1.1. These Rules establish uniform methodological basis organization and maintenance of accounting, mandatory for all credit institutions located on the territory of the Russian Federation.

1.2. The main objectives of accounting are:

generation of detailed, reliable and meaningful information about the activities of a credit institution and its property status, necessary for users of accounting (financial) statements;

maintaining detailed, complete and reliable accounting records of all banking operations, the presence and movement of claims and obligations, the use of material and financial resources;

identification of on-farm reserves to ensure financial stability credit institution, preventing negative results of its activities;

use of accounting to make management decisions.

1.3. A credit institution develops and approves accounting policies in accordance with these Rules and other regulations of the Bank of Russia.

The following are subject to mandatory approval by the head of the credit institution:

working chart of accounts for accounting in a credit institution and its divisions, based on the Chart of Accounts for accounting in credit institutions, provided for by these Rules;

forms of primary accounting documents used to formalize transactions, with the exception of the forms provided for by regulations of the Bank of Russia; forms of accounting registers as submitted by the chief accountant of a credit organization, which do not include standard forms of analytical and synthetic accounting established by these Rules;

(as amended by Bank of Russia Directive No. 3053-U dated September 4, 2013)

(see text in the previous edition)

the procedure for settling mutual debt and accounting for intrabank claims and obligations between branches of a credit institution or between the head office of a credit institution and its branches;

the procedure for carrying out individual accounting operations that do not contradict the legislation of the Russian Federation, as well as regulations Bank of Russia;

methods for valuing assets and liabilities, as well as methods for valuing obligations (claims) for the payment of long-term employee benefits upon termination labor activity, not limited to fixed payments, other long-term employee benefits, severance pay with a maturity period of more than 12 months after the end of the annual reporting period in which employees performed labor functions that ensure the right to receive benefits in the future (hereinafter referred to as the performance period of more than 12 months after the end of the annual reporting period). reporting period);

(as amended by Bank of Russia Directives No. 3503-U dated December 22, 2014, No. 3623-U dated April 15, 2015)

(see text in the previous edition)

methods of accounting for fixed assets, intangible assets, real estate temporarily unused in core activities, long-term assets intended for sale, inventories, means of labor and objects of labor received under compensation agreements, collateral, the purpose of which is not defined;

(see text in the previous edition)

the procedure for conducting an inventory of assets and liabilities;

(as amended by Bank of Russia Directive No. 3503-U dated December 22, 2014)

(see text in the previous edition)

paragraphs ten to eleven are no longer in force on January 1, 2016. - Directive of the Bank of Russia dated December 22, 2014 N 3503-U;

(see text in the previous edition)

document flow rules and processing technology accounting information, including branches (structural divisions);

the procedure for monitoring intra-bank transactions;

the procedure and frequency of printing analytical and synthetic accounting documents on paper. In this case, the balance sheet and turnover sheet must be printed for the last calendar day of each month. Printing documents on paper analytical accounting(including personal accounts) is carried out in accordance with clause 2.1 of Part III of these Rules;

(as amended by Bank of Russia Directives No. 3365-U dated August 19, 2014, No. 4065-U dated July 8, 2016)

(see text in the previous edition)

other solutions necessary for organizing accounting.

1.4. Maintaining accounting records and storing accounting documents is organized by the head of the credit institution.

Responsibility for the formation of accounting policies, maintenance of accounting records, timely submission of complete and reliable accounting (financial) statements is Chief Accountant credit organization.

(as amended by Bank of Russia Directive No. 3053-U dated September 4, 2013)

(see text in the previous edition)

The chief accountant ensures compliance of the operations carried out with the legislation of the Russian Federation, as well as the regulations of the Bank of Russia, control over the movement of property and the fulfillment of obligations.

Requirements of the chief accountant for documenting transactions and submitting them to the accounting department necessary documents and information is mandatory for all employees of the credit institution.

Without the signature of the chief accountant or his authorized officials, settlement and cash documents should not be accepted for execution.

(as amended by Bank of Russia Directive No. 3053-U dated September 4, 2013)

(see text in the previous edition)

1.5. Accounting for transactions performed on customer accounts, property, claims, obligations and facts of economic life of credit institutions is carried out in the currency of the Russian Federation.

(as amended by Bank of Russia Directive No. 3053-U dated September 4, 2013)

(see text in the previous edition)

1.6. Accounting for the property of other legal entities held by a credit institution is carried out separately from the property owned by it.

1.7. Accounting is maintained by a credit institution continuously from the moment of its registration as legal entity before reorganization or liquidation in the manner established by the legislation of the Russian Federation.

1.8. The credit organization maintains accounting records of property, banking and business transactions by double entry on interconnected accounting accounts included in the working chart of accounts in a credit institution.

Synthetic accounting data must correspond to the turnover and balances of analytical accounting accounts.

(as amended by Bank of Russia Directive No. 3053-U dated September 4, 2013)

(see text in the previous edition)

1.9. All operations and inventory results are subject to timely reflection in the accounting accounts without any omissions or withdrawals.

1.10. In the accounting of credit institutions, current intrabank operations and operations to account for capital expenditures (hereinafter referred to as capital investments) are accounted for separately.

1.11. Compliance with these Rules must ensure:

fast and accurate customer service;

timely and accurate reflection of banking operations in the accounting and reporting of credit institutions;

preventing the possibility of shortages and improper spending Money, material assets;

reduction of labor costs and funds for banking operations based on the use of automation tools;

proper execution of documents originating from credit institutions, facilitating their delivery and use at their destination, preventing the occurrence of errors and the commission of illegal actions when performing accounting operations.

1.12. The chart of accounts for accounting in credit institutions and the Rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation are based on the principles and qualitative characteristics of accounting set out in subparagraphs 1.12.1 - 1.12.12 of this paragraph.

1.12.1. Continuity of business.

This principle assumes that the credit institution will continuously operate in the future and has no intention or need to liquidate, significantly reduce its activities or carry out operations on unfavorable terms.

1.12.2. Reflection of income and expenses using the accrual method.

Income and expenses are reflected in accounting in the period to which they relate.

1.12.3. Consistency of accounting rules.

A credit organization must always be guided by the same accounting rules, except in cases of significant changes in its activities or changes in the legislation of the Russian Federation that relate to the activities of the credit organization. Otherwise, comparability of data for the reporting period and the period preceding it must be ensured.

1.12.4. Caution.

Assets and liabilities, income and expenses must be assessed and reflected in accounting reasonably, with a sufficient degree of caution so as not to transfer existing risks that potentially threaten the financial position of the credit organization to subsequent periods.

At the same time, the accounting policy of the credit institution should ensure greater readiness to recognize expenses and liabilities in accounting than possible income and assets, preventing the creation of hidden reserves (intentional understatement of assets or income and intentional overstatement of liabilities or expenses).

1.12.5. Timely reflection of transactions.

Transactions are reflected in accounting on the day they are performed (receipt of documents), unless otherwise provided by regulations of the Bank of Russia.

1.12.6. Separate reflection of assets and liabilities.

In accordance with this principle, the accounts of assets and liabilities are measured separately and shown in expanded form.

1.12.7. Continuity of opening balance.

Balances on balance sheet and off-balance sheet accounts at the beginning of the current reporting period must correspond to balances at the end of the previous period.

1.12.8. Priority of content over form.

Transactions are recorded according to their economic substance rather than their legal form.

1.12.9. Openness.

Reports must reliably reflect the operations of the credit institution, be understandable to an informed user and free from ambiguity in reflecting the position of the credit institution.

1.12.10. A credit institution must draw up a consolidated balance sheet and reporting for the credit institution as a whole. The daily balance sheets used in the work of a credit institution are compiled from second-order accounts.

1.12.11. Valuation of assets and liabilities.

Assets are accepted for accounting according to their initial cost.

Subsequently, in accordance with these Rules and other regulations of the Bank of Russia, the assets of a credit institution are assessed (revalued) at fair value, at cost, or by creating reserves for possible losses.

(as amended by Bank of Russia Directives No. 3134-U dated December 5, 2013, No. 3685-U dated June 22, 2015)

(see text in the previous edition)

In accounting, the results of the valuation (revaluation) of assets are reflected using additional accounts that adjust the initial cost of the asset recorded on the main account, or containing information on the valuation (revaluation) of assets recorded on the main account at fair value (hereinafter referred to as the counter-account).

(see text in the previous edition)

Counter accounts are intended to reflect in accounting changes in the original value of assets as a result of revaluation at fair value, the creation of reserves in the presence of risks of possible losses, as well as the accrual of depreciation during operation.

(as amended by Bank of Russia Directive No. 3685-U dated June 22, 2015)

(see text in the previous edition)

Obligations are reflected in accounting in accordance with the terms of the agreement in order to ensure control over the completeness and timeliness of their fulfillment. In cases established by these Rules and other regulations of the Bank of Russia, liabilities are also revalued at fair value.

(as amended by Bank of Russia Directive No. 3685-U dated June 22, 2015)

(see text in the previous edition)

The provisions of this subparagraph do not apply to the revaluation of funds in foreign currency and precious metals, set out in paragraphs 1.17 and 1.18 of this part.

The assessment of participation interests in the authorized capital of subsidiaries and affiliates, the cost of which upon acquisition is expressed in foreign currency, is determined in rubles at the official exchange rate of foreign currency against the ruble established by the Central Bank of the Russian Federation, effective on the date of their reflection on balance sheet account N 601 " Participation in subsidiaries and affiliates joint stock companies, mutual investment funds."

The assessment of participation interests in the authorized capitals of other legal entities, the value of which upon acquisition is expressed in foreign currency, is determined in rubles at the official exchange rate of foreign currency against the ruble established by the Central Bank of the Russian Federation, effective on the date of their reflection on balance sheet account No. 602 "Other" participation".

(paragraph introduced by Bank of Russia Directive No. 3365-U dated August 19, 2014)

1.12.12. Valuables and documents reflected in accounting on balance sheet accounts are not reflected on off-balance sheet accounts, except for the cases provided for by these Rules and regulations of the Bank of Russia.

The specified principles and qualitative characteristics must be observed by the credit institution when developing accounting policies and financial plans (business plans).

1.13. In the Chart of Accounts of Accounting in Credit Institutions, balance sheet accounts of the second order are defined as only active or only passive or without an account attribute.

In analytical accounting, paired personal accounts are opened on second-order accounts defined by the “List of paired accounts for which the balance may change to the opposite”, given in Appendix 1 to these Rules. It is allowed to have a balance on only one personal account from an open pair: active or passive. At the beginning of the operating day, operations begin at personal account having a balance (remainder), and if there is no balance - from an account corresponding to the nature of the transaction. If at the end of the working day a balance (remaining) is formed on the personal account, the opposite of the account attribute, that is, on a passive account - debit or on an active account - credit, then it must be transferred by an accounting entry on the basis of memorial order 0401108 (form code according to the All-Russian Classifier management documentation) (hereinafter referred to as the memorial order) to the corresponding paired personal account for funds accounting.

If for some reason there is a balance (balances) on both paired personal accounts, at the end of the working day it is necessary to transfer the smaller balance to the account with the larger balance by an accounting entry on the basis of a memorial order, that is, at the end of the working day there should be only one balance: either debit or credit on one of the paired personal accounts.

Accounts that do not have an account attribute were introduced to control the timely reflection of transactions to be completed during the business day. At the end of the day, there should be no account balances in the daily balance without indicating the account attribute.

1.14. Education at the end of the day in accounting for the debit balance by passive account or credit on an active account is not allowed.

If, in cases established by the legislation of the Russian Federation, a credit institution accepts orders from clients to write off funds from their bank accounts in excess of the funds available in them, then the orders are paid from these accounts. Since in this case there is an operation of crediting the client’s account (hereinafter referred to as “overdraft”), the resulting debit balance at the end of the day is transferred from bank accounts to accounts for accounting for loans granted to clients. Such operations are carried out if this is provided for in the bank account agreement.

1.15. The Chart of Accounts for accounting in credit institutions adopts the following structure: chapters, sections, subsections, first-order accounts, second-order accounts.

Based on this, as well as taking into account currency codes, a security key, and making the account clearer, a Scheme for designating personal accounts and their numbering (for main accounts) has been determined (Appendix 1 to these Rules).

Account numbering allows, if necessary, to enter additional personal accounts in the prescribed manner.

Credit organizations have the right to open legal and individuals(customers) for a certain period of time, savings accounts on the same balance sheet account in which it is intended to open a bank account for depositing funds. Spending funds from savings accounts is not allowed. Funds from savings accounts upon expiration of the term are transferred to clients’ bank accounts registered in accordance with the established procedure. Savings accounts should not be used to delay transfers or disrupt the current order of payments.

Separate personal accounts for clients can be opened on accounts for recording transactions on bank accounts to record transactions involving the use of funds for capital investments and other purposes. The opening of these accounts and the execution of transactions on them are carried out on contractual terms on the same balance sheet account in which transactions on bank accounts are recorded. Control functions for operations carried out on these accounts, credit institutions carry out within the limits determined by the legislation of the Russian Federation and relevant agreements.

(as amended by Bank of Russia Directives No. 3053-U dated September 4, 2013, No. 3326-U dated July 17, 2014)

(see text in the previous edition)

If capital investments are allocated budget resources, these operations are carried out in accordance with the procedure for conducting operations with budget funds.

In the Chart of Accounts for accounting in credit institutions, accounts are allocated for accounting for other funds raised and placed. These accounts are intended for accounting for funds, precious metals and securities attracted and placed by credit institutions on a repayable basis under agreements other than the bank deposit(deposit), client's bank account and loan agreement(for example, under loan agreements).

The "Reserves for possible losses" accounts are intended to account for the movement (formation (additional accrual), restoration (reduction) of reserves for possible losses. The accounts are passive. The formation (additional accrual) of reserves is reflected in the credit of the "Reserves for possible losses" accounts in correspondence with the accounting account expenses. Restoration (reduction) of reserves is reflected in the debit of the “Provisions for possible losses” accounts in correspondence with the income account. In addition, the debit of the accounts for accounting for reserves for possible losses reflects the write-off (partial or complete) of the book value of unrecoverable assets .

Analytical accounting is maintained in the currency of the Russian Federation in the manner determined by the accounting policy of the credit institution. At the same time, analytical accounting should provide information on created reserves in relation to property, as well as other assets (claims), concluded agreements with borrowers and other counterparties, the formation of reserves for which is carried out on an individual basis and for portfolios of homogeneous loans (claims).

If the portfolio of homogeneous loans (claims) includes loans (claims) reflected in different balance sheet accounts of the first order, a personal account (personal accounts) should be opened for each balance sheet account of the first order to reflect the amount of the reserve formed for homogeneous loans (claims) of the corresponding portfolio . A credit institution has the right, based on the materiality criteria approved in the accounting policy, to open a personal account (personal accounts) according to the balance sheet account (balance sheet accounts) of the first order, which contains a significant volume (volumes) of homogeneous loans (claims) included in the corresponding portfolio.

In the Chart of Accounts for accounting in credit institutions, accounts “Reserves - estimated liabilities of a non-credit nature” are allocated to account for the movement (formation (additional accrual), restoration (reduction) of reserves created in connection with the credit institution’s existing monthly reporting date estimated liabilities non-credit nature.

1.16. In the Chart of Accounts for Accounting in Credit Institutions, the “Cash in Transit” account is used to account for funds sent to other credit institutions or branches of a credit institution and not yet accepted (not credited to the cash desk) by the recipient.

1.17. Accounts in foreign currency are opened on any accounts in the Chart of Accounts in credit institutions, where transactions in foreign currency can be recorded. At the same time, accounting for transactions in foreign currency is carried out on the same second-order accounts in which transactions in rubles are recorded, with the opening of separate personal accounts in the corresponding currencies.

Transactions on accounts in foreign currency are carried out in compliance with the currency legislation of the Russian Federation.

The number of the personal account opened to record transactions in foreign currency includes a three-digit code of the corresponding foreign currency in accordance with All-Russian classifier currencies

Analytical accounting accounts can be maintained only in foreign currency or in foreign currency and rubles. Synthetic accounting is carried out only in rubles.

Recalculation of analytical accounting data in foreign currency into rubles (revaluation of funds in foreign currency) is carried out by multiplying the amount of foreign currency by the official exchange rate of foreign currency against the ruble established by the Central Bank of the Russian Federation (hereinafter referred to as the official rate).

Revaluation of funds in foreign currency is carried out at the beginning of the operating day before transactions are reflected on the account (accounts). The opening balance at the beginning of the day is subject to revaluation, with the exception of the amounts of advances received and issued and advance payments for goods supplied, work performed and services rendered, recorded on balance sheet accounts for accounting settlements with non-resident organizations for business transactions.

(see text in the previous edition)

When maintaining accounts only in foreign currency, the total balances of all personal accounts in foreign currencies of the corresponding second-order balance sheet account must be reflected in the accounting registers and in standard forms of analytical and synthetic accounting in rubles at the official rate. This data should be used to reconcile analytical accounting with synthetic accounting.

(as amended by Bank of Russia Directive No. 3053-U dated September 4, 2013)

(see text in the previous edition)

All banking transactions carried out by credit institutions in foreign currency must be reflected in the daily balance sheet only in rubles. For additional control and analysis of transactions in foreign currency, credit institutions are allowed to develop special programs and accounting registers.

In the Chart of Accounts for accounting in credit institutions, special accounts are allocated for accounting for transactions with non-residents of the Russian Federation. If the name of the account does not contain the word “non-resident”, the account is used to reflect transactions of residents. The concepts “resident” and “non-resident” are used in the meaning established by the currency legislation of the Russian Federation.

1.18. The number of the personal account opened for accounting for transactions in precious metals includes the three-digit code of the corresponding precious metal in accordance with the Classifier of currencies under intergovernmental agreements used in the banking system of the Russian Federation (Classifier of clearing currencies).

Analytical accounting accounts for transactions with precious metals can be maintained only in accounting units of pure (for gold) or alloyed (for silver, platinum and palladium) metal mass (hereinafter referred to as the accounting unit of mass) or in accounting units of mass and in rubles. Synthetic accounting is carried out only in rubles.

When maintaining accounts only in accounting units of mass, the total balances on all personal accounts in precious metals of the corresponding second-order balance sheet account must be reflected in the accounting registers and in standard forms of analytical and synthetic accounting in rubles at the current accounting prices of the Central Bank of the Russian Federation for precious metals ( hereinafter - the discount price for precious metals). This data should be used to reconcile analytical accounting with synthetic accounting.

(as amended by Bank of Russia Directive No. 3053-U dated September 4, 2013)

(see text in the previous edition)

Assets and liabilities of credit institutions in precious metals (except for precious metals in the form of coins and commemorative medals), as well as balances on off-balance sheet accounts are reflected in the balance sheet of the credit institution based on the accounting prices for refined precious metals (gold, silver, platinum, palladium).

Conversion of analytical accounting data in accounting units of mass into rubles (revaluation of precious metals) is carried out by multiplying the mass of precious metal by the accounting price of the corresponding refined precious metal.

Revaluation of precious metals is carried out at the beginning of the operating day before transactions are reflected on the account (accounts). The opening balance at the beginning of the day is subject to revaluation.

The daily balance for December 31 is compiled based on the accounting prices for the corresponding refined precious metal in effect as of December 31.

(as amended by Bank of Russia Directive No. 4065-U dated July 8, 2016)

(see text in the previous edition)

1.19. In the section "Transactions with securities and derivative financial instruments" there are groups of accounts by type of operation: investments in debentures(except for bills), investments in equity securities, discounted bills of exchange, securities issued by credit institutions, derivative financial instruments.

First-order accounts are opened for investments of credit institutions in securities depending on the purpose of acquisition, for discounted bills of exchange by groups of entities that avalorized the bills of exchange (in the absence of aval, those who issued the bill of exchange), for securities issued by credit institutions by type of securities.

Investments in securities in second-tier accounts are divided by groups of entities - issuers of securities.

Discounted bills of exchange, as well as securities issued by credit institutions, are divided according to their maturity dates.

The paragraph became invalid on January 1, 2014. - Directive of the Bank of Russia dated September 4, 2013 N 3053-U.

(see text in the previous edition)

Accounting for transactions with securities and derivative financial instruments is carried out in accordance with these Rules and regulations of the Bank of Russia governing these issues.

1.20. In the assets and liabilities of the balance sheet, accounts where required are distinguished according to the following terms:

on balance sheet accounts:

poste restante;

for up to 30 days;

for a period from 31 to 90 days;

for a period from 91 to 180 days;

for a period from 181 days to 1 year;

for a period of more than 1 year to 3 years;

for a period exceeding 3 years;

for interbank loans and a number of deposit operations, terms of one day and up to 7 days are additionally provided;

for accounts for accounting for claims and obligations on derivative financial instruments of Chapter D “Accounts for accounting for claims and obligations under derivative financial instruments and other agreements (transactions) for which settlements and delivery are carried out no earlier than the next day after the day of conclusion of the agreement (transaction)”:

(as amended by Bank of Russia Directive No. 3107-U dated November 6, 2013)

(see text in the previous edition)

with a deadline for the next day;

with a deadline from 2 to 7 days;

with a deadline from 8 to 30 days;

with a execution period from 31 to 90 days;

Concept and principles of accounting. All credit institutions located on the territory of the Russian Federation are required to maintain accounting records.

In accordance with Art. 1 of the Federal Law “On Accounting”, accounting is the formation of documented, systematized information about the objects provided for by this Law, in accordance with the requirements established by this Law, and the preparation of accounting (financial) statements on its basis. Named the federal law and the regulation of the Bank of Russia dated July 16, 2012 No. 385-P “On the rules of accounting in credit institutions located on the territory of the Russian Federation” highlight the main tasks of accounting.

The main tasks of accounting in credit institutions are:

• - generation of detailed, reliable and meaningful information about the activities of a credit institution and its property status, necessary for users of accounting (financial) statements;
• - maintaining detailed, complete and reliable accounting records of all banking operations, the presence and movement of claims and obligations, the use of material and financial resources by the credit institution;
• - identification of intra-economic reserves to ensure the financial stability of the credit organization and prevent negative results of its activities;
• - use of accounting for making management decisions.

Accounting in credit institutions is maintained in accordance with certain requirements. The basic requirements for accounting in credit institutions are as follows.

• 1. Accounting for transactions performed on customer accounts, property, claims, obligations and business transactions of credit institutions is carried out in the currency of the Russian Federation. The requirement reveals the provisions of Part 1 of Art. 75 of the Constitution of the Russian Federation, according to which the monetary unit in the Russian Federation is the ruble. Money issue carried out exclusively by the Central Bank of the Russian Federation. The introduction and issue of other money in the Russian Federation is not permitted. Law on the Bank of Russia in Art. 27 also provides that the official monetary unit (currency) of the Russian Federation is the ruble. Introduction on the territory of the Russian Federation of other monetary units and the issuance of cash surrogates is prohibited. Banking transactions carried out by credit institutions in foreign currency must also be reflected in the daily balance sheet only in rubles. For additional control and analysis of transactions in foreign currency, credit institutions are allowed to develop special programs and accounting registers. The Chart of Accounts allocates special accounts for accounting for transactions with non-residents of the Russian Federation. If the name of the account does not contain the word “non-resident”, then the account is used to reflect transactions of residents. The concepts of “resident” and “non-resident” correspond to the currency legislation of the Russian Federation.
• 2. Accounting for the property of other legal entities held by a credit institution is carried out separately from the property owned by it. Thus, valuables and documents received by the bank for storage, collection or commission, as well as for accounting forms strict reporting, share forms, other documents and valuables are reflected in off-balance sheet accounts.
• 3. Accounting is maintained by a credit institution continuously from the moment of its registration as a legal entity until reorganization or liquidation in the manner established by the legislation of the Russian Federation. In accordance with paragraph 1 of Art. 51 of the Civil Code of the Russian Federation, a legal entity is subject to state registration. This rule also applies to credit organizations. Credit organizations are subject to state registration in accordance with the Federal Law “On State Registration of Legal Entities and individual entrepreneurs» taking into account what is established by this law special order state registration of credit organizations. The decision on state registration of a credit organization is made by the Bank of Russia.
• 4. A credit organization maintains accounting records of property, banking and business transactions by double entry on interconnected accounting accounts included in the working chart of accounts. Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts. The double entry method is the fundamental way of recording information in the accounting system. Double entry is a method of recording business transactions in accounting accounts. The essence of double entry is that the amount of each business transaction is simultaneously recorded in the debit of one account and the credit of another. A credit organization maintains accounting records of property, liabilities and business transactions by double entry on interconnected accounting accounts included in the working chart of accounts of the credit organization.
• 5. All operations and inventory results are subject to timely reflection in the accounting accounts without any omissions or withdrawals. This requirement indicates the need to reflect all facts of economic activity in the accounting system in accordance with the dates specified in the primary documents.
• 6. In the accounting of credit institutions, current intrabank operations and operations for accounting for capital costs are taken into account separately .

The body regulating accounting in credit institutions is the Central Bank of the Russian Federation.

The Bank of Russia establishes rules for maintaining accounting records, presenting financial and statistical reporting, preparation of annual reports by credit institutions.

The rules for maintaining accounting records in credit institutions are based on the following principles.

• 1. Continuity of business. This principle assumes that the credit institution will continuously operate in the future and has no intention or need to liquidate, significantly reduce its activities or carry out operations on unfavorable terms.
• 2. Reflection of income and expenses using the accrual method. This principle means that the financial results of transactions (income and expenses) are reflected in accounting upon their completion, and not upon receipt or payment of cash (their equivalents).

Income and expenses are reflected in accounting in the period to which they relate.

• 3. Consistency of accounting rules. A credit organization must always be guided by the same accounting rules, except in cases of significant changes in its activities or the legislation of the Russian Federation relating to the activities of the credit organization. Otherwise, comparability of data for the reporting period and the period preceding it must be ensured.
• 4. Caution. Assets and liabilities, income and expenses must be assessed and reflected in accounting reasonably, with a sufficient degree of caution so as not to transfer existing risks that potentially threaten the financial position of the credit organization to subsequent periods. At the same time, the accounting policy of the credit institution should ensure greater readiness to recognize expenses and liabilities in accounting than possible income and assets, preventing the creation of hidden reserves (intentional understatement of assets or income and intentional overstatement of liabilities or expenses).
• 5. Timely reflection of transactions. Transactions are reflected in accounting on the day they are performed (receipt of documents), unless otherwise provided by regulations of the Bank of Russia.
• 6. Separate reflection of assets and liabilities. In accordance with this principle, the accounts of assets and liabilities are measured separately and presented in an expanded form.
• 7. Continuity of opening balance. Balances on balance sheet and off-balance sheet accounts at the beginning of the current reporting period must correspond to balances at the end of the previous period.
• 8. Priority of content over form. Transactions are recorded according to their economic substance rather than their legal form.
• 9. Openness. Reports must reliably reflect the operations of the credit institution, be understandable to an informed user and avoid ambiguity in reflecting the position of the credit institution.
• 10. Valuation of assets and liabilities. Assets are accepted for accounting at their original cost. The assets of a credit institution are valued (revalued) at fair value, at cost, or by creating reserves for possible losses.

Obligations are reflected in accounting in accordance with the terms of the agreement in order to ensure control over the completeness and timeliness of their fulfillment. Liabilities are also remeasured at fair value.

The assessment of participation interests in the authorized capital of subsidiaries and affiliates, other legal entities, the value of which upon acquisition is expressed in foreign currency, is determined in rubles at the official exchange rate of foreign currency against the ruble established by the Bank of Russia, effective on the date of their reflection.

The industry accounting standards for credit institutions, the chart of accounts for credit institutions and the procedure for its application are approved by the Board of Directors of the Bank of Russia. Industry accounting standards and the chart of accounts for the Bank of Russia are approved by the National Financial Council on the proposal of the Board of Directors.

Legal regulation of accounting in credit institutions. Legal regulation of accounting in credit institutions is carried out by the Constitution of the Russian Federation, federal laws, as well as by-laws.

In accordance with paragraph “r” of Art. 71 of the Constitution of the Russian Federation, official accounting is under the jurisdiction of the Russian Federation.

The main place in the system of accounting regulation is occupied by the Federal Law “On Accounting”. This Law establishes uniform requirements for accounting, including accounting (financial) reporting, and also provides for the creation of a legal mechanism for regulating accounting. The Federal Law “On Accounting” contains:

• - the concept of accounting and other concepts used by the Federal Law “On Accounting”;
• - accounting procedures;
• - General requirements to accounting (financial) statements

This Law applies to a wide range of economic entities, including commercial and non-profit organizations and the Central Bank of the Russian Federation.

This group includes the Civil Code of the Russian Federation and the Tax Code of the Russian Federation. Civil Code The Russian Federation establishes provisions on mandatory approval annual report, gives definitions of a legal entity, while indicating that legal entities must have an independent balance sheet, etc. tax code The Russian Federation determines the procedure for calculating and paying certain types of taxes: VAT (Chapter 21), property tax of organizations (Chapter 30), etc. The Tax Code of the Russian Federation in Art. 313 defines tax accounting as a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation. Article 331 of the Tax Code of the Russian Federation establishes the specifics of conducting tax accounting income and expenses of banks.

TO this level Legal regulation includes, in particular, the following federal laws:

• - dated July 10, 2002 No. 86-FZ “On Central Bank Russian Federation (Bank of Russia)";
• - dated December 2, 1990 No. 395-1 “On banks and banking activities”;
• - dated December 10, 2003 No. 173-FZ “On currency regulation and exchange control";
• - dated July 27, 2010 No. 208-FZ “On Consolidated Financial Statements”;
• - dated December 30, 2008 No. 307-FZ “On Auditing Activities”;
• - dated December 26, 1995 No. 208-FZ “On Joint Stock Companies”.

The next group consists of regulations of the Bank of Russia.

The Bank of Russia approves industry accounting standards for credit institutions, the chart of accounts for credit institutions and the procedure for its application. The Bank of Russia establishes mandatory accounting and reporting rules for credit institutions, rules for the preparation and presentation of accounting (financial) and statistical reporting.

Credit organizations located on the territory of the Russian Federation carry out accounting in accordance with the Rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation. These Rules are mandatory for all credit institutions in the Russian Federation.

The accounting rules contain the Chart of Accounts for accounting in credit institutions. The rules consist of three parts and appendices.

The first part sets out the basic principles of accounting in credit institutions, general recommendations for organizing and maintaining records in credit institutions.

The second part reveals the purpose and application of each accounting account included in the Chart of Accounts.

The third part covers the organization of accounting work (organization of document flow, intrabank control, document storage, accounting reporting, etc.).

Compliance by credit institutions with the Accounting Rules must ensure:

• - fast and accurate customer service;
• - timely and accurate reflection of banking operations in the accounting and reporting of credit institutions;
• - preventing the possibility of shortages, illegal spending of funds and material assets;
• - reduction of labor costs and funds for banking operations based on the use of automation tools;
• - proper execution of documents issued by credit institutions, facilitating their delivery and use at their destination, preventing the occurrence of errors and the commission of illegal actions when performing accounting operations.

The legal regulation of accounting also includes other acts of the Bank of Russia:

• - Regulation No. 283-P dated March 20, 2006 “On the procedure for credit institutions to form reserves for possible losses”;
• - Regulation No. 279-P dated November 9, 2005 “On the temporary administration for managing a credit institution”;
• - Directive of the Bank of Russia dated November 17, 2004 No. 1517-U “On making payments by the Bank of Russia on deposits of individuals in banks declared bankrupt that do not participate in the system compulsory insurance deposits of individuals in banks of the Russian Federation, and on the procedure for interaction of agent banks with the Bank of Russia";
• - Directive of the Bank of Russia dated July 16, 2012 No. 2851-U “On the rules for drawing up and submitting reports by credit institutions to the Central Bank of the Russian Federation”;
• - regulation “Industry standard for accounting of employee benefits in credit institutions” (approved by the Bank of Russia on April 15, 2015 No. 465-P), etc.

Certain accounting issues are regulated by the internal documents of a particular credit organization, which establish the goals and objectives of accounting, requirements for accounting, accounting documentation, etc. Such documents include local documents (working documents of the organization):

• - regulations on accounting;
• - working chart of accounts;
• - document flow schedules;
• - forms of internal reporting.

general characteristics Accounting chart. The Regulations of the Bank of Russia “On the rules of accounting in credit institutions located on the territory of the Russian Federation” approved the Chart of Accounts of a credit institution (hereinafter referred to as the Chart of Accounts). It is used to reflect the state of the bank’s own and borrowed funds and their placement in credit and other active operations. In accordance with the Chart of Accounts, balance sheets of credit institutions are compiled. Based on the Chart of Accounts, a credit institution must develop a working chart of accounts. IN mandatory the working chart of accounts is approved as part of the accounting policy of the credit institution for each year.

The chart of accounts can be defined as a list of accounts of synthetic accounting of the first and second order. The balance sheet accounts of credit institutions are divided into on-balance sheet and off-balance sheet accounts. Balance sheet accounts are divided into passive and active accounts. Passive accounts are intended for accounting for own and attracted resources, active accounts are for placing them. Balance sheet accounts are divided into first-order accounts - enlarged, synthetic accounts and second-order accounts - detailing, analytical accounts. Off-balance sheet accounts (as well as balance sheet accounts) are divided into first-order accounts - enlarged and second-order accounts - detailing. Off-balance sheet accounts are used to record valuables and documents that do not affect the assets and liabilities of the balance sheet, received by banks for storage, collection or commission, as well as to record strict reporting forms, share forms, other documents and valuables.

The following structure is adopted in the Chart of Accounts: chapters, sections, subsections, first-order accounts, second-order accounts.

Account numbering allows, if necessary, to enter additional personal accounts in the prescribed manner.

The Chart of Accounts consists of five chapters, including the following sections.

A. Balance sheet accounts.

B. Trust accounts.

B. Off-balance sheet accounts.

D. Derivative financial instruments and forward transactions.

D. Deposit accounts.

The structure of the Chart of Accounts allows you to clearly and in detail reflect any banking operations, which makes the activities of the credit institution and the results of these activities transparent and understandable for any external users.

Credit organizations have the right to open savings accounts for legal entities and individuals (clients) for a certain period of time on the same balance sheet account in which it is intended to open a bank account for depositing funds. Spending funds from savings accounts is not allowed. Funds from savings accounts upon expiration of the term are transferred to clients’ bank accounts registered in accordance with the established procedure. Savings accounts should not be used to delay settlements or disrupt the current order of payments.

Separate personal accounts for clients can be opened on accounts for recording transactions on bank accounts to record transactions involving the use of funds for capital investments and other purposes. The opening of these accounts and the execution of transactions on them are carried out on contractual terms on the same balance sheet account where transactions on bank accounts are recorded. In this case, the current order of payments should not be violated. Funds to these accounts must be transferred from bank accounts. Credit institutions carry out control functions on transactions carried out on these accounts within the limits determined by the legislation of the Russian Federation and relevant agreements.

If budget funds are allocated for capital investments, then these operations are carried out in accordance with the procedure for conducting operations with budget funds.

In the Chart of Accounts, a transit account is provided for carrying out certain operations (receiving payments from clients for subsequent transfer to direct recipients). Funds from this account must be transferred in the manner and within the terms specified in the agreement with the recipients of the funds.

The Chart of Accounts contains accounts for accounting for other funds raised and placed. These accounts are intended for accounting for funds, precious metals and securities attracted and placed by credit institutions on a repayable basis under agreements other than a bank deposit agreement, a client’s bank account and a loan agreement (for example, under loan agreements).

Analytical accounting is maintained in the currency of the Russian Federation in the manner determined by the accounting policy of the credit institution.

In the Chart of Accounts, accounts “Reserves for contingent liabilities of a non-credit nature” are allocated to account for the movement (formation (additional accrual), restoration (reduction)) of reserves created in connection with existing reserves of a credit institution on the monthly reporting date contingent liabilities non-credit nature, regarding the amount or timing of which there is uncertainty.

The Chart of Accounts uses the “Cash in Transit” account to account for funds sent to other credit institutions or branches of a credit institution that have not yet been accepted (not credited to the cash desk) by the recipient.

Accounts in foreign currency are opened on any accounts in the Chart of Accounts where transactions in foreign currency can be accounted for. At the same time, accounting for transactions in foreign currency is carried out on the same second-order accounts in which transactions in rubles are recorded, with the opening of separate personal accounts in the corresponding currencies.

Transactions on accounts in foreign currency are carried out in compliance with the currency legislation of the Russian Federation.

Analytical accounting accounts can be maintained only in foreign currency or in foreign currency and rubles. Synthetic accounting is carried out only in rubles.

The recalculation of analytical accounting data in foreign currency into rubles is carried out by multiplying the amount of foreign currency by the official exchange rate of foreign currency against the ruble established by the Central Bank of the Russian Federation.

When maintaining accounts only in foreign currency, the total balances of all personal accounts in foreign currencies of the corresponding second-order balance sheet account must be reflected in the accounting registers in rubles at the official exchange rate. This data should be used to reconcile analytical accounting with synthetic accounting.

All banking transactions carried out by credit institutions in foreign currency must be reflected in the daily balance sheet only in rubles. For additional control and analysis of transactions in foreign currency, credit institutions are allowed to develop special programs and accounting registers.

The Chart of Accounts allocates special accounts for accounting for transactions with non-residents of the Russian Federation. If the name of the account does not contain the word “non-resident”, then the account is used to reflect transactions of residents. The concepts of “resident” and “non-resident” correspond to the currency legislation of the Russian Federation.

In order to control the sale (disposal) of the property of a credit organization and display the results of these operations, accounts for their accounting are specially allocated in the Chart of Accounts.

The Chart of Accounts provides second-order accounts for recording income, expenses, profits, losses of a credit organization, and the use of its profits.

Each accounting employee of a credit institution is responsible for performing accounting operations. The procedure for performing transactions by individual employees is determined by the management of the credit institution. In the same time individual operations cannot be carried out solely by the accounting employee, but must be carried out according to the accounting with the additional signature of the supervisory employee.

All transactions performed during the working day are reflected in the daily balance sheet of the credit institution (its branch).

The credit institution develops and approves accounting policies. Accounting policy is developed and approved by the credit institution in accordance with the Accounting Rules and other regulations of the Bank of Russia.

The accounting rules and other regulations of the Bank of Russia do not contain the concept of the accounting policy of a credit institution. The Rules disclose only the main provisions of the accounting policy of a credit institution. The concept of accounting policy is disclosed in the Federal Law “On Accounting”, according to which accounting policy is understood as a set of methods for maintaining accounting records by an economic entity.

The accounting policy of a credit organization is approved by the head of the credit organization (in the form of an order). The following are subject to mandatory approval by the head of the credit institution:

• - working chart of accounts based on the Chart of Accounts for accounting in credit institutions;
• - forms of primary accounting documents;
• - forms of accounting registers, which do not include standard forms of analytical and synthetic accounting established by the Rules;
• - the procedure for conducting an inventory and methods for assessing types of property and liabilities;
• - the procedure and cases of changes in the value of fixed assets in which they are accepted for accounting (revaluation, modernization, reconstruction, etc.);
• - methods for calculating depreciation on fixed assets, intangible assets and real estate temporarily not used in core activities;
• - the procedure for attributing the cost of material inventories to expenses;
• - document flow rules and technology for processing accounting information, including branches (structural divisions);
• - the procedure for monitoring intra-bank transactions;
• - the procedure and frequency of printing analytical and synthetic accounting documents on paper. In this case, the balance sheet and turnover sheet must be printed on the first day of each month;
• - other solutions necessary for organizing accounting.

The chief accountant of a credit organization is responsible for the formation of accounting policies, maintenance of accounting records, and timely submission of complete and reliable accounting (financial) statements. The head of a credit institution is obliged to entrust accounting to the chief accountant. The chief accountant of a credit organization must meet the requirements established by the Bank of Russia (higher economic or legal education, experience in managing a department or other division of a credit organization whose activities are related to banking operations, at least one year, and if the candidate has another higher education- at least two years; absence of unexpunged or outstanding convictions for committing intentional crimes, etc.). The assessment of the qualifications and business reputation of the chief accountant is carried out on an ongoing basis when the Bank of Russia supervises the activities of credit institutions.

The chief accountant ensures compliance of the operations carried out with the legislation of the Russian Federation, as well as the regulations of the Bank of Russia, control over the movement of property and the fulfillment of obligations. The requirements of the chief accountant for documenting transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the credit institution. Without the signature of the chief accountant or his authorized officials, settlement and cash documents should not be accepted for execution.

Accounting policies must be applied consistently from year to year. Changes in accounting policies may be made under the following conditions:

• - changes in the requirements established by the legislation of the Russian Federation on accounting, federal and (or) industry standards;
• - development or selection of a new method of accounting, the use of which leads to an increase in the quality of information about the object of accounting;
• - significant change in operating conditions economic entity. In order to ensure comparability of accounting (financial) statements for a number of years, changes in accounting policies are made from the beginning of the reporting year, unless otherwise determined by the reason for such a change.

Organization of accounting work. For the purpose of organizing accounting in a credit institution, a accounting department(department, management). All documents received during operating hours in accounting services, including from branches, are subject to registration and reflection in the accounts of the credit institution on the same day. The credit institution approves the rules of document flow. Each fact of economic life is subject to registration with a primary accounting document. All data contained in primary documents is reflected in accounting registers. The data contained in the accounting registers is subsequently reflected in the accounting (financial) statements. Accounting registers can be maintained both on paper and electronically.

In accordance with the Rules and Art. 19 of the Federal Law “On Accounting”, credit institutions are obliged to organize and carry out internal control of the facts of economic life. The accounting department of a credit institution must have employees who are responsible for subsequent control of completed accounting transactions, including cash transactions. All accounting transactions transactions made on the previous day must be fully verified within the next business day on the basis of primary documents, entries in personal accounts and in standard forms of analytical and synthetic accounting. Internal control is carried out when opening accounts, accepting documents for execution, as well as at all stages of processing accounting information, performing transactions and reflecting them in accounting. The head of the credit institution, along with general monitoring of the condition accounting work is obliged to check the timeliness of drawing up balance sheets and reporting, periodically monitor the timeliness and completeness of crediting funds to customer accounts, and the direction of settlement and cash documents for their intended purpose.

Credit organizations are obliged to ensure the safety of cash documents, accounting documents, accounting registers, standard forms of analytical and synthetic accounting and accounting (financial) reporting. Credit organizations are required to store cash documents, accounting documents, accounting registers, standard forms of analytical and synthetic accounting and accounting (financial) statements for a period of time. regulatory deadlines storage, but not less than five years. Responsibility for organizing the storage of accounting documents, accounting registers, standard forms of analytical and synthetic accounting and accounting (financial) statements lies with the head of the credit institution.

Storage of accounting documents, accounting registers and standard forms of analytical and synthetic accounting on on paper carried out in specially equipped premises (archives).

A credit institution prepares and submits reports on its activities to the Bank of Russia.

Reporting of a credit institution. A credit institution prepares and submits reports on its activities to the Bank of Russia. Accounting (financial) statements provide information about financial situation economic entity as of the reporting date, the financial result of its activities and cash flows for reporting period, systematized in accordance with the requirements established by law 1.

Annual reporting compiled for the reporting period (calendar year - from January 1 to December 31 inclusive). This reporting must include performance indicators of all divisions of the credit institution, including its branches and internal structural units. Annual reports are prepared in the currency of the Russian Federation. In annual reporting, all assets and liabilities in foreign currency are reflected in rubles at the official exchange rate of the corresponding foreign currency against the ruble established by the Bank of Russia on the reporting date. Assets and liabilities of credit institutions in precious metals are also reflected in rubles at the discount price established by the Bank of Russia as of the reporting date. The procedure for drawing up annual reporting is approved by the administrative documents of the credit institution. The annual reporting of a credit institution is subject to mandatory audit. Annual reports are submitted by credit institutions to the territorial institutions of the Bank of Russia, which supervise their activities. Annual reports are published along with auditor's report according to the instructions of the Bank of Russia dated September 4, 2013 No. 3054-U “On the procedure for drawing up a credit

See art. 3 of the Federal Law “On Accounting”.

of the annual accounting (financial) statements of various organizations.”

The forms, procedure for drawing up and submitting reports are regulated by Bank of Russia Directive No. 2332-U dated November 12, 2009 “On the list, forms and procedure for drawing up and submitting reporting forms of credit institutions to the Central Bank of the Russian Federation.”

The annual report of a credit institution includes the following reporting documents:

• - balance sheet;
• - income statement;
• - report on the level of capital adequacy to cover risks, the amount of reserves to cover doubtful loans and other assets;
• - information about mandatory standards;
• - cash flow statement.

Features of accounting state corporation Vnesheconombank. The Bank of Russia establishes the specifics of accounting by the state corporation “Bank for Development and External Relations”. economic activity(Vnesheconombank)". Vnesheconombank is a state corporation created by the Russian Federation.

In accordance with the Federal Law of May 17, 2007 No. 82-FZ “On the Development Bank” (Article 7), the rules for maintaining Vnesheconombank’s accounting records are established.

Vnesheconombank maintains accounting records in accordance with Bank of Russia Regulation No. 385-P dated July 16, 2012 “On the rules for maintaining accounting records in credit institutions located on the territory of the Russian Federation,” but taking into account the specifics of accounting established by the Bank of Russia.

The reporting year of Vnesheconombank is set from January 1 to December 31 calendar year inclusive.

The annual report of Vnesheconombank is compiled annually no later than April 30 of the year following the reporting one, and approved by the supervisory board of Vnesheconombank no later than June 15 of the year following the reporting one.

The annual report of Vnesheconombank includes a report on the activities of Vnesheconombank for the reporting period, annual financial statements, cash flow statement, capital flow statement, report on the use of profits, report on the formation and use of reserves and funds of Vnesheconombank.

See clauses 1.5-1.10 of the Bank of Russia regulation “On the rules of accounting in credit institutions located on the territory of the Russian Federation”.

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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:

Study the regulatory 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 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, 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 banking system 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, the rules for maintaining accounting records, presenting financial and statistical reporting, and drawing up annual reports by credit institutions are 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 foundations 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;

Compliance of synthetic accounting with 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 agreed upon by the founders (participants) of it monetary value, 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 the market price of identical property on the date of recording.

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 a collection 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 as of the 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 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 by law as 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 objects construction.

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 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 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 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. 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 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 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 received or to be received from insurers insurance compensation in correspondence with accounts for accounting of 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.

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 the provision of services to third-party organizations under orders, contract agreements, author's order agreements or contracts 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.

Another important feature of 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 Regulation of the Bank of Russia 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 of the property complex of a credit organization (in 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 on this liability account 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.).

With everyone officials, responsible for the safety of material assets, upon hiring, an agreement on full financial responsibility is concluded. 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 is credited 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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Part 1

The practice of application by banks of Chapter 30 of the Tax Code of the Russian Federation, taking into account the explanations of the Ministry of Finance of Russia, the Federal Tax Service of Russia and judicial practice:

• Assessment and forecasting of tax risks.
• Hierarchy tax clarifications regulatory bodies and judicial acts: letter to letter, definition to definition - discord. - New in explanations and judicial practice on bank property tax in 2015-2016.

The impact of changes in 2016 in the accounting procedure for fixed assets of banks on tax base for corporate property tax:

• Changes in the procedure for the formation of the initial cost and recognition, depreciation and accounting for repairs and maintenance, revaluation and depreciation, derecognition and requalification of fixed assets in accordance with Regulation No. 448-P - short review from the point of view of corporate property tax.
• What is the methodological inaccuracy of the letter of the Ministry of Finance of Russia dated 02/05/2016 N 03-05-04-01/5884, the prospects for its application and challenge.
• Bank property tax for rent and presence of branches in 2016.

Bank property tax, calculated at cadastral value:

• Tax Code of the Russian Federation and regional legislation on objects taxed at cadastral value.
• Application practice and disputes 2015-2016

Error correction:

• How to fix possible mistakes in the declaration for previous years.
• Do we apply paragraph 3 of paragraph 1 of Article 54 of the Tax Code of the Russian Federation to the property tax of organizations?
• Clarifying the amount of property tax and income tax is an error or a new circumstance.

Cost of the first part - 7500 rub.
Form of training - in person/online

Part 2

Practical use Bank of Russia Regulations No. 448-P dated December 22, 2014:

• Formation of the cost of objects. Measurement of cost at initial recognition. Recommended list of costs included in the initial cost. VAT accounting problems.
• Accounting and accounting estimates according to Regulation 448-P.
• Materiality criteria for identifying an inventory item. Recommendations for establishing materiality criteria in accounting policies (absolute cost limit, relative level materiality, qualitative criterion of materiality). Classifier of fixed assets.

Selection of models and methods of accounting in accounting policies.

Accounting estimates when forming value upon initial recognition and subsequent accounting of fixed assets:

• determining the cost when purchasing with installment payment;
• commitments to dismantle and restore the environment;
• estimated salvage value;
• useful life.

Derecognition of fixed assets.

• New in accounting for intangible assets. Recognition of objects as intangible assets. In what cases is it permissible to use deferred expenses?
• Practical application and errors in accounting for real estate temporarily not used in core activities (VNOD).
• New object accounting - long-term assets intended for sale. Conditions for recognition as long-term assets held for sale.

Sales plan and requirements for it. Implementation of the sales plan. Consequences of failure to implement a plan to sell a long-term asset.

In what cases is it permissible to increase the timing of the sale of an asset?

New in inventory accounting.

Choosing how to write off their inventory category.

A new accounting object is means and objects of labor received under compensation and pledge agreements, the purpose of which is not defined.

Conditions of recognition.

Measurement at initial recognition and subsequent measurement of objects. Accounting policy regarding accounting of means and objects of labor.

Termination of recognition.

Impairment.

• List of signs of impairment. Criteria for the materiality of signs of impairment in accounting policies.
• Recoverable amount and value in use of the item. Estimation of future cash flows.

Property tax from January 1, 2016. The impact of accounting on the tax base:

Organization of document flow, internal documents and procedures for testing for impairment of property, plant and equipment and other items.

The cost of the second part is 7800 rub.
Form of training - in person/online

Part 3

• Changes in property accounting procedures from July 1, 2016: sale of fixed assets with zero residual value; transfer of fixed assets to long-term assets held for sale
• Features of the classification of property as an object of fixed assets, issues of formation of its initial value: criterion of materiality; VAT; combining homogeneous objects into one object; cost accounting for major renovation and technical inspection; reflection of future costs of dismantling, liquidation and restoration of the environment; purchase of property with deferred (installment) payment
• Current issues in the application of liquidation value: economic entity; initial calculation; materiality criterion; subsequent revision; formula for calculating depreciation after subsequent revision
• Features of the annual review of the useful life and method of calculating depreciation
• Accounting for property received under compensation agreements, collateral: classification by category; determination of reliable fair value; VAT; follow-up assessment; operating and capital costs
• Accounting for intangible assets: classification features; VAT; determination of useful life; subsequent costs
• Current issues in inventory accounting: formation of initial cost; options for follow-up assessment; write-off for production; Features of accounting for materials on the new account No. 61013
• Features of the use of accounts for accounting expenses (income) of future periods from January 1, 2016

The cost of the third part is 8200 rub.
Form of training - in person/online

Event cost: 16500 rub.
Form of study: In person / Webinar