eta po operaciyam kommercheskih bankov s Obligaciyami federal'nyh zajmov", utverzhdennym Prikazom Banka Rossii ot 13 iyunya 1995 goda N 02-124.</P>
<P>Pereocenka, to est' izmenenie balansovoj stoimosti novyh obligacij v zavisimosti ot izmeneniya ih rynochnyh cen, ne proizvoditsya do osobyh ukazanij Banka Rossii.</P>
</FONT><FONT><P> </P>
<P><LI><A NAME="_Toc355694749"><A NAME="_Toc355694961"><A NAME="_Toc355785956"><A NAME="_Toc355802869"><A NAME="_Toc355814923"><A NAME="_Toc355882258"><A NAME="_Toc356143121"><A NAME="_Toc356495577"><A NAME="_Toc356839158"><A NAME="_Toc356841961"><A NAME="_Toc357008705"><A NAME="_Toc357257767"><A NAME="_Toc357270104"><A NAME="_Toc357274001"><A NAME="_Toc357322329"><A NAME="_Toc357323450"><A NAME="_Toc358304576"><A NAME="_Toc362024148"><A NAME="_Toc363233689"><A NAME="_Toc363360387"><A NAME="_Toc363362451"><A NAME="_Toc363664574"><A NAME="_Toc364182727"><A NAME="_Toc364530880"><A NAME="_Toc364702354"><A NAME="_Toc364787045"><A NAME="_Toc365300779"><A NAME="_Toc414096746"><A NAME="_Toc414097264"><A NAME="_Toc444150917"></FONT><B><FONT>OGSZ</A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></LI></P></B>
</FONT><FONT><P>Obligacii gosudarstvennogo sberegatel'nogo zajma (OGSZ) vypuskayutsya na osnovanii Postanovleniya pravitel'stva Rossii v sootvetstvii s General'nymi usloviyami ih vypuska i obrashcheniya.</P>
<P>|mitentom bumag yavlyaetsya Ministerstvo finansov Rossii. Po kazhdomu vypusku emitent izdaet prikaz , v kotorom opredelyaetsya srok obrashcheniya bumagi, poryadok nachisleniya i vyplaty kuponnogo dohoda i drugie usloviya.</P>
<P>Obshchim dlya vseh vypuskov yavlyaetsya :</P>
<P>obligacii obrashchayutsya v dokumentarnoj forme i yavlyayutsya predŽyavitel'skimi bumagami;</P>
<P>srok obrashcheniya kazhdogo vypuska 1 god;</P>
<P>obligacii imeyut chetyre kupona, dohod po obligaciyam nachislyaetsya ezhekvartal'no;</P>
<P>dohod po kuponu privyazyvaetsya k poslednej obŽyavlennoj kuponnoj stavke po OFZ.</P>
<P>OGSZ pol'zuyutsya sprosom u naseleniya iz-za ih nizkogo nominala, vozmozhnosti pokupki na nekrupnye summy i dokumentarnym oborotom.</P>
<P>V otlichii ot OFZ, obligacii gosudarstvennogo sberegatel'nogo zajma (OGSZ) pereocenke ne podlezhat. Poryadok ucheta NKD po OGSZ sootvetstvuet uchetu NKD po OFZ. </P>
<P>Tak kak s OGSZ sovershayut operacii po ih pokupke i prodazhe u bankov fizicheskie lica, neobhodimo napomnit', chto NKD nalogooblozheniyu ne podlezhit, a polozhitel'nye kursovye raznicy po sdelkam, voznikayushchie u fizicheskih lic, podlezhat oblozheniyu podohodnym nalogom.</P>
</FONT><FONT><P> </P>
<P><LI><A NAME="_Toc355694750"><A NAME="_Toc355694962"><A NAME="_Toc355785957"><A NAME="_Toc355802870"><A NAME="_Toc355814924"><A NAME="_Toc355882259"><A NAME="_Toc356143122"><A NAME="_Toc356495578"><A NAME="_Toc356839159"><A NAME="_Toc356841962"><A NAME="_Toc357008706"><A NAME="_Toc357257768"><A NAME="_Toc357270105"><A NAME="_Toc357274002"><A NAME="_Toc357322330"><A NAME="_Toc357323451"><A NAME="_Toc358304577"><A NAME="_Toc362024149"><A NAME="_Toc363233690"><A NAME="_Toc363360388"><A NAME="_Toc363362452"><A NAME="_Toc363664575"><A NAME="_Toc364182728"><A NAME="_Toc364530881"><A NAME="_Toc364702355"><A NAME="_Toc364787046"><A NAME="_Toc365300780"><A NAME="_Toc414096747"><A NAME="_Toc414097265"><A NAME="_Toc444150918"></FONT><B><FONT>Obligacii vnutrennego valyutnogo </A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A>zajma (OVVZ)</A></A></A></LI></P></OL></B>

</FONT><FONT><P>Obligacii vnutrennego gosudarstvennogo valyutnogo zajma vypuskayutsya v sootvetstvii s postanovleniem Pravitel'stva Rossijskoj Federacii ot 15 marta 1993 g. No 222 i ot 4 marta 1996 g. No 229.</P>
<P>Zaemshchikom yavlyaetsya Rossiya v lice Ministerstva finansov.</P>
<P>Datoj vypuska zajma yavlyaetsya 14 maya 1993 g. Bumagi nominirovany v inostrannoj valyute i obrashchayutsya v dokumentarnom vide.</P>
<P>Nominal obligacij sostavlyaet 1000, 10000 i 100000 dollarov SSHA.</P>
<P>Obligacii vypuskayutsya s kuponami , kolichestvo kotoryh opredelyaetsya srokom pogasheniya obligacii. Na obligaciyah i kuponah imeyutsya podpisi dvuh upolnomochennyh lic ot imeni zaemshchika i gerbovaya pechat' zaemshchika.</P>
<P>Procentnyj dohod po kuponam vyplachivaetsya predŽyavitelyu obligacii kazhdyj god, nachinaya s 14 maya ishodya iz rascheta 3 procenta godovyh v dollarah SSHA. Osnovnoj dolg pogashaetsya takzhe v dollarah SSHA.</P>
<P>Obligacii yavlyayutsya valyutnymi cennostyami i pereocenivayutsya kak sredstva v inostrannoj valyute.</P>
<P>Pribyl', poluchennaya v vide polozhitel'noj raznicy mezhdu cenoj prodazhi i cenoj pokupki obligacij bez ucheta NKD podlezhit nalogooblozheniyu v obshcheustanovlennom poryadke.</P>
<P>NKD podlezhit nelogooblozheniyu analogichno NKD po OFZ.</P>
<P>Obligacii VVZ uchityvayutsya na aktivnom schete No 501 po uchetu vlozhenij v dolgovye obyazatel'stva Rossijskoj Federacii po cene pokupki. Kuponnyj dohod po OVVZ uchityvaetsya analogichno kuponnomu dohodu po OFZ. Odnovremenno obligacii prihoduyutsya po vnebalansovomu uchetu na schetah depo. </P>
<P><LI><A NAME="_Toc355694751"><A NAME="_Toc355694963"><A NAME="_Toc355785958"><A NAME="_Toc355802871"><A NAME="_Toc355814925"><A NAME="_Toc355882260"><A NAME="_Toc356143123"><A NAME="_Toc356495579"><A NAME="_Toc356839160"><A NAME="_Toc356841963"><A NAME="_Toc357008707"><A NAME="_Toc357257769"><A NAME="_Toc357270106"><A NAME="_Toc357274003"><A NAME="_Toc357322331"><A NAME="_Toc357323452"><A NAME="_Toc358304578"><A NAME="_Toc362024150"><A NAME="_Toc363233691"><A NAME="_Toc363360389"><A NAME="_Toc363362453"><A NAME="_Toc363664576"><A NAME="_Toc364182729"><A NAME="_Toc364530882"><A NAME="_Toc364702356"><A NAME="_Toc364787047"><A NAME="_Toc365300781"><A NAME="_Toc414096748"><A NAME="_Toc414097266"><A NAME="_Toc444150919"></FONT><B><FONT>Negosudarstvennye bumagi</A></A></A></A></A></A></A></A> </A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></LI></P></B>
</FONT><FONT><P>Negosudarstvennymi emissionnymi bumagami yavlyayutsya akcii i obligacii.</P>
<P>Sovershat' operacii s akciyami nominirovannymi v inostrannoj valyute razreshaetsya tol'ko bankam s general'noj licenziej ili po special'nomu razresheniyu CB RF. Obligacii uchityvayut na schetah No 502-507 po uchetu dolgovyh obyazatel'stv. Obrashchaem vnimanie, chto na dannom schete uchityvayutsya kak emissionnye bumagi (obligacii), tak i ne emissionnye </FONT><FONT>(</FONT><FONT>depozitnye sertifikaty).</P>
<P>Pri provedenii operacij po pokupke negosudarstvennyh cennyh bumag sleduet takzhe rukovodstvovat'sya pis'mom Gosbanka SSSR No 341. Po rezul'tatam pokupki cennyh bumag dannye zanosyatsya v zhurnal ucheta priobretennyh bumag.</P>
<P>Kak uzhe bylo ukazano vyshe, cennye bumagi uchityvayutsya po cene pokupki i otrazhayutsya na schetah 5 razdela. </P>
<P>Po procentnym bumagam uchet nakoplennogo procentnogo dohoda vedetsya na schetah 61405 (uplachennyj procentnyj dohod) i 61305 (poluchennyj procentnyj dohod).</P>
<P>Poluchennye ot realizacii bumag dohody otrazhayutsya provodkoj:</P>
<B><I><P>Debet</B> schetov No po uchetu denezhnyh sredstv ili promezhutochnyj kreditovyj schet po raspredeleniyu sredstv.</P>
<B><P>Kredit</B> scheta No 70102 "Dohody, poluchennye ot operacij s cennymi bumagami".</P></I>
<P>Dohody, poluchaemye bankami ot prodazhi bumag vyshe ceny ih priobreteniya yavlyaetsya dohodom banka, a realizaciya po cene, nizhe ceny priobreteniya - rashodom banka.</P>
<P>Komissii, kotorye bank oplachivaet za sovershaemye operacii s cennymi bumagami reestroderzhatelyam za pereregistraciyu prav na cennye bumagi otnosyat v debet sch. No 70204 "Rashody po operaciyam s cennymi bumagami".</P>
<OL START=0>

<P><LI><A NAME="_Ref423066617"><A NAME="_Toc444150920"></FONT><B><FONT>Depozitarnyj uchet cennyh bumag</A></A></LI></P></OL></B>

</FONT><FONT><P>Predostavlenie uslug po hraneniyu sertifikatov cennyh bumag i /ili uchetu i perehodu prav na cennye bumagi yavlyaetsya depozitarnoj deyatel'nost'yu.</P>
<P>Depozitarnye operacii - operacii banka, svyazannye s osushchestvleniem im depozitarnoj deyatel'nosti.</P>
<P>Schet depo - obŽedinennaya obshchim priznakom sovokupnost' zapisej v registrah depozitariya, prednaznachennaya dlya ucheta cennyh bumag. V buhgalterskom uchete banka operacii so schetami DEPO otrazhayutsya na vnebalansovyh schetah.</P>
<P>Depozitarnyj dogovor (dogovor scheta depo) - dogovor ob osushchestvlenii depozitariem depozitarnyh operacij v pol'zu deponenta. Depozitarnyj dogovor ne zaklyuchaetsya, esli deponentom yavlyaetsya depozitarij, hranyashchij sobstvennye cennye bumagi.</P>
<P>ObŽektom depozitarnyh operacij bankov mogut byt' cennye bumagi, vypushchennye rezidentami Rossijskoj Federacii v sootvetstvii s trebovaniyami dejstvuyushchego zakonodatel'stva, a takzhe cennye bumagi, vypushchennye nerezidentami, dopushchennye k obrashcheniyu na territorii RF v sootvetstvii s dejstvuyushchim zakonodatel'stvom.</P>
<P>Vse vypolnyaemye depozitariem operacii podlezhat registracii v operacionnom zhurnale.</P>
<P>Dohody banka ot depozitarnyh operacij uchityvayutsya na passivnom schete No 701 "Dohody" v korrespondencii s sootvetstvuyushchimi schetami klientov i bankov, a rashody - na aktivnom schete No 702 "Rashody" v korrespondencii s sootvetstvuyushchimi schetami klientov i bankov.</P>
<P>Poryadok ucheta emissionnyh cennyh bumag reglamentiruetsya prikazom Banka Rossii ot 25 iyulya 1996 g. No 02-259 "Pravila vedeniya ucheta depozitarnyh operacij kreditnymi organizaciyami Rossijskoj Federacii".</P>
<P>Kak uzhe ukazyvalos' vyshe, cennye bumagi uchityvayutsya na schetah razdela "D" plana schetov buhgalterskogo ucheta "Vnebalansovye scheta depo".</P>
<P>Uchet na schetah depo vedetsya ishodya iz principa dvojnoj zapisi v shtukah na osnovanii dokumentov, ispolnennyh v bumazhnoj forme.</P>
<P>Aktivnye scheta otrazhayut mestonahozhdenie cennyh bumag (v depozitarii, v drugih depozitariyah, v puti). Prinadlezhnost' prav na cennye bumagi klientam ili depozitariyu otrazhayut passivnye scheta. Itog aktivnyh schetov dolzhen byt' vsegda raven itogu passivnyh schetov.</P>
<P>Postuplenie bumag v depozitarij otrazhaetsya po debetu aktivnyh schetov i po kreditu passivnyh schetov, vybytie bumag po debetu passivnyh schetov i po kreditu aktivnyh i t.d.. </P>
<P>Priobretennye bankom cennye bumagi (gosudarstvennye i korporativnye) otrazhayutsya na vnebalansovyh schetah DEPO. </P>
<P>Po GKO, OFZ i RAO "VSM" golovnym depozitariem yavlyaetsya depozitarij MMVB. Priobretennye cennye bumagi otrazhayut po debetu scheta No 98010 "Cennye bumagi na hranenii v golovnom depozitarii".</P>
<P>Esli bank yavlyaetsya dilerom, to prinadlezhashchie emu obligacii otrazhayutsya v korrespondencii s passivnym schetom No 98050 "Cennye bumagi prinadlezhashchie depozitariyu", a bumagi klientov s passivnym schetom No 98040 "Cennye bumagi vladel'cev". Schet No 98040 vedetsya tol'ko u dilerov v razreze klientov, a po kazhdomu klientu v razreze vypuskov obligacij.</P>
<P>Esli bank ne yavlyaetsya dilerom po GKO-OFZ, to on ne vedet schet No 98040. Priobretennye obligacii, na osnovanii vypiski dilera, prihoduyutsya provodkoj:</P>
<B><I><P>Debet</B></I> sch. No 98010</P>
<B><I><P>Kredit</B></I> sch. No 98050</P>
<P>Pri prodazhe obligacij sovershayutsya obratnye provodki.</P>
<P>Analogichnye provodki sovershayutsya pri pokupke drugih bumag, obrashchayushchihsya v beznalichnoj forme pri nalichii golovnogo depozitariya.</P>
<P>Esli zhe golovnoj depozitarij otsutstvuet, to bumagi prihoduyutsya po debetu scheta No 98015 "Cennye bumagi na hranenii v drugih depozitariyah".</P>
<P>Cennye bumagi, obrashchaemye v bumazhnom vide i hranyashchiesya v banke ili peredavaemye na hranenie v drugie organizacii na osnovanii dogovora hraneniya uchityvayutsya na aktivnom schete No 98000.</P>
<P>Nekotorye osobennosti vedeniya depozitarnogo ucheta ukazany takzhe v sootvetstvuyushchih glavah knigi.</P>
<B><I><P>Uchet neemissionnyh bumag</P></B>
</I><P>Uchtennye na balanse neemissionnye bumagi na vnebalansovyh schetah "V" ne otrazhayutsya, no otrazhayutsya na schetah DEPO. Priobretennye bumagi, vypuskaemye na bumazhnom nositele, hranyatsya v kladovoj v sootvetstvii s trebovaniyami instrukcii No 56.</P>
<P>Pri provedenii inventarizacii i revizii nalichie bumag slichaetsya s dannymi licevyh schetov 0407001 i knigoj 0482470 po kazhdoj kupyure akcij, obligacij, vypushchennyh v bumazhnoj forme. Proverka nalichiya bumag provoditsya po pachkam, koreshkam i polistno po nepolnym pachkam.</P>
<P>Dlya ucheta cennyh bumag, peredannyh v kachestve obespecheniya kredita otkryt novyj vnebalansovyj schet No91401.</P>
<P>Ne emissionnye cennye bumagi, prinyatye v kachestve obespecheniya kredita uchityvayutsya na vnebalansovom schete No 91303 po dogovornoj cene, otrazhennoj v dogovore zaloga.</P>
<P>Postupivshie v bank cennye bumagi otrazhayutsya po debetu vnebalansovogo scheta. </P>
<P>V rashod vnebalansovgo scheta bumagi spisyvayutsya pri ih vybytii.</P>
</FONT><FONT><P> </P>
<P><LI><A NAME="_Toc364182732"><A NAME="_Toc364530885"><A NAME="_Toc364702359"><A NAME="_Toc364787050"><A NAME="_Toc365300784"><A NAME="_Toc414096751"><A NAME="_Toc414097269"><A NAME="_Toc444150921"></FONT><B><FONT>Vekselya</A></A></A></A></A></A></A></A></LI></P></OL>
</OL></B>

</FONT><FONT><P>Veksel' - eto dolgovoe obyazatel'stvo, sostavlennoe po ustanovlennoj forme s soblyudeniem obyazatel'nyh rekvizitov. Otsutstvie hotya by odnogo iz rekvizitov lishaet ego sily. </P>
<P>S pomoshch'yu vekselya oformlyayutsya kreditnye obyazatel'stva, a sam on yavlyaetsya formoj kommercheskogo kredita.</P>
<P>Veksel'noe obrashchenie reguliruetsya ZHenevskoj konvenciej o edinoobraznom zakone o perevodnom i prostom veksele, instrukciej Banka Rossii ot 23 fevralya 1995 g. No 26 "Ob operaciyah kommercheskih bankov s vekselyami i izmeneniyah v poryadke buhgalterskogo ucheta bankovskih operacij s vekselyami" .</P>
<P>Vekselya, osnovannye na kommercheskih sdelkah nazyvayutsya tovarnymi (kommercheskimi). Vekselya, vypushchennye bankami, platel'shchikami po kotorym vystupayut sami banki nazyvayutsya finansovymi vekselyami.</P>
<P>V SSSR do kreditnoj reformy 1930 g. vekselya obrashchalis' vnutri strany obespechivaya vzaimnoe kommercheskoe kreditovanie predpriyatij i organizacij. Posle kreditnoj reformy, zapretivshej organizaciyam vzaimnoe kreditovanie, obrashchenie vekselej bylo svernuto.</P>
<P>Pokupka bankom vekselej do istecheniya ih sroka nazyvayut uchetom vekselej. Bank pri uchete vekselej vzimaet s klienta opredelennuyu platu za avansirovanie denezhnyh sredstv v vide diskonta.</P>
<P>Operacii s vekselyami otrazhayutsya na balansovyh schetah po uchetu vekselej v portfele banka i vekselej, ne oplachennyh v srok, v nacional'noj i v inostrannoj valyute (scheta No 512-519) v razbivke po srokam.</P>
<P>Vekselya Federal'nyh organov vlasti uchityvayut na schete po uchetu vekselej (sch. No 512), a vekselya organov vlasti subŽektov Federacii na schete po uchetu vekselej (sch. No 513).</P>
<P>Vekselya bankov uchityvayutsya na schete No 514.</P>
<P>Prochie vekselya rezidentov uchityvayutsya na schete No 515.</P>
<P>Vekselya nerezidentov uchityvayutsya na schetah No 516-5</FONT><FONT>19.</P>
</FONT><FONT><P>Vekselya v portfele banka uchityvayutsya na otdel'nyh licevyh schetah:</P>
<P>- prostye i perevodnye vekselya, priobretennye (uchtennye) bankom i otoslannye im na inkasso v drugie banki</P>
<P>- po licevomu schetu "Uchtennye bankom vekselya, otoslannye na inkasso";</P>
<P>- perevodnye vekselya, priobretennye (uchtennye) bankom, ne akceptovannye platel'shchikom - po licevomu schetu "Uchtennye bankom vekselya, ne akceptovannye platel'shchikom";</P>
<P>- perevodnye vekselya, priobretennye (uchtennye) bankom, no ne akceptovannye platel'shchikom, otoslannye bankom dlya polucheniya akcepta v drugie banki - po licevomu schetu "Uchtennye bankom vekselya, otoslannye dlya polucheniya akcepta";</P>

<UL>
<P><LI>prostye i akceptovannye perevodnye vekselya, nahodyashchiesya v portfele banka, ne otoslannye na inkasso - po licevomu schetu "Uchtennye bankom vekselya".</LI></P></UL>

<P>Analiticheskij uchet vedetsya po vekseledatelyam prostyh vekselej i akceptantam tratt.</P>
<P>Vekselya takzhe uchityvayutsya na schetah DEPO. Uchtennye vekselya, nahodyashchiesya v portfele banka prihoduyutsya provodkoj:</P>
<P>Debet sch. No 98000</P>
<P>Kredit sch. No 98050.</P>
<P>Uchtennye bankom vekselya, ne oplachennye v srok vynosyatsya na scheta neoplachennyh v srok (oprotestovannyh i neoprotestovannyh) vekselej. Oni uchityvayutsya na otdel'nyh schetah vtorogo poryadka schetov pervogo poryadka po uchetu vekselej.</P>
<P>Na schetah neoplachennyh vekselej otrazhaetsya nominal'naya summa vekselya, pri etom diskontnyj dohod (raznica mezhdu pokupnoj cenoj i nominalom) otrazhaetsya v korrespondencii so schetom No 61302 po uchetu dohodov budushchih periodov po cennym bumagam.</P>
<P>Postupayushchie ot platel'shchikov denezhnye sredstva v pogashenie veksel'noj summy i v uplatu procentov, nachislennyh po vekselyam, ne oplachennym v srok, zapisyvayutsya v kredit scheta uchtennyh bankom vekselej, ne oplachennyh v srok v korrespondencii s kassoj banka ili korrespondentskim schetom banka.</P>
<P>Postupayushchie ot platel'shchikov summy vozmeshcheniya rashodov po soversheniyu protesta vekselya, posylke izveshchenij o sovershennom proteste i sudebnyh izderzhek otnosyatsya bankom na balansovyj schet No 701 "Dohody".</P>
<P>Sredstva, postupayushchie v pogashenie nachislennoj peni i shtrafov po neoplachennym v srok vekselyam, otnosyatsya na balansovyj schet No 70107 "SHtrafy, peni, neustojki poluchennye".</P>
<P>Pokupka (uchet, diskontirovanie) bankami vekselej drugih lic oformlyaetsya sleduyushchimi buhgalterskimi zapisyami:</P>
<P>Pri pokupke vekselya organizacii:</P>
<B><I><P>Debet</B></I> sch. No 515 uchtennye bankom vekselya - v summe pokupki</P>
<B><I><P>Kredit</B></I> sch. "Korrespondentskij scheta banka" ili raschetnyj (tekushchij, byudzhetnyj) schet prodavca.</P>
<P>I odnovremenno po vnebalansovym schetam:</P>
<B><I><P>Debet</B></I> sch. No 98000</P>
<B><I><P>Kredit</B></I> sch. No 98050.</P>
<U><P>Po procentnym vekselyam procenty nachislennye ne otrazhayutsya i vklyuchayutsya v veksel'nuyu summu.</P></U>
<P>Na vnebalansovyh schetah "V" uchet priobretennyh vekselej ne proizvoditsya.</P>
<P>Pri postuplenii ot platel'shchika sredstv v pogashenie al' pari uchtennogo bankom vekselya delayutsya sleduyushchie provodki na veksel'nuyu summu:</P>
<P>Pri pogashenii vekselya:</P>
<B><I><P>Debet</B></I> sch. "Kassa kommercheskogo banka", korrespondentskogo scheta banka ili raschetnyj schet platel'shchika - klienta banka </P>
<B><I><P>Kredit</B></I> sch. uchtennye bankom vekselya.</P>
<P>Odnovremenno s zapisyami o pogashenii vekselya delaetsya provodka o zachislenii summy diskonta (uchetnogo procenta) na dohody banka.</P>
<P>I odnovremenno po schetam DEPO :</P>
<P>Debet sch. No 98050</P>
<P>Kredit sch. No 98000.</P>
<P>V analiticheskom uchete k balansovomu schetu po uchetu vekselej, ne pogashennyh v srok vedutsya otdel'nye licevye scheta po vekselyam, ne oplachennym v srok. Licevoj schet po ne oplachennomu v srok vekselyu zakryvaetsya tol'ko posle polnoj oplaty (pogasheniya) veksel'noj summy, prichitayushchihsya po vekselyu procentov, nachislennoj peni, shtrafov i vozmeshcheniya rashodov po protestu vekselya, posylke izveshchenij o proteste, sudebnyh izderzhek.</P>
<U><P>Pri dosrochnoj prodazhe vekselya osushchestvlyayutsya provodki: </P>
<B><I><P>Debet</B></I> sch. "Kassa kommercheskogo banka", korrespondentskogo scheta banka ili raschetnyj schet platel'shchika - klienta banka - na poluchennuyu summu</P>
<B><I><P>Kredit</B></I> sch. "Uchtennye bankom vekselya",</P>
<P>Odnovremenno diskontnyj dohod spisyvaetsya na dohody banka po cennym bumagam (sch. No 70102), a diskontnyj ubytok na rashody (sch. No 702).</P></U>
<P>V sluchae, esli veksel' imeet ogovorku, chto on mozhet byt' oplachen tret'im licom - takoj veksel' nazyvayut domicilirovannym. V ogovorke domiciliat (platel'shchik po vekselyu) mozhet byt' ne ogovoren. Domicilirovannyj veksel' oplachivaetsya domiciliatom, kotoryj sostoit v dogovornyh otnosheniyah s vekseledatelem. </P>
<OL>
<OL>

<P><LI><A NAME="_Toc347169145"><A NAME="_Toc347253289"><A NAME="_Toc347596234"><A NAME="_Toc347681312"><A NAME="_Toc348095196"><A NAME="_Toc348363560"><A NAME="_Toc353549908"><A NAME="_Toc355280071"><A NAME="_Toc355374914"><A NAME="_Toc355375049"><A NAME="_Toc355680921"><A NAME="_Toc355681156"><A NAME="_Toc355681601"><A NAME="_Toc355694030"><A NAME="_Toc355694752"><A NAME="_Toc355694964"><A NAME="_Toc355785959"><A NAME="_Toc355802872"><A NAME="_Toc355814926"><A NAME="_Toc355882261"><A NAME="_Toc356143124"><A NAME="_Toc356495580"><A NAME="_Toc356839161"><A NAME="_Toc356841964"><A NAME="_Toc357008708"><A NAME="_Toc357257770"><A NAME="_Toc357270107"><A NAME="_Toc357274004"><A NAME="_Toc357322332"><A NAME="_Toc357323453"><A NAME="_Toc358304579"><A NAME="_Toc362024151"><A NAME="_Toc363233692"><A NAME="_Toc363360390"><A NAME="_Toc363362454"><A NAME="_Toc363664577"><A NAME="_Toc364182733"><A NAME="_Toc364530886"><A NAME="_Toc364702360"><A NAME="_Toc364787051"><A NAME="_Toc365300785"><A NAME="_Toc414096752"><A NAME="_Toc414097270"><A NAME="_Toc444150922"></FONT><B><FONT>Sozdanie rezerva pod obescenenie cennyh bumag.</A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></LI></P></OL>
</OL></B>

</FONT><FONT><P>V poslednij rabochij den' kazhdogo mesyaca proizvoditsya pereocenka vlozhenij kommercheskogo banka i ego filialov i kreditnogo uchrezhdeniya v cennye bumagi (krome cennyh bumag, sozdanie rezerva po kotorym ne predusmotreno ukazaniyami Banka Rossii).</P>
<P>Po real'noj rynochnoj stoimosti pereocenivayutsya vlozheniya v sleduyushchie cennye bumagi:</P>
<P>- v akcii akcionernyh obshchestv;</P>
<P>- v negosudarstvennye dolgovye obyazatel'stva;</P>
<P>- v municipal'nye obligacii;</P>

<UL>
<P><LI>v inye cennye bumagi po special'nomu ukazaniyu Banka Rossii.</LI></P></UL>
<DIR>
<DIR>

<P>Po vekselyam sozdaetsya rezerv na vozmozhnye poteri po ssudam v sootvetstvii s instrukciej CB RF No 62a.</P></DIR>
</DIR>

<P>Pereocenka bumag proizvoditsya po srednevzveshennoj cene v poslednij den' minuvshego mesyaca po sdelkam, sovershennym v techenie torgovogo dnya na fondovoj birzhe ili cherez organizatora torgovli.</P>
<P>Kriterii otneseniya cennyh bumag k bumagam s rynochnoj kotirovkoj ustanavlivayutsya Central'nym bankom RF.</P>
<P>Esli balansovaya cena na poslednij rabochij den' mesyaca okazhetsya nizhe rynochnoj ceny, to sozdaetsya rezerv:</P>
<B><I><P>Debet</B> scheta No70209 "Drugie rashody" po stat'e "Pod vozmozhnoe obescenenie cennyh bumag".</P>
<B><P>Kredit</B> schetov "Rezervy pod vozmozhnoe obescenenie cennyh bumag".</P></I>
<P>Analitika vedetsya po kazhdomu vidu i vypusku bumag.</P>
<P>Rezervy sozdayutsya dlya kazhdoj cennoj bumagi nezavisimo ot sohraneniya ili uvelicheniya stoimosti vseh cennyh bumag.</P>
<P>Pereocenka vlozhenij v cennye bumagi privodit k sozdaniyu rezervov pod ih obescenenie, no ne menyaet balansovoj stoimosti cennyh bumag, chislyashchihsya na schetah po uchetu vlozhenij v bumagi.</P>
<P>Prevyshenie rynochnoj stoimosti cennoj bumagi nad ee balansovoj stoimost'yu v uchete ne otrazhaetsya.</P>
<P>Banki i kreditnye uchrezhdeniya po itogam mesyaca dolzhny proizvodit' korrektirovku sozdannyh ranee rezervov pod obescenenie vlozhenij v cennye bumagi s uchetom kolichestva cennyh bumag i rynochnoj stoimosti.</P>
<P>Esli po itogam otchetnogo mesyaca rynochnaya stoimost' cennoj bumagi, pod kotoruyu ranee byl sozdan rezerv pod obescenenie, povysilas' sverh rynochnoj ceny, kotoraya ispol'zovalas' v kachestve bazovoj dlya sozdaniya rezerva po itogam predshestvuyushchego otchetnomu mesyacu, to summa rezerva pod obescenenie dannoj cennoj bumagi korrektiruetsya v storonu umen'sheniya vplot' do polnogo perechisleniya sredstv iz rezerva na schet dohodov otchetnogo kvartala. Pri etom delaetsya sleduyushchaya provodka:</P>
<B><I><P>Debet</B> scheta "Rezervy pod vozmozhnoe obescenenie cennyh bumag".</P>
<B><P>Kredit</B> scheta No 70107 "Drugie dohody" po stat'e "Pod vozmozhnoe obescenenie cennyh bumag".</P></I>
<P>Esli po itogam otchetnogo mesyaca rynochnaya stoimost' cennoj bumagi, pod kotoruyu ranee byl sozdan rezerv pod obescenenie, ponizilas' otnositel'no rynochnoj ceny, kotoraya ispol'zovalas' v kachestve bazovoj dlya sozdaniya rezerva po itogam predshestvuyushchego otchetnomu mesyacu, to summa rezerva pod obescenenie dannoj cennoj bumagi korrektiruetsya v storonu uvelicheniya, t.e. proizvoditsya donachislenie rezerva do neobhodimogo razmera. Pri etom summa rezerva pod obescenenie vlozhenij v cennye bumagi ne dolzhna prevyshat' 50% balansovoj stoimosti etoj cennoj bumagi.</P>
<P>V etom sluchae delaetsya sleduyushchaya provodka:</P>
<B><P>Debet</B> scheta No 70209 "Drugie rashody".</P>
<B><P>Kredit</B> scheta "Rezervy pod vozmozhnoe obescenenie cennyh bumag".</P>
<P>Esli cennaya bumaga, v kotoruyu vlozheny sredstva banka ne udovletvoryaet kriteriyam, v sootvetstvii s kotorymi cennye bumagi s odnim Gosudarstvennym registracionnym nomerom otnosyatsya k cennym bumagam s rynochnoj kotirovkoj dlya celej sozdaniya rezervov pod ih obescenenie po itogam zavershennogo kvartala, za rynochnuyu stoimost' po sostoyaniyu na poslednij rabochij den' otchetnogo kvartala prinimaetsya fakticheskaya cena pokupki cennoj bumagi, umen'shennaya v 2 raza.</P>
<P>Pri realizacii cennoj bumagi, dlya kotoroj ranee byl sozdan rezerv pod obescenenie, summa rezerva perechislyaetsya na schet po uchetu operacionnyh i raznyh dohodov.</P>
<P>Pri etom delaetsya sleduyushchaya provodka:</P>
<B><P>Debet</B> scheta "Rezervy pod vozmozhnoe obescenenie cennyh bumag".</P>
<B><P>Kredit</B> scheta No 70107 "Drugie dohody".</P>
<P>Dlya cennyh bumag, nominirovannyh v inostrannoj valyute, cena priobreteniya i rynochnaya cena pereschityvayutsya po oficial'nomu kursu Banka Rossii na datu sozdaniya i korrektirovki rezerva.</P>
<OL>
<OL>

<P><LI><A NAME="_Toc444150923"></FONT><B><FONT>Rezerv po uchtennym vekselyam.</A></LI></P></B>
</FONT><FONT><P>Rezerv po uchtennym vekselyam reguliruetsya Polozheniem ot 30.06.97 g. No 62A, vvedennym v dejstvie s 01.01.98 g.</P>
<P>Rezerv, sozdannyj pod vekselya v sootvetstvii s ukazaniyami Banka Rossii ot 25.12.97 g. No 101-U ne umen'shaet nalogooblagaemuyu bazu naloga na pribyl'.</P>
<P>Ocenka riska proizvoditsya pri uchete vekselya.</P>
<P>K kategorii obespechennyh vekselej otnosyatsya vekselya, avalirovannye Pravitel'stvom Rossii, subŽektov Rossii, Banka Rossii, a takzhe pravitel'stv i central'nyh bankov stran Organizacii ekonomicheskogo sotrudnichestva i razvitiya.</P>
<P>Ostal'nye vekselya schitayutsya neobespechennymi.</P>
<P>Uchtennye vekselya, ne oplachennye v srok otnosyatsya k toj gruppe riska, kotoraya sootvetstvuet sroku prosrochennoj zadolzhennosti.</P>
<P>Rezerv pod obescenenie uchtennyh vekselej otrazhaetsya v balanse provodkoj:</P>
<P>Debet sch. No 70209</P>
<P>Kredit sch. po uchetu rezerva pod vozmozhnye poteri po uchtennym vekselyam.</P>
<P>Rezerv ispol'zuetsya tol'ko dlya pokrytiya veksel'noj summy bez diskonta.</P>
</FONT><FONT><P> </P>
<P><LI><A NAME="_Toc355694753"><A NAME="_Toc355694965"><A NAME="_Toc355785960"><A NAME="_Toc355802873"><A NAME="_Toc355814927"><A NAME="_Toc355882262"><A NAME="_Toc356143125"><A NAME="_Toc356495581"><A NAME="_Toc356839162"><A NAME="_Toc356841965"><A NAME="_Toc357008709"><A NAME="_Toc357257771"><A NAME="_Toc357270108"><A NAME="_Toc357274005"><A NAME="_Toc357322333"><A NAME="_Toc357323454"><A NAME="_Toc358304580"><A NAME="_Toc362024152"><A NAME="_Toc363233693"><A NAME="_Toc363360391"><A NAME="_Toc363362455"><A NAME="_Toc363664578"><A NAME="_Toc364182734"><A NAME="_Toc364530887"><A NAME="_Toc364702361"><A NAME="_Toc364787052"><A NAME="_Toc365300786"><A NAME="_Toc414096753"><A NAME="_Toc414097271"><A NAME="_Toc444150924"></FONT><B><FONT>Brokerskie operacii.</A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></LI></P></OL>
</OL></B>

</FONT><FONT><P>Brokerskie operacii banka v pol'zu klientov uchityvayutsya na schete No 30601 "Sredstva klientov po brokerskim operaciyam s cennymi bumagami i drugimi finansovymi aktivami". Dannyj schet yavlyaetsya vnutribankovskim i operacii po nemu provodyatsya bez uchastiya klientov, no za ih schet i po ih porucheniyu. V analiticheskom uchete otkryvayutsya scheta v razreze brokerskih dogovorov. Perechislenie sredstv s odnogo licevogo scheta na drugoj ne razreshaetsya.</P>
<P>Po kreditu scheta otrazhayut:</P>
<P>- perechislennye klientami banku summy po brokerskim dogovoram na oplatu lyubyh cennyh bumag - v korrespondencii so schetom kassy, raschetnym (tekushchim) schetom klienta ili korrespondentskim schetom v CB;</P>
<P>- perechislennye klientami banku summy po brokerskim dogovoram na oplatu NKD po priobretaemym kuponnym obligaciyam - v korrespondencii so schetom kassy, raschetnym (tekushchim) schetom klienta ili korrespondentskim schetom v CB (pri perechislenii sredstv so scheta klienta</FONT><FONT> </FONT><FONT>v drugom banke);</P>
<P>- postupivshie summy ot realizacii ili pogasheniya cennyh bumag - v korrespondencii s korrespondentskim schetom v CB, drugom banke ili raschetnom (kliringovom) centre;</P>
<P>- postupivshie summy poluchennogo v pol'zu klienta kuponnogo dohoda ot pereprodazhi kuponnyh gosobligacij libo ot pogasheniya kuponov po kuponnym gosobligaciyam, prinadlezhashchih klientu, - v korrespondencii s korrespondentskim schetom v Banke Rossii, drugom banke ili raschetnom (kliringovom) centre.</P>
<P>Po debetu scheta:</P>
<P>- izrashodovannye bankom summy pri ispolnenii brokerskih dogovorov o pokupke kuponnyh gosobligacij - na oplatu NKD - v korrespondencii s korrespondentskim schetom v Banke Rossii, drugom banke ili raschetnom (kliringovom) centre;</P>
<P>- vozvrashchaemye klientam summy po neispolnennym brokerskim dogovoram o pokupke cennyh bumag - perechislennye ranee klientami na oplatu kuponnogo dohoda - v korrespondencii s raschetnym (tekushchim) schetom klienta ili korrespondentskim schetom v Banke Rossii (pri perechislenii sredstv so scheta klienta v drugom banke</FONT><FONT>);</P>
</FONT><FONT><P>- perechislyaemye klientam summy poluchennogo kuponnogo dohoda ot prodazhi kuponnyh obligacij i / ili ot pogasheniya kuponov po kuponnym obligaciyam, prinadlezhashchie klientu.</P>
<P>|missionnye cennye bumagi po brokerskim operaciyam otrazhayutsya na vnebalansovom schete No 98053 (sm. takzhe 4.9.1).</P>
<P>Bumagi, poluchennye bankom dlya prodazhi po dogovoru komissii ili dogovoru porucheniya podlezhat otrazheniyu na aktivnom vnebalansovom schete No 90802. Uchet bumag na schete vedetsya po nominalu, analiticheskij uchet - v razreze dogovorov.</P>
<P>Vydavaemye pod otchet cennye bumagi po ukazannym dogovoram otrazhayut na aktivnom schete No 90705. </P>
</FONT><FONT><P> </P>
<OL START=8>

</FONT><B><FONT SIZE=4><P ALIGN="CENTER"><LI>Uchet passivnyh opepacij</LI></P></OL>

<OL>
<OL>

<P ALIGN="CENTER"><LI><A NAME="_Toc363233697"><A NAME="_Toc363360395"><A NAME="_Toc363362459"><A NAME="_Toc363664582"><A NAME="_Toc364182740"><A NAME="_Toc364530893"><A NAME="_Toc364702367"><A NAME="_Toc364787058"><A NAME="_Toc365300792"><A NAME="_Toc414096756"><A NAME="_Toc414097274"><A NAME="_Toc444150926"></FONT><FONT>S cennymi bumagami</A></A></A></A></A></A></A></A></A></A></A></A></LI></P>
<OL START=0>

<P ALIGN="CENTER"><LI><A NAME="_Toc347169149"><A NAME="_Toc347253293"><A NAME="_Toc347596238"><A NAME="_Toc347681317"><A NAME="_Toc348095201"><A NAME="_Toc348363565"><A NAME="_Toc353549913"><A NAME="_Toc355280076"><A NAME="_Toc355374919"><A NAME="_Toc355375054"><A NAME="_Toc355680926"><A NAME="_Toc355681161"><A NAME="_Toc355681606"><A NAME="_Toc355694035"><A NAME="_Toc355694760"><A NAME="_Toc355694972"><A NAME="_Toc355785967"><A NAME="_Toc355802880"><A NAME="_Toc355814934"><A NAME="_Toc355882269"><A NAME="_Toc356143132"><A NAME="_Toc356495588"><A NAME="_Toc356839169"><A NAME="_Toc356841972"><A NAME="_Toc357008716"><A NAME="_Toc357257778"><A NAME="_Toc357270115"><A NAME="_Toc357274012"><A NAME="_Toc357322340"><A NAME="_Toc357323461"><A NAME="_Toc358304587"><A NAME="_Toc362024159"><A NAME="_Toc363233698"><A NAME="_Toc363360396"><A NAME="_Toc363362460"><A NAME="_Toc363664583"><A NAME="_Toc364182741"><A NAME="_Toc364530894"><A NAME="_Toc364702368"><A NAME="_Toc364787059"><A NAME="_Toc365300793"><A NAME="_Toc414096757"><A NAME="_Toc414097275"><A NAME="_Toc444150927">Depozitnye i sbepegatel'nye septifikaty.</A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></LI></P></B>
</FONT><FONT><P>V sootvetstvii s Grazhdanskim kodeksom RF depozitnye i sberegatel'nye sertifikaty yavlyayutsya cennymi bumagami, no ne yavlyayutsya emissionnoj bumagoj. Sertifikaty yavlyayutsya pis'mennym svidetel'stvom o vklade v bank denezhnyh sredstv. Sertifikaty mogut byt' imennymi i na predŽyavitelya. Sertifikat predusmatrivaet vozmozhnost' peredachi prav po nemu drugim licam (cessiya).</P>
<P>Depozitnye sertifikaty vypuskayutsya dlya yuridicheskih lic, a sberegatel'nye sertifikaty dlya fizicheskih lic.</P>
<P>V tom sluchae, esli blanki sertifikatov otvechayut vsem trebovaniyam Ministerstva finansov RF i pronumerovany, bank mozhet uchityvat' ih na aktivnom vnebalansovom schete po uchetu blankov strogoj otchetnosti No 90701.</P>
<P>Sertifikaty vsegda byvayut srochnymi. Srok obrashcheniya depozitnogo sertifikata ogranichivaetsya odnom godom, a sberegatel'nogo sertifikata - tremya godami.</P>
<P>Realizovannye sertifikaty uchityvayutsya na passivnyh balansovyh schetah pervogo poryadka No 521 (depozitnye sertifikaty) i No 522 (sberegatel'nye sertifikaty) v zavisimosti ot sroka obrashcheniya sertifikatov na schetah vtorogo poryadka.</P>
<P>Nachislennye procenty po depozitnym i sberegatel'nym sertifikatam otnosyat v debet scheta No 70204 "Rashody po operaciyam s cennymi bumagami".</P>
<P>Vykuplennye do sroka pogasheniya sertifikaty uchityvayutsya na aktivnom vnebalansovom schete No 90703 po nominal'noj cene. Pri posleduyushchej prodazhe sertifikata on spisyvaetsya v kredit scheta No 90703.</P>
<P>Esli sertifikat ne byl pereprodan, to pri nastuplenii sroka pogasheniya on gasitsya i spisyvaetsya v kredit scheta No 90703.</P>
<P>Denezhnye raschety po prodazhe depozitnogo sertifikata i ego pogasheniyu osushchestvlyayutsya tol'ko v beznalichnom poryadke.</P>
<P>Pogashennye blanki depozitnyh sertifikatov hranyatsya v dokumentah dnya kak osnovanie platezha. Pogashenie obligacij, depozitnyh sertifikatov proizvoditsya putem vyrezki v seredine rombovogo otverstiya, prostavleniya nadpisi ili shtampa "pogasheno".</P>
<B><P>Primer.</P></B>
<P>Organizaciya pokupaet u banka depozitnyj procentnyj sertifikat srokom na 31 den' nominalom 500 tys. rub.</P>
<B><I><P>Debet</B></I> korscheta ili raschetnogo scheta, esli schet pokupatelya vedetsya v banke</P>
<B><I><P>Kredit</B></I> sch. No 52102 na 500.000 rub.</P>
<P>CHerez 31 den' proishodit pogashenie sertifikata ego vladel'cu.</P>
<B><I><P>Debet</B></I> sch. No 52102</P>
<B><I><P>Kredit</B></I> korscheta ili raschetnogo scheta na 500.000 rub.</P>
<P>Nachislyayutsya procenty po depozitnomu sertifikatu:</P>
<B><I><P>Debet</B> </I>sch. No 70204 </P>
<B><I><P>Kredit</B></I> korscheta ili raschetnogo scheta klienta.</P>
<P ALIGN="CENTER"><LI><A NAME="_Toc347169150"><A NAME="_Toc347253294"><A NAME="_Toc347596239"><A NAME="_Toc347681318"><A NAME="_Toc348095202"><A NAME="_Toc348363566"><A NAME="_Toc353549914"><A NAME="_Toc355280077"><A NAME="_Toc355374920"><A NAME="_Toc355375055"><A NAME="_Toc355680927"><A NAME="_Toc355681162"><A NAME="_Toc355681607"><A NAME="_Toc355694036"><A NAME="_Toc355694761"><A NAME="_Toc355694973"><A NAME="_Toc355785968"><A NAME="_Toc355802881"><A NAME="_Toc355814935"><A NAME="_Toc355882270"><A NAME="_Toc356143133"><A NAME="_Toc356495589"><A NAME="_Toc356839170"><A NAME="_Toc356841973"><A NAME="_Toc357008717"><A NAME="_Toc357257779"><A NAME="_Toc357270116"><A NAME="_Toc357274013"><A NAME="_Toc357322341"><A NAME="_Toc357323462"><A NAME="_Toc358304588"><A NAME="_Toc362024160"><A NAME="_Toc363233699"><A NAME="_Toc363360397"><A NAME="_Toc363362461"><A NAME="_Toc363664584"><A NAME="_Toc364182742"><A NAME="_Toc364530895"><A NAME="_Toc364702369"><A NAME="_Toc364787060"><A NAME="_Toc365300794"><A NAME="_Toc414096758"><A NAME="_Toc414097276"><A NAME="_Toc444150928"></FONT><B><FONT>Uchet veksel</A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A>ej, vypushchennyh bankom</A></A></A></A></A></A></A></A></A></A></A></A></LI></P></B>
</FONT><FONT><P>Dlya uproshcheniya raschetov, privlecheniya sredstv banki vypuskayut vekselya. Vypushchennye bankom vekselya otrazhayutsya v uchete na passivnyh balansovyh schetah vtorogo poryadka scheta No 523 "Vypushchennye vekselya i bankovskie akcepty" v razbivke po srokam pogasheniya po nominalu. Po nastuplenii sroka pogasheniya, v sluchae, esli veksel' ne byl predŽyavlen k oplate, on perenositsya v uchete na schet do vostrebovaniya.</P>
<P>Pri prodazhe vekselya po cene nizhe nominala (s diskontom) diskont otnositsya v debet balansovogo scheta No 61402 "Rashody budushchih periodov po cennym bumagam" po otdel'nomu licevomu schetu.</P>
<P>Pri pogashenii vekselya, prodannogo s diskontom delaetsya provodka po spisaniyu summy diskonta na rashody banka :</P>
<B><I><P>Debet</B></I> sch. No 70204 "Rashody po operaciyam s cennymi bumagami" po stat'e "Diskontnyj rashod po vekselyam"</P>
<B><I><P>Kredit</B></I> sch. No 61402 "Rashody budushchih periodov po cennym bumagam".</P>
<P>Bank mozhet vykupit' sobstvennyj veksel' do sroka ego pogasheniya. Veksel' mozhet byt' pogashen ili hranit'sya dlya dal'nejshej prodazhi. Pri pogashenii vekselya delaetsya provodka:</P>
<B><I><P>Debet</B></I> sch. No 523 "Vypushchennye vekselya i bankovskie akcepty" - na summu nominala vekselya </P>
<B><I><P>Kredit</B></I> sch. po uchetu denezhnyh sredstv ili raschetnogo scheta klienta banka na summu fakticheskoj ceny vykupa vekselya.</P>
<P>Raznica mezhdu nominalom vekselya i fakticheskoj cenoj ego vykupa otnositsya sootvetstvenno na balansovyj schet No 701 "Dohody" ili na balansovyj schet No 70204 "Rashody po operaciyam s cennymi bumagami" po stat'e "Diskontnyj rashod po vekselyam". Odnovremenno spisyvaetsya uchtennyj diskont so scheta rashodov budushchih periodov po cennym bumagam.</P>
<P>V sluchae hraneniya vekselya dlya dal'nejshej prodazhi veksel' prihoduetsya na aktivnom vnebalansovom schete No 90703 "Vykuplennye do sroka pogasheniya sobstvennye cennye bumagi" s osushchestvleniem provodok, analogichnyh provodkam po dosrochnomu pogasheniyu vekselya.</P>
</FONT><FONT><P> </P>
<P ALIGN="CENTER"><LI><A NAME="_Toc444150929"></FONT><B><FONT>Uchet obligacij, vypushchennyh bankom</A></LI></P></B>
</FONT><FONT><P>Vypushchennye bankom obligacii uchityvayutsya po nominalu na schetah vtorogo poryadka po srokam pogasheniya na balansovom schete No 520.</P>
<P>|missiya obligacij uchityvaetsya takzhe na vnebalansovyh schetah DEPO. Vypushchennye obligacii uchityvayutsya u banka-emitenta:</P>
<B><I><P>Debet</B></I> sch. No 98000 "Cennye bumagi na hranenii v depozitarii"</P>
<B><I><P>Kredit</B></I> sch. No 98090 "Cennye bumagi vne obrashcheniya"</P>
<P>Kuplennye obligacii spisyvayutsya so scheta No 98090 i prihoduyutsya po kreditu passivnogo scheta No 98040 "Cennye bumagi vladel'cev". </P>
<P>Posle realizacii obligacij i podvedeniya itogov razmeshcheniya obligacionnyj zajm spisyvaetsya s vnebalansovyh schetov:</P>
<P>Po prodannym bumagam</P>
<B><I><P>Debet</B></I> sch. No 98040</P>
<B><I><P>Kredit</B></I> sch. No 98000</P>
<P>Po nerealizovannym obligaciyam</P>
<B><I><P>Debet</B></I> sch. No 98090</P>
<B><I><P>Kredit</B></I> sch. No 98000</P>
<P>Esli reestroderzhatelem ne yavlyaetsya bank-emitent, to vypuskaemye obligacii uchityvayutsya na aktivnom schete No 98010.</P>
<P>Pri vyplate procentov po obligaciyam bank sovershaet provodku:</P>
<P>Debet sch. No 70204 po simvolu 24101</P>
<P>Kredit korscheta ili raschetnogo scheta.</P>
</FONT><FONT><P> </P>
<P ALIGN="CENTER"><LI><A NAME="_Toc355680931"><A NAME="_Toc355681166"><A NAME="_Toc355681611"><A NAME="_Toc355694040"><A NAME="_Toc355694765"><A NAME="_Toc355694977"><A NAME="_Toc355785972"><A NAME="_Toc355802885"><A NAME="_Toc355814939"><A NAME="_Toc355882274"><A NAME="_Toc356143137"><A NAME="_Toc356495593"><A NAME="_Toc356839173"><A NAME="_Toc356841976"><A NAME="_Toc357008720"><A NAME="_Toc357257785"><A NAME="_Toc357270122"><A NAME="_Toc357274019"><A NAME="_Toc357322347"><A NAME="_Toc357323468"><A NAME="_Toc358304594"><A NAME="_Toc362024166"><A NAME="_Toc363233700"><A NAME="_Toc363360398"><A NAME="_Toc363362462"><A NAME="_Toc363664585"><A NAME="_Toc364182743"><A NAME="_Toc364530896"><A NAME="_Toc364702370"><A NAME="_Toc364787061"><A NAME="_Toc365300795"><A NAME="_Toc414096759"><A NAME="_Toc414097277"><A NAME="_Toc444150930"></FONT><B><FONT>Uchet vkladov i depozitov</A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></A></LI></P></OL>
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<P>Operacii, svyazannye s vkladami reglamentiruyutsya glavoj 44 Grazhdanskogo kodeksa Rossijskoj Federacii.</P>
<P>Kodeksom predusmotreno, chto:</P>
<P>po dogovoru bankovskogo vklada (depozita) bank prinyav postupivshuyu ot vkladchika ili postupivshuyu dlya nego denezhnuyu summu (vklad), obyazuetsya vozvratit' summu vklada i vyplatit' procenty na nee na usloviyah i v poryadke, predusmotrennyh dogovorom.</P>
<P>dogovor bankovskogo vklada dolzhen byt' zaklyuchen v pis'mennoj forme.</P>
<P>Pis'mennaya forma dogovora bankovskogo vklada schitaetsya soblyudennoj, esli vnesenie vklada udostovereno sberegatel'noj knizhkoj, sberegatel'nym ili depozitnym sertifikatom libo inym vydannym bankom vkladchiku dokumentom, otvechayushchim trebovaniyam, predusmotrennym dlya takih dokumentov zakonom, ustanovlennymi v sootvetstvii s nim bankovskimi pravilami i primenyaemymi v bankovskoj praktike obychayami delovogo oborota.</P>
<P>Nesoblyudenie pis'mennoj formy dogovora bankovskogo vklada vlechet nedejstvitel'nost' etogo dogovora. </P>

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<P><LI>dogovor bankovskogo vklada zaklyuchaetsya na usloviyah vydachi vkla