Off-balance sheet account. What are off-balance sheet bank accounts Balance sheet and off-balance sheet bank accounts

The chart of accounts, in addition to the main ones, also includes off-balance sheet accounts. In what cases should off-balance sheet accounts be used for accounting? accounting? How are they different from regular ledger accounts? How are postings made to off-balance sheet accounts? You will get answers to these questions by reading the article below.

The chart of accounts contains 99 main and 11 off-balance sheet accounts. The main 99 accounts are used to account for all business transactions happening in the organization. Off-balance sheet accounts are used to record additional information about these transactions. Unlike the main ones, off-balance sheets do not show financial condition enterprise, their data is not used in the formation, that is why they have such a name, that is, they are “behind the balance sheet” of the enterprise. Off-balance sheet accounts characterize the features of the enterprise’s activities and are used by the organization for the convenience and clarity of accounting.

Features of accounting for off-balance sheet accounts

Accounting for off-balance sheet accounts has its own characteristics. First of all, this is due to the fact that it is not carried out on off-balance sheet accounts. Just like a balance sheet account, an off-balance sheet account has debits and credits, but unlike the first ones, the rule does not apply to them double entry. In order to take into account any transaction and make an entry to account for it, you do not need to reflect the amount simultaneously as a credit to one account and a debit to another.

The debit of the off-balance sheet account reflects the receipt of the object, and the credit reflects its disposal. That is, the wiring is one-sided.

For the convenience of accounting, analytical accounts can be opened on off-balance sheet accounts.

Characteristics of off-balance sheet accounts

001 “Leased fixed assets” – used to account for fixed assets leased. This object is not reflected in the balance sheet accounts in any way, so as not to lose it, you should use off-balance sheet account 001. The cost of the leased fixed asset is reflected in debit 001 by posting D001; when the object is returned to the lessor, the fixed asset is deregistered and a unilateral posting is made K001. Read more about leasing fixed assets.

002 “Inventory and materials accepted for safekeeping” is used to account for inventory items owned by another enterprise and temporarily stored in the organization. For example, the buyer has paid for the goods, but has not yet shipped and is stored in the seller’s warehouse. Such goods will be recorded as a debit to off-balance sheet account 002; at the time of shipment, posting K002 will be made, that is, the goods will be deregistered.

003 “Materials accepted for processing” - it can be used by organizations that have production and provide services for processing raw materials of other organizations. When customer-supplied raw materials are received for processing, the organization credits it to debit 003; after the processing procedure is completed, the materials are written off from credit 003.

004 “Goods accepted for commission” – is intended to account for goods accepted for commission by commission agencies. Similarly, the receipt of goods for commission is reflected by posting D004, its disposal K004.

005 “Equipment accepted for installation” – used by contractors who accept equipment from the customer that requires installation.

006 "Forms strict reporting» – are intended for accounting of BSO. Organizations that use in their activities, after receiving them, are debited to 006; as they are used, they are written off from credit 006. BSO is equal to cash documents, are used by organizations that provide services to the public and do not have a cash register. Instead of a cash receipt, such organizations are issued a strict reporting form to their customers and clients, at the same time writing it off from off-balance sheet account 006.

007 “Debt written off at a loss” - if the organization has counterparties who are registered accounts payable, and the chances of repaying the debt are minimal. Then the amount of debt is written off to debit 007, here it is listed for 5 years. Perhaps during this period the debtor will return the amount.
008 “Security for obligations and payments received” - this off-balance sheet account is used by mortgagees in the course of their activities.

009 “Security for obligations and payments issued” - here an organization can take into account its own property pledged as security for its loan or loan, or as a guarantee.

010 “Depreciation of fixed assets” - non-profit organizations here charge depreciation of fixed assets.

011 “Fixed assets leased out” - here organizations take into account fixed assets leased out; lessors use it to account for objects transferred to the lessee.

Is it necessary to use off-balance sheet accounts? Of course, every organization should keep records on off-balance sheet accounts if necessary. If, during an audit, for example, a tax audit, or during an inventory, fixed assets or inventory items that are not accounted for on balance sheets are discovered, then they can be accepted as surplus. For example, a fixed asset was received for rent, but it was not included in the account. 001. This will mean that the object is located in the organization, but will not be accounted for anywhere. Of course, during inspections questions will arise about what kind of object this is and where it came from. As a result, it can be accepted by the organization's surplus and accepted for accounting on account 01, which is unacceptable in this case. Therefore, you need to approach accounting on off-balance sheet accounts responsibly and remember to do it in a timely manner.

The accounts of the bank's balance sheet are divided into on-balance sheet and off-balance sheet. 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.

Minimum size authorized capital of the 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 established in the form of a joint stock company, formed at the expense of 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 institutions and licensing banking activities.”

The amount of the unpaid part of the authorized capital at the time of its registration in Central Bank Russia is accounted for by the debit of 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 law, 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 issuing and registering securities by credit organizations in the territory of Russian Federation».

A credit institution may issue securities registered and to bearer in one of the following forms, determined in its constituent documents and (or) the decision on the 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.

Account classification

Chart of accounts for accounting in credit institutions of the Russian Federation

Section 2 Analytical and synthetic accounting

Section 1 Organization of accounting work and document flow

1.1. Accounting operations are performed by employees for whom their implementation is assigned job descriptions(included in job responsibilities). This category includes workers engaged in receiving, processing, monitoring settlement, cash and other documents, reflecting banking transactions on accounting accounts, except for workers processing information on a computer and not included in the structure of the accounting apparatus.

All accounting employees in terms of execution accounting transactions and accounting are subordinate to the chief accountant credit organization.

1.2. The organization of the work of the accounting apparatus is based on the principle of creating one accounting unit (department, management), forming specialized departments, uniting employees in departments into operational teams, giving employees the rights of responsible executors, who are entrusted with the sole execution and signing of documents for the range of operations performed, with the exception of documents for transactions subject to additional control.

The specific responsibilities of accounting employees and the distribution of accounts served by them are determined by the chief accountant of the credit organization or, on his behalf, by the heads of departments. Chief Accountant approves regulations on departments.

Orders of the head of a credit institution regarding accounting and the specific responsibilities of accounting employees, assignment of serviced accounts to them, as well as changes made are formalized in writing.

1.3. The credit institution independently determines the duration trading day, which is an operational and accounting cycle for the corresponding calendar date, during which all completed transactions are formalized and reflected in accounting on balance sheet and off-balance sheet accounts with the preparation of a daily balance sheet.

The operating day includes the operating time during which transactions are carried out. Bank operations and other transactions, as well as the period of document flow and processing of accounting information, ensuring the registration and reflection in accounting of transactions performed during operating hours, the calendar date of the corresponding operating day, and the preparation of a daily balance sheet within the time limits established by clause 2.2 of this Part.

The duration of operational time (start and end time) for the relevant operations (services or internal structural units performing them) is determined by credit institutions independently based on the operating mode of the services or internal structural units and the specific conditions of the operations.

If the operating mode of services or internal structural units performing the relevant operations does not coincide with the operating mode of the accounting service, the duration of operating time for such operations is established within the period provided for by the operating mode of the relevant services or internal structural units in order to ensure that the accounting service completes the operating day. Transactions carried out by such services or internal structural units, in accordance with their established mode of operation, after the end of operating hours, are documented in primary accounting documents on the calendar date of the actual transaction and are reflected in the accounting registers on the next operating day.

Operations performed on weekends, which are understood as weekends and non-working days established by federal laws holidays, are drawn up with primary accounting documents on the calendar date of the actual transaction and can be reflected in accounting in one of the following ways provided accounting policy:

As separate operating days with the compilation of accounting registers, including the daily balance sheet, and the generation of documents of the day for the corresponding calendar date;

Reflected in the accounting registers on the operating day following the day off.

1.5.1. All documents received during operating hours in accounting services, including from branches, are subject to registration and reflection in the accounts of the credit institution on the same day. Accounting records transactions on accounts are also processed analytical accounting within one second-order account.

Documents received outside of business hours are reflected in accounts on the next business day. The procedure for accepting documents after operating hours is determined by the credit institution and is stipulated in customer service agreements.

Individuals- depositors are served throughout the entire trading day, and if possible later.

1.7.4. Corrections to cash and bank documents are not permitted.

Transactions are carried out and reflected in accounting on the basis primary accounting documents, drawn up in accordance with the requirements of these Rules and other regulations of the Bank of Russia for individual operations.

2.1. Analytical accounting documents are:

Personal accounts;

Statement of balances on first- and second-order accounts, personal accounts, balance sheet and off-balance sheet accounts. The statement is compiled daily. By decision of the management of the credit institution, a statement of balances by personal accounts for accounts requiring confidentiality is compiled separately. The total balance sheet includes the totals for these accounts.

2.2. Documents synthetic accounting are:

Daily turnover sheet. The daily turnover sheet is compiled for balance sheet and off-balance sheet accounts, in the form given in Appendix 8 to these Rules. Within a month, turnover is shown per day. In addition, on the 1st day a turnover sheet for the month is drawn up, for quarterly and annual dates - with increasing turnover from the beginning of the year;

Daily balance. The form of the balance sheet, as well as the procedure for its preparation, are set out in Appendix 9 to these Rules. The requirements that the balance must meet are set out in the first part of these Rules. The daily balance sheet for transactions carried out directly by the credit institution must be compiled for the past day before 12 o'clock local time on the next business day; the consolidated balance sheet, including the balances of branches, must be compiled before 12 o'clock the next business day after the balance sheet is compiled for operations directly carried out by the credit institution. The balance sheet for publication is compiled on the basis of the balance sheet for second-order accounts in the form approved by the Bank of Russia;

Profit and loss statement in the form of Appendix 4 to these Rules. The income statement is kept on an accrual basis from the beginning of the year. During the period of drawing up the annual report, two profit and loss account registers are maintained: one - according to balance sheet account No. 706 “Financial result of the current year”, the second - according to balance sheet account No. 707 “Financial result of the previous year”. In the profit and loss statement, only one symbol can be filled in, showing the financial result of the credit institution’s activities: either symbol 33001 “Unused profit” (symbol 31001 minus symbol 32101)”, or symbol 33002 “Loss” (symbol 31002 plus symbol 32101 or symbol 32101 minus the symbol 31001)". Conducted in in electronic format The profit and loss report is printed on on paper on the first day of the month;

Statement of turnover to reflect events after the reporting date in the form of Appendix 13 to these Rules;

Summary statement of turnover to reflect events after the reporting date in the form of Appendix 14 to these Rules. A consolidated statement of turnover for reflecting events after the reporting date is compiled on the basis of the balance sheet as of January 1 and statements of turnover for reflecting events after the reporting date (Appendix 13 to these Rules) for all balance sheet and off-balance sheet accounts. Columns 3 - 5 are filled in in full accordance with the opening balances of the daily balance as of January 1. Columns 6 - 11 are filled out on the basis of data from the turnover sheet to reflect events after the reporting date (Appendix 13 to these Rules). Columns 12 - 14 reflect the closing balances as of January 1, taking into account events after the reporting date, on the basis of which the annual report is compiled in accordance with normative act Bank of Russia on the procedure for credit institutions to prepare annual reports.

2.4. The amounts reflected in the analytical accounting accounts must correspond to the amounts reflected in the synthetic accounting accounts. This must be achieved in a sustainable way software, simultaneous reflection in the computer, as mentioned above, of transactions in interconnected accounting registers.

The error is corrected the moment it is discovered. Reprinting of analytical and synthetic accounting materials is not permitted.

The basis for building accounting in banks is one system synthetic accounting accounts, i.e. "Chart of accounts in credit institutions of the Russian Federation."

The chart of accounts is used to reflect the state of the bank's own and borrowed funds and their placement in credit and other active operations.

The chart of accounts is developed based on Civil Code RF, federal laws dated July 10, 2002 No. 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia", dated December 2, 1990 No. 395-1 "On banks and banking", using international standards accounting.

In accordance with the Chart of Accounts for Bank Accounting, which is established Central Bank RF, bank balance sheets are being built.

Efficiency bank balance manifests itself in its daily composition. The daily preparation of a bank balance sheet largely guarantees the correctness and reliability of accounting in banks and is associated with the daily transfer to clients of second copies (statements) of their personal accounts, which exclude the presence of erroneous entries.

The chart of accounts, which forms the basis for constructing bank balance sheets, uses the principles of grouping accounts according to economic homogeneous characteristics of liquidity, urgency and ensures specificity of information. It shows a trend of decreasing liquidity of asset items and a decrease in the degree of demand for liabilities.

Bank balance sheet accounts are divided into on-balance sheet and off-balance sheet accounts.

On balance sheet accounts the bank's own and borrowed funds and ways of their placement are reflected.

On off-balance sheet accounts means and values are reflected, not bank-owned and those that are in his custody and management (including trust management); obligations and claims not received on time (forward transactions); deferred and late payments; securities (depository activities) in pieces. 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 banks for storage, collection or commission, as well as to record strict reporting forms, share forms, other documents and valuables.

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 cash 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 “Commodity material values 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.

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See what an “off-balance sheet account” is in other dictionaries: off-balance sheet - adj. Related to the accounting of valuables, documents and orders that are not related to the assets and liabilities of banks. Ephraim's explanatory dictionary. T. F. Efremova. 2000... Modern Dictionary

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

See what an “off-balance sheet account” is in other dictionaries: Russian spelling dictionary - 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 performing 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

Dictionary of business terms Legal Dictionary - 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 p..… …

Together. Apart. Hyphenated. Economic dictionary - (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- an accounting account of an enterprise, a bank, used to account for funds that do not belong to this enterprise as property, 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, for example, leased fixed assets; commodity-material assets accepted for safekeeping; equipment accepted... ... Large legal dictionary

Accounting acts as an independent Information system, the components of which are accounting accounts. Summarization of information recorded in accounting accounts is carried out in balance sheet. However, when maintaining accounting records, there is a need to establish and reflect in it the ownership of property (ownership rights) of the organization. The need for this is explained by the fact that if ownership does not extend to the property used by the organization, it must be shown “off the balance sheet”. Therefore, it is important to classify accounts based on their relationship to the balance sheet.

Balance accounts are intended for property accounting, equity and obligations of the organization. According to their purpose, they can be active, passive And active-passive.

Off-balance sheet accounts are intended to account for the availability and movement of funds temporarily in the use or disposal of an organization, its contingent rights and obligations, as well as for monitoring individual business transactions. Off-balance sheet accounts are shown behind the balance sheet and are not included in the total calculation of the organization’s funds.

In off-balance sheet accounts, business transactions are recorded without using the double entry method. In this case, the “debit” side corresponds to the concept "coming", and the “credit” side - to the concept "expense", "disposal".

According to their purpose, off-balance sheet accounts are divided into three groups.