nakoplennyj procentnyj (kuponnyj) dohod po procentnym (kuponnym) dolgovym obyazatel'stvam</FONT></TD>
</TR>
<TR><TD WIDTH="15%" VALIGN="TOP">
<FONT><P>61306</FONT></TD>
<TD WIDTH="85%" VALIGN="TOP">
<FONT><P>Pereocenka sredstv v inostrannoj valyute - polozhitel'nye raznicy</FONT></TD>
</TR>
<TR><TD WIDTH="15%" VALIGN="TOP">
<FONT><P>61307</FONT></TD>
<TD WIDTH="85%" VALIGN="TOP">
<FONT><P>Pereocenka cennyh bumag - polozhitel'nye raznicy</FONT></TD>
</TR>
<TR><TD WIDTH="15%" VALIGN="TOP">
<FONT><P>61308</FONT></TD>
<TD WIDTH="85%" VALIGN="TOP">
<FONT><P>Pereocenka dragocennyh metallov - polozhitel'nye raznicy</FONT></TD>
</TR>
<TR><TD WIDTH="15%" VALIGN="TOP">
<FONT><P>61309</FONT></TD>
<TD WIDTH="85%" VALIGN="TOP">
<FONT><P>Trebovaniya banka po polucheniyu procentov</FONT></TD>
</TR>
</TABLE>

<FONT><P>Pri fakticheskom poluchenii dohodov summy spisyvayutsya so schetov po uchetu dohodov budushchih periodov v korrespondencii so schetom No 701 "Dohody".</P>
<P>Po schetam pereocenki schetam dohodov budushchih periodov sootvetstvuyut scheta rashodov budushchih periodov. Scheta parnye. Polozhitel'nye raznicy po pereocenke cennyh bumag i dragocennyh metallov ezhemesyachno otnosyatsya na scheta dohodov, a po inostrannoj valyute - 1 raz v kvartal.</P>
<P>Kreditorskaya zadolzhennost' po kotoroj istek srok iskovoj davnosti spisyvaetsya v dohod banka. </P>
<P ALIGN="CENTER"><LI><A NAME="_Toc355681619"><A NAME="_Toc355694050"><A NAME="_Toc355694775"><A NAME="_Toc355694987"><A NAME="_Toc355785982"><A NAME="_Toc355802895"><A NAME="_Toc355814949"><A NAME="_Toc355882284"><A NAME="_Toc356143147"><A NAME="_Toc356495603"><A NAME="_Toc356839183"><A NAME="_Toc356841986"><A NAME="_Toc357008731"><A NAME="_Toc357257796"><A NAME="_Toc357270133"><A NAME="_Toc357274031"><A NAME="_Toc357322359"><A NAME="_Toc357323480"><A NAME="_Toc358304606"><A NAME="_Toc362024178"><A NAME="_Toc363233718"><A NAME="_Toc363360417"><A NAME="_Toc363362481"><A NAME="_Toc363664604"><A NAME="_Toc364182762"><A NAME="_Toc364530915"><A NAME="_Toc364702390"><A NAME="_Toc364787083"><A NAME="_Toc365300817"><A NAME="_Toc414096785"><A NAME="_Toc414097303"><A NAME="_Toc444150964"></FONT><B><FONT>Uchet pashodov banka</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>Bank uchityvaet svoi rashody na schete No 702. Rashody budushchih periodov takie kak diskont po vypushchennym bankom dolgovym obyazatel'stvam i dr. uchityvayut na schete No 614 "Rashody budushchih periodov".</P>
<P>Kak i dohody, rashody delyatsya na procentnye i neprocentnye. Neprocentnye rashody v svoyu ochered' delyatsya na uplachennuyu komissiyu korrespondentam po bankovskim operaciyam, nalogi i sbory, administrativno-hozyajstvennye rashody (vklyuchaya rashody po oplate truda).</P>
<P><A NAME="_Toc355681620"><A NAME="_Toc355694051"><A NAME="_Toc355694776"><A NAME="_Toc355694988"><A NAME="_Toc355785983"><A NAME="_Toc355802896"><A NAME="_Toc355814950"><A NAME="_Toc355882285">Vne zavisimosti ot ob®ema i sostava zatrat, uchityvaemyh pri nalogooblozhenii, rashody banka uchityvayutsya na schete No 702.</P>
<P ALIGN="CENTER"><LI><A NAME="_Toc356143148"><A NAME="_Toc356495604"><A NAME="_Toc356839184"><A NAME="_Toc356841987"><A NAME="_Toc357008732"><A NAME="_Toc357257797"><A NAME="_Toc357270134"><A NAME="_Toc357274032"><A NAME="_Toc357322360"><A NAME="_Toc357323481"><A NAME="_Toc358304607"><A NAME="_Toc362024179"><A NAME="_Toc363233719"><A NAME="_Toc363360418"><A NAME="_Toc363362482"><A NAME="_Toc363664605"><A NAME="_Toc364182763"><A NAME="_Toc364530916"><A NAME="_Toc364702391"><A NAME="_Toc364787084"><A NAME="_Toc365300818"><A NAME="_Toc414096786"><A NAME="_Toc414097304"><A NAME="_Toc444150965"></FONT><B><FONT>Formirovanie finansovyh rezul'tatov</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>Pribyl' ili ubytok banka formiruyutsya na schetah No 703 (704) "Pribyl' (ubytki) banka".</P>
<P>Fakticheski pribyl' skladyvaetsya iz marzhinal'nogo dohoda, prevysheniya komissii poluchennoj nad komissiej oplachennoj za minusom obshchebankovskih nakladnyh rashodov.</P>
<P>U scheta pribyli (ubytkov) rezul'tat deyatel'nosti mozhet byt' tol'ko odnoznachnyj - pribyl' ili ubytok, nezavisimo ot togo, chto u vhodyashchih v ego sostav filialov mogli slozhit'sya raznye rezul'taty (u odnih - pribyl', u drugih - ubytok, poskol'ku bank kak yuridicheskoe lico otchityvaetsya za svoyu deyatel'nost' v celom).</P>
<P>Vse dohody i rashody otnosyatsya na scheta po ih uchetu. Otnesenie summ na scheta ucheta pribylej i ubytkov, minuya scheta po uchetu dohodov i rashodov, ne proizvoditsya.</P>
<P>Pribyl' (ubytki) opredelyaetsya putem vychitaniya iz obshchej summy dohodov obshchej summy rashodov:</P>
<P>po debetu:</P>
<P>sal'do sch. No 702;</P>
<P>po kreditu</P>
<P>sal'do sch. No 701;</P>
<P>Poryadok vedeniya buhgalterskogo ucheta dohodov, rashodov i pribylej v kommercheskih bankah ne zavisit ot nalogooblozheniya. </P>
<P>Sredstva, otvlechennye za schet pribyli otchetnogo goda uchityvayutsya otdel'no na balansovom schete No 705. Balansovyj schet No 705 yavlyaetsya nakopitel'nym i otrazhaet ispol'zovanie v techenie goda fakticheski poluchennoj v otchetnom godu pribyli .</P>
<P>Po schetu No 705 vedutsya otdel'nye licevye scheta, debetovye ostatki kotoryh pokazyvayut:</P>
<P>- nachislennyj nalog na pribyl' (debet sch. No 705 kredit sch. No 60301 l/s "Nalog na pribyl'");</P>
<P>- sredstva, napravlyaemye v fondy banka (debet sch. No 705 kredit sch. NoNo 107);</P>
<P>- dividendy, nachislennye uchastnikam (debet sch. No 705 kredit sch. No 60320 "Dividendy");</P>
<P>- rashody na blagotvoritel'nost' (debet sch. No 705 kredit schetov po uchetu denezhnyh sredstv);</P>
<P>6) prochie otvlecheniya.</P>
<P>Prevyshenie scheta No 703 nad schetom No 705 na tekushchuyu datu otrazhaet summu neraspredelennoj pribyli banka.</P>
<P>V principe, prevyshenie debetovogo ostatka scheta No 705 nad kreditovym ostatkom scheta No 703 byt' ne dolzhno. </P>
<P>Debetovyj ostatok po schetu No 704, po mere vozmozhnosti, dolzhen pokryvat'sya imeyushchimisya sredstvami (fondami banka).</P>
<P>CB RF rekomenduet napravlyat' na vospolnenie ukazannogo prevysheniya v ostavsheesya do konca goda vremya libo zaklyuchitel'nymi oborotami nachislennye, no ne vyplachennye akcioneram (pajshchikam) banka dividendy, uchityvaemye na b/sch. No 60320, sredstva fondov ekonomicheskogo stimulirovaniya (b/sch. No 107), rezervnogo fonda banka (b/sch. No 10701). Pri etom delaetsya sleduyushchaya provodka:</P>
<P>Debet b/sch. NoNo 60320, 107 Kredit b/sch. No 704.</P>
</FONT><FONT><P> </P>
<P ALIGN="CENTER"><LI><A NAME="_Toc355882286"><A NAME="_Toc356143149"><A NAME="_Toc356495605"><A NAME="_Toc356839185"><A NAME="_Toc356841988"><A NAME="_Toc357008733"><A NAME="_Toc357257798"><A NAME="_Toc357270135"><A NAME="_Toc357274033"><A NAME="_Toc357322361"><A NAME="_Toc357323482"><A NAME="_Toc358304608"><A NAME="_Toc362024180"><A NAME="_Toc363233720"><A NAME="_Toc363360419"><A NAME="_Toc363362483"><A NAME="_Toc363664606"><A NAME="_Toc364182764"><A NAME="_Toc364530917"><A NAME="_Toc364702392"><A NAME="_Toc364787085"><A NAME="_Toc365300819"><A NAME="_Toc414096787"><A NAME="_Toc414097305"><A NAME="_Toc444150966"></FONT><B><FONT>Reformaciya balansa i zaklyuchenie schetov po pribyli banka</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>Rezul'taty deyatel'nosti banka za proshedshij god (pribyl' ili ubytok) posle sdachi godovogo buhgalterskogo balansa s zaklyuchitel'nymi oborotami v techenie yanvarya tekushchego goda perenosyatsya na balansovye scheta - No 70301 na No 70302, a No 70501 na No 70502 dlya zaklyucheniya b/sch. No No 70301 i 70501 i otrazheniya po nim rezul'tatov deyatel'nosti banka i ispol'zovaniya pribyli v novom godu.</P>
<P ALIGN="CENTER">Zaklyuchitel'nye oboroty</P>
<P>Pod zaklyuchitel'nymi oborotami ponimayut oboroty po schetam, otnosyashchiesya k proshedshemu godu, no proizvedennye v nachale novogo goda, do ustanovlennogo sroka okonchaniya zaklyuchitel'nyh oborotov, opredelyaemogo Central'nym bankom RF. Na dokumentah po zaklyuchitel'nym oborotam stavitsya data soversheniya operacii, a vmesto mesyaca ukazyvaetsya "13". </P>
<P>Buhgalterskie zhurnaly po zaklyuchitel'nym oborotam broshyuruyutsya po dnyam provodki vmeste s zhurnalami po operaciyam novogo goda. Na dokumentah po zaklyuchitel'nym oborotam stavitsya shtamp ili delaetsya nadpis' "Po zaklyuchitel'nym oborotam".</P>
<P>Dokumenty po zaklyuchitel'nym oborotam podbirayutsya v otdel'nuyu pachku, no broshyuruyutsya vmeste s dokumentami dannogo dnya po operaciyam novogo goda.</P>
<P>Zaklyuchitel'nymi oborotami provodyatsya: </P>
<P>Razreshaetsya provedenie zaklyuchitel'nymi oborotami sleduyushchih operacij, svyazannyh s:</P>
<P>- raschetami vnutri banka, nachatymi v predshestvuyushchem godu;</P>
<P>- opredeleniem finansovyh rezul'tatov;</P>
<P>- raspredeleniem i pereraspredeleniem pribyli;</P>
<P>- zakrytiem centralizovannyh schetov (v sootvetstvii s ezhegodnymi ukazaniyami Banka Rossii i Minfina) .</P>

<UL>

<UL>
<P><LI>- nachislenie naloga na imushchestvo;</LI></P>
<P><LI>- esli po kakim-libo prichinam procenty , nachislyaemye za otchetnyj period po operaciyam istekshego goda ne byli nachisleny, oni nachislyayutsya i provodyatsya zaklyuchitel'nymi oborotami;</LI></P>
<P><LI>- rezervy pod poteri po ssudam i potencial'noe obescenenie vlozhenij v cennye bumagi.</LI></P></UL>
</UL>

<P>Zapreshchaetsya provodit' zaklyuchitel'nymi oborotami operacii po kasse i po korrespondentskomu schetu banka.</P>
<P>Po okonchanii zaklyuchitel'nyh oborotov sostavlyaetsya oborotnaya vedomost' po vsem zaklyuchitel'nym oborotam, a takzhe oborotnaya vedomost' za god i balans na 1 yanvarya, s vklyucheniem zaklyuchitel'nyh oborotov.</P>
<P>Operacii po zaklyuchitel'nym oborotam vklyuchayutsya v godovoj otchet banka za proshedshij god.</P>
<P>Klienty predstavlyayut podtverzhdeniya ostatkov svoih schetov (po raschetnym, tekushchim, ssudnym i drugim schetam, otkrytym v banke, krome subschetov i schetov individual'nyh zaemshchikov, po tekushchim schetam mestnyh byudzhetov i byudzhetnyh uchrezhdenij) po sostoyaniyu na 1 yanvarya bez zaklyuchitel'nyh oborotov.</P>
<P>Prevyshenie ostatka scheta po uchetu ispol'zovaniya pribyli nad passivnymi ostatkami schetov po uchetu pribyli vsledstvie pereplaty v byudzhet naloga za istekshij god dolzhno byt' otneseno v debet scheta po uchetu raschetov s byudzhetom po nalogu, esli do zaklyuchitel'nyh oborotov za god summa pereplaty ne byla vozvrashchena kreditnoj organizacii.</P>
<P>Zakrytie (reformaciya) schetov No 70502 "Ispol'zovanie pribyli predshestvuyushchih let", No70302 "Pribyl' predshestvuyushchih let " proizvoditsya posle utverzhdeniya godovyh buhgalterskih otchetov na sobraniyah akcionerov (pajshchikov) bankov oborotami novogo goda.</P>
</FONT><FONT><P> </P>
<P> </P></FONT>