Introduction

Accounting for off-balance sheet accounts credit organization Passed on accounts No. 906 - No. 918 and corresponding accounts No. 99999, 9998. Outbalance operations are reflected in the debit of one and the credit of another account. Double record is issued by correspondence of accounts or accounting wiring Debuted and credited account on the amount of operation. Order accounting and reporting is elected by the provision of the Bank of Russia. On off-balance sheet accounts are reflected: funds and values \u200b\u200bthat do not belong to the bank, but in its storage and in management (including trust management); No commitments and demands (urgent transactions; dead and overdue payments; securities (depository activities) in pieces. Primary accounting information on these accounts is recorded on off-balance orders, on the basis of these data, analytical and synthetic accounting is implemented in the bank's reporting.

The object of the study is the accounting of operations of bankrupt bank accounts.

The aim of the work is to consider the procedure for carrying out accounting on off-balance sheet transactions of credit institutions.

The tasks are solved in the work:

§ to consider off-balance accounts from the point of view of account plan and determine the reflection of off-balance sheet accounts in the primary and periodic reporting;

§ identify the features of accounting for off-balance sheet accounts;

§ Make a balance at the next reporting date and make brief conclusions about change financial state bank.

Accounting for off-balance sheet accounts of a credit organization

The procedure for accounting and reporting of off-balance sheet accounts of a credit institution

Bank's bankruptcy transactions are taken into account by the amount for these accounts in accounts in the accounting and reporting system of the credit institution.

Accounting for credit institutions is an ordered system for collecting, registering and summarizing information in monetary terms about property, organizations' liabilities and their movement through a continuous, continuous and documentary accounting of all economic operations. Accounting facilities are the property of organizations, their commitments and economic operations carried out by organizations in the process of their activities. The main tasks of accounting are: the formation of full and reliable information on the activities of the organization and its property situation; Providing information necessary internal and external users accounting reporting, including by regulatory organizations, in accordance with the approved standards, regulations and estimates; Preventing the negative results of economic activities of the Organization and the detection of intra-economic reserves financial Sustainability. All credit organizations are obliged to be based on synthetic and analytical accounting Accounting reporting.

The bank's balance sheet consists of two parts: an asset (shows the cost of all property) and liability (bank commitments and its capital). Accounts are divided into balance and off-balance sheets. Balance accounts reflect cash and non-cash money, calculations, attracted funds, funds, income and expenses, profits and losses. Accounting on accounts is carried out in multicurrency terms.

On off-balance sheet accounts reflect: unpaid authorized capital, securities, settlement operations and documents, credit and leasing operations, debt written off and issued due to balance, as well as there are accounts for correspondence. Outbalance accounts are grouped into sections based on the economic content of valuables and documents taken on them (Figure 1)

Fig.1 Scheme of off-balance accounts

Special banking documentation is developed and approved Central Bank RF and mandatory use. To keep information on the Bank's activities for off-balance sheet indicators, documents presented in Table 1. The forms of documents are unified and the standard details are provided for by the Regulations on the settlement documents. An important and compulsory fact is the presence in the document of analytical and synthetic information, the instructions of the corresponding accounts and the amounts of operations performed. Signatures of financially responsible persons and controllers are checked with their samples. As a result of input primary accounting informationrecorded in documents and its processing, accounting receives all the necessary data from both analytical and synthetic nature, reporting forms, balance sheets, etc.

Table 1

Documents for recordings on off-balance accounts

The reporting of credit institutions is divided into periodic and annual, official for external users and managerial for internal use. Periodic - daily, five-day, monthly, monthly and quarterly. Annual - content, volume and results of the bank for reporting period. The most important documents included in the reporting of credit institutions are:

negotiable statement;

balance sheet;

profit and loss statement and total financial statements.

Offline account

Offline account - the score designed to summarize information on the presence and movement of values \u200b\u200bthat do not belong to the economic entity, but temporarily in its use or disposal, as well as to control individual economic operations. Synonym is also the concept of "off-balance sheet". The latter is most often applied to credit institutions.

On the off-balance accounts are taken into account:

• reserve funds of monetary tickets and coins
• obligations of borrowers
• estimated documentstransferred to the bank to collection (for payments)
• values \u200b\u200btaken on storage
• forms of strict reporting, check and receipt books, letters of credit for payment, etc.

• Account 001 "Rental fixed assets"
• Account 002 "Commodity and material values \u200b\u200badopted for responsible storage"
• Account 003 "Materials adopted in recycling"
• Account 004 "Products adopted at the Commission"
• Account 005 "Equipment adopted for installation"
• Account 006 "Strict Reporting Blanks"
• Account 007 "Written off at a loss of debt of non-payable debtors"
• Account 008 "Providing commitments and payments received"
• Account 009 "Providing commitments and payments issued"
• Account 010 "Depreciation of fixed assets"
• Score 011 "Fixed Rental Tools"

The organization may supplement the list of specified accounts and apply them to account if they describe their characteristics in their accounting policies.

see also

Links

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Watch what is a "off-balance account" in other dictionaries:

Arr. Tied with taking into account values, documents and orders that are not related to assets and liabilities of banks. Explanatory dictionary Efremova. T. F. Efremova. 2000 ... Modern explanatory dictionary of the Russian language

outbalance - Offscalla Annovy ... Russian spelling dictionary

outbalance - Fabub / Nsi ... Ply. Apart. Through a hyphen.

In the bank accounting account, which takes into account values \u200b\u200bnot related to the assets of the bank, as well as some monetary documents and instructions for the operation. On the bank's bank accounts are taken into account: reserve cash funds ... ... Financial vocabulary

See the Account Ralea Dictionary of Business Terms. Academician. 2001 ... Business Terms Dictionary

Legal vocabulary

The account of the enterprise, the bank used to account for the values \u200b\u200bthat are not included in the balance sheet not reflected in its assets and liabilities. Rayzberg BA, Lozovsky L.Sh., Starodubtseva E.B .. Modern Economic Dictionary. 2 e ed., Act. M.: Infra M. 479 s .. ... ... Economic Dictionary

Off-balance account - (English Account Outside of Balance) in the bank accounting account, which takes into account values \u200b\u200bthat are not related to its assets, as well as some monetary documents and instructions for performing operations. At V.S. Considered ... Encyclopedia Rights

The accounting account of the enterprise, the Bank used to take into account funds that do not belong to the company's rights not included in the balance sheets that are not reflected in its assets and liabilities, for example, leased fixed assets; Commodity ... ... Encyclopedic Dictionary of Economics and Law

off-balance account - accounting account, designed to take into account funds that do not belong to this enterprise under property rights, for example, rented fixed assets; Commodity material values \u200b\u200badopted for responsible storage; Equipment adopted ... ... Big Law Dictionary

Off-balance accounts

See also:

Bills are divided by balance and outbalance. On the balance accounts Reflective cash and non-cash money, calculations, attracted funds, funds, income and expenses ...

Section: Right, Business, Finance. Outbalance Bills.

When the date of the currency is occurred (per day T + 2), the requirements and obligations are transferred to outbalance accounts on the balance According to the corresponding facial accounts in the following way

pledge agreement. Received securities reflected in the debit offbalance bills. Within the expense of offbalance bills Paper are written off when their disposal.

In plan accounts Inpaid: A. Balance bills. Section 1. Capital and Funds. … IN. Outbalance bills. Section 2. Unpaid authorized capital of credit institutions.

As soon as balance bills 61306 - 61406 Together with the result of the current revaluation, ...

The issuance of subsequent trenches within the maximum, the amount established by the Agreement is reflected on the same facial accountopen on the relevant balance and offbalance accounts, in...

Simultaneously with the opening of the above-mentioned facial bills On the balance sheet bank A-lender A on offbalance account 91309 "Unused limits for granting a loan in the form of overdraft ...

Unlike balance accountsin which operations are recorded by the method double recordingfor offbalance bills Characteristic is the same records.

All other securities refer to non-emission securities. Securities are also taken into account on accounts Section "D" Plan accounts. accounting ( outbalance bills depot).

Wash balances - These are accounts intended to summarize information on the availability and movement of values \u200b\u200bthat do not belong to the organization - a business entity, but temporarily in its use or disposal.

Washing accounts are ancillary accounting accounts.

They are used if the accountant needs information that is not on balance accounts.

Remains for off-balance accounts are not included in the balance, but are shown for its result, i.e. Balance.

On the financial results The data of these accounts do not affect and in the statements of the enterprise do not reflect them.

For what purposes are used off balances

As a rule, on off-balance accounts:

1) consideration of the presence and movement of property (to ensure its safety):

or not owned by the organization;

or own property of the organization, the cost of which is debited on expenses.

2) the information that needs to be disclosed in explanations to accounting balance and the report on financial results.

The main tasks of off-balance accounts are:

ensuring control over material valuesnot belonging to this enterprise;

monitoring the safety of material values \u200b\u200blisted on these accounts for timely execution of documents for the receipt and disposal of these funds;

ensuring the right organization of accounting on these accounts;

providing comprehensive and full information on these accounts to assess the creditworthiness and financial sustainability of the enterprise.

Types of off-balance accounts

There are the following off-balance accounts provided for by the account plan.

For the accounting of property that is not owned by the organization, off-balance accounts are used:

• Accounting for off-balance accounts

  The off-balance accounts also, as well as ordinary accounting accounts, are a two-way table :.

  Accounting for off-balance accounts is carried out on a simple system.

  Double recording on off-balance accounts is not used, that is, when making postings on off-balance accounts, you do not need to reflect the same amount on the debit of one account and the credit of another account.

  The debit of off-balance sheet accounts reflects the receipt of property, receiving and issuing collateral, and on the loan - the disposal of property and the termination of the provisions.

  The balance at the beginning of the month reflects the presence of the type of funds taken into account in the account.

  The debit reflects the receipt, and on the loan - the write-off of these funds.

  The balance at the end of the month of the debit shows the balance of funds at the end of the month and is calculated by the formula:

  Balance at the end of the month \u003d balance at the beginning of the month + turnover by debit - the turnover on the loan.

  The final balance of such an account is always debit.

  
  

  There are still questions on accounting and taxes? Ask them on the accounting forum.

  Wootband accounts: details for accountant

  • About the obligation of accounting for off-balance account 002

    Russian organization to keep records offline account 002 "Commodity and material values \u200b\u200badopted ... russian organization keep records on the off-balance account 002 "Commodity and material values \u200b\u200badopted by ... organizations. In addition, the maintenance of this offshore account is provided for by paragraph 155 Methodical instructions... many others used in the practice of off-balance sheet accounts that are not directly provided for in the regulatory ... literally explains the maintenance of accounting for the off-balance account 002 only for buyers' organizations ...

  • Application of off-balance accounts

    ... 1C on off-balance account 01? Is it reflected on the off-balance account 01 Real estate objects ... institutions enter additional off-balance accounts? Should I take into account on the off-balance account 01 items, ... "1C" on the off-balance account 01? Is it reflected on the off-balance account 01 Real estate objects ... institutions enter additional off-balance accounts? Should I take into account on the off-balance account 01 items, ... the program "1C" on the off-balance account 01? On the off-balance account 01, the rights of use are taken into account ...

  • Wash balances

    Punishment. What reflects the balance accounting accounts for balance sheets take into account ... users. Receipt and write-off from the off-balance account can be conducted by documents "1C", ... for off-balance accounts do not forget to specify the appropriate flag "Display off-balance accounts". Washing accounts for ... are taken into account by the balance, use the balance accounting accounts of the third group. For example ... this case will be advisable to use the off-balance account, with which you can ...

  • Accounting for off-balance accounts of NFA objects

    Balance accounting objects are used by off-balance accounts. Attention should be noted that the balance accounting objects are used off-balance accounts. Attention should be noted that ... how the off-balanced accounts work by the 157n instruction is provided by a thirty one offline account. We remind you that ... formation of accounting policies. Motion on off-balance accounts is reflected as follows - debit ... It is necessary to perform records on off-balance accounts. Rent of non-financial assets to ...

  • How to organize tank records?

    Tires installed on the car Wash Abandon account 09 Wash Abansive Account 09 Washing account 09 In the accounting ... Tirelessness) Offline Account 09-1 m. Oh. l. - driver off-balance account 09-1 ... Tires with offline accounting Offline Account 09 Wash Abansive Account 09 Wash Abansive Account 09 Adopted Writing Tires ... Offline Account 02 Ware Account 02 Ware Account 02 Spired Tires Off NoBare Accounts Ware Account 02 Ware Account Account 02

  • Costs for the acquisition and account of award attribute

    Premium Attributes To Ware Accounting The Wash Abansive Account 07 is debited with a premium attribute with ... Premium Attributes To Ware Accounting Accounting Account 07 Written Award Attribution With ... Offline Accounting Pressure Offer Account 07 * The account is used by officials ... Reflection of disposal money On the off-balance account 18. School ( state-financed organization) By ... fiscal year without reflection on the off-balance account 07. Federal Standard of Accounting ...

  • Calculations with accountable persons

    567 0 2014 610 Wash Abandon account 18 EXAMPLE 1. OPERATION OF AUTONOMNOAL ... 210 03 561 WORK OFFERS SUBJECT 17 0 201 11 610 * WILL BEAUTING 18 1 ... 567 0 210 03 661 Washing account 18 Adopted on the basis of the advance ... 11 510 * Wootband score 18 1 201 23 610 Watchband account 18 1 304 ... 561 Wash Abandon account 17 (Code 510 KUP) 4 201 11 610 Ware Account 18 ... 561 Ware Account 17 (Code 510 KUP) 4 201 11 610 WOMBABANS Account 18 ... 510 Watchband Account 18 (Code 346 KUP) 4 201 23 610 Watchband account 18 ...

  • Consider the BSO as part of the materials

    Objects Instruction No. 157n provides an off-balance account 03 "Similar reports", ... politicians. Blanks are reflected in the off-balance account 03 in the context of the responsible ... At the same time, the forms are reflected on the off-balance account offline account 000 500 written off decorated ... Blanks are reflected on the off-balance account (in the conditional assessment) Ware Account 03-1 2 ... Implementation Stamped Blanks Account 03-2 Watchband account 03-1 2 ... - 1 890) PC. Warely Account 03-3 Wash Abansive Account 03-2 110 Specified ...

  • Accounting for souvenir products

    000 8 000 Ware Account 17 (Article 510 Cosu) Offline Account 18 (Article ... 610 60 000 Ware Account 17 (Article 510 Cosu) Ware Account 18 (Article ... 660 60 000 Washing Account 17 (Article 510 CosSov Account 18 (article ... 345 Instructions No. 157n are taken into account on the off-balance account 07 "Awards, Prizes, Cups ... (Awards) Souvenirs are written off off the off-balance account 07. Consider the reflection procedure for the specified ... and are intended for implementation; offline account 07 - If the souvenirs purchased ...

  • Souvenirs for awarding: we take into account the new

    For accounting for these objects, an off-balance sheet account 07 "Awards, Prizes, Cups ...) is designed, such values \u200b\u200bare reflected in the off-balance account 07 until their transfer ... of the year"). Accounting for souvenirs on the off-balance account 07 is carried out at the cost of them ... At the same time, the souvenirs issued are reflected on the off-balance account offline account 07 2 000 are written off on ... the basis of the actual actual souvenirs off-balance account 07 2,000 with ... reserves of one-time application. At the same time, the off-balance account 07 for the registration of souvenirs, ...

  • Reflection of receivables in reporting accounting forms

    Balance accounting of the institution is conducted on the off-balance account 04 "Debt of insolvent debtors". ... and obligations on off-balance accounts. The presence of debt reflected on the off-balance account 04 is reflected ... 04, will reflect like this: the offline account number is the name of the off-balance account, the indicator of the row code on ... income and disposal reflected in the off-balance accounts 17 "Receipt of money", ... property and obligations on off-balance accounts; Report on the execution by the institution ...

  • Accounting BSO, souvenir products in the institution

    Accounting for these objects is carried out on the off-balance account 03 "Strict Reporting Blanks". ... At the same time, the acquired BSOs were reflected in the off-balance account 03. According to the rules established by ... No. 157n, the BSO is taken into account on the off-balance account 03 in the context of those responsible for ... establishing the procedure for accounting for BSO on the off-balance account 03, in 2019 ... Reporting) Their accounting is carried out on the booth-balanced account 03 "Strict Reporting Blanks" ... Valuable gifts (souvenirs) are reflected in the off-balance account 07 "Awards, Prizes, Cups and ...

  • Accounting for calculations using payment cards

    1 700 Enlargement of the off-balance account 17 (510 KUP) Increase of off-balance account 18 (340 KhUn ... 000 50 Reducing off-balance account 18 (340 Cosu) Increase of off-balance account 18 (610 Cosu ... from the bank Payment Terminal Increased offline account 01 * 17 000 Revenues are accrued ... Increase in the off-balance account 17 (510 Cosu) 2 201 23 610 Increase in the offline account 18 ... free useis subject to reflection on the off-balance account 01 "Property obtained in the use of ...

  • Return of target subsidies

    11 610 150 000 Increase in off-balance account 18 (Cosu 225) Accrued costs ... 11 610 300 000 Increase in off-balance account 18 (Cospu 225) accrued debt ... 81 000 270 000 Enlargement of the off-balance account 17 (CUP 180) accrued costs .. . 11 000 262 000 Enlargement of the off-balance account 18 (KuSU 296) Accrued income ... 81 660 * 100 000 Increase in off-balance account 17 (Cospu 183) Accrued debt ... 11 610 7 000 Increase in off-balance account 18 (Cosu 610) Attraction of own ...

  • Reconciliation of calculations with counterparties on contractual obligations

    Accounts receivable is taken into account on the off-balance accounts in the manner defined ... from the balance sheet accounting of the institution is designed for an off-balancen account 04 "Debt of insolvent debtors ... Warely account 04 - 16 500 debt debt from a booban account on the basis of a court decision - an off-balance account ... Simultaneous reflection of the charged amount on the off-balance account 20). Changing the Debt of the Institution ... taken into account accounts payable Beyond the balance of the off-balance account 20 - 8 600 * * ...

Accounts chapter in designed to account for values \u200b\u200band documents accepted for storage, commissioning, commission, as well as forms valuable papers, other blanks, deposit books, banking settlement cards, etc.

The off-balance sheet accounts of this chapter on economic content are divided into active and passive. Including operations are recorded by double recording using two technical accounts: the active accounts correspond to the corresponding 99999, passive - with a score of 99998, while accounts 99998 and 99999 are conducted only in rubles. A double recording can also be done by transferring amounts from one active off-balance account to another active account or from one passive account - to another passive account. Chapter B includes six sections (Table 13.8), which begin with numbers 2.

Table 13.8.

Sections of Chapter B.

Section 2. Unpaid authorized capital of credit institutions.

The accounts of the section are designed to take into account the unpaid part of the nominal value of shares placed with installments of payment, in the credit institutions created in the form joint Stock Company, unpaid value of fractions (their parts) authorized capital - in credit institutions created in the form of a limited (additional) liability company.

Section 3. Securities.

The accounts of this section take into account the shaders of securities:

• - the blanks of their own securities intended for distribution - the first-order account of 907 "unstoppable securities";
• - Blanks of securities of other issuers - account 908 "Securities of other issuers". Accounts are designed to take into account the forms of securities obtained under the Commission agreements or the assignment for sale to the first owners.

Blanks of securities are taken into account in the conditional assessment: 1 ruble for 1 form. All accounts section are active.

Section 4. Estimated operations and documents.

The section includes accounts for accounting for settlement operations and documents, calculations on mandatory reserves, operations with currency values, as well as accounting for different values \u200b\u200band documents.

The first-order account 909 "Calculated Operations" includes the active accounts of the second order on accounting of the Card County Documents:

• - Account 90901 "Estimated documents waiting for cash payments that awaiting permits for conducting operations" to account for the amounts received to pay for payment documents waiting for acceptance. In analytical accounting of the credit institution, a card file is maintained (K 1) on the settlement documents waiting for acceptance to pay, with the opening of personal accounts for payment timing;
• - Account 90902 "Order, NS paid on time" to account for the amount of settlement documents, not paid in time in the absence or failure of funds in the payer's account. In analytical accounting of the credit institution, a card file (K 2) and facial accounts opened for each payer are conducted;
• - Account 90904 "Not paid within the period of settlement documents due to the lack of funds for correspondent accounts of the credit institution" to test the amounts of settlement documents that were not paid in time in the absence or insufficiency of funds on a correspondent account of the credit institution. In analytical accounting of the Bank of Russia, a card file (K 3) and facial accounts for each credit institution are conducted.

Section 5. Credit and leasing operations, conventional obligations and conditional requirements.

The accounts of this section are intended to account for the obtained provision of loans and assets transferred to the provision.

On the relevant accounts of the second order of account 913 "Provision received by placed funds, and conditional obligations" is taken into account the obtained provision of the provided loans, deposits and other placed funds, securities obtained on operations performed on a returnable basis, conventional obligations of the non-credit character issued by guarantees and guarantees. Also account 913 is designed to account for unused credit lines and limits for providing funds in the form of overdraft and under the debt limit.

For the record balance value valuable papers, precious metals and property transferred to the provision of funds received guarantees and guarantees, unused credit lines and limits to receive interbank funds and the nominal value of the acquired requirements of the requirements in the section provides for an active account 914 "Assets transferred to the funds of attracted funds and conditional requirements of the credit character. "

Section 6. Debt derived for the balance.

The section consists of three main accounts:

• - Account 916 "Debt on interest payments on the principal debt not written off from the balance" to reflect accrued interest on loans, deposits and other funds with the balance sheet. In accordance with the requirements of the Bank of Russia, interest accrued on placed fund balance sheets are carried out, and are reflected in a bank account 916;
• - score 917 "Debt on interest payments on the principal debt written off due to the impossibility of recovery" to reflect the incomplete interest on debt responsible due to the impossibility of recovery of debt on loans, deposits and other placed funds;
• - score 918 "Debt over the amount of the principal debt, written off due to the impossibility of recovery" to reflect written off material values \u200b\u200band accounts receivable Due to reserves for possible losses.

Section 7. Corresponding accounts.

The section contains two special accounts:

• - active account 99998 "Account for correspondence with passive accounts for double recording";
• - Passive account 99999 "Account for correspondence with active accounts for double recording."

These accounts are applied to reflect operations on off-balance accounts by double recording. Accounting for these accounts is carried out only in rubles. Application of accounts 99998 and 99999 is caused by the need to balance unigneous recording on off-balance sheet accounts to obtain balances under Chapter B.