At transactions of purchase and sale of bills on which date of calculation does not coincide with date of the conclusion of the transaction, accounts according to the accounting of the acquired bills correspond to accounts according to the accounting of conversion transactions 4740
B – accounts of trust management. Reflect the means delivered in trust management, showing investment of funds and result on them. The balance of trust management is formed separately.
If there comes the term of payment of percent, arrears are reflected in the separate personal accounts opened on. 4742 I.e. the separate account of arrears is not present. On the physical. To persons – it is similar on. 4741
The sheet of the remains is formed daily and includes the remains on all open personal accounts on the balance and off-balance accounts grouped in a section of balance accounts of the second order, integrated on accounts of the first order.
Each personal account has the name and number. The name of CB in which this account opens is specified in personal account. The personal account has to have date of the previous transaction of the account, an opening balance for the beginning of operas. day, turnovers of Dt and of Kt of each operation performed on the account, the rest for the end of day. Also date of operation, number of a dokumeni, conditional a nomervida of operation (Instruction 62U), number of the correspondent of the account has to be specified. The rest on commission of each operation can be specified at the discretion of CB.
The accounting of the placed deposits is reflected on. 319, 322, 32 Accounts of the second order – on uniform temporary structure and types of subjects. On each balance account still the account for the accounting of reserves on possible losses opens (the Instruction 62a).
Bills for a period of a certain day, and also in so many drawing up are considered on the terms which actually remained before repayment of bills at the time of their acquisition. "Bills on presentation" are considered on accounts poste restante.
The passive – the capital in management, calculations for trust management, the income and profit. All accounts begin with To each account of the 1st order opens on one account of the 2nd order, having the identical name.
1 the V operating / with the uniform temporary structure of A and P is accepted – all raised and placed funds in / with are distributed on certain terms which share on certain temporary intervals. Before such was not. This feature is used only for the analysis of liquidity.
On accounts according to the accounting of urgent transactions: any financial assets, transactions made by the return part of repo operations. On all urgent operations accounts of the 2nd order are operated on the basis of a rezidenstvo and on terms. On these accounts otrazh-sya St-t..
1 Yur. persons and citizens without education. persons open settlement and current accounts in CB. Settlement accounts open, having independent balance and working at self-financing. Current accounts open to the organizations, institutions and the organizations which are in the state. property.