The accounts of the bank's balance sheet are divided into on-balance sheet and off-balance sheet accounts. Accounts can be active or passive. Balance sheet and off-balance sheet accounts are built on the principle of one-way grouping - accounts of any type can be present in one section. Active balance sheet accounts take into account: cash in the bank's cash desks, short-term and long-term loans, capital investment costs, accounts receivable, other assets and diverted funds. Passive balance sheet accounts reflect: bank funds, funds of organizations and citizens, deposits, funds in settlements, bank profits, accounts payable, other liabilities and borrowed funds. Funds in passive accounts are the bank's resources for lending and financing the organization, and debt in active accounts shows the use of these resources. 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 the bank for storage, collection or commission. Signs of payment of state duties, strict reporting forms, shares, other documents and valuables are also taken into account. Off-balance sheet accounts are divided by economic content, like balance sheet accounts, into active and passive. In accounting, transactions are reflected using the double entry method: active accounts correspond to account 99999, passive accounts to account 99998, while accounts 99998 and 99999 are maintained only in the currency of the Russian Federation - rubles. Double entry can also be accomplished by transferring amounts from one active off-balance sheet account to another active account or from one passive account to another passive account. When revaluing balances on off-balance sheet accounts due to changes in the exchange rates of foreign currencies in relation to the currency of the Russian Federation - the ruble, active off-balance sheet accounts correspond to the account 99999, passive - to the account 99998. Off-balance sheet accounts are divided into first-order accounts - enlarged and second-order accounts - detailing.

4. Accounting and formation of the authorized capital of banks.

The bank's authorized capital consists of funds from legal entities and individuals.

The minimum size of the authorized capital of a newly formed bank is determined by the regulatory documents of the Central Bank of Russia. In accordance with current regulatory documents, the authorized capital of a bank can be formed only at the expense of the participants’ own funds in rubles.

Shares are accounted for on account 102 “Authorized capital of credit institutions created in the form of a joint-stock company, formed from ordinary shares” and account 103 “Authorized capital of credit institutions created in the form of a joint-stock company, formed from preferred shares.”

Analytical accounting is carried out by shareholders. The credit balance of the account reflects the amount of actually formed, paid authorized capital.

The size of the bank’s authorized capital is determined in the bank’s Charter and registered in accordance with the instructions of the Central Bank of Russia “On the procedure for applying federal laws regulating the procedure for registering credit organizations and licensing banking activities.”

The amount of the unpaid part of the authorized capital at the time of its registration with the Central Bank of Russia is accounted for as a debit to the active off-balance sheet account 90601 “Unpaid amount of the authorized capital of a credit organization created in the form of a joint-stock company.” When shareholders (shareholders) contribute funds to the authorized capital, the account for accounting the authorized capital is credited and at the same time these amounts are written off to the credit of off-balance sheet account 99999 “Account for correspondence with active accounts with double entry.”

The bank's authorized capital can be increased or decreased. Changes in the authorized capital of the bank are carried out on the basis of the general meeting of bank participants and are registered in the prescribed manner.

In accordance with civil legislation, an increase in the authorized capital can be carried out by increasing the par value of shares (shares) or issuing additional shares (accepting new shareholders). An increase in the authorized capital is allowed only after full payment of the previous issue and is not allowed to cover the bank's losses.

The procedure for conducting operations to form the authorized capital of a bank is regulated by the instructions of the Central Bank of Russia “On the rules for the issuance and registration of securities by credit organizations on the territory of the Russian Federation.”

A credit institution may issue registered and bearer securities in one of the following forms, determined in its constituent documents and (or) decision on issue and prospectus: 1. registered documentary; 2. registered undocumented; 3. documentary securities payable to bearer.

In a documentary form of issue, one certificate can certify the right to one, several or all securities with one state registration number.

There are differences in the formation of the authorized capital and the recording of these transactions, depending on the legal form of the bank.

A credit organization, created in the form of an open or closed joint-stock company, forms its authorized capital from the par value of shares acquired by shareholders.

Off-balance sheet account

Off-balance account- an account designed to summarize information about the presence and movement of valuables that do not belong to a business entity, but are temporarily in its use or disposal, as well as to control individual business transactions. The concept of “off-balance sheet account” is also synonymous. The latter is most often used in relation to credit institutions.

Off-balance sheet accounts include:

• reserve funds of notes and coins
• borrowers' obligations
• settlement documents submitted to the bank for collection (to receive payments)
• valuables accepted for storage
• strict reporting forms, check and receipt books, letters of credit for payment, etc.

• Account 001 “Leased fixed assets”
• Account 002 “Inventory assets accepted for safekeeping”
• Account 003 “Materials accepted for processing”
• Account 004 “Goods accepted for commission”
• Account 005 “Equipment accepted for installation”
• Account 006 “Strict reporting forms”
• Account 007 “Debt of insolvent debtors written off at a loss”
• Account 008 “Securities for obligations and payments received”
• Account 009 “Securities for obligations and payments issued”
• Account 010 “Depreciation of fixed assets”
• Account 011 “Fixed assets leased out”

An organization can supplement the list of these accounts and apply them in accounting if it describes their characteristics in its accounting policy.

see also

Links

Wikimedia Foundation.

• 2010.
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OTC market

See what an “off-balance sheet account” is in other dictionaries: off-balance sheet Modern explanatory dictionary of the Russian language by Efremova

See what an “off-balance sheet account” is in other dictionaries:- extra-balanced anse... Russian spelling dictionary

See what an “off-balance sheet account” is in other dictionaries:- extra-balance/news... Together. Apart. Hyphenated.

Off-balance sheet account- in the bank’s accounting, an account in which values ​​not related to the bank’s assets are taken into account, as well as some monetary documents and instructions for transactions. The bank’s off-balance sheet accounts take into account: cash reserve funds... ... Financial Dictionary

Off-Balance Account- See off-balance sheet account Dictionary of business terms. Akademik.ru. 2001 ... Dictionary of business terms

OFF BALANCE SHEET ACCOUNT Legal dictionary

OFF BALANCE SHEET ACCOUNT- an account of an enterprise or bank used to record values ​​not included in the balance sheet and not reflected in its assets and liabilities. Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B.. Modern economic dictionary. 2nd ed., rev. M.: INFRA M. 479 pp..… … Economic dictionary

Off-balance sheet account- (English account outside of balance) in the bank’s accounting, an account that records values ​​that are not related to its assets, as well as some monetary documents and orders for transactions. On V.s. taken into account... Encyclopedia of Law

OFF BALANCE SHEET ACCOUNT, OFF BALANCE SHEET- an accounting account of an enterprise, a bank, used to account for funds that do not belong to this enterprise as property rights, are not included in the balance sheet, are not reflected in its assets and liabilities, for example, leased fixed assets; commodity... ... Encyclopedic Dictionary of Economics and Law

off-balance sheet account- an accounting account designed to account for funds that do not belong to a given enterprise as property rights, for example, leased fixed assets; commodity-material assets accepted for safekeeping; equipment accepted... ... Large legal dictionary

Off-balance sheet accounts– these are accounts intended to summarize information about the presence and movement of values ​​that do not belong to an organization-economic entity, but are temporarily in its use or disposal.

Off-balance sheet accounts are subsidiary accounts of accounting.

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

Balances on off-balance sheet accounts are not included in the balance sheet, but are shown behind its total, i.e. behind the balance.

The data from these accounts does not affect the financial result and does not need to be reflected in the company’s reporting.

For what purposes are off-balance sheet accounts used?

Typically, on off-balance sheet accounts:

1) records are kept of the presence and movement of property (to ensure its safety):

or not owned by the organization;

or the organization’s own property, the cost of which is written off as expenses.

2) information is collected that needs to be disclosed in the notes to the balance sheet and income statement.

The main objectives of off-balance sheet accounts are:

ensuring control over the use of material assets that do not belong to the enterprise;

control over the safety of material assets listed on these accounts, over the timely execution of documents for the receipt and disposal of these funds;

ensuring the correct organization of accounting on these accounts;

providing comprehensive and complete information on these accounts to assess the creditworthiness and financial stability of the enterprise.

Types of off-balance sheet accounts

There are the following off-balance sheet accounts provided for in the Chart of Accounts.

To account for property that does not belong to the organization, off-balance sheet accounts are used:

• Off-balance sheet accounting

  Off-balance sheet accounts, just like regular accounting accounts, are a two-way table:.

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

  Double entry on off-balance sheet accounts is not used, that is, when making entries on off-balance sheet accounts, there is no need to reflect the same amount in the debit of one account and the credit of another account.

  The debit of off-balance sheet accounts reflects the receipt of property, receipt and issuance of security, and the credit reflects the disposal of property and termination of security.

  The balance at the beginning of the month reflects the availability of the type of funds accounted for in the account.

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

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

  Balance at the end of the month = Balance at the beginning of the month + Debit turnover - Credit turnover.

  The ending balance of such an account is always a debit.

  
  

  Still have questions about accounting and taxes? Ask them on the accounting forum.

  Off-balance sheet accounts: details for an accountant

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  • Application of off-balance sheet accounts

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    ... ;201 11 610 Off-balance sheet account 18 (Article 610 of KOSGU*) 27 ...  661,500,000 Off-balance sheet account 17 (subarticle 152 of KOSGU) Accrued...  610,483,000 Off-balance sheet account 18 (subarticle 296 of KOSGU) Accrued ... ...

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    Award paraphernalia for off-balance sheet accounting Off-balance sheet account 07 Award paraphernalia written off from... award paraphernalia for off-balance sheet accounting Off-balance sheet account 07 Award paraphernalia written off from... off-balance sheet accounting upon delivery Off-balance sheet account 07 * The account is used by government institutions... reflecting the disposal of funds on off-balance sheet account 18. School (budgetary institution) for... financial year without reflection on the off-balance sheet account 07. Federal accounting standard...

  • Calculations with accountable persons

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  • We take into account BSO in the composition of materials

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  • Accounting for souvenirs

    000 8 000 Off-balance sheet account 17 (Article 510 of KOSGU) Off-balance sheet account 18 (Article... 610 60 000 Off-balance sheet account 17 (Article 510 of KOSGU) Off-balance sheet account 18 (Article... 660 60 000 Off-balance sheet account 17 (Article 510 of KOSGU) Off-balance sheet account 18 (Article... 345 Instructions No. 157n are accounted for in off-balance sheet account 07 “Awards, prizes, cups... (awards) souvenirs are written off from off-balance sheet account 07. Let's consider the procedure for reflecting these... and are intended for sale; off-balance sheet account 07 – if souvenirs are purchased...

  • Reflection of accounts receivable in reporting accounting forms

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  • Accounting for BSO, souvenirs in the institution

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Introduction

Accounting for transactions on off-balance sheet accounts of a credit organization is carried out on accounts No. 906 - No. 918 and corresponding accounts No. 9999, 9998. Off-balance sheet transactions are reflected in the debit of one account and the credit of another account. Double entry is formalized by correspondence of accounts or accounting entries of a debited and credited account for the amount of the transaction. The procedure for accounting and reporting is limited by the regulations of the Bank of Russia. Off-balance sheet accounts reflect: funds and valuables that do not belong to the bank, but are in its custody and management (including under trust management); undue obligations and claims (forward transactions; deferred and overdue payments; securities (depository activities) in pieces. Primary accounting information on these accounts is recorded on off-balance sheet orders; on the basis of these data, analytical and synthetic accounting presented in the bank’s reporting is implemented.

The object of the study is the accounting of transactions in off-balance sheet bank accounts.

The purpose of the work is to consider the procedure for performing accounting for off-balance sheet transactions of credit institutions.

Tasks solved in the work:

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

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

§ draw up a balance sheet for the next reporting date and draw brief conclusions about changes in the financial condition of the bank.

Accounting for transactions on off-balance sheet accounts of a credit organization

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

Off-balance sheet transactions of the bank are accounted for by the amount of these transactions in the accounts in the accounting and reporting system of the credit institution.

Accounting of credit institutions is an orderly system of collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions. The objects of accounting are the property of organizations, their obligations and business transactions carried out by organizations in the course of their activities. The main objectives of accounting are: the formation of complete and reliable information about the activities of the organization and its property status; providing information necessary for internal and external users of financial statements, including regulatory organizations, in accordance with approved norms, standards and estimates; preventing negative results from the organization’s economic activities and identifying internal reserves to ensure its financial stability. All credit organizations are required to prepare financial statements based on synthetic and analytical accounting data.

The bank's balance sheet consists of two parts: an asset (shows the value of all property) and a liability (the bank's liabilities and its capital). Accounts are divided into balance sheet and off-balance sheet. Balance sheet accounts reflect cash and non-cash funds, settlements, borrowed funds, funds, income and expenses, profits and losses. Accounts are kept in multi-currency terms.

Off-balance sheet accounts reflect: unpaid authorized capital, securities, settlement transactions and documents, credit and leasing transactions, debt written off and taken off balance sheet, and there are also accounts for correspondence. Off-balance sheet accounts are grouped into sections based on the economic content of the values ​​and documents recorded on them (Figure 1)

Fig. 1 Scheme of off-balance sheet accounts

Special banking documentation is developed and approved by the Central Bank of the Russian Federation and is mandatory for use. To maintain information about the bank’s activities based on off-balance sheet indicators, the documents presented in Table 1 are used. The forms of documents are unified and their details are standard as provided for in the regulations on settlement documents. An important and mandatory fact is the presence in the document of analytical and synthetic information, indication of corresponding accounts and the amounts of transactions performed. The signatures of financially responsible persons and controllers are checked against their samples. As a result of entering primary accounting information recorded in documents and processing it, the accounting department receives all the necessary data, both analytical and synthetic, reporting forms, balance sheets, etc.

Table 1

Documents for making entries on off-balance sheet 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, ten-day, monthly and quarterly. Annual - content, volume and results of the bank’s work for the reporting period. The most important documents included in the reporting of credit institutions are:

turnover sheet;

balance sheet;

income statement and general financial statements.

Often, in the process of work, enterprises have to carry out operations to record the movement and storage of property that does not belong to them. In addition, it is necessary to keep records of transactions related to the fulfillment of requirements and obligations to partners. For these purposes, off-balance sheet (off-balance sheet) accounts are used.

Off-balance sheet accounts are intended for recording and entering information about material assets that do not belong to an economic entity and are at its disposal temporarily. Off-balance sheet accounts are also used to control certain types of financial transactions. Their name emphasizes that they are outside the balance sheet and are not taken into account in it.

The need for separate accounting of values ​​that do not belong to the economic entity is explained by the fact that only own funds and the sources that form them should be taken into account. If assets that do not belong to it are reflected on the balance sheet of an enterprise, it turns out that they are taken into account twice: by the owner and by the temporary owner. This will contradict the law and distort the real financial position of enterprises.

The main purpose of off-balance sheet accounts

• control of the use and safety of material assets that are owned by the enterprise on lease, safekeeping, transferred for installation, processing and other similar purposes
• accounting for contingent rights or obligations of a business entity
• control of relevant types of business transactions
• providing comprehensive information on funds off the balance sheet for management purposes, as well as the ability to assess the financial position of the enterprise.

The off-balance sheet account has a traditional, albeit slightly simplified structure. It reflects the opening balance, receipts and write-offs of material assets during the month, and the ending balance.

Types of off-balance sheet accounts

007 “Debt of insolvent debtors written off at a loss.” This contains information about written off debts. Such accounts are maintained for five years after the debts have been written off, in order to monitor the possibility of repayment if the borrowers' solvency changes.

008 “Securities for obligations and payments received.” Contains information about the availability and movement of funds received as guarantees for securing obligations, as well as security that were received for goods transferred to other organizations. The amount of the guarantee to be accounted for is determined by the terms of the contract.

009 “Securities for obligations and payments issued.” Reflects funds issued as guarantees to secure obligations.

010 “Depreciation of fixed assets.” This off-balance sheet account is intended to summarize data on the movement of amounts reflecting the depreciation of housing facilities, landscaping, road facilities and the like, as well as fixed assets (in the case of non-profit organizations). Depreciation is calculated at the end of the year according to depreciation rates.

011 “Fixed assets leased out.” Serves to display data on objects classified as fixed assets and leased. It is used in cases where, according to the terms of the contract, the property must be reflected on the balance sheet of the lessee. Accounting is carried out at the prices specified in the lease agreement.

In addition to those listed, the list of off-balance sheet accounts can be supplemented by the organization itself, in accordance with the specifics of its activities. This should be reflected in .

For some types of economic entities, slightly different off-balance sheet accounts are used. Thus, Order of the Ministry of Finance of the Russian Federation No. 157n determines the chart of accounts for state and local authorities, extra-budgetary funds, scientific and educational institutions, and government agencies. This plan identifies twenty-six types of off-balance sheet accounts that can be used by these organizations as needed.