activity. Accordingly, this category consists of two elements - the legal regime of the objects themselves and the legal regime of activities related to their possession, use and disposal.

Specifying the provisions of the legal regimes of property in relation to the field of activity of credit institutions, I would like to note the need and expediency of identifying two main elements of the content of the legal regime, based on the nature and content of the title to the property. Thus, we can highlight the following elements of the content of the legal regime of credit institutions’ property: regime of their own

funds, the regime of raised funds, as well as leased funds that are temporarily on the balance sheet on the basis of any agreement (for example, this may be a pledge with the transfer of the pledged property for safekeeping to a bank).

When examining the legal regime of the property of credit institutions, it is necessary to reveal the following features of this legal phenomenon:

1) the intended purpose of the activities of credit institutions;

2) the title of ownership of the credit institution’s property and the content of the rights and obligations of the title owner;

3) a set of requirements, restrictions, prohibitions, guarantees imposed on the procedure for forming the property of a credit organization.

The first feature of the legal regime of the property of credit institutions is the target orientation of its activities. Please note that from Art. 1 of the Federal Law “On Banks and Banking Activities” (hereinafter referred to as the Law “On Banks”), it follows that the main goal of a credit institution’s activities is to make a profit, and to achieve this it has the right to carry out banking operations.

The means to achieve this goal is the implementation banking operations and others banking transactions, provided for by law"About banks." Some of them are aimed at attracting Money individuals and legal entities. This is the risky nature of banking activities, since the funds raised are not the property of the bank; they receive these assets under various types of contracts.

Since credit institutions attract funds from citizens and legal entities, it is necessary to very clearly distinguish their own capital from the assets that they receive under various types of agreements.

The second feature characterizing the legal regime of the property of credit institutions is the peculiarities of title ownership of such property.

In revealing this feature, it should be noted that the content of the legal regime includes two main elements:

Own funds of a credit organization, that is, property owned by it by right of ownership (and since all credit organizations, with the exception of the Central Bank of the Russian Federation (hereinafter referred to as the Central Bank of the Russian Federation), are created in the form of business companies, they cannot have any other property rights) ;

Legal regime of raised funds.

The equity capital of credit institutions performs the following main functions: serves as a source of payment of funds for the bank’s obligations in the event of its liquidation; due to it, the formation of fixed assets, investment, acquisition of intangible assets takes place, and participates in the calculation of a number of economic standards. It is necessary to note that the legislator does not determine the mode of use of own funds within the framework of a specific banking operation, which means that there is no direct indication of the possibility of their placement.

The above provision can be interpreted in two ways: either the legislator generally excludes the bank’s own funds from financial circulation, or the operation of placing the bank’s own funds belongs to the list of “other transactions of a credit organization” (Parts 3 and 4 of Article 5 of the Banking Law), which he has the right to carry out in accordance with the legislation of the Russian Federation, including along with other subjects of law.

It is this that allows the bank to continue operations in the event of large unforeseen expenses and is used to cover them, if the bank has the resources to finance such expenses reserve funds will not be enough. Banking analysts proceed from the fact that the bank, unlike others commercial organizations retains its solvency as long as its authorized capital.

A very interesting phenomenon is the borrowed funds used by the bank for financial transactions. The very concept of raised funds is not yet widespread in Russian law, since the practice of raising funds began to take shape only in recent years.

Due to the insufficient development of this institution, Russian law identifies several positions regarding the legal regime of attracted funds from credit institutions.

1. The bank’s own funds, similar to the bank’s borrowed funds, are placed on a paid, urgent and repayable basis. At the same time, the legislative approach to the placement of raised funds on one’s own behalf and at one’s own expense allows one to define them as the bank’s own funds, encumbered with rights of obligation arising from the agreement bank deposit.

2. When transferring funds to a bank on the basis of a bank deposit agreement, the first ones lose their individual characteristics and are included in the total amount of money - generic things, which, subsequently individualized according to the size of the amount of loans provided, are transferred to specific borrowers. The legal nature of the deposit operation determines that ultimately it is not the specific bills (coins) transferred by the depositor initially that are subject to return, but other money, correlated with the amount previously deposited, taking into account accrued interest. In turn, a credit transaction to transfer funds into the ownership of the borrower can only take place if the entity providing the funds (bank) was also their owner.

3. The relationship, when the depositor (client) transfers funds and at the same time is their owner, gives the bank the authority to dispose of it and, most likely, is characteristic of such an institution as trust management cash, and not a bank deposit agreement.

4. To confirm that the legal regime for the use of borrowed funds of a credit organization does not differ, in essence, from the regime of its own funds, we can also refer to the fact that the special banking legislation itself applies both to borrowed funds and directly to its own bank funds when used (placed) as bank funds. The difference in the legal regime of a bank’s own funds from the bank’s own attracted funds can only be traced through the establishment of mandatory economic standards as part of the Bank of Russia’s supervisory function.

5. The bank acts as the owner of all funds held in the accounts of individuals and legal entities. The absence of a banking operation that is correlated only with the placement of one’s own funds must be compared with the essence of the bank as a merchant of “other people’s” money and a broad interpretation of the provisions of sub-clause. 2 hours 1 tbsp. 5 of the Law on Banks and Banking Activities. The placement of raised funds does not mean the placement of the own funds of individuals and legal entities.

The specificity of the bank’s activities is that its resources are overwhelmingly formed not from its own funds, but from borrowed funds. Raised funds account for 70-80% of all banking resources, the bank's own funds account for about 20-30%.

During the financial crisis of 2008-2010. many banks faced a problem when their clients sought to withdraw funds from the bank as quickly as possible, since in unstable economic conditions and when currency rates fluctuate, it is much safer financially to have cash.

Thus, during the crisis, significant funds were withdrawn from banks, which led to difficulties in the work of many banks, and some banks led to liquidation. In September-October 2008, depositors withdrew approximately 250-300 billion rubles from banks. . Over the past two years, the situation has begun to improve: for example, in 2010 total amount

bank deposits(deposits) and other raised funds from legal and individuals in rubles, foreign currency and precious metals (hereinafter referred to as the “total amount”) as of January 1, 2011 is RUB 21,289,300. . As of April 1, 2011, the total amount is RUB 21,472,504. .

Increasing raised funds leads to stability banking system, which characterizes the peculiarity of the legal regime of a credit organization’s own funds as an integral part of the legal regime of the property of credit organizations.

The next feature of the legal regime of a credit organization’s property is the requirements for the formation of such property.

Core equity credit institutions forms the authorized capital, which is the only source of own funds of banks and other credit institutions at the stage of their creation. The remaining sources are generated directly in the process of the bank's activities. As they are created, the authorized capital becomes part of the bank's equity capital, but continues to remain its main element.

Legal norm part 1 art. 11 of the Law “On Banks”, revealing the concept of the authorized capital of a credit organization, indicates that it is made up of the amount of deposits of the participants of the credit organization and determines the minimum amount of property that guarantees the interests of the creditors of the credit organization.

The authorized capital of a credit organization is formed in accordance with the provisions of civil legislation (taking into account the requirements for certain types of commercial organizations), however, due to the increased level of publicity of the credit organization, as well as due to the fact that it attracts funds, including working with depositors' funds, it has specifics. This specificity consists of a number of additional requirements for the size of the authorized capital, as well as the methods and procedure for its formation.

Requirements for the formation of property of credit institutions can be classified on various grounds. So, according to Professor O.M. Oleinik, all requirements for the formation of the authorized capital commercial bank requirements can be divided into three groups: substantive (qualitative), quantitative and procedural.

1. By target direction of funds:

Requirements for the formation of the authorized capital of a credit organization;

Requirements for other funds of a credit organization.

2. Depending on the prohibitions on the formation of property:

The prohibition contained in Art. 11 of the Law “On Banks”. This article contains a prohibition on the use of funds when forming the property of a credit organization federal budget and government off-budget funds, as well as other objects of property, that is, any property under the control of federal bodies state power. Exceptions from of this rule are provided for by legislative acts of the appropriate level. The following examples can be given here. In accordance with Art. 2 of the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)”, the authorized capital and other property of the Central Bank of the Russian Federation is federal property. Thus, the Bank of Russia is a bank with 100% state capital. In accordance with Art. 18 of the Federal Law “On the Development Bank”, the authorized capital of Vnesheconombank is formed in the amount established by the Government of the Russian Federation;

Prohibition on the formation of authorized capital with raised funds;

A ban on using property to form the authorized capital of a credit organization if the founder has not submitted documents confirming the founder’s rights to contribute such property to the authorized capital.

3. Depending on the state of the authorized capital of the credit organization:

Requirement for minimum size authorized capital of a credit institution;

Limitation of the maximum share of non-monetary funds in the authorized capital of a commercial bank. As rightly noted by V.A. Chernyshov, “in the constituent documents of the commercial

Russian banks may provide for a restriction or even a complete ban on the payment of contributions to the authorized capital with property or rights.”

4. In connection with the need to inform the Central Bank of the Russian Federation, the following requirements can be identified:

Requirement to notify the Central Bank of the Russian Federation: acquisition and (or) receipt in trust management as a result of one or several transactions by one legal entity or individual or a group of legal entities or individuals related by agreement, or a group of entities that are subsidiaries or dependents of each other , more than 1% of shares (shares) of a credit institution;

Requirement to obtain prior consent of the Central Bank of the Russian Federation: acquisition and (or) receipt in trust management as a result of one or several transactions by one legal entity or individual or a group of legal entities or individuals related by agreement, or a group of entities that are subsidiaries or dependents of each other to a friend, more than 20% of shares (shares) of a credit institution.

5. According to the procedure for forming the authorized capital:

The requirement established for the formation period is one month;

The requirement that it is mandatory to open a special correspondent account with the Central Bank of the Russian Federation, in which all contributions from participants will be concentrated;

The requirement in the form of a ban for participants in the formation of the authorized capital is that the founders of the bank do not have the right to withdraw from the membership of the bank during the first three years from the date of its registration.

In Art. 94 of the Civil Code of the Russian Federation and clause 1 of Art. 26 of the Federal Law “On Companies with limited liability"(Hereinafter - the Law "On LLC") it is expressly stated that a participant in a limited liability company has the right to leave the company at any time, regardless of the consent of its other participants. In Part 11 of Art. 11 of the Law “On Banks” states that the founders of a bank do not have the right to withdraw from the bank’s membership during the first three years from the date of its registration.

This conflict became the subject of consideration of the case by the Supreme Court of the Russian Federation (hereinafter - the Supreme Court of the Russian Federation) to invalidate clause 2.1. Instructions of the Central Bank of the Russian Federation dated July 23, 1998 No. 75-I “On the procedure for applying federal laws regulating the procedure for registering credit institutions and licensing banking activities.” The Supreme Court of the Russian Federation in its decision indicated the following: “In accordance with paragraph 3 of Art. 2 of the Civil Code of the Russian Federation, civil legislation does not apply to property relations based on administrative or other power subordination of one party to the other, including tax and other financial and administrative relations, unless otherwise provided by law. Relations between the Central Bank of the Russian Federation and credit organizations are of an administrative and imperious nature. Taking into account the nature of the requirements under consideration, it should be recognized that the norms of civil legislation, including Art. 94 of the Civil Code of the Russian Federation, do not apply to legal relations arising during the registration of credit organizations and licensing of banking activities, and are not subject to application by virtue of Art. 2 Civil Code of the Russian Federation. In accordance with Art. 1 of the Law “On LLC” features legal status, the procedure for the creation, reorganization and liquidation of limited liability companies in the areas of banking, insurance and investment activities, as well as in the field of agricultural production, are determined by federal laws."

Such a federal law is the Law “On Banks”, Art. 11 of which establishes that the founders of the bank do not have the right to withdraw from the membership of the bank during the first three years from the date of its registration.

Based on the above-mentioned features of the legal nature of the property regime of a credit organization, in the author’s opinion, it should be recognized that the legal regime of the property of credit organizations should be understood as a certain procedure for regulating public relations associated with the formation of funds of credit organizations, the establishment special requirements, restrictions and prohibitions on the property of credit institutions (including the credit institution’s own and borrowed funds).

organizations in comparison with the property of other economic entities.

1. Compared to other business participants who act on the basis various forms property, the property of credit institutions includes own funds (which are owned by the credit institution) and borrowed funds ( legal nature which has not yet been fully determined).

2. High degree government regulation processes of formation and use of property of credit institutions, which is expressed, for example, in the establishment by the Central Bank of the Russian Federation of economic standards regulating the amount of own funds, stability, solvency and liquidity of the balance sheet of credit institutions.

3. Legal regulation of property relations is mainly carried out by special legislation. Property relations of business entities are mainly regulated by the Civil Code of the Russian Federation and other federal laws. And the property relations of credit institutions are regulated primarily by regulations of the Central Bank of the Russian Federation.

Literature

Kibenko E.R. Corporate law: Textbook. - Kharkov, 1999. - P. 111-112.

Matuzov N.I., Malko A.V. Legal regimes: questions of theory and practice // Jurisprudence. - 1996. - No. 1, 2.

Civil law: Textbook / Answer. ed. E.A. Sukhanov. T. 1. - M., 2000. - P. 295.

Minaeva A.A. The concept of “legal regime of land” and its meaning in land law// Legal issues of real estate. - 2005. - No. 1. - P. 40-45.

Galiullin R.R. Legal regime real estate in business turnover: Author's abstract. dis. ... Ph.D. - Kazan, 2009. - P. 8.

Solomin S.K. Bank loan: problems of theory and practice. - M., 2009. - P. 19.

Kurakov L.P. Modern banking systems: Textbook. - M., 2000.

Solomin S.K. Bank credit: problems of theory and practice. - M., 2009. - pp. 19-20.

Regulations of the Central Bank of the Russian Federation dated August 31, 1998 No. 54-P (as amended on July 27, 2001) “On the procedure for the provision (placement) of funds by credit institutions and their return (repayment)” // Bulletin of the Bank of Russia. - 1998. - No. 70-71.

Distorted understanding of banking operations pp. 2 hours 1 tbsp. 5 of the Law on Banks and Banking Activities may occur due to the substitution of concepts. It is not just attracted funds that are subject to placement, but funds from individuals and legal entities raised as deposits, i.e. transferred to the bank on the basis of a bank deposit agreement, and therefore became its property. The use of the expression “on one’s own behalf and at one’s own expense” sub. 2 hours 1 tbsp. 5 of the Law on Banks and Banking Activities defines the regime of actions, once again confirming that only one’s own funds can be disposed of “in one’s own name and at one’s own expense.”

[Electronic resource] Access mode: No.р://vit1р.ш/?р=486

[Electronic resource] Access mode: http://www.info-crisis.ru/banki-dupa.html

[Electronic resource] Access mode: www.cbr.ru/statistics

[Electronic resource] Access mode: http://lawtoday.ru/razdel/biblo/ban-prav/DOC 080^р

Note that, taking into account the provisions current legislation These requirements may be equally applicable to non-bank credit institutions.

Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)”.

Chernyshov V.A. Legal regime of the authorized (share) capital (fund) of commercial organizations // Bulletin of the Udmur University. - 2009. Issue 1. Economics and law. - P. 115.

Federal Law of 02/08/1998 No. 14-FZ “On Limited Liability Companies”.

Currently, the document has lost force due to the publication of the Bank of Russia Directive No. 1371-U dated January 14, 2004 “On the streamlining of acts of the Bank of Russia” // Bulletin of the Bank of Russia. - 2004. - No. 15.

Solution Supreme Court RF dated 02.12.2002 No. GKPI01 -1860 “On dismissing without satisfaction the application to invalidate clause 2.1 of the Bank of Russia Instruction No. 75-I dated 07.23.1998 “On the procedure for applying Federal laws regulating the procedure for registering credit organizations and licensing banking activities” // SPS Consultant +.

According to Appendix No. 10 to the Regulation of the Bank of the Russian Federation No. 302-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation,” fixed assets are recognized as part of the property with a term beneficial use exceeding 12 months, used as means of labor for the provision of services, management of a credit institution, as well as in cases provided for by sanitary-hygienic, technical-operational and other special technical standards and requirements.

Fixed assets include weapons, regardless of cost, as well as weapons received by credit institutions for temporary use from internal affairs bodies in accordance with Federal Law No. 150-FZ dated December 13, 1996, as amended on December 6, 2011 “On Weapons” on lease rights.

Fixed assets also include capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

Signaling and telephone installations, regardless of cost, if they are not included in the cost of buildings during construction;

Books, regardless of cost.

The head of the bank has the right to set a limit on the value of items for accepting them as part of fixed assets, for example, when accepting an object for accounting as a fixed asset in commercial non-credit organizations, the cost of the object must be at least twenty thousand rubles. Items below established limit belong to material reserves.

The unit of accounting for fixed assets is an inventory object, which is assigned an inventory number and a personal account is opened in accordance with the requirements for personal accounts described in Appendix No. 10 to the Regulation of the Bank of the Russian Federation No. 302-P “On the rules of accounting in credit institutions located on territory of the Russian Federation." Analytical accounting fixed assets are organized object-by-object, according to personal accounts of items on inventory cards or inventory books 0489007, as well as in the fixed assets journal 0489008. The cards are marked with the numbers indicated on the items being accounted for. Cards are placed in a card index according to groups of homogeneous items.

It is allowed to maintain group passport cards for several simultaneously purchased identical items. The fixed assets accounting journal is not concluded at the end of the year and entries in it continue into the new year. At the locations where the facilities are operated, a list of inventory items assigned to financially responsible persons is compiled. The basis for filling out inventory cards or books are primary accounting documents(acts of acceptance and transfer of fixed assets, technical passports and other documents characterizing the condition of the object, its purpose and procedure, operating conditions).

If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.

The receipt of fixed assets may be as a result of construction (construction), creation (manufacturing), acquisition and other receipts.

All types of fixed assets are reflected in accounting at initial cost, which is determined for objects:

Contributed by shareholders (participants) as a contribution to the authorized capital of the bank - by agreement of the parties.

Received free of charge - by expert means or according to documents of acceptance and transfer of fixed assets, or at a market price.

Purchased for a fee - based on actual costs incurred, including costs of delivery, installation, assembly, and installation.

Built - at actual cost.

The specific composition of costs for the construction (construction), creation (manufacturing), acquisition of property (including tax amounts) is determined by the credit organization in accordance with the legislation of the Russian Federation, including regulatory legal acts Ministry of Finance of the Russian Federation.

Changes in the original cost are allowed during completion, additional equipment, reconstruction, partial liquidation and revaluation of the object.

Fixed assets can also be accounted for at their restored value, which arises as a result of the revaluation of fixed assets carried out by government decision.

Replacement cost is the cost of reproduction of fixed assets in this moment time, that is, the acquisition or construction of objects based on current prices or the costs of manufacturing them under new conditions. Since, for example, in conditions of inflation, the cost of raw materials, materials, spare parts, and labor costs increase, any credit organization needs to create a source of financing to replace worn-out objects in a larger amount than their original cost, respectively, when selling objects sale price should increase.

Revaluation is carried out either through centrally established coefficients, or by direct recalculation of the original value into the restored value according to the documented market price. At the same time, the amount of previously accrued depreciation is recalculated. The result of the revaluation changes not only the initial cost and the amount of depreciation of the object, but also creates new source- additional capital on account 10601 “Increase in property value during revaluation.”

Banks may not more than once a year - on January 1 of the reporting year - revalue fixed assets at replacement cost by indexation or direct recalculation at documented market prices, in accordance with Article 40 of the Tax Code of the Russian Federation. The results of the revaluation are reflected in the accounting records in January.

It is allowed to maintain accounting records of fixed assets in whole rubles, but with rounding only upward. In this case, fixed assets are registered in whole rubles, and the rounding amount in kopecks is credited to the income account.

For general accounting fixed assets, active account 604 “Fixed Assets” is used, which ensures the organization and accounting of the availability and movement of fixed assets that are in operation, stock, conservation, lease. The same account records land plots owned by a credit institution and other environmental management facilities, as well as capital investments in leased fixed assets.

The debit of the accounts records the amounts of capitalized fixed assets in correspondence with the accounting accounts capital investments, according to accounting additional capital for the amount of revaluation of fixed assets carried out in the prescribed manner, the authorized capital for the cost of fixed assets contributed to pay for the authorized capital.

The credit of accounts reflects the amounts of retired fixed assets in correspondence with the account for accounting for the disposal (sale) of property, with the account for accounting for the increase in the value of property during revaluation.

Accounting is carried out by groups of fixed assets formed on second-order accounts:

Account 60401 “Buildings and structures”;

Account 60404 “Earth”;

Account 60405 “Reserves for possible losses.”

As a result of operation, any object from the fixed assets listed above wears out, that is, it loses its technical and economic properties and physical qualities. Value expression The loss of these properties by objects is called depreciation of fixed assets.

Each bank, as the owner of fixed assets, needs to ensure the accumulation of funds (sources) for the acquisition and restoration of worn-out objects. This is achieved by depreciation charges, which are included in the bank's expenses. The standards are annual; they serve as the basis for calculating the service life of an object. If throughout the entire life of the object the amount of depreciation will be the same (at a constant initial cost), then this type of depreciation calculation is called linear. Depreciation is calculated starting from the next month after the month of capitalization on the balance sheet and ends from the next month after the month of disposal of the object.

Depreciation is accrued “for complete restoration,” that is, this means not only physical, but also moral wear and tear of objects, this means that depreciation is accrued for objects that are in operation and in reserve (reserve).

The maximum amount of accrued depreciation (depreciation) for each object must be equal to the book value (initial) value of the object minus the balance of the revaluation fund for this fixed asset object. To account for and move amounts of depreciation (depreciation) of fixed assets, account No. 606 “Depreciation of fixed assets” is used - passive. The credit balance means not only the amount of accrued depreciation included in the bank's expenses, but also its increase or decrease as a result of revaluation: debit turnover - write-off (reduction) of depreciation in connection with the disposal of fixed assets and revaluation, for a loan - accrual of depreciation and its increase at the time of revaluation. Depreciation is calculated monthly. Analytical accounting is organized according to personal accounts.

Inventory cards and books must also record the fact of revaluation, that is, a record of replacement cost and depreciation. For credit institutions, the amounts of depreciation and amortization do not coincide, since depreciation is the amount that constitutes the bank's expenses, and depreciation includes an additional amount received as a result of revaluation.

Depreciation is not calculated for:

Exterior improvement projects

Land plots and environmental management facilities

Works of art, interior and design items, antiques.

Fixed assets received for free use.

Items valued below the established limit.

The head of the bank determines the methods for calculating depreciation and approves them by order on accounting policies.

Property is removed from the credit institution as a result of:

Transfer of ownership, including during sale;

Write-offs due to unsuitability for further use as a result of moral or physical wear and tear, emergency response, natural disasters and other emergency situations.

To determine the suitability of property for further use, the possibility of its restoration, as well as to draw up documentation for writing off property that has fallen into disrepair, a credit institution creates a commission from the relevant officials. In this case, the commission should include the deputy head of the credit institution, Chief Accountant(accountant), a representative of the legal service, other specialists (by decision of the manager) and persons who are responsible for the safety of property.

Analytical accounting of disposals is carried out on personal accounts opened for each object.

In order to account for disposed fixed assets and the results of their disposal, the Chart of Accounts provides for account No. 612 “Disposal and sale”.

The debit of the account reflects:

The book value of the disposed property in correspondence with the corresponding accounts for its accounting;

Costs associated with disposal, in correspondence with accounts for accounting of settlements with suppliers, contractors and customers;

The amount subject to additional payment in the event of an unequal exchange under an exchange agreement, in correspondence with accounts for accounting for settlements with suppliers, contractors and customers, or the paid amount in correspondence with an account for accounting for funds.

The account credit reflects:

Proceeds from the sale of property, determined by the purchase and sale agreement, in correspondence with accounts for accounting for settlements with suppliers, contractors and buyers or for accounting for funds;

The market price of property received under barter agreements, in correspondence with the account for accounting for capital investments, if the property received is fixed assets, as well as the amount to be received in the event of an unequal exchange, in correspondence with accounts for accounting for settlements with suppliers, contractors and customers;

Depreciation accrued on a retiring fixed asset or intangible asset in correspondence with depreciation accounts;

Payments not paid to the lessor upon early return in cases established by the contract of leased property to the lessor in correspondence with the account for recording lease obligations.

When property is written off due to its unsuitability for further use, the following is also reflected on the personal account credit:

Amounts of compensation for material damage from shortages or damage to valuables, recovered from the perpetrators, in correspondence with the account for accounting settlements with employees for wages, settlements with employees for imprest amounts, or with the account for accounting for settlements with other debtors and creditors;

Amounts of insurance compensation received or to be received from insurers in correspondence with accounts for accounting settlements with other debtors and creditors.

A credit institution has the right not only to sell or purchase fixed assets, but also to act as a lessor or lessee of a fixed asset.

In accordance with international standards, rent can be financial (leasing) and current.

Financial lease (leasing) is a lease in which almost all the risks and income associated with ownership of the asset are transferred to the lessee, while risks include the obsolescence of the asset and negative consequences from the use of the leased asset, and income includes an increase in the value of the leased asset.

The lessor does not accrue depreciation on leased property. Lease items transferred to the lessee are accounted for in an off-balance sheet account for accounting for property transferred to the lessee's balance sheet. Accounting for transactions related to the sale of financial lease (leasing) services and determination of the financial result from them is carried out in accounts for accounting for the sale of leasing services.

Current lease covers any type of lease that is not a financial lease.

Property provided to the tenant for temporary possession and use or temporary use is recorded on the lessor's balance sheet.

The following accounts are used to account for rental and leasing of fixed assets:

Account 60401 “Buildings and structures” - accounting for the book value of the leased fixed asset object on the balance sheet of the lessor;

Account 915 “Rental and leasing operations"(off-balance sheet account), namely account 91501 “Fixed assets leased” - this account takes into account the book value of property leased by a credit organization-tenant, or the book value of property leased from a credit organization is taken into account - landlord;

Account 608 “Financial lease (leasing)”, namely accounts 60804 “Property received under financial lease (leasing)”, 60805 “Depreciation of fixed assets received under financial lease (leasing)” and 60806 “Rental obligations”;

Account 603 “Settlements with debtors and creditors”, namely account 60312 “Settlements with suppliers, contractors and customers”;

Account 613 “Deferred income”, namely account 61304 “Deferred income from other operations”.

Thus, the main accounting records for accounting for the movement of fixed assets will be as follows:

D 60701 - K 60311 (60312) - contractual value of acquired fixed assets.

D 60701 - K 60311 (60312) - costs for delivery, installation and installation of fixed assets.

D 60312 - KT 30102 - transfer of advance payment in accordance with the construction contract.

D 60701 - K 60312 - acceptance of completed work.

D 60401 - K 60701 - commissioning of the facility.

D 60401 - K 70605 - receiving fixed assets free of charge.

D 60701 - K 60712 - accounting for the costs of delivering and bringing the specified objects to a state in which they are suitable for use.

D 60701 - K 61205 - accounting for the receipt of an item of fixed assets under an exchange agreement (this entry is carried out simultaneously with D 61209 - K 60312.

D 60401 - K 10207 (10208) - receipt of fixed assets as a contribution to the authorized capital when creating a bank.

D 60401 - K 60322 - receipt of fixed assets as a contribution to the authorized capital when increasing the authorized capital.

D 10601 - (70606) - K 60401 - the amount of depreciation of a fixed asset item.

D 60401 - K 10601 - the amount of revaluation of the fixed asset item.

D 70606 - K 60601 - depreciation.

D 10601 - K 60601 - additional assessment of depreciation.

D60601 - K10601 - markdown of depreciation.

D 60601 - K 61209 - write-off of depreciation upon disposal of fixed assets.

D 91501 - K 99999 - transfer of fixed assets for rent (when the credit institution is the lessor).

D 60312 - K 70601 - rent accrued.

D 30102 - K60312 - rent received.

D 99998 - K 91507 - receipt of lease of fixed assets (when the credit institution is the tenant).

D 70606 - K 60312 - calculation and transfer of rent in favor of the lessor.

D 60312 - K 30102 - transfer rental payment to the landlord.

D 91507 - K 99998 - return of the leased fixed asset to the lessor.

D 61209 - K 60401 - initial (replacement) cost of retired fixed assets.

D 61200 - K 60305 (60303, 60308,60311) - expenses associated with the disposal of fixed assets.

D 61209 - K60309 - VAT accrual on sold, donated and exchanged fixed assets.

D 61209 - K 70601 - profit from disposal of fixed assets.

D 61008 - K 61209 - the cost of materials (spare parts) capitalized from the liquidation of the facility.

D 60305 (60323) - K 61209 - residual value of the shortage of a fixed asset.

D 60312 - K 61209 - proceeds from the sale of fixed assets.

D 70606 - K 61209 - loss from disposal of fixed assets.

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Ministry of Education and Science of the Russian Federation

State educational institution higher professional education

"Novgorod State University named after Yaroslav the Wise"

College of Humanities and Economics

COURSE WORK

at the rate:

"Accounting in banks"

“Organization and accounting of bank property”

Student of group 98181

Barablin Maxim Andreevich

Teacher of the State Examination Committee of the NovSU State University

Gordeeva N.D.

Velikiy Novgorod

Introduction

1. Concepts of organizing property and accounting in a bank

1.1 Regulatory and legal support for property accounting in a bank and the main provisions applied when accounting for property

2.1 Accounting for fixed assets

2.3 Accounting for inventories

Conclusion

Bibliography

Introduction

The importance of accounting for property in banks lies in the fact that if a bank’s license to carry out banking operations is revoked, the sale of property listed on the bank’s balance sheet should help repay creditors’ claims. It should be noted that the bank usually has expensive office equipment at its disposal; in some banks, in the offices of senior employees there is not only antique furniture, but also art objects, paintings by famous artists, unique porcelain, collections of precious stones and other valuables.

Typically, thematic checks performed by Bank of Russia employees do not include checking the correctness of property accounting, since banks have more vulnerable areas of activity related to the accounting of banking operations.

All this determines the relevance of the chosen topic “Organization and accounting of bank property” in modern Russia.

Due to the undeniable relevance of the chosen topic, the following goal was set when writing the work:

Determine the basic principles and concepts of organizing accounting for the property of a credit institution.

In accordance with the stated purpose when writing course work it is necessary to solve the following problems:

Explore legal regulation accounting of bank property;

Define the basic concepts of this topic;

Give the concept of the term “property” and the classification of types of property according to several criteria;

The implementation of these tasks will provide guidance when writing the work in thematic publications, regulatory legal acts of the legislation of the Russian Federation, teaching aids for students of secondary special education educational institutions in the subjects “Accounting in Banks” and “Accounting”, publication of special publications on the topic.

accounting property asset bank

1. Basic concepts of organization and accounting of bank property

1.1 Regulatory and legal support for property accounting in a bank

Regulatory and legal support for accounting of bank property implies a system regulatory documents regulating the organization and accounting of the property of credit institutions on the territory of the Russian Federation, which include the codes of the Russian Federation, the Federal Laws of the Russian Federation (hereinafter referred to as the Federal Law of the Russian Federation), as well as the regulations of the Bank of Russia adopted in accordance with them.

Thus, the legal regulation of property accounting is ensured by a three-level system of Russian legislation:

Top level:

Civil Code of the Russian Federation (part one) dated November 30, 1994 No. 51-FZ as amended on November 30, 2011 and the Civil Code of the Russian Federation (part two) with amendments and additions coming into force from December 3, 2011, which provides provisions on contracts purchase and sale of property, as well as in Article 209 the concept of ownership of property is given, bank-owned, and since all banks are created in the form of business companies, the bank cannot have any other property rights, and the right to funds used by the bank as attracted, leased, temporarily located on its balance sheet on the basis of an agreement;

tax code RF (part one) dated 07/31/1998 No. 146-FZ as amended on 07/19/2011 and with amendments and additions coming into force on 09/30/2011, which defines the procedure for calculating tax on acquired and sold property, listed depreciation groups fixed assets of an enterprise, as well as Article 40 regulates the procedure for banks to determine the market price of property received under a gift agreement and in other cases of gratuitous receipt;

2. Federal laws of the Russian Federation:

Federal Law of July 10, 2002 No. 86-FZ, as amended on October 19, 2011, as amended on November 21, 2011 “On the Central Bank of the Russian Federation (Bank of Russia)”, which assigns the right to the Bank of Russia to exercise banking supervision in the territory RF, as well as in paragraph 14 of Article 4 of Federal Law No. 86 it is stated that the Central Bank of the Russian Federation establishes accounting and reporting rules for the banking system of the Russian Federation;

Federal Law of December 2, 1990 No. 395-1, as amended on November 21, 2011 “On Banks and Banking Activities”, which in Article 5 provides a list of additional operations that can be carried out banking organization, which limits the acquisition of property by the bank for trading, industrial and insurance activities. Also in Article 40 of this Federal Law there are rules for maintaining accounting records, presenting financial and statistical reporting, the preparation of annual reports by credit institutions is established by the Bank of Russia, taking into account international banking practice;

Federal Law No. 129-FZ dated November 21, 1996, as amended on November 28, 2011, “On Accounting,” which prescribes uniform legal, methodological basis and principles of accounting on the territory of the Russian Federation, in accordance with which accounting is also carried out in banks.

3. Regulatory acts of the Central Bank of the Russian Federation (Bank of Russia):

Regulation of the Bank of Russia dated March 26, 2007 No. 302-P as amended on December 1, 2011 “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered with the Ministry of Justice of the Russian Federation on March 29, 2007 No. 9176. This Regulation defines the unified legal and methodological basis for organizing and maintaining accounting records, mandatory for all credit institutions on the territory of the Russian Federation, and Appendix 10 to this Regulation prescribes the methodological basis for the formation in accounting of information on fixed assets, intangible assets, tangible inventories of a credit institution;

Bank of Russia Regulation No. 242-P dated December 16, 2003, as amended on March 5, 2009 “On the organization internal control in credit institutions and banking groups", registered with the Ministry of Justice of the Russian Federation on January 27, 2004 No. 5489;

Letters from the Central Bank of the Russian Federation (Bank of Russia), clarifying questions about the application of legislation, as well as Directives of the Central Bank of the Russian Federation on amendments to the Regulations regulating accounting in banks.

According to the above regulatory documents, the main provisions governing the accounting of property in banks reveal their essence in the principles of accounting for the property of banks:

Correct execution of documents and timely reflection in the accounting of receipts, internal movements, disposal of property;

Reliable determination of the initial cost of property, taking into account all costs associated with its creation and acquisition;

Full reflection of the costs of changing the initial value of property during completion, retrofitting, modernization, reconstruction, technical re-equipment, partial liquidation;

Control over the safety of property accepted for accounting;

Continuous, continuous and complete reflection of movement (income, expenditure, movement) and the availability of property;

Efficiency (timeliness) of property accounting;

Correspondence synthetic accounting analytical accounting data;

Compliance of property inventory data with accounting data;

Reliable determination of the results from the sale and other disposal of property, taking into account the costs associated with its disposal (sale).

To implement these principles, the credit institution must develop rational document management systems and identify persons responsible for the safety of property.

All transactions must be documented with supporting documents - primary accounting documents on the basis of which accounting is conducted. Source documents are drawn up in accordance with the requirements of Federal Law No. 129 “On Accounting”.

Each of the documents on the basis of which accounting entries are made must contain the following details:

Designation of the debit and credit account numbers for which this entry should be made, and in necessary cases and other details;

Date of the accounting entry;

The signature of the accounting employee who prepared the document, and for transactions subject to additional control, also the signature of the supervising employee.

One of the above principles speaks of the need to correctly determine the value of a bank property, that is, determine its initial value and residual value.

Property is accepted for accounting upon its construction (construction), creation (manufacturing), acquisition (including under a compensation agreement), contribution by founders (participants) in payment of the authorized capital, receipt under a gift agreement, other cases of gratuitous receipt and other receipts.

The initial cost of property acquired for a fee, including used property, is recognized as the amount of actual costs of a credit institution for the acquisition, construction (construction), creation (manufacturing) and bringing it to a state in which it is suitable for use.

The initial value of property received as a contribution to the authorized (share) capital of a credit organization is its monetary value agreed upon by the founders (participants), unless otherwise provided by the legislation of the Russian Federation.

The initial value of property received under a gift agreement and in other cases of gratuitous receipt, as well as the value of property received under agreements providing for the fulfillment of obligations (payment) in non-monetary means is market price identical property as of the posting date.

The valuation of property, the cost of which is expressed in foreign currency upon acquisition, is determined in rubles at the Bank of Russia exchange rate in effect on the date the property was accepted for accounting.

The inventory of property is carried out in accordance with the legislation of the Russian Federation by type of bank property.

1.2 The concept of property and its types

The term "property" has several meanings.

From a legal point of view, property is understood as a collection of things and material assets, including money and securities, as well as the totality property rights. In this understanding, the term “property” is used most often in legislation. It can be designated as the material understanding of property.

From an economic point of view, property is understood as a set of things, property rights and obligations that characterize the property status of their bearer. Thus, the balance sheet, consisting of assets and liabilities, characterizes the property position of the organization at reporting date. This broad understanding of the category “property” is the most adequate for entrepreneurial activity.

From the point of view of accounting in credit institutions, bank property is a set of things, intangible benefits and property claims on the basis of which banking activities are carried out. You can get an idea of ​​the property base of a particular bank based on an analysis of its balance sheet, which records the bank’s assets and liabilities, its profits and losses.

In addition, in relation to bank property, to disclose this concept, you can use all approaches that traditionally describe the property base of business entities, including classifying property according to various criteria:

1) Depending on the physical expression of property and its use in the banking production process, in accordance with Appendix No. 10 to the Regulations of the Bank of the Russian Federation No. 302-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation” we can distinguish:

Fixed assets;

Intangible assets;

Material reserves.

Fixed assets are understood as part of the property with a useful life exceeding 12 months, used as means of labor for the provision of services, bank management, as well as in cases provided for by sanitary-hygienic, technical-operational and other special technical standards and requirements.

Intangible assets are recognized as objects of intellectual property acquired or created by the bank or other objects of intellectual property that do not have a tangible structure, used in the performance of work, provision of services or for the management needs of the bank for a period of more than 12 months.

The composition of material reserves takes into account material assets used for the provision of services, managerial, economic and social needs.

2) According to the method of receipt, property is accepted for accounting:

Construction (construction);

Creation (manufacturing);

Acquisition (including under a compensation agreement);

Contribution by the founders (participants) in payment of the authorized capital;

Receipt under a gift agreement;

Receipt under an exchange agreement;

Other cases of gratuitous receipt and other receipts.

3) According to the source of formation of property:

Own (including those made as a contribution to the authorized capital);

Leased (including property received under financial lease agreements).

4) Property of the organization:

Movable - all property that is not legally designated as immovable;

Real estate is a type of property recognized in legislative order immovable, that is, these are land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, unfinished construction objects.

5) By material form:

Material assets - fixed assets, inventories;

Intangible assets are those assets that do not have a tangible form.

Classification of property according to these criteria gives a more complete understanding of this term.

2. Organization of property accounting in credit institutions

2.1 Accounting for fixed assets

According to Appendix No. 10 to the Regulation of the Bank of the Russian Federation No. 302-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation,” fixed assets are recognized as part of the property with a useful life exceeding 12 months, used as means of labor for the provision of services , management of a credit institution, as well as in cases provided for by sanitary-hygienic, technical-operational and other special technical standards and requirements.

Fixed assets include weapons, regardless of cost, as well as weapons received by credit institutions for temporary use from internal affairs bodies in accordance with Federal Law No. 150-FZ dated December 13, 1996, as amended on December 6, 2011 “On Weapons” on lease rights.

Fixed assets also include capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.

Signaling and telephone installations, regardless of cost, if they are not included in the cost of buildings during construction;

Books, regardless of cost.

The head of the bank has the right to set a limit on the value of items for accepting them as part of fixed assets, for example, when accepting an object for accounting as a fixed asset in commercial non-credit organizations, the cost of the object must be at least twenty thousand rubles. Items below this limit are classified as inventory.

The unit of accounting for fixed assets is an inventory object, which is assigned an inventory number and a personal account is opened in accordance with the requirements for personal accounts described in Appendix No. 10 to the Regulation of the Bank of the Russian Federation No. 302-P “On the rules of accounting in credit institutions located on territory of the Russian Federation." Analytical accounting of fixed assets is organized object by object, according to personal accounts of items on inventory cards or inventory books 0489007, as well as in the fixed assets journal 0489008. The cards contain the numbers indicated on the items being accounted for. Cards are placed in a card index according to groups of homogeneous items.

It is allowed to maintain group passport cards for several simultaneously purchased identical items. The fixed assets accounting journal is not concluded at the end of the year and entries in it continue into the new year. At the locations where the facilities are operated, a list of inventory items assigned to financially responsible persons is compiled. The basis for filling out inventory cards or books are primary accounting documents (acts of acceptance and transfer of fixed assets, technical passports and other documents characterizing the condition of the object, its purpose and order, operating conditions).

If one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.

The receipt of fixed assets may be as a result of construction (construction), creation (manufacturing), acquisition and other receipts.

All types of fixed assets are reflected in accounting at their historical cost, which is determined for the following objects:

Contributed by shareholders (participants) as a contribution to the authorized capital of the bank - by agreement of the parties.

Received free of charge - by expert means or according to documents of acceptance and transfer of fixed assets, or at a market price.

Purchased for a fee - based on actual costs incurred, including costs of delivery, installation, assembly, and installation.

Built - at actual cost.

The specific composition of costs for construction (construction), creation (manufacturing), acquisition of property (including tax amounts) is determined by the credit organization in accordance with the legislation of the Russian Federation, including regulatory legal acts of the Ministry of Finance of the Russian Federation.

Changes in the original cost are allowed during completion, additional equipment, reconstruction, partial liquidation and revaluation of the object.

Fixed assets can also be accounted for at their restored value, which arises as a result of the revaluation of fixed assets carried out by government decision.

Replacement cost is the cost of reproduction of fixed assets at a given point in time, that is, the acquisition or construction of objects based on current prices or the costs of manufacturing them under new conditions. Since, for example, in conditions of inflation, the cost of raw materials, supplies, spare parts, and labor costs increase, any credit organization needs to create a source of financing to replace worn-out objects in a larger amount than their original cost; accordingly, when selling objects, the sales value should increase.

Revaluation is carried out either through centrally established coefficients, or by direct recalculation of the original value into the restored value according to the documented market price. At the same time, the amount of previously accrued depreciation is recalculated. The result of the revaluation changes not only the initial cost and the amount of depreciation of the object, but also creates a new source - additional capital in account 10601 “Increase in property value during revaluation.”

Banks may not more than once a year - on January 1 of the reporting year - revalue fixed assets at replacement cost by indexation or direct recalculation at documented market prices, in accordance with Article 40 of the Tax Code of the Russian Federation. The results of the revaluation are reflected in the accounting records in January.

It is allowed to maintain accounting records of fixed assets in whole rubles, but with rounding only upward. In this case, fixed assets are registered in whole rubles, and the rounding amount in kopecks is credited to the income account.

For general accounting of fixed assets, active account 604 “Fixed assets” is used, which ensures the organization and accounting of the availability and movement of fixed assets that are in operation, stock, conservation, lease. The same account records land plots owned by a credit institution and other environmental management facilities, as well as capital investments in leased fixed assets.

The debit of the accounts records the amounts of capitalized fixed assets in correspondence with the accounts for accounting for capital investments, for accounting for additional capital for the amount of revaluation of fixed assets carried out in the prescribed manner, and authorized capital for the cost of fixed assets contributed to pay for the authorized capital.

The credit of accounts reflects the amounts of retired fixed assets in correspondence with the account for accounting for the disposal (sale) of property, with the account for accounting for the increase in the value of property during revaluation.

Accounting is carried out by groups of fixed assets formed on second-order accounts:

Account 60401 “Buildings and structures”;

Account 60404 “Earth”;

Account 60405 “Reserves for possible losses.”

As a result of operation, any object from the fixed assets listed above wears out, that is, it loses its technical and economic properties and physical qualities. The cost expression of the loss of specified properties by objects is called depreciation of fixed assets.

Each bank, as the owner of fixed assets, needs to ensure the accumulation of funds (sources) for the acquisition and restoration of worn-out objects. This is achieved through depreciation charges, which are included in the bank's expenses. The standards are annual; they serve as the basis for calculating the service life of an object. If throughout the entire life of the object the amount of depreciation will be the same (at a constant initial cost), then this type of depreciation calculation is called linear. Depreciation is calculated starting from the next month after the month of capitalization on the balance sheet and ends from the next month after the month of disposal of the object.

Depreciation is accrued “for complete restoration,” that is, this means not only physical, but also moral wear and tear of objects, this means that depreciation is accrued for objects that are in operation and in reserve (reserve).

The maximum amount of accrued depreciation (depreciation) for each object must be equal to the book value (initial) value of the object minus the balance of the revaluation fund for this fixed asset object. To account for and move amounts of depreciation (depreciation) of fixed assets, account No. 606 “Depreciation of fixed assets” is used - passive. The credit balance means not only the amount of accrued depreciation included in the bank's expenses, but also its increase or decrease as a result of revaluation: debit turnover - write-off (reduction) of depreciation in connection with the disposal of fixed assets and revaluation, for a loan - accrual of depreciation and its increase at the time of revaluation. Depreciation is calculated monthly. Analytical accounting is organized according to personal accounts.

Inventory cards and books must also record the fact of revaluation, that is, a record of replacement cost and depreciation. For credit institutions, the amounts of depreciation and amortization do not coincide, since depreciation is the amount that constitutes the bank's expenses, and depreciation includes an additional amount received as a result of revaluation.

Depreciation is not calculated for:

Exterior improvement projects

Land plots and environmental management facilities

Works of art, interior and design items, antiques.

Fixed assets received for free use.

Items valued below the established limit.

The head of the bank determines the methods for calculating depreciation and approves them by order on accounting policies.

Property is removed from the credit institution as a result of:

Transfer of ownership, including during sale;

Write-offs due to unsuitability for further use as a result of moral or physical wear and tear, liquidation during accidents, natural disasters and other emergency situations.

To determine the suitability of property for further use, the possibility of its restoration, as well as to draw up documentation for the write-off of property that has become unusable, a commission of relevant officials is created in a credit institution. In this case, the commission should include the deputy head of the credit institution, the chief accountant (accountant), a representative of the legal service, other specialists (by decision of the manager) and persons who are responsible for the safety of property.

Analytical accounting of disposals is carried out on personal accounts opened for each object.

In order to account for disposed fixed assets and the results of their disposal, the Chart of Accounts provides for account No. 612 “Disposal and sale”.

The debit of the account reflects:

The book value of the disposed property in correspondence with the corresponding accounts for its accounting;

Costs associated with disposal, in correspondence with accounts for accounting of settlements with suppliers, contractors and customers;

The amount subject to additional payment in the event of an unequal exchange under an exchange agreement, in correspondence with accounts for accounting for settlements with suppliers, contractors and customers, or the paid amount in correspondence with an account for accounting for funds.

The account credit reflects:

Proceeds from the sale of property, determined by the purchase and sale agreement, in correspondence with accounts for accounting for settlements with suppliers, contractors and buyers or for accounting for funds;

The market price of property received under barter agreements, in correspondence with the account for accounting for capital investments, if the property received is fixed assets, as well as the amount to be received in the event of an unequal exchange, in correspondence with accounts for accounting for settlements with suppliers, contractors and customers;

Depreciation accrued on a retiring fixed asset or intangible asset in correspondence with depreciation accounts;

Payments not paid to the lessor upon early return in cases established by the contract of leased property to the lessor in correspondence with the account for recording lease obligations.

When property is written off due to its unsuitability for further use, the following is also reflected on the personal account credit:

Amounts of compensation for material damage from shortages or damage to valuables, recovered from the perpetrators, in correspondence with the account for accounting settlements with employees for wages, settlements with employees for imprest amounts, or with the account for accounting for settlements with other debtors and creditors;

Amounts of insurance compensation received or to be received from insurers in correspondence with accounts for accounting settlements with other debtors and creditors.

A credit institution has the right not only to sell or purchase fixed assets, but also to act as a lessor or lessee of a fixed asset.

In accordance with international standards, rent can be financial (leasing) and current.

Financial lease (leasing) is a lease in which almost all the risks and income associated with ownership of the asset are transferred to the lessee, while risks include the obsolescence of the asset and negative consequences from the use of the leased asset, and income includes an increase in the value of the leased asset.

The lessor does not accrue depreciation on leased property. Lease items transferred to the lessee are accounted for in an off-balance sheet account for accounting for property transferred to the lessee's balance sheet. Accounting for transactions related to the sale of financial lease (leasing) services and determination of the financial result from them is carried out in accounts for accounting for the sale of leasing services.

Current lease covers any type of lease that is not a financial lease.

Property provided to the tenant for temporary possession and use or temporary use is recorded on the lessor's balance sheet.

The following accounts are used to account for rental and leasing of fixed assets:

Account 60401 “Buildings and structures” - accounting for the book value of the leased fixed asset object on the balance sheet of the lessor;

Account 915 “Rental and leasing operations” (off-balance sheet account), namely account 91501 “Fixed assets leased” - this account takes into account the book value of property leased by a credit institution-tenant, or takes into account the book value of property leased from a credit institution-lessor;

Account 608 “Financial lease (leasing)”, namely accounts 60804 “Property received under financial lease (leasing)”, 60805 “Depreciation of fixed assets received under financial lease (leasing)” and 60806 “Rental obligations”;

Account 603 “Settlements with debtors and creditors”, namely account 60312 “Settlements with suppliers, contractors and customers”;

Account 613 “Deferred income”, namely account 61304 “Deferred income from other operations”.

Thus, the main accounting entries for accounting for the movement of fixed assets will be the following:

D 60701 - K 60311 (60312) - contractual value of acquired fixed assets.

D 60701 - K 60311 (60312) - costs for delivery, installation and installation of fixed assets.

D 60312 - KT 30102 - transfer of advance payment in accordance with the construction contract.

D 60701 - K 60312 - acceptance of completed work.

D 60401 - K 60701 - commissioning of the facility.

D 60401 - K 70605 - receiving fixed assets free of charge.

D 60701 - K 60712 - accounting for the costs of delivering and bringing the specified objects to a state in which they are suitable for use.

D 60701 - K 61205 - accounting for the receipt of an item of fixed assets under an exchange agreement (this entry is carried out simultaneously with D 61209 - K 60312.

D 60401 - K 10207 (10208) - receipt of fixed assets as a contribution to the authorized capital when creating a bank.

D 60401 - K 60322 - receipt of fixed assets as a contribution to the authorized capital when increasing the authorized capital.

D 10601 - (70606) - K 60401 - the amount of depreciation of a fixed asset item.

D 60401 - K 10601 - the amount of revaluation of the fixed asset item.

D 70606 - K 60601 - depreciation.

D 10601 - K 60601 - additional assessment of depreciation.

D60601 - K10601 - markdown of depreciation.

D 60601 - K 61209 - write-off of depreciation upon disposal of fixed assets.

D 91501 - K 99999 - transfer of fixed assets for rent (when the credit institution is the lessor).

D 60312 - K 70601 - rent accrued.

D 30102 - K60312 - rent received.

D 99998 - K 91507 - receipt of lease of fixed assets (when the credit institution is the tenant).

D 70606 - K 60312 - calculation and transfer of rent in favor of the lessor.

D 60312 - K 30102 - transfer of rent payment to the lessor.

D 91507 - K 99998 - return of the leased fixed asset to the lessor.

D 61209 - K 60401 - initial (replacement) cost of retired fixed assets.

D 61200 - K 60305 (60303, 60308,60311) - expenses associated with the disposal of fixed assets.

D 61209 - K60309 - VAT accrual on sold, donated and exchanged fixed assets.

D 61209 - K 70601 - profit from disposal of fixed assets.

D 61008 - K 61209 - the cost of materials (spare parts) capitalized from the liquidation of the facility.

D 60305 (60323) - K 61209 - residual value of the shortage of a fixed asset.

D 60312 - K 61209 - proceeds from the sale of fixed assets.

D 70606 - K 61209 - loss from disposal of fixed assets.

2.2 Accounting for intangible assets

According to Appendix No. 10 to the Regulation of the Bank of the Russian Federation No. 302-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation,” intangible assets are recognized as intellectual property acquired or created by the bank or other intellectual property that does not have a tangible structure , used in the performance of work, provision of services or for the management needs of the bank for a period of more than 12 months.

For their recognition, it is necessary to have the ability to bring economic benefits to the credit organization, the availability of identification capabilities, access control to these objects, as well as the availability of properly executed documents confirming the existence of the intangible asset itself or the owner’s exclusive right to the result of intellectual property (patents, certification certificates, trademarks). signs, documents of protection, agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, and others).

Intangible assets include:

Programs for electronic computers;

Inventions;

Utility models;

Production secrets (know-how);

Service marks.

Intangible assets are not:

Expenses associated with the formation of a legal entity (organizational expenses);

Intellectual and business qualities of the credit institution’s personnel, their qualifications and ability to work.

Due to the fact that intangible assets are a specific part of the property of a credit institution, in order to account for it it is necessary to be able to correctly determine the initial cost of an intangible asset.

The initial cost of an intangible asset is recognized as an amount calculated in monetary terms equal to the amount of payment in monetary and other form or value accounts payable paid or accrued by a credit institution upon acquisition, creation of an intangible asset and provision of conditions for its use for the planned purposes, while the initial cost includes the following types of expenses:

Amounts paid to the seller in accordance with the agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization to the copyright holder;

Customs duties and customs fees;

Non-refundable amounts of taxes, government, patent and other fees paid in connection with the acquisition of an intangible asset;

Remunerations paid to the intermediary organization and other persons through which the intangible asset was acquired;

Amounts paid for information and consulting services related to the acquisition of an intangible asset;

Other expenses directly related to the acquisition of an intangible asset and providing conditions for using the asset for its intended purposes.

When creating an intangible asset, in addition to the expenses provided above, expenses also include:

Amounts paid for the performance of work or provision of services to third parties under orders, contract agreements, author's order agreements or agreements for the performance of research, development or technological work;

Expenses for remuneration of employees directly involved in the creation of an intangible asset under an employment contract;

Contributions for social needs;

Expenses for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property, depreciation of fixed assets and intangible assets used directly in the creation of an intangible asset, the initial cost of which is formed;

Other expenses directly related to the creation of an intangible asset and providing conditions for using the asset for its intended purposes.

The following are not included in the costs of acquiring or creating an intangible asset:

Refundable amounts of taxes, except in cases provided for by law RF;

General business and other similar expenses, except when they are directly related to the acquisition and creation of assets;

Expenses for research, development and technological work in previous reporting periods that were recognized as other income and expenses.

As in the case of fixed assets, the initial cost of an intangible asset at which it is accepted for accounting is not subject to change, except in cases established by the legislation of the Russian Federation. A change in the initial cost of an intangible asset at which it is accepted for accounting is allowed in cases of revaluation and (or) depreciation of the intangible asset.

A credit institution may, no more than once a year—on January 1 of the reporting year—revalue groups of similar intangible assets at the current market value, determined solely based on data from the active market of these intangible assets, which is its fair value.

Revaluation of intangible assets is carried out by recalculating their residual value. The book value of the object after revaluation and the amount of accrued depreciation are determined using a conversion factor calculated as the quotient of dividing the current market value of the intangible asset by its residual value.

Reflection in accounting of the revaluation of an intangible asset is carried out in a manner similar to the reflection of the revaluation of fixed assets. Intangible assets are tested for impairment in accordance with the legislation of the Russian Federation.

When an intangible asset is disposed of, the amount of its revaluation is transferred from the account for accounting for the increase in the value of property upon revaluation to the account for accounting retained earnings credit organization.

One more important feature accounting for intangible assets is that it takes into account the business reputation of the credit institution.

The concept of “business reputation” was introduced by the Directive of the Bank of Russia dated November 6, 2008 No. 2120-U “On amendments to the Bank of Russia Regulation dated March 26, 2007 No. 302-P “On the Rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation”. Federation" in connection with the acquisition property complex credit institution (as a whole or part thereof).

For accounting purposes, the value of acquired business reputation is determined by calculation as the difference between the purchase price paid to the seller upon acquisition of the property complex of a credit organization (in whole or part thereof) and the sum of all assets (their corresponding part) minus the sum of all liabilities (their corresponding part) according to the balance sheet as of the date of its purchase (acquisition).

The assets and liabilities of the property complex (as a whole or part thereof) must be reflected in the balance sheet on the date of its purchase (acquisition) at the residual value or at the current market value, or at another value determined in accordance with the agreement on the purchase (acquisition) of the property complex.

Goodwill should be viewed as a premium paid by the buyer in anticipation of future economic benefits associated with the unidentifiable assets acquired.

Negative business reputation should be considered as a discount on the price provided to the buyer due to the lack of factors of the presence of stable buyers, reputation for quality, marketing and sales skills, business connections, management experience, level of personnel qualifications, and the like.

The head of the bank determines the methods for calculating depreciation and approves them by order on accounting policies. Depreciation is calculated over the entire useful life, which is determined on the date of capitalization of intangible assets. If the useful life cannot be determined, it is set for ten years, but not longer than the life of the bank.

Accounting for intangible assets is kept on account 609 “Intangible assets” according to the following accounts:

60901 “Intangible assets” - the debit of the account records the cost of acquired intangible assets in correspondence with the accounts for accounting for capital investments, and the credit of this account records the cost of intangible assets written off, sold, disposed of, in correspondence with the disposal (sale) account. property, the balance of this active account is the value of intangible assets owned by the bank;

60905 “Business reputation” - this account takes into account the value of positive and negative business reputation, the amount of impairment losses;

60903 “Depreciation of intangible assets” - accounting for depreciation of intangible assets, the balance for this passive account- this is the amount of depreciation on intangible assets owned by the bank.

Thus, due to the similarity of accounting for the receipt of an object of intangible assets taking into account the receipt of an object of fixed assets, fixed assets accounting entries for accounting of intangible assets are:

D 60701 - K 60311 (60312) - contractual value of acquired intangible assets.

D 60701 - K 60311 (60312) - costs for delivery, installation and installation of intangible assets.

D 60901 - K 60701 - commissioning of the facility.

D 70606 - K 60903 - depreciation is reflected.

D 61209 - K 60901 - reflects the write-off of the value of retired intangible assets.

D 60903 - K61209 - write-off of depreciation upon disposal of intangible assets.

D 27308 - K 60905 - reflects the amount of impairment losses in the event of a negative business reputation.

D 17306 - K 60905 - the amount of negative business reputation reflected in the income of the credit institution.

2.3 Accounting for inventories

According to Appendix No. 10 to the Regulation of the Bank of the Russian Federation No. 302-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation,” material reserves are material assets used for the provision of services, managerial, economic and social needs.

Material inventories are recorded on the balance sheet of a credit institution at historical cost, that is, in the amount of actual costs for its acquisition.

Analytical accounting of material inventories is carried out in the context of types and objects, by financially responsible persons, storage locations, the unit of accounting for materials is the unit for which the purchase price was set (unit of weight, length, area, piece, pack, etc.).

When hiring, an agreement on full financial responsibility is concluded with all officials responsible for the safety of material assets. Accounting of valuables in the warehouse is carried out in books, on cards with the opening of a separate personal account for each type of valuables, or on electronic computers.

Accounting for material inventories is carried out on active account 610 “Material inventories” according to the following second-order accounts:

61002 “Spare parts” - takes into account spare parts, components intended for repairs, replacement of worn parts of equipment, vehicles, etc. Wherein, car tires(tire, tube and rim tape) located on the wheels and in stock on vehicle upon its acquisition, are included in the initial cost of the inventory item of fixed assets.

61008 “Materials” - material reserves used once for the provision of services, business needs, in the management process, and technical purposes are taken into account. On the same account, reserves of fuel and fuels and lubricants are taken into account, including in the form of coupons for them, containers, packaging materials, paper, forms, cassettes, floppy disks, as well as other media intended for storing information.

61009 “Inventory and accessories” takes into account tools, household and office supplies, fixed assets below the established value limit.

61010 “Publications” takes into account books, brochures, manuals, reference materials and similar publications, including those recorded on magnetic and other media.

61011 “Non-current inventories” takes into account property acquired as a result of transactions under compensation and pledge agreements before the credit institution makes a decision on its sale or use in its own activities.

Material inventories, except for those recorded on account 61011, are written off as expenses when they are transferred into operation by the financially responsible person or on the basis of an appropriately approved financial report. responsible person on their use in the manner established by the head of the credit institution.

Inventories registered on account 61011 are written off only in the event of their disposal in accordance with the procedure for accounting for the disposal of property, or when a decision is made to direct the property acquired under compensation agreements, pledges, for use in one’s own activities.

When non-current inventories are directed for use in one's own activities, their value is determined at the current market (fair) value. Difference between book value non-current inventories reflected in account 61011 “Non-current inventories” and their market price are charged to the income (expense) account.

Inventories are written off at the cost of each unit, that is, they are non-depreciable property.

In order to ensure the safety of material reserves, the credit institution must organize proper control over their movement.

Thus, the main accounting records for accounting for the movement of inventories (the records use a first-order account, but accounting for types of inventories) are the following:

D 610 - K 60311 (60312, 60308) - reflects the contractual value of received inventory, if purchased.

D 610 - K 60311 (60312, 60308) - reflect transportation and procurement costs associated with the acquisition of inventories.

D 610 - K 70601 - reflected market price surplus material reserves identified during inventory.

D 70606 - K 610 - reflects the cost of inventories released for the economic and operational needs of the bank.

D 60701 - K 610 - reflects the cost of inventories allocated for the construction of a fixed asset facility, that is, a capital investment.

D 60305 (60323) - K 610 - reflects the cost of shortages of material reserves identified during the inventory.

D 61209 - K 610 - shows the cost of sold inventories.

Conclusion

In the practice of banks operating in Russia, shortly before the revocation of a license, cases of disappearance of property or its transfer into the possession of third parties were repeatedly observed. These facts were observed on the eve of the revocation of the license for the right to carry out operations by the Bank of Russia in order to avoid its implementation and cover the claims of creditors. There have been cases of deliberate underestimation of the value of property and real estate, so the accounting of bank property is very important, which not only characterizes the professional training of employees of the accounting department, but also the civic position of the bank’s management.

All this once again emphasizes the relevance of the chosen topic.

Before writing the work, the goal was to determine the basic principles and concepts of organizing accounting for the property of a credit institution.

In accordance with the goal, the following tasks were solved when writing the course work:

To study the legal regulation of accounting for bank property - legal regulation of accounting and organization of bank property is carried out by a three-level system of legislative acts of the Russian Federation;

Define the basic concepts of this topic - the basic concepts of the topic “Organization and accounting of bank property” are established by regulatory legal acts, including Regulations of the Bank of Russia dated March 26, 2007 No. 302-P as amended on December 1, 2011 “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered with the Ministry of Justice of the Russian Federation on March 29, 2007 No. 9176;

Give the concept of the term “property” and the classification of types of property according to several criteria - the term “property” is disclosed from a legal, economic and accounting point of view, the presented classification according to some criteria allows us to expand this concept;

Study the organization of accounting for fixed assets of the bank;

Study the features of accounting for intangible assets of a bank;

Determine the organization of inventory accounting in a credit institution.

The organization of accounting of bank property by its types is disclosed in detail in accordance with Regulation No. 302-P.

Bibliography:

1) Civil Code of the Russian Federation (part one) dated November 30, 1994 No. 51-FZ as amended on November 30, 2011 and the Civil Code of the Russian Federation (part two) with amendments and additions coming into force on December 3, 2011

2) Tax Code of the Russian Federation (part one) dated July 31, 1998 No. 146-FZ as amended on July 19, 2011 and with amendments and additions coming into force on September 30, 2011

3) Federal Law No. 86-FZ dated July 10, 2002, as amended on October 19, 2011, as amended on November 21, 2011 “On the Central Bank of the Russian Federation (Bank of Russia)”

4) Federal Law No. 395-1 dated December 2, 1990, as amended on November 21, 2011 “On Banks and Banking Activities”

5) Federal Law No. 129-FZ dated November 21, 1996, as amended on November 28, 2011 “On Accounting”

6) Regulations of the Bank of Russia dated March 26, 2007 No. 302-P as amended on December 1, 2011 “On the rules of accounting in credit institutions located on the territory of the Russian Federation”, registered with the Ministry of Justice of the Russian Federation on March 29, 2007 No. 9176

7) Bank of Russia Regulation No. 242-P dated December 16, 2003, as amended on March 5, 2009 “On the organization of internal control in credit institutions and banking groups”

8) Kapaeva T.I. Accounting in banks: textbook // M.: INFRA - 2006.

9) Komin A.A. / Lectures on accounting in banks. - International Academy of Business and New Technologies, 2010, Yaroslavl.

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To perform its functions, the bank needs a material and technical base: buildings (premises), computer and organizational equipment, furniture, safe equipment and other household equipment, which, according to the classification of assets established in accounting, can be classified as fixed assets or material assets. In addition, banks can use various rights in their activities, which in accounting are called intangible assets.

Material assets, along with fixed assets and intangible assets, constitute the property of a credit institution

Property accounting must ensure:

• · correct execution of documents and timely reflection of receipt, internal movement, disposal of property;
• · reliable determination of the initial cost of property, taking into account all costs associated with the construction (construction), creation (manufacturing), acquisition and other receipts of property;
• · full reflection of the costs of changing the initial cost of property during completion, retrofitting, modernization, reconstruction, technical re-equipment, partial liquidation;
• · control over the safety of property accepted for accounting;
• · determination of actual costs associated with property maintenance;
• · reliable determination of the results from the sale and other disposal of property;
• · obtaining information about property necessary for disclosure in financial statements.

To carry out these tasks, the credit institution must develop rational document flow systems and identify persons responsible for the safety of property.

All transactions must be documented with supporting documents. These documents are the primary accounting documents on the basis of which accounting is conducted. The preparation of primary accounting documents is carried out in accordance with the requirements of the Federal Law “On Accounting”.

The initial cost of property (except for intangible assets) acquired for a fee, including used property, is recognized as the amount of actual costs of the credit institution for the construction (construction), creation (manufacturing), acquisition, delivery and bringing it to the condition in which it is suitable for use.

The initial cost of property received as a contribution to the authorized capital of a credit organization is its monetary value agreed upon by the founders (participants), unless otherwise provided by the legislation of the Russian Federation, and the actual costs of its delivery and bringing it to a state in which it is suitable for use.

The initial cost of property received under a gift agreement and in other cases of gratuitous receipt is the market price of the property on the date of acceptance for accounting and the actual costs of its delivery and bringing it to a state in which it is suitable for use.

The valuation of property, the cost of which upon acquisition is expressed in foreign currency, is determined in rubles according to official rate foreign currency in relation to the ruble established Central Bank of the Russian Federation, valid on the date of acceptance of the property for accounting.

Property is removed from the credit institution as a result of:

• · transfer of ownership (including during sale);
• · write-off due to unsuitability for further use (as a result of moral or physical wear and tear, liquidation during accidents, natural disasters and other emergency situations).

To determine the suitability of property for further use, the possibility of its restoration, as well as to draw up documentation for the write-off of property that has become unusable, a commission of relevant officials is created in a credit institution. In this case, the commission should include the deputy head of the credit institution, the chief accountant (accountant), a representative of the legal service, other specialists (by decision of the manager) and persons who are responsible for the safety of property.

The competence of the commission includes:

Inspection of property subject to write-off using technical documentation, accounting data, establishing its unsuitability for restoration and further use;

establishing the reasons for writing off property;

• - identification of persons through whose fault the disposal of property occurred, making proposals to bring these persons to justice;
• - determination of the possibility of using or selling (including as recyclable materials, scrap, scrap) individual units, parts, materials of the written-off property and their assessment, control over the removal from the written-off property of individual units, parts, materials consisting or containing non-ferrous and precious metals, determination of weight, cost and delivery to the warehouse;
• - drawing up an act for write-off of a fixed asset object, an act for write-off vehicles with attached reports of accidents, if any. These acts must indicate data characterizing the object - the date the object was accepted for accounting, the year of manufacture, acquisition or construction, time of commissioning, useful life, initial cost, amount of accrued depreciation (wear and tear), repairs performed, reasons for disposal , condition of the main parts, parts, assemblies, structural elements. These acts are approved by the head of the credit institution.