H, i l4El IiiaHCOIa5I AKa, emmm i IptH O . , .. fICTHTVT 3KHIIMeCKORI). 1 IaIeT( I) Pc.c10 = . a PaUBMTh Bce314 ptioro bailK Fpal3Te,XbCTi3e R)cuwlacw( I A-e =7 _ Oeiepaijliim 19722 1997 ByXraATepcKrHn Y'iteT Ha HpeC pHJITIJrHIX II B BaHKaX- PoccH Yye6noe Hoco6ue, BTopoe H3ganue FaAHHa B KyAHHHHa I/IPHHa B AapHoHoBa 17og pegaKqueu LLaKuAa clapyKut Bank and Enterprise Accounting in R Galina Kulni na Irina Larionova FILE COPY OrgeA PezyuLrusenbx Pef/opx u 'IacTnozo CeicTopa BYXrAJTITEPCKIAI4 YIe"T HA HIPEAIFHPW4iTWII4X 1I B BAHKAX YLIEBHOE HOCOBME r.B. KYJNHiHa, I/.B. Jlapi[HOBa lIIaKui (DapyKH, pegaKTOp KPATKOE COgEP2KAHI4E 9TO yqe6Hoe noco6xe 6bEo riogroToBJiHo aBTOpaMH KaK BCIoMoraTeTIb- HbIN MaTepHaJI K CeMHHapaM H ytIe6HbIM KypCaM IIo 6aHKOBCKOMy geJIy N Ni- HaHCaM, npOBegeHHbIM I49P B POCCHACKOR DegepauNi N gpyrHx pecuy6THiKax CHP. B HeM IInpBOgiTC5i maTepHaTibi no ciNcTeme 6yXra'iTepCKoro yqera N ee pe4opMe, ruiaHy CT-eTOB npegHpN THN KoMMep-ecKNX 6aHKoB, 4HHaHCOBbIM OT'IeTaM x cBsI3aHHbIM C HNMH 6yxrarITepxef4, ytxe6Hbie CHTyaiTNH g-nsi npeg- UpHATNNA H KOMMepqeCKHX 6aHKoB, a TaK2Ke OCHOBHbIe iioJioefeHHi HOBONI CNC- TeMbI 6yxraJITepcKor-o ytieTa, ,gefCTByioEjef4 B POCCNN. 3Ta KHxra rIpegHa- 3HaxzeHa cKopee KaK pyKOBO,;CTBO AMISx upeno,gaBaTeJIe xN IIpaKTHKOB nIO BbI- iuenIepexixcIeHHBim TeMaM, a He Bceo6beMJIIoI1QiH Tpy, no 6yxranTepcKoMy yqeTy- Pa6o re MaTepIalibI HI9P H3,qaiOTciH,Z4yiH HeqOp- Ma) IbHOrO PaCHPOCTPaHeHHH Hqez BO BCeMHpHOM BaHKe fz yripeJeHHHIx-HapTHepax MIIP, a TaKmKe JIpOtlIEX CTOpOH, 3ahfHTepeCOBaNHBIX B BOIIpOCaX pa3BHTH. Kor mOJKHO IO.yriHTb IIO azTpecy: LLeHTp Y'xe6HbIx MaTepaiaoB, Economic Development Institute, World Bank 1818 H Street N.W. Washington, DC 20433,USA Telephone: (202) 473-6351 Facsimile: (202) 676-0965 VIHCTIITyT 3KOHOMWi4eCKOrO Pa3BIXTHS1 BceMxIpHbIf4 BaHK 1997 BBseAeRe BBegeHme: OCHOBbI MemKYHaPOgHOiO 6VXraJITePCKOIO VqeTa Ha ipeqIIP 5TRAX I B 6aHKax ByXraJITepCKii y-IeT SIBJI5IeTC5I q3bIKOM geTioBoro o6ieHims. OH JgOJI-KeH iipegJOCTaBJI3ITb cBoeBpeMeHHYIO, IIPaBgHByIO H TOqH3O KH4)OpMauimO, KOTOpa5 COCTaBHEieT OCHOBY HpMT]1 OilTHMajibHbIX 3KOHOMHteCKMX pemeHxH. (>DHaHCOBbIHI ytIeT AaBTI5eTC51 COCTaBHOlI xiaCTbIO 6yx=aTiTepCKoro ytleTa. CyTh ero COCTO14T B c6ope KHH)opMar[H, OTBexamomefa oIpegeieHbIM Tpe6OBaHHHM yfpaBYJieHI3 KoMTiaHHePi. /ICTOpN5I Pa3B1TN5I 6yxran'TepCKOrIO yIeTa cBieTeJIBCTByeT 0 TOM, XITO OH 3apO2K;aJICq BO BCeX CTpaHaX H Ha pa3wHINHbIx 9TaIHax cBoero pa3B1[TH5I npecJiegoaBI pa3JiiRNIbie ueJ-i: ytieT pacxopOB, paclie'r npNi6buNi, KOHTpOJIb 3a gOXOg;aMa N pacxOgaaMH. 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A.Ti51 9TOrO Heo6xogMHo, wTo6bI XH4)OpMaIm COoTBeTCTBOBaiia CJCIeAlODIIHM XapaKTepXCTHIKaM: * AICHOCTb: XHH4OpMaiVm gOJO2KHa 6bITb flOHITHa IIpo4¢eCCKOHajibHO HorIPOTOBLeHHOMy IOnb3oBaTemIo; * IIpo3patIHOCTb: BCe gaHHbIe 4)XHaHCoBbIX OTieTOB AOTIKHbI 6bITb 51CHbIMII H HeAByCMbICneHHbIMH; * yMecTHoCTb: IKH4OpMaivm AOfTIKHa noMOraTb IIOTIb30BaTerIIO oIqeHxrTb flpoJJIbIe oiIepagNH 1a c;enTiab f0porHO3 Ha 6yjyigee, a TaK2Ke 3aHOBo OCMbICIHNTb C4OpMpOBaBieroc iO HOi eHH HOBOft HH4popMaugm MHeHRe; * cyuiecTBeHHocTb: XHHOpMauA qIBJ5I5ieTc5i cyLiecTBeHHOfi, ecJiN ee HeIripaBxIIbHOe oTpaXEeHHe NH OTCYTCTBHe MOmeT HOBYiHATb Ha 4oDPMI4pOBaH4e IIHpIMO IIpOTIBOIIO.T02KHOrO MHeH15 O KOMiiaHIN. * cBOeBpeMeHHoCTb: mH4OpMamNHA gojiEKHa COgepaKrTb BCe Co6bITrI, HMeIOII,4e 3HaTieHme ,;JISI OI1veHKX 4)HaHCOBbIX pe3yTIbTaTOB Ha TeKyruTNfl MoMeHT; - HagemHocTb: mH4cOpMauH5 qBYI5ieTCq Hage)KHOX Tor ga, Korga oHa He CogepJKXT CYBOIeCTBeHHbIX omN6oK, He ciioco6cTByeT 4OPMHpOBaHxIO onpegeieHHOrO MHeHHA B OTHOmeHNN KOMfiaHNN H MO2KeT CqHTaTbC5I IIOnb3OBaTejmxM ipaBAHBOI4 KapTHHOI KOMIIaHHH; * HeliTpaJIbHoCTb: xH4TOpMaqIM He gOjiKHa BJIH5Tb Ha iIHNHTHe pemeHI c qIeJIibIO gOCTHLb ipeegonpeegeYieHHoro pe3yY[bTaTa turx pemeHx5i IlyTeM lIpCgOCTaBjieHH He COOTBeTCTByIODleII peaHibHOCTH HHPOpMaJUx HuH OTpamKeHN oTgeTibHbIX qjieMeHTOB; * InpaBAHBOCTb: pHCKN HuH HeToxiHoCTr, nopouKgaiouixe X3MeHeHHe 33ITMeHTOB 4HHaHCOBbIX OT'ieTOB gO.TI?KHbI 6bIrb oifaCaHbI B KOMMeHTapxI4x. rIPH 9TOM, MHHOpMaiM Aoji2KHa 6bITb rlouHHoi; * COIIOCTaBHMoCTb: HOJIb3OBaTeJIH gOJUKHbI xMeTb B03MOXKHOCTb CpaBHXTb 4)IHaHCOBbIe OTxIeTbl onpegeneHHON KOMHaHHa pa3YimHbIX nIepHOgOB H C OTtIeTaMH gpyrHx KOMiiaHHzI. COIIOCTaBHMOCTb 5IBJI5IeTCqI KYIIOxIeBbIM IIOHiTHeM giiq Hiepexoga pOCCHNCKON CxCTeMbI 6yxraJITepcKoro yxeTa Ha MexK)yHapoJHbIe IIpHHIImbI. COIIOCTaBNMOCTb He cuIegyeT HyTaTb C oAHoo6pa3HeM H 5 BBe,C)Telme HeBo3MO)KHoCTrbO H3MeHeHJRA paBxui 6yxraTiTepcKoro yEieTa, ecrnx 3To Heo6xo,lIMo. * npodbeccHoHajmHbIe cyeH: Ha iipaKTHKe JIO5M, COCTaBJISUOipM 4DHHaHCOBbIe OTmeThI fapHXogiTCH HCKaTb 6anaHc MexIy peaJlbHocTbIo, IIOJIHOk IpoTHBopeCA xv co6xIiogeHxeM o6nkmx flPRHHI IMOB 6yxraTirepcKoro yqeTa, 3aKoHogaTeFibcTBa H HHCTpyxn&J perynzpyioinx opraHOB. rlogroToBKa 4)xHaHcoBbiX OTTeTOB H 6yxraTiepcKx yqeT Boo6un1e He MoiKeT cxmTaTbC3i TOIHOA HayKOfi, 3TO CKopee FIcKyccTBO, OCHOBaHHO eHa MaCT-pCTBe H oIbiITe. rIpxBegeHHbIe Bblme xapayTepxcTHKI xH4¢opMaiJpm oiipegeI5IOT npim4nbI i 6yxrajiTepcKoro yxieTa. 3a-reM npHIWII nepeBo,qSITC51 B CTaHgapTbI, KOTOpbIe Onpe,eJISIOT OTpa>KeHmIe B 6yxra'ITepcKoM ytieTe oTgeJ-IbHbIX onepairiLm. PaccMoTpHM OCEOBHbIe Me sYRHapOgHBIe n pHHmtQnbI 6yxraIirepcKoro yqeTa Ha ripegIpJF AI4Ix 17 B 6aHKax. 1. HenpepbIBHocTb 9KCIIJyaTaBlH ,qalHEbi llpHHpl npegioFlaraeT, qTo 6aK xnix ilpeiip,I THe 6yAe'r npogoJIRarb CBOIO geq5ITeJTibHoCTb HeIpepbIBHO B o6o3plMOM 6yJyn[eM, T.e. HeT HII HaMepeBImS, Ei nlOTpe6HOCTHI B ero YxKBHJganiW. KaR TOjibKO CTaHOBlTTCqI 13BeCTHbIM pemeEHle O IrOJIHOM HIH laCTxiOHoM iapeKpafiJeHxi ge3iTeJIbHoCTx aRKTlBbI H UaCCllBbI gJoIuHbI 6bITb oI.XeHeHbi C y1eToM Bo3MO)KHbIX noTepbnplZ[ JIHKBxgaIT. rlpMMep: 01.01.93 r. 6aHIK ipipo6peui nomemeHmxe JSnq pa3mexeHim cBoero npaBneHmI 3a 100 MJIH. CpOK aMOPT43aWi COCTaBJIIeT 20 iieT, TaKHM o6pa3oM 6ariaHcOBaSI CTrOHMOCTb Ha 01.01.94 r. paBHa 100 - (100 + 20) = 95 MJIH. CtieT 920: 100 CTieT 015: 5 fPOpagHa5I 4eHa gaHHoro o OMCHfeHNS Ha 01.01.94 r. cocTaBn5ieT nopamKa 70 MYIH. BBHJIV eiro HeygaxIHoro Mec'rorIOY1O2KeHVL B ropoge. B cJiyTiae HenpepbBH0ok eAJTejIbHOCT14 6aHKa B reteHue MHortx neT, 3,qaHxe oTpeKaerTc,I Ha 6anlaHCe 1To CTONMOCTI4 B 95 MYTH. (100-5) B cJiytEae niKBNgaqkm 6aHKy CmeUyeT ytlecTb CKpbITbIN y6brroK N OCYLCCTBNTb IIPOBOAKY AOrlOJ1HNTeJIbHON aMOPTx3ai4 N3 pacxiera 95 - 70 = 25 MYTH. ,)T 970: 25 KT 015: 25 2. Hapal[BaEme (HaKonTieEiHe) FICnoIib3oBaHxe 3Toro llpxHHLwa o3HaxIaeT, xITo Bce orLepanrm, coBepmeaEEIe B TexieHxe oTT4eTHoio iepxoga gouuRHbI 6biTB OTpaiKembI B 4HHaHCoBbix oTxieTaX 6aHKa wiH npegJHpH5THH, He3aBHCHMO OT TOMO, Korga IlpOH3BOAqTC51 paclieTbI EO onepaqimM B geHe2KHo 4)OpMe. HarpH,Mep, 1ipOI1eHTbI IIo geno3mTaM 6aHKa gojQKHbI 6bITb BKflio-1eHbI B paCXOAbI Ha OTierTHyio gaTy. 6 BBq)jeIIze gpyroe ripaKTHiecKoe cjiegCTBHxe 9TOro ipimipma 3aKrmoxaeTcs B TOM, TITO BCe oIIepaijaia AOJIHbI lHpXOAOBaTbC5 B geHb coBepmeBIA CgeJIKH ILIH 3aKJlIOxieHF5 ,gOrOBopa. 9TOT IIpHHILH OCHOBaH Ha COOTBeTCTBHH yIeTa AOXO)OB I paCXOQOB, T.e. paCXOgbI gOTIMHbI 6bITB IOKa3aHbI IIpOTHB gOXOqOB, K KOTOpbIM OHI OTHOCSITCAI BHe 3aBRCXMOCTI[ OT OCYB,eCTwieHKS paCtleTOB no gOXOgaM H pacxogaM. HaKOriXTajBHbii MeTOg yrIeTa 5IBASIeT'CSl Hax6oJIee ygo6Hbim gi-i O1eHKH AOXOgOB, pe3yjIbTrTOB ynpaEsaiionriyx v 6ygynixx riocTyrIJeHKA HeHe2KHbIx cpe,CTB. B IIpOTHBOIIOJIO2KHOCTb HaKOiiHTeCjbHOMy MeTOl yqeTa, KaCCOBbIk MeTOg npegnonaraeT yxieT gOXO;OB H pacxogoB TOjibKO nIociie xx peaTibHof4 ormaTbI. 9TOT MeTOJ; He ILO3BoYI5ieT ytqeCTb Hx 6ygynq4x gOXOgOB, HM 6yJyYWHx paCXOgOB, no Cge.iKaM, KOTopbIe MOryT 6bITb 4aKETHieCKX coBepmeHBl KOMriaHmef lUl OrOBOpeHbI B goroBOpaX. KaccoBbII4 MeTOg meHee ygo6eH gJ-I5 OIeHKX 4bHHaHCOBOf flO03xLllK4 KOMIIaHHH, OgHaKO OH 5BjiHeTC3I Hax6oflee pacupocTpaHemimbi gim ieyiefi HaT1OrOO6Jlo.KeHKs, riOCKOJThbKy neperiaTa HajIOrOB CB3I3aHa B 3TOM cnyLiae c He44eKrTHBHbIM riaHipOBsaHxeM oiiaTbI no goroBopam, a He CO CTeIIeHbIO Hage2KHOCTE KOHTpareHTOB, KaK HpII HaRKO11TeJIbHOM meToge yqeTa. rIpi!Mep: BaHK A ripegOCTaBHJI ripoMbIIweHHOR KoMriaHHH CCy;W B 100.000 CPOKOM Ha 2,5 Mecsuqa, HIpOUxCHTbI BbI1UTa1l4BaioTc51 B KOHLxe CpOKa. ,qaTa BbIgalH coBrIagraeT c ,gaTot ruiaTe.?Ka. 3aeMrn'K B XOpOIIIeM 4fI4HaHCOBOM nonwo*ceHm H rapaHT1II zBn5IIorcsI Hage1KHbIMH. rO)OBa5I riOpoeHTHaq CTaBKa paBHa 130%. IlpoueHTbI no geII03HTY B 100.000 paBHbI 75% rO3OBbIX. MclHmcneHme goxoga: 100.000 x 130% x (2,5: 12) = 27.080 I4ctmcineHme pacXoAoB: 100.000 x 75% x (2.5 : 12) = 15.630 rlpoBogKa: gT "iJOX0AbI 6yIyiX riepHoI0oB": 27. 080 KT 'Oriepau,oHHbIe H pa3HbIe );oxogbI": 27.080 OgHOBpeMeHHo gornmHbi 6bITb oTpa1KeHbI pacxogbi, CBH13aHHb1e C BbigaxieH )RaHHOrO KpegHTa. IHpOBOgKa: KT "PacxogbI 6ygyuWx riepmogoB": 15.630 ,T "OnepagmoHHbIe H pa3HbIe goxo,gbi": 15.680 CaTibgo no cxieTy "OrepaujOHHbie H pa3HbIe goXoqbI" orpa2Kaer MaKTH4xeCKyio flpI46bInb orIepaiwA, KOTOpbIC CoBep1IIeHbI 6aHKOM. OgHaKo, 3To He CoBnagaeT C peanIbHo nonyxIeHHOi4 B HgeCeKHOem 4OpMe ripH6bunm. 3. IIOCTOSIHCTBO rlpaBNJIa 6yxraniTepCKOrO yxieTa gOJUKHbI OCTaBaTbC5i HeH3MeHHbIMX B TexieHIe KaK MKHHMYM OJHOro 4DxHaHCoBoro roga. B cnyxlae, ecnii 6aHK NJI npegnpFsTme 6ygyT BbmyeHbI N3MeHNTb CBOx npaBmiua BCJIefCTBxe x3MeHeHKA CyIIHOCTH onepaiimi luiH IpaBoBOrO MeXaHX3Ma, MM CJIegyeT paCCTxTaTb H OTpa3XTb B OTxIeTHOCTH 4MHaHCOBbIe nOCiiegCTBI5 TaKxX H3MeeHxi4 Ha Ipx6bUJb H Ka]IHTaJI H IIpegOCTaBHTb gOJ1OYIHXT`e3HIO NHH4OpMaIxom O AJYIA BO3MO2KHOCTH CpaBHeHHISI C IpegbiyiuNmN OTxieTaMH. 7 Bse,q'ei^e rlpIMep: 143MeHenHe MeToga OlIqeHKI KpaTKOCpOt1HblX BlOXmeHIt B IemiHHbie 6yMarx no fiepBOHavtIafbHo4 CTOmMOCTI Ha pbIHOYHyIO CTOHMOCTb IIp1BeJIO K yBCYIHteHIIXO gOXOgOB 6yIyuDx neprI4oOB 6aHKa Ha 2 850. Torga Heo6xogMo cgenaTb rIpOBO)Ky: )je6eT "Pacieibi": 2 850 KpegiHT "JIOXOgbI 6ygyiiwx rIepIogoB": 2 850. 4. OCTOpO2KHOCTb AKTHB]bI H iiaCCxBbI 6anIaHca cJIegyeT O1eHHBaTb C oupegmeneHHoik CTeIIeHbIO OcTopo1KHocTT1. B cjIyxiae, emCI B TeRKyueM OTxieTHOM nepRoge npegnionaraeTcsA cHI-KeHme CTOxMOCTx aKTHdBa, Heo6Xo0,i1Mo ee YMeHbbHTb B TeKyiuem nepHoge. AoxogbI YEuTbIBaIOTC5I TOJIbKO riociie roro, KaK 6aHE mix1 iipegpIIrT1HTe nonytni npaBo Ha HiX, a- pacxobi - IIo mepe HX Bo3HFrKHoBeHxA. HaiipmIep, B COOTBePCTBHH C IHCTPY3KIeia LLeHTPaJibHOrO BaaHKa PD OT 24.08.93r. N 17 Ha 0oiaonJIHeH5iM1V K HeK npOifeHTbI IIO CCygaM, Bb aJIaTbi no KOTOpbiM upocpocieibi 6oTiee teM Ha 30 g,Hef He OTpaXaIOTC5I B 4)HHaHCoBOf4 OTTIeTHOCTii H ytqTbIBaiOTC5I aHaJIHZTH1eCKliI. lpoug,eHTbI K iioJIyIieHMO He OTrpamaEOTCAI B 4DvHaHCOBOM ytieTe nocie nepBoro 4)aKTa HeYIUaTbI Ipo1eHTOB IIo ccyge. [IpHmep B oKTqi6pe 1994 r. KoMMeptIeCKas5 43HpMa rIoJiytnma CCy,Vy B 6aHKe B pa3Mepe 300 000 T.py6. K KOHiU roga (31.12.94) BblICHI4flOCb, ITo 9imHaHcoBoe noQnoxeHxe 3aemuiRma yxygiluTocb, ccyga oTHeCeHa Ha ctTT IIpOCpOUeHHbiX cCyg\ B pa3mepe 150 000 T.py6. 14r II4CJnITC5I Ha 620 cxieTe B TeTleHne 45 gHei4. Ccyga HegOcTaTOuIHo o6ecnetieHxiasi (o6ecietxieiNe no CTOIMOCTM He MeHee 60% OT pa3mepa ccygbi). IO TaKok ccyge Hy.?KHo co3gaTb pe3epB BO3MOmKHbIX noTepb B pa3mepe 30%. B yuieTe 6y,eT coBepmeHa ripoBogKa: ge6e'r 970 Oriepau,I4oHHbIe N pa3Hbie pacxogbi no CTaTbe 70 "lpotIwe pacxogbi": 50.000, Kpegj&T 945 Pe3epB Ha BO3MOHbIbe rioTepN nIo ccyJ;aM: 50.000. Ha Cymmy HaxtiCienHHbIX nIpOerHTOB no ccyge genaerc npoBogKa: ,Re6e'r 943 gioxogbI 6ygyuwx repHogaoB, KpegJ4T 626 rpOCpoxreHHbie rpogeHTbi NO KpaTKOCpOTHbIM ccygam KJileHTOB. flpxxog 9930 "HaxmcjieHHbie, Ho HenoxiyieHmrbie (npocpoTieHHbie) ripoUeHTbi no Kpe,gNTaM 6aHKa. 5. CTOHMOCTr B 6aJIaHcoBbmx OTtIerax aKTHBbI o6bmHo oemIIeBaIOTCi no tIIeHe HX npxo6pe-reHim, a He no phIHOtIHo0a ueHe, eCJIm pbiHOtIHaSI eHa He im1e UeHbI ripo6peTeHHL. )gaHHaAI CTOIMOCTb Ha3bIBaeTC5I eCTOpIpxeCKOf[ CTOI}MOCTbIO. ,Ji HeKoTOpbIX BHNOB aEKTHBOB CyiikeCTByiOT CneugaiiHbie fpaBl4na, Tpe6yionkiae fpOBegeHm liepeoIJ:eHKx, Hanpxmep ytleT lIo LI1eHHbIM 6yMaraM B 6aHKe. 6. Pa3geJIbHas o0eHKa aEKTHBOB Hi HiaccxBOB AKTxBbI HI naCCiaBbI, gOXOgbI H paCXogbI gOJUKHbI OTpaiKaTbCSI B yteTe pa3geJIbHo 3a xcKIIOtxieHeM CJIyqaeB, KOrga IIpeg,yCMOTpeH riOpgIgOK o6AI3aTeJIbHoro CaJIbqpOBaHKR. 8 BBeqeHHe npHMep: Ha KoHey 1994 r. (31.12.1994) MexCgy 6aHKoM A m B 6bunm B3arIMOOTHomeHmH, 3aTparI4BaIomIWe aKTHBHbIe 14 rIaCCiBHbie 6anaHcoBbie ctieTa. BaHK A ipegoCTaB ccyiy 6aHKy B B pa3mepe 1000 MYTH. py6. m HojiyxiHU 3aeM OT 6aHKa B B cyMMe 5000 MniH. py6. BanaHc 6aHKa A (Ha 1.01.95) goni>KeH BbiPITIgeTb cnegyJOIM o6pa3oM: AKTIB 1laCCIHB Ccyga 6aHKy B 1000 3aeM y 6aHKa B 5000 OgHaKO HeJTb351 OTpa3HTb B 6anaHce 6aHKa A B3aMmooTHomeHMA C 6aHKoM B cnegymOnHM o6pa3oM: AKTIB |IaCCIB ,|14CTbIe o65I3aTeiTbCTBa rIepeg 6aHKom B 4000 7. I-peeMCTBeHHOCTb Bxogs51iiero 6a.iaHca Bxogrqsimn Z 6anaHc gojirKeH cooTBeTcTBOBaTb 6anaHcy Ha KOHzL npegbigimnero IIepHoga. 3To xMeeT oco6oe 3HatieHie gJyrm cpaBHeHii 6anaHcoBbix OTLieTOB. I Bce I3MeHeHK5 B (4HHaRcoBoM iiojio2eHmI 6aHma JAOJIYHbI HafITx oTpa2KeHie B oT-eTe o rIpID6buiqx l y6EirKax. rIpi4Mep: Bce geHeCnKHbIe CpegCTBa, KOTOpbIe He OTHOCITC5 K qoXOAaM aKiMoHepOB 6aHKa gon0KHbI OTpa2KaTbCH KaK pacxog. 9To yTBep2Kgei O'HOCI4TCI H K HanioraM. B pOCCRACKO2 npaKT1Ke HanTOPI Ha 4MyDiqecTBO, 3eMITio, B gOpO2KHbie 4hOHAbI i AP. - OTHOC5ITCS1 Ha paCXOgbI 6aHKa: 970 6aJIaHCOBbI CtexCT. HpH 9TOM B yereTe 3Ta onepaiym oTpa2KaeTcH: )ge6eT 970 "OnepauloHHbIe H pa3HbIe pacxogbI" Kpegin'r 161 "KoppecrIoHJeHTCcKMDi cxeT e 6aHKa c yKa3aHmem ceeTOB nonytiaTeneii CpCJeCTB. OqHaKO 9TOT nOp51OK He KaCaeTCq HaJTIOra Ha rIpm6bIYlb. 8. IlpHopxTeT 3KOHOM'lieCKOPO CO,Rep:KaHxA Ea,g iopHgHiecKofi p2opMoi CTaTbx OTxieTHOCT AOJ-IOKHbI OTpa2KaTb 3KoHoMxxiecKoe cop,ep2KaHHe onepar[t. 3ToT npHuxII qBMIeTcq ocHoBoIIoJIaaraioInIM gJISI IIOnyreHIfI goCToBepHo0i r r1paBpgBofi t H4mOpMaqgPr. rlpKMep: ApeHgyembIe Ha yCjioBmSX 4)HHaHCOBOPO ni3iHra aKTnBbI BKJIIoTIaoOTCHI B 6aiiaHc apeHgaTopa B COCTaBe OCHOBHbIX 4OHgOB, XOTA OHM 4 He rIpxHaAruexaT 6aHKy c iopxxiecKok TOtqKM 3peHI. 9. KOHCOTInHga-WLI (DxHaHCOBa,I OTxieTHOCTb gOi2KHa oTpa2EaTb pe3yYTbTaTbI pa6oTbi Bcex KOMiIaHmI, KOTOpbIe KOHTOpJII4pyeT 6aHK xYIlI npegnIIpH5TIe. B IIpOTIIBHOM ciyyae oTxieTHOCTb He 6ygeT B rolQmHOk 9 BBe)eFHe mepe oTpamaTb 9KoHoMtIecKoe noxIOxeHNe 6aHKa wuN IIpegIpYLT5 B geJIOM. glJII KOHCOY1Haiilx OTIeTOB IIPOBOAHTC5I oipeqeieHHasi pa6oTa. MoxHo BbIgei-iTb HeCKOJIbKO 3TaIIOB: * yHwoTIaqmAI CTIeTOB KoHcohizgHpoBaHHbIx IpeeIIpH5THfl; * nOCTaTetIHOe CBegeHxe cteTOB; * BbILIHTaHHe BHYTpNrPYtIIOBbIX oiiepaIHf4 m OCTaTKOB; * BbIxTaHIIe B3aMMHbIx BJIO:KeHI4f N oTeieieIHe pe3yJIbTaToB, HpIHXoQ5flfXC51 Ha ,gpyrx aK11oHepOB KOHCOJTIrH pOBaHHbIX upegupHHTHH. Ipmep: BaHK A BnageeT 100% YCTaBHOQO KarIITania 14HBecTHi1oHHoAi KOMfl8amI B (nOnHaA KoHconm)aim). BarIaHCOBbIfI oTrer 6aHKa A (MaTepI4HcKas5 KOMnIaHI) AKTMB FIaCCHB Ccyga ,goxepHeM KOMriaHIP B 100 065i3aTeJIbCTBa 7800 Ccygbi ppyrMM KOMnIaHM 3000 KaniaTi 300 IWHBeCTYnWM 4800 OcHoBHbIe CpegCTBa 200 Bcero aKThBOB 8100 Bcer-o naCCJIBOB 8100 BaJxaHcoBbliZ OTxieT B (goxiepHqs KOMiiaHxR) AKTZB HaCCIIB Ccy,bI 50 3af4mbi OT KOMIaHim 100 1IHBeCTipm 4000 A 50 OcHoBHblIe CpeICTBa 100 rlpo,4i4e 3aMMbI 4000 _____________________ ___ YCTaBHbIf& 4xHg Bcero aKTHBOB 4150 | Bcero naccrBOB 4150 BaiiaHcoBbI34 oTxYeT rpynrlbI AKTI4B IlacciB Ccy,bl 3050 3a4imbi 7850 14HBeCTHgm 4800 Kax'Tan 300 OcHoBHbIe cpegcTBa 300 Bcero aKTMBOB 8150 Bcero lIaCCmBbI 8150 rIPH HeiIOnIHOi KOHCOJ-TIxg1H, HaIIPNMeP KOrgja 6aim A BJalaeeT 66,7%/0 KaxTaiia CTpaXOBON KOMIIaHHH B, 9TambI KoHCOJLHgagkl npe,HOJIaraOT CIeYOWM ee: * BCe aKTrBbI N riaCCHBbI, gOXOgAbI H pacxogBi goTuIepHek KOMIIaDh BKJIIOLIaIOTC5I B aKTxBbI H IIaCCHBbI, gOXogbI N pacxog]Bi rpymmi; * gOJIY KaTIHTaJIa MaTep[HCKOif KoMIIaEHH B gomiepHek xcKnIoIaeTC3I; * co6cTBeHHbIe cpegcTBa gei5irTcAi Mexy rpyniot ii TaK Ha3bIBaeMbIMR laOCTOpOHHNMH IHTepeCaMZ. HlpHMep: BaHK BxagAeeT 66,7% Kan4TaJia CTpaxoBofl KoMrIaHL? B. 10 BBC,geHHe BariaHcoBbIfi OT'IT A (MaTepHHCKaS5 KoMriaHI5) AKmTBbI 06si3aTenbcTBa H co6CTBeHHbIe CpegCTBa AKRMi4 B KOMnaHKm 200.00 06,q3aTenbCTBa 700.000 B YcTaBHbifk 4oHg 800.000 2.000 x 100 py6. 800.000 Hpotme 4oHAbi 300.000 OcHoBmbIe CpeqCTBa 1.000.000 HlpH6buIJb rojga 200.000 flpyrwxe aKTI1BbI Bcero aKTHBOB 2.000.000 Bcero riacci4oB 2.000.000 OTtILeT o ripm6bTIx H y6bITKax A A.KTBbI gOXOobI OnepagioHHbie pacxoqbI 2.840.000 OnepazIoHHbIe AOXOjbI 3.000.000 HenpegsBgeHHbIe 142.000 HerIpegBigeHHbIe 200.000 pacxojbI 18.000 goxogbI HanoIr Ha ripx6bIJIb 200.000 T4CTa51 rip 6buib roga Bcero 3.200.000 Bcero 3.200.000 BanaHcoBbff4 OTx1eT B AKTIBbI 06sI3aTejmcTBa H co6CTBeHHbIe CpeqCTBa OCHoBHbIe CpegCTBa 500.000 O6,q3aTeibcTBa 280.000 gpyrHe aKTHBbI 500.000 YCTaBHbIfI 4oHg 300.000 3.000 x 100 py6. IlpotiHe 4oHgbI 300.000 FIpH46buib roga 120.000 Bcero 1.000.000 Bcero nacCHBOB 1.000.000 OTtleT O rpH6buT5IX H y6bITKax B PacxogbI OXObI OnepaaomHHbie pacxogbi 7.950.000 OriepaqowHHbie gOXOgbi 8.050.000 HenpegsBzgeHHbIe 40.000 HeripejBHgeHHbIe 150.000 pacxogbi 90.000 gOXOgbI Hanoi Ha npx6bInb 120.000 tMH4CTaSI npIx6bmIb r'oa Bcero 8.200.000 Bcero 8.200.000 BaiiaHCOBbIH OTTIeT ipyIUTbI AKTmBbI 06,q3aTeenbcTBa H co6CTBeHHbIe CpegCTBa AKIR~M B KOMIIaHim B 0 06.q3aTenibCTBa 980.000 200.000 - 200.000 700.000 + 280.000 OcHoBHbIe CpegCTBa 1.300.000 YCTaBHbIf4 4)oH 900.000 800.000 + 500.000 800 + 300 - 200 gpyri4e aKTxBbI 1.500.000 lpox4He 43oHgbI 500.000 1.000.000 + 500.000 300.000+(300.000x66.7%) rHpm6bmnb roga 280.000 200.000+(120.000x66.7%) IlocTopoHHiHe HHTepeCbI -B npOtIHX d2OHgaX 300.000x33.3% 100.000 - B ripH6bInH 3a ro) 40.000 120.000 x 33,3% 11 BBegerfe Bcero aKTI4BOB Bcero naCC14BOB 2.800.000 2.800.000 OTT-eT O ripm6brnslx i y6biTKax rpyrinbI Pacxo,bI gOXOqbI OiIepaiwoHHbie pacxogbi Onepan,L§oHHbie gOXogbI 11.070.000 10.790.000 HenpeABmgeHHbIe A°xoJbi HeripegBisgeHHbIe pacxogbI 330.000 182.000 Hanor Ha iIpm6bijib 108.000 T4ICTa IIpH6bInb roga rpyrflbI 280.000 200.000 + (120.000 x 66,7%) TIMCTas1 npi6buib noCTOpOHHHX 40.000 120.000 x 33,3% Bcer'o 11.400.000 Bcero 11.400.000 10. EgHHFora x3MepeHRA. Bce aKTNBbI H IIaccHBbI yxIHTbIBaioTcSI H ii X CepBOHaxIaJibHo0 CTO4MOCTH Ha MOMeHT H[X IIpmo6peTeHxA. CTOHMOCTb He H3MeeHIeTC5I A0 MOMeHTa lx CIIHCHaH IIx BbIKynIa. AKTsBbI H IiaCCHBEI B iHocTpaHHol BaTioTe iiOCTOSIHHO nepeoIeHXBaIoTcSI. BO3Mo2KHO iipoBegeHIle nepeoieHKy aKTHBO BH naccHIBOB B CB5I3H c HHm4rnHiWefa. HpuMep. flop5igoK yqeTa B YCJ1OBHsX HH4JTI5IW4. EaJiiaHCOBbiW OT'leT 6aiKa A (go riepeou]eHKm c yxierom mmn5nSIY) AKTLIB IfIacCHB CxieTa HocTpo 30 3aiimbi 100 CcygbI 180 gerio3xTbI 70 OcHoBHbIe CpegCTBa 40 KarITani 80 Bcero axTIIBOB 250 Bcero naCCLTBOB 250 rlpe,noJIoxwM, x'TO ypoBeHb KHH4UI5IW4 B oTqeTHoM nepmoge COCTaBPi 150%. BaJIaHcOBbif4 oTxieT 6aHRa A riocne riepeoqenKH AKTHB flaccHB CxieTa HOCTpO 30 3aifmbi 100 ccygrbi 180 gereno31TbI 70 OcHoBHbIe Cpe,gCTBa 100 KaIHTan 140 40 x (1 + 1,5) 80 + (100 - 40) Bcero aKTHBOB 310 Bcero rIacCIIBoB 310 12 HUocIeqH.ze TeHqeHL(IfI B Me2KgyHapOg)HOf l8paKTIIKe, ye'rTa rlocnie He4Y5IHOPO KpM3xca 1973/74 roga Tpag;HnPoHHbIe Me2KpHapOoHbIe lpHNHxnfbI ytera CTaJIH npegMeTOM O2KxBjieHHbIX ,gHCKyccxH. CyniecTByeT ,Ba nogxojga, B paMKaX KOTOpbIX npegiiaraeTC51 pa3BHBaTb MeAiyHapOgHbIe IplHHfNlIfbI ytqeTa. rlepBbiN X3BeCTeH KaK "YxIeT no TeryIeKBefi CTONMOCTN". CT°poHHIKIH 3Toro noogxojga ipegiiaraioT 3aMeHHTb xcTopRIwecKyio CTONMOCTb (cToNMocTb Ipi4o6peTeHM5I) Ha TreKyliIO CTOlMOCTb, HcnoJIb3ySI 4HHeKC. 06bItIHO npegiaraIOT XCflOJIb3OBaTb OgHH o6 N- xHHeKc. B CIIA TaKHM NHHgeKCOM 5iBYJ1ieTcI ge4Tiswrop BHrI, B gpyrNx CTpaHaX - CTOXMOCTb MI43HI I4wi onTOBbIX eH. gi5 pacxieTa H3gepJKeK, CBM3aHHbIX C HMIIOpTOM OCHOBHOIO KaNxTaHia B pa3BXBsIonkHxc,I cTpaHax xc11oJib3yerTcI &HHeKc IOHI4gO. BnepBble B CIIA B 1976 r. KOpIIopaI1xN 6buiL o6SI3aHbI geiaJTb CHOCKH, oTpamKaionke IN4pbI 6a.aHca c y'ieToM H4uim. OgHaKO HHKaRKX HHCTpyKf4l IIo rTOMy IIOBOg1 He 6buIo. gaHHEbii nogxog He BBeTi Cepbe3HbIX H3MeHeHRM B meHapOgHbie pHH bI yTieTa, KpOMe Heo6xogMoCTH agaaTNpOBaTb HcTopITiecKyIO CTONMOCTb aKTHBOB. B AHrnIHH BflepBbIe B 1975 r. 6bIJIo peKomeH OBaHoC KOcihob3oTb TeRKYUItIO CTOHMOCTb H HrHOpHpOBaTb CTOpxIqeCKyIO CTONxMOCTb. KpoMe roro, 6buIH llpoBegeHbI qeTanbHbIe HCCf)egOBaHNT o6 oco6eHHOCTsX peaTibHOH CTOHMOCTN TIpOH3BOgCTBeHHbIX aKTHBOB B pJa3JIXfHbIX oTpacniix. B KaxiecTBe KpxTepNeB 6bIJI IInpegiO2KeHbI pa3jTHxiHbie BapaHrHTbI OIeHKX HMyiqeCTBa B TOM xiHcj1e: 1. 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O;HaKO He CMOTp5I Ha CJIwiKHOCTr, 9TOT nOgXOg HOYlb3yeTCH UIpOKOR noIIgep2(KOR B aKageMHxieCKHX H HpO4)eCCXOHajibHbiX Kpyrax. 13 BBq)TeHfe 1cr1o1i11,3oBaHHe Mey4yHHpOJ(HhIX IplHHIHHIIOB y'IeTa Ha nIpeJl1IpfH5TH5TX H B 6a5HKax POCCHICKa5i CHICTeMa ytIeTa I OTtieTHOCT14 IIOCTeIIeHHO npII6JIxI2aeTCsI K MeArqyHapOgHOfi. npegIlnpiiwris IYT B 3TOM HaIpawBJIeHHI 6bICTpee, iIX 4OpMbI OT'ieTHOCTx 6rnDKe K 3apy6e2KHbIM CTaHgapTaM H IEO5BH1HCb gOKyMeHTbI pernameHTHppoe CTaHgapTbI H IIPIHHFbI ytIeTa Ha pOCCHCKHX ipegilHpITX, XOTS HpOgOD2KRIOT COXpaH5ITbCA CYHeCTBeHHbie oTN. Oco6eHHO OCJ1O0KHeHO HCIOJTIb3OBaHHe meapOHbIX HIIOB AJnIS 6aHKOB, T.K. OHI 1IOKa eiie He xMeIOT OCHOBHOPO paMoLiHoro goKyMeHTa, perynHIpyioTero IIpH7HIWlIIbI H CTaHgapTbI ytleTa. 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OTtrieTbi op0eHTxpyIoTC5q B 6oIbmel c[rTeIaeHH Ha HaJIOroBbIe opraHbI. 14 BBege"e * OcHoBmaIe cpegcrBa go pefopMbI 1991 r. ocHoBHbIe CpeqCTBa BKHIO'iarILCb B yCTaBmEui ,oH^,a amopTH3aqxoHHie oTxIHcYieHH5 ero yMeHbmaTiN. gnn OTpaRKeHR rIpHo6pereHHs OCHOBHbIX CpeqCTB 3a cxieT CpegCTB iocyCHapcTBeHHoro (HHHCaHpOBamH xcno nb3BanCb TasKe cilei1paj1bHbIe 4xoHgbI. OyHaKo no1 CyTa oiiepaiuN go0jTKHa 6bmia oTpaRKaTbcA B IpOBOKax Ae6eT "OcHoBHbIe CpegCTBa", KpeqXT "Kpe,gTropbi"). B PoccxH 2KeCTKO periameHTPYIOTCA HOpMbi aMopTH3aiH H CpOK IIoJIe3HOrO HCIIOJIb3OBaHH. * DoH;BIi3KoHomH'IecKoro CTHMyJIHpoBaHHS 93ro oco6eHHas CTraTb B 6yxrawirepcKoM yxiere PoccHH. OHZ o6brmHo iacno0JIB3p0Tc5i gniq (FHHaHCHpOBaHH5 HpeMHg, KOTopbIe He BKJmoxiHbI B ce6ec'roHMocTb UpOH3BOACTBa. * ManouteHHbIe 1 6bIcTpOR3HamH1BawOm1ecHI nlpegMeTbI B poCCHIICKOk IIpaRKTmKe OHH BKJ1I0aIzOTC3i B TOBapHbie 3aIIaCbI, 'ITO Cy1IeCTBeHHO oTJIHtqaeTC3I OT MlIpOBOII ripaKTHKx. B gaHHoM rloco6x 6y[yT paCCMOTpeHEI oT,eJIbmIHe aCfleKTbi +HHaHC0BOro yxieTa H 4DHHaHC0BOrO aHlJai3a Ha rIpeglIpH5THix H 4HHaHCOBOrO yxiera B 6anxax. rIepBas 'iaCTb pa6oTbI iaOCBBiqeHa iapegiipHITHMm, a BTopa 6--aHKaM. 15 ByxraJTepcKIff yIeT Ha HpqIIpHfTHqx H B 6aHKax PoccOM rJIABA 1 BYXrAJITEPCKY4IY YIET HA rIPErIP[4PMThI44 KAK OCHOBA IIPIHqTWi YIIPABJIEHiECKI;4X PEIIIEHVWT ...................................................................... 18 1.1. YIETHAA rlO 4Tl4KA ....................................................................... 18 1.2. HoBbIf AIJJAH C'IETOB BYXrAYITEPCKOrO YxIETA 14 (14HAHCOBAS5 OT'1ETHOCTb 1.3. OCHOBHbHE CPEqCTBA, HEMATEP14AJIbHbIE AKT14BbI. AMOPTh3AUJ4S. APEHgA . ........ 27 1.4. YxIET riPO143BOACTBEHHbIX 3AHACOB M TOBAPOB ................. ................................ 33 1.5. YXIET UlEHHbIX BYMAr .................................................................... 35 B 6yxraJxTepcKoM yueTe 4eHHbIx 6yMar BbI,fCennoTcY ciejjLoigge 3a,qa rH. 36 1.6. YxIET BbIPYIKI4 (,gOXO,iOB) OT PEAII143ALI414. (P14HAHCOBbIE PE3YJIbTATbI 14 14X 14CnOJTb3OBAH14E .................................................................... 39 YYer 1TIIHa&HCOBbI6 pe3yffbTaTOB no KaCCOBOMy Me7v,1y ......... ............................ 45 1.8. AHAYI143 (14HAHCOBoro COCTOsHMR FIPEWrPMZT14 ............... ................................ 45 AHan:rf3 6aJIaHca H OTUleTa O !PHaHcoBbIX pe3yJzbTaToB c mcHaJb3oBaHHeM K09§1O4LH eHToB, HPHHHITbJX B Mem MapoqHoiH npaKTrxe .................................. 47 AHanIm3 OTieTa o0,BHweCHmHgeHeKHbIX CpCqCTB ............................................... 56 cPHHaHCOBOe nPOr H03mpoBaHH ........................................................................... 63 FLpormo3IfpoBaHre 6ajraHca qpeHpHTHI. .. . . ................ 65 rPJABA2 ............................ 68 BYXrATITEPCKI14f YnET B KOMMEPMECKOM BAHKE .............. ......................... 68 2.1. 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YxIET OnEPAUIT14 C L1 EHHbMK BYMArAM14 .... 95 Yrier 6pOKepcKHx onepa4mLf ............................................................................... 99 YeT HHBeCTrHi4HoHHbiX onepauH ......................................................... 101 YqleT orepaL(H C BeKcen MH ........................................................ 102 YreT BcKcene.f 6aHKaMH ......................................................................... J 102 I/HKaCcoBbIe onepaqHH c BeKCe . . ..M. 103 rapaHTfTHbAe Honepa mH 6aHKoB C BeKeH . ..IMwH 04 2.5. YxIET )OXOUOB 14 PACXOFIOB BAHKA .105 2.6. YIET HP14BbIJ14 14 EE iC4Ocnjb3OBAHI4E .115 2.7. AHAnM3 W14HAHCOBOI4 OThETHOCTM KOMMEPxIECK14X BAHKOB ............................. 122 rJIABA 3 3AjlA'14 HiO BYXrAJITEPCKOMY YtiETY HA rPELIHPMSTL414 .......................... 130 3.1. 3AAAtdI4 rIO TEME -YtIETHAq rlOJl14T14KA rIPErnP1ATH" ........................................ 130 3.2. 3AJ XAtI14 HO TEME "HOBb4 nIlAH C'lETOB BYXrAJITEPCKOrO Y4ETA 14 <14HAHCOBAA OTtIETHOTb rPEHP T14 .............................................................. 131 3.3. 3AjIAtI14 nO TEME 'OCHOBHbIE CPEgICTBA, HEMATEP14AnbHbIE AKT14BbI. AMOPTM3ALU4S. APEH,1A" ............................................................. 136 3.4. 3AgAtlm nO TEME " Y4IET HPO143BOgCTBEHHbIX 3AHACOB 14 TOBAPOB" ................... 137 3.5. 3AAAIM n4O TEME " Y4ET LI EHHbIX BYMAr .......................................................... 140 16 ByxrPaaTIepcKH2 zYCT Ha HpeHpIHITHHx H B 6aHKaX PoccHH 3.6. 3AgAt1LI nO TEME" YXIET BbIPYVIK14 (OXO)OB) OT PEAJ1I43ALI4M. (P14HAHCOBblE PE3YJIbTATbl 4 MX mcroJTh3OBAHME .......................................................................... 147 3.7. 3A,gALI4 nO TEME" AHAJI43 O1AHAHCOBOrO COCTOqHYlsq HPEqnIPHATW .. ................. 151 3.8. 3AJIAA4M Ho TEME "EHE)KHEIE nOTOKI, YIX AHAYIM3 M4 D14HAHCOBOE HporHO314POBAHL4E . .................................................................................... 160 rJTIABA 4 3A,QAxiW io BVXyxAJITEPKOMY YtIETY B KOMMEPIECKOM BAHKE ............... 167 4.1. 3AgAM4I HO TEME" YxIET OIEPALt14i C LUEHHbIMM BYMAPAM14 ................................ 167 4.2. 3A,gAI4m HO TEME" AHA.nI43 nDJ/HAHCOBOi4 OTLIETHOCTM KOMMEPT4ECKMX BAHKOB" 167 17 ByxraJwrcpCKIyf YreT Ha HpegHpHfHTiffx H B 6aHKax PoccHf r.IaBa 1 B5xaJITepCK14f4 "CT Ha IlpCgllpU5iTHI KaK OCHOBa IpHH5ITH;5I YripaBJIeHxieCCKHX pemIIeHWH 1.1. YKeTHaYI OffIUHTIKa B 1993 r. B Pocci2: IIpHH5ITa rOCyAapCTBeHHa5 iporpamma "O iiepexoge PoccxkcKof4 Oegepaqivu Ha IIplH5iTryO B mexgyHapOAHOf lpayKTxKe cmrCTeMy y-ieTa I CTaTHICT14KH B COOTBCTCTBHB C Tpe6oBaH3IMmx pa3BMTIH pbIHOnIIO4 9KOHOMRKI, IIpegHp1HxmaioTc ycn.IH HIO pa3pa6oTKe HOpMaTHBHbIX gOKyMeHTOB, perJiaMCeHTrpyIOigX IpaBHJIa yEieTa, B OCHOBHOM COOTBeTCTBYIODTXe mexig"apogHbim HopMaM. OcHoBonoJiaraImnIHMI HopMaTHBHbIM1 4OKyMeHTaMi 51BJiorTC5: - ELTiaHl CxieTOB 6yxrawTepcKoro y'ieTa 4HHaHCOBO-Xo3JrCTBeHHoA AeA5TrelbHOCTX npegflpMHrTHM, yTBCpJKAeHHbIt HuP1Ka3OM Mim4HrHa CCCP OT 1.11.91 r., Ng 56 C x3MeHeH5Amm OT 28.12.94 rx, (upmomerne K IIpHKa3y MxHnidHa PO Ng 173). - lTnaH CLIeTa 6yxraJTepCKoro ytleTa pa3pa6oTaH YnpaBJIeHmeM MeTogoJIorPH 6yxrair'epcKoro yrqeTa MiHHcTepCTBa 4HHaHCOB C yxiac'rHeM rpyiiIbI 9KCriepTOB LeHTpa OpraHH3aiimm 06rbegHHeHHbIx Hani4W IO TpaHCHagxoHaJBHbIM KOpiIOpaIIM. FJiaH C'ieTOB BBCgeH B ipaTKTHyy 6yxranTrepCKoro yIeTa B 1992 r. - flonwOxeHKe O 6yXraJITepCKOM yxieTe H OTxIeTHOCTR B PCP, YTBepKgeCHO MxHHHHOM PoccFm OT 26 geKa6pH 1994 r. Ng 170. - PeKOMeHgaZMX HO HpHMmHeHeIO perHCTPOB 6yxra-TITepcKoro y'Ie'ra Ha lIpeIpHITH5X, HHCbMO M1H4HHa POCCM OT 24 KioYsi 1992 r. NQ 59. - HojTo2KeHxe O COCTaBe 3aTpaT iio rIpOX3BOACTBy X peaH l3agN IIpOAyKIVH, H 0 ROpAIAKCe 4OMHpOBaHH5 4HHaHCOBbIX pe3yY[bTaToB, yTBepKgeHO rIOCTaHoBJIeHHeM HpaBHTeJITCTBa PcD 5.08.92 r., NQ 552. - fIoniomeHIIe no 6yxra.uTepcKoMy y-IeTy "Y:IeTHaR IIOJIxTIIKa rIpenpIMITHi", YTBeP2KgeHO HPRKa3OM MIIH4Ha P(D 28.07.94 r., Ng 100. C pa3BH'PHeM pbIHOTIHbIX OTHOmeHxII I43MeHHIOCB lipeqCTaBnem4e o 6yxraTITepcKoM yxieTe. ByxrawirepcKHii yTaeT CTaHOBiarCq xH4)OpMaiwOHHOa CmCTeMOk, nO3BOlmUoBef COOTBeTCTBMIOIXMH IIplHMeMa I MeT-ogMa peCPCTpHpOBaTb X03flI4CTBeHHbIe nponeccbI Ha iipe,pIHrIpTH H pe3ynJTTaTbI geqTei-TbHOCTH C geibio roYIyTieHH5 IIOJIHOi, CBOeBpeMeHHOf4 H gOCTOBepHOfa xHHOpMaqxx pyKOBOAHTeJI51MH rIpegnpH5Txk H BHeDRHimH nOjTb3oBaTeciqmm gisT i4HH5TH COOTBe-rCTByIOUWX yIpaBBJIeHMCecKX pemeHHH. 18 ByxaauTepcKHII yrleT Ha Hlpeq1p7HTH3ix H B 6aHKax Pocczr BnepBbIe 3a MHOrHe rOgbI cyIjec-rTBOBaJIm 6yXraYITepCKOIO yrleTa B POCCIII lIflIIPTRA nofyT4mIH iipaBO YCTaHaBYLHBaTb CBOIO yMeTHyO IIOJIIITHKY. YxieTHamI HOJIHTIIKa BKJIIo'IaeT COBOKTIIHOCTb KOHKpeTHbIX MeTo;OB, IIpHeMOB H 4)OpM BCgei-iHH 6yxrailTepcKoro ytieTa Ha gaHHOM HpegHpHATHH, OCHOBaHHbIX Ha o6n1eupH3HaHHbIX B MIpOBOM coo6mjeCTBe KOHqeiiijHmX yTieTa. YxieTHaS IIOJI4TIIKa IIpenIHMTKA AOJUIKHa 6bITb iaOCTOqHHOft B reweHme qJIXTeJIbHOrO nepmoga (nO KpaI4Hek mepe XOTq 6bI OgHOrO oTTieTHOrO roga), UITO IIO3BOJIIIT OCyBioeCTBJ3I5Tb HagemKHoe COnOCTaBJneHHe pe3yJIbTaTOB Ae5ITebJTHOCTX )aHHOrO IIpegJpI5ITTHI B HHaMHKge ripH iipHH5Txm ynpaBJIeHTIeCKHX pemeHMk. BaxKHefunre o6oCHOBaHHbie II3MeHeHI3 B yxIeTHO IIOJIKTXKe AOJI2KHbI paCKpbIBaTbCSI B IIOSICHHTCJIbHOII 3aHlICKe K rogOBoMy OTxleTy npegIIpx5TxA. rHp14 BbI6ope ytIeTHOII IIOJIlTI4KH TDIaTeJIbHO iipoCTHrTbIBaIoTcqI IIOCJIe,CTBRA BJIHSIHI flpXH3ITbIX MeTOOB yqIeTa Ha pe3yJIbTaTbI X035IIICTBeHHOIVI )e5ITeYIbHOcTm, HaJioroo6JInKeHm, HHBeC-rmip5H H gpyr-e Ba2KHbIe aCHIeKTbI ge5lTeJIbHOCTR Ilpenp;IITH5 Ha gOJIroCpoTIHbIA niepmog. Ha cxeme 1 OTpaiKeHbI 9J-iMeHTbI yeTHOfk IIOJIHTHKH. B KpyrJIbIx cKQ6Kax yKa3aHbI Homepa IIYHKTOB rHoJIo2KeHI5 o 6yxra'wTepCKOM yIeTe H OTMieTHOCTR B P(D, B KBagpaTHbIX - CCbIYIKa Ha OCHOBHbIe Hlojio2KeHFm 0 COCTaBe 3aTpaT Ha IIpOH3BOqCTBO H peajiH3a0 IIpOP,yKITHH H 4)OpMHpOBaHKX 4lJHHaHCOBbIX pe3yY[bTaTOB, B KOTOpbIX orIpegeIeHbI COOTBeTCTByIOII,xe npaBHna ylIeTa. B JieBoiI xIaCTH Ta6j4nzibi 1 iipegCTaBJIeHbI o6S3aTeJIbm:Ie gim Bcex npeg(npHsTHiz o6inelIpX3HaHHbie MHpOBbIM coo6mecTBoM KOHUeII,I1xH 6yXraiTiepCKoro yLieTa, KOTOpbIe AOJIKHbI 6bITb BHeAppHbI B POCCHA. Peain43aHII 3THX OCHOBHbIX IIpHHLIgfOB paCCMOTpeHa B la. 2.1. IIpMmeHITeJibHO K 6yxraTrepCKOMy yTeTy B 6aHKax. Ta6jxmua 1: Ye'eTHasi rIOjIHTHKa rpegipT 06ngerIpH3HaRHbIe KOHLqenhIVM , ri npaBwsa IlpaBima 6yxrajiTepcKoro yxreTa, 6yxrasrrepcKoro ytiera BbI6xIpaeMbIe pegnpmTxeM CaMOCTO5ITe.jbHO 1. HenpepbIBHocTb )geqITeJibHocTm (6) 1. CHIcTeMa yxieTHbix perT4cTpoB. CieTa aHaJIniTIieCKOrO yxieTa (3, 8) 2. YtlerHbIki nepiog (6; 34) 2. TexHoiJor'i o6pa6oTKm ytieTHog KH4OpMaUiH (3) 3. CToMmocTHaS oLIeHKa (6) 3. BHyTpeHHASi OTxieTHOCTb (1.3) 4. OCTOp02KHOCTb, KOHCepBaTHI3M (6) 4. Cnoco6bi aMOpTh3aUli (43; 46) 5. locne,oBaTenbHocTb, riocTOSHCTBO (6) 5. OrqeHKa ripoi13BOACTBeHHbIx 3anacoB, TOBapOB II ,gpyrHx aKTIIBOB (49 - 53) 6. geHb cqeJIKI4, HOJIHOTa oTpa2KezH 6. Crioco6 CrimCaHMI 3aTpaT Ha peMOHT XO35IfACTBeHHbIX oriepaiW& (1) OCHOBHbIX CpeCcTB [1.1] 7. AOKyMeHTai K HHBeHTapHI3ai (7; 7. MeTog yieTa BbIpy4K4 OT peajim3aipm 15) ripog1WKiip pa6oT ni ycnyr' (50) 8. MeTogbi yT4eTa 3aTpaT Ha 8. OTKpbITOCTb (81) InpO3BOACTBO [1.11 19 yxrajirepcKff y qer Ha HpegripHi3rTx H B 6aHrKax PoccR 9. O6beKTbi pacxeTa ce6eCTTORMOCT 9. 7IpxopT4TeT cogepmaHIM Hag 4~OpMOfi rnpOqKqwM [1.11 (6) 10. PC3epBbI la crIeIwajBHbIe 4)OHgbI (61, 10. KOHCOJngaiJm (31) 62) 11. CyIUeCTBeHHOCTb 12. ]3BORCTBeHHOCTb ytleTa (5) Tenepb o6paTxMcq K npaBOQ 'iacTm Ta6fIHU,bI 1, xapaxTepu3yiome4I npaBxia yxleTa, BbI6xpaeMbIe iipCgipRTem CaMOCTO5ITenibHO. OHN OTpaKaIOT MeTO,goOJIorNeCKy1O, TeXH14eCKyIO N opraHH3aINOHHYIO iaCTH ytIeTHOfi nO.IHTTH: 1. CffCTeMa yneTHbIxperIfcTpoB, cieTa aHJarHTHUecKo-o yie-ra rlpegiipI5TNs CaMOCTO5ITeYibHO OiipegeM1IOT CxCTeMy yte-THbIX perHCTPOB, IIOCPe,CTBOM KOTOPON HaKarIUIBaioTC51 H CxCTeMaTH3HpyIOTC51 gaHHbIC iiepBHTiHbIX gOKyMeHTOB (MypHaubHO- OpgepHa3i, MeMOpmajibHO-OpAepHa51, IIpOCTa5 N gp.). Bbi6op (OpMbI yLeTHbIX perHCTpOB onpege.nuieTc5i CIIeIHc)HKOfi npegiipHAITH, ypOBHeM KBaJIX4DHKaqxx ynpaBY[eHxiecKoro nepcoHaiia, 3agaqaMx yIIpaBJIeHSI4. Ha OCHOBe egxHoro rHTiaHa eqeTOB pa3pa6aTbIBaIOT cHcTeMy cy6cxieroB H YCTaHaBnIBaIOT HOIHyIO HomHaypy o6beKTOB alHaJIxTxlieCKOrO ytieTa. 2. TexmoJorIo o6pa6oTxKf fyIeTHOof HHibOpMmaLffH rIpegnpHsT15s BbI6HpaIOT pa3JIHIqHYIO rexHoioor'mo o6pa6oTKr xH4OpMaLixx, B TOM x1HCi[e C XCIIOJIJ3OBaHmeM KOMIIbIOTepHOii TexHxNK. rIpHMeHeHHe TmXHOJIOrxx ytIeTa gOJIOHO CIIOCO6CTBOBaTb rIOBbImeHNIO OiIepaTHBHOCTH, gOCTOBepHOCTH xHHOpMaIqxx B qeji5ix COBepmeHCTBOBaHH51 yIapaBJIeHxI. 3. BHyTpeHH3yH OTqeTHOCTb IIpegrp1iTxe pa3pa6aTbIBaeT H yTBepx~gaer 4JOpMbI H 1IOp,gOK COCTaBJIeHH5I BHyTpeHHef1 4)HHaHco0BoH H irpo3BOgCTBeHH0o OTIeTHOCTH gJI eiRefei yTIpaBY[eHN5 H BHyTpeHHero aygHTa. 20 yxT'auiTepCKf.f yieT Ha HIpe,gFIpHHTMX H B 6aHKax PocclRf 4. CHoco6bi aMOpTH3aI41 I1pegrpxHIT1ri BbI6xpaIoT 13 ipegcmoTpeHHbIX HOpMaTHBHbIMH aKT-MrIa doco6bI amMOpTHI3a4iW1 OCHOBHbIX CpegCTB, HemarepxanHbix aKT14BOB, MaJIOUeHHBIX npegMeTOB, CilOCo6CTByiOTI1e gOCT142KeHMO iiocTraBIeHHbIX qeJIei4 yiipaBJIeHNI H3gep2KKaMR, npx6bumlIo, HaTIoraMx. 5. OL(eHKa npOuJ3BO4CTBeHHbrx 3arracoB, TOBapOB H4qpyl'Hx a8KTIBOB CGimcaHme 1pOI13BOgCTBeHHbIX 3anacOB Ha R3AepRKK1 OCY11TeCTBIi5IeTCSI OAHMM 13 TpeX MeTOgOB OIeHKH: 110 CpegHea ce6eCTOIMMOCTI4, no ce6ecTo14MocTHI IIepBBIX IIO BpeMeHm 3aRKYIOK (<)I/I0), Ino ce6eCuroxmoCT noCmegiNx no BpeMeHx 3aKynOK (JI1400). rIpegiipFmsTrne npOH3BOA14T yieHKy 3a1aCOB B TOM cTiytiae, ecYiH HX 6aJIaHCOBa-I ogeHKa OKa3aJIaCb BbIle gefCTByioiuX pbIHOqHbIX IeH Ha gaTy COCTraBeH 6aiianHca. 6. CHoco6 ciiHcaHi 3aTpaT Ha peMoHT OCHOBHIIX Cpe,4CTB rIpe,npipMAT1M MOryT I4CHOIOb3OBaTb OgHy N3 Tpex CXeM 4IHaHCXpOBaHm4 N yxieTa peMOHTa OCHOBHbIX CpegCTB: a) 11yTeM BKJIIO-1eHN5I 4aKTw'eCKXX 3aTpaT Ha peMOHT B ce6eCuroMoCTb nO mepe npOH3BOqCTBa peMOHTa; 6) npeqBapxTeNbHoro Co3,qaHy peMOHTHOrO 4oHga (pe3epBa); B) OTHeCeHNA5I 4aKT4HeCKKX paCXOgOB Ha peMOHT Ha CteT pacxogOB 6ygyNiix iiepxgoB c nociiegyioigmii paBHOMepHbIM CIiCacaHNeM Ha ce6ecTONMocTb iipogyKiixn, pa6oT H yclIyr. Cpo1u CIIxCaHH51 yCTaHaBJIHBaiOTCZ I fpegnpf ITxIMN CaMOCTOHTeribHO. 7. Me7ogbI yveTa BbIpyTlKH OT peairi3agir npOgy,gKLp, pa6oT HycIIyr BbIpy4Ka OT peaJIx3auN 11pogvyK1iv, pa6oT x ycayr onpe,en5le'rc51 11160 no mepe ee onTabi, 11460 1n0 oTrpy3Ke ToBapOB, BbiOJIHeH140 pa6oT x ycJIyr H IIpeg'b51BEeHHo ioKyaTeiaeo pacxleTHbIx ,OKyMeHToB. MeTOg onpegeHieHxA BbIpyqKa yCTaHaE iBaeTc4 NCXOg5 N3 YCJIOB14f X0351ICTBOBaHi4i¶ 14 3aKoJIO'1eHA5I gOroBopOB. 21 ByxPawTepcKHftYreT Ha Hpe,7pHFHXZ H B 6aHKax POCC,R 8. MeTObIyveTa 3aTpaT Ha IIpOH3BOJCTBO BbI6op CXeM yx4eTa 3aTpaT Ha IIpOM3BOACTBO H KaJTbKYJIpOBBaHM ce6ec'roxmocTm onpegeni5eTcsA 3aAga1aMa ynpaByleHm51, 3aBxCxT OT CiHeqx4mKH iipeqnpxATmH, opram43ainoiHo cTpyKTypbI. flpeginpI5THe xMeeT upaBO XCIIOJhb3OBaTb KaK TpaAxWAOHHbIf4 BapaHHT pa3geie 3aTpaT Ha fpIMbIe H KoCBeHHbIe, nogcieT InOJIHOII ce6eCToHMocTm IIpogyKiUI, TaK l pa3geJTeHme 3aTpaT Ha yCJIoBHO-IIepeMeHHbIe I ycYioBHO-noCTO5IHHbIe (liepHo)xrecKMe 3aTpaTbI), ioctieT npOHI3BOgCTBeHHOA ce6ec'rolmocTR f11HM B naCTH iiepemeHHbIX 3aTpaT H cIIHcaHme nepHoAgieCKHX 3aTpaT Ha 4piHaHcoBbIe pe3yNjbTaTbI (no OTgeYibHbIM BHJaM ynpaBneHxtecKZX paCXOgOB B npegeJIax YCTaHOBYIeHHbIX HOpM). 9. 06WeKTbIpaCqeTa Ce6eCTOHmOCTJ 06beKTamm pacxieTa ce6ec'romocTa MBJi3iIOTCr BHagbI geqSTe-TibHOCTH (c4epbi 6H3Heca), rpymII H BHNbI npOTOUUI, pa6oT N yCYyr, AeEHTpbI BO3HHKHOBeHH5 3aTpaT, IJveHTpbI OTBeTCTBeHHOCTH 3a 3aTpaTbI, CTagNH JXK3HeHHoro ayIm TOBapa H gp. o6beKTbI, oIapegesIembie IapegnpH51TeM. 10. Pe3epBbr6 H CCgIaJTbHbe bOgbI rIpegnpiTHa xMeIOT HpaBO Co3gaBaTb pe3epBbI 1i0 CoMHxTeJbHbIM ,gojiraM, pe3epBbI IpeuCT0oSmIaX paCXogOB H n1uaT7e1Ke, a TKaKme cllegxalibHbIe 4(OHgbI, HpeJgyCMoTpeHHbIe yxipegKTeYIbHbIM AOKyMeHTaMx. 22 ByXPahITCpCKH Yyae3T Ha HlCqHpeInpTIHX H B 6aHKax PoccmH 1.2. HOBhiA7 Hiaa cueToB 6yxra.rrepcKoro ytera z O/zHaHco0Bas OTrIeTHfOCTI, 1ZPeqnp"qT]Lq O,qHXM Y3 OCHOBOIIOJIaraIOuMi4X fplHMIIOB 6yXraJITePCKOrO ylIeTa 5IBJISIeTC5I lIHpHfHflI BOMHOH 3anHCH. Pea-Im3an-Im1 9rTOPO IIpxHIIqifa B yTeTHOo IIOJTLHTMKe OCymueCTBTI51eTCAI C MCIIoJIb3oBaHNe CIIenyr4tMIeCKOro 6yxraJITePCKOrO ,OKYMeHTa - CtIeTa. CxIeTa M 6aJIaHc TeCHO CBSI3aHbI. OCTaTKx nIO CeIeTaM, xapaKTepI43yIlOmM COCTO5IHxe CPe,CTB IIpeHPXIAIP5T1r, OTrpaKaIOTCq B aKTHBe 6anIaHca H IIoToMy Ha3bIBaIOTC5I aKTHBHbIMR. OCTaTKi IIO CcIeTaM, IIpxMeH5IeMbIM qYIH yieTa CICTOtIHHKOB, OTpaKalIOTCM B naccHBe 6anaiHca M Ha3bIBaioTCq IIaCcHBHbIMv. OCTaTKH IIO CMIeTaM pacxe-OB OTpa.2KaOTC5 pa3BepHYTO x MOryT oTpamKaTbC51 KaK B aKTHBe, TaK M B laCcxBe 6ajiaHca, oHm Ha3bIBaioTC,q aKTliBHO-IIaCCBHbIMH. PerHcTpaiTnI H rpynIIrpOBKa Xo35IMCTBeHHbIx oliepayiM oCyEneCTBSI5erc3i InO OIIpegeJIeeHHOf cxeMe, ycTaHOBneHHOfi flIaHOM CxieTOB. B HeM II1HBegeHbI HaxMeHOBaHM5 H KOgbI CHHTeTDI'IeCKFX cxieTOB (cxie'rOB nIepBOrO IIOpAAKa) M HeKOTopbIX cy6cxIeTOB (CTIerOB BTOOrpO ropHIJRKa). AHanxTxT1eCKxe c'eTa - cxieTa TpeTberO nop5igKa - HnTiaHoM CxleTOB He peflnaMeHTHpyIOTC5I. rIo CpaBHeHMIO C IIpe2KHRM B 3TOT rLIaH CxeTOB BHeCeHbI CYIIkeCTBeHHbIe M3MeHeHH5I H OIOIHeHH51, KOTOpbIe IpMBeiHx ero B OCHOBHOM B COOTBeTCTBHe C Tpe6oBaHMmH Me1KyHapOgHbIX cTaHJgapTOB. Ha3oBeM OCHOBHbIe X3MeHeHRM: 1. rlIaH CtIeToB iipegyCMaTpIBaeT HOBbIII 1Op5igOK yqeTa yCTaBHOro bOHga (KaHTania). Ho cxiery YCTaBHbiff KarLZTaJI o3pa>Kaerc5i TOJIbKO qBHXKeHxe BKJIagOB yxipegxTenIe, OCTaTOK nO cxeTy go312KeH COOTBeTCTBOBaTb pa3mepy yCTaBHOrO 4DoHEa, 3a4MIKCHpOBaHHOMy B ypegmTenbHBi goKyMeHTaX. K ctiery YCTaBH.bLff KaITITJI B aKUIHOHepHbIX o6ii1eCTBaX OTKpbIBaioTC5 cy6crleTa ]7pocTbIe asKi(H I HpffBIerFpoBaHHbie aKL- f. 2. IIpM Co3qaHMM flpeqIIHATRS B COOTBeTCTBxx C ypegMTtJIbHbIMH AOKyMeHTrMm upeVCMaTpXBaIOTCA pa3Mepbi H CpOKH BHeCeHH5I yxIpeqHTeJTI5Mh4 BKh1agOB B yCTaBHbIH KaIxTaii, OnpeAeJi5ieTC51 UOp5MOK Hax1CYIieHHA H BbIafTbI gxBxAeHgoB, gpyrxe B3anMOOTHOMeHMSI AaHHO0O npeqInpHq-TII C yi1peAKTen5lMK, KOTOpbIe OTpaiKaiOTC5 Ha cqere PacxeTbI c yVipHeg TejiMH no cy6cqeTam: PaccqeTbI no BKTIaqaM B yCTHbI1I (ciqagooqHizL) KanffTraJ H PacoreTw Ho Bb=aTaMJ4oxoJfOB. 3. B COOTBeTCTBxx C Mex)yHapOqHbiMx CTaHgapTamx npeAnpx5ITMe 1p1& COCTaBj1eHMH rOPOBOIO OT'IeTa go3TOIKHO IIpoBeCTH pe¢opmaiWio 6aTIaHca. 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A.TiA y-qeTa pe3epBa B rlnaH BKjIJOioeH CnegHaJibHbIf4 dieT OgeHowuIe pe3epBbi. Pe3epBbI npegcTroqiqx paCXOgOB H rmaTexek Co3gaIOTC5 3a ctieT ce6ecToHMocTx ilpO;WKINH B COOTBeTCTBHI c upegcTommN paCXOgaMx Ha peMOHT OCHOBHbIX CpegCTB, Ha OrLTIaTy OTHYCKOB pa6oTHRKaM, Ha IIOgPOTOBHTeIibHbIe pa6QTbI B Ce3OHHbIX oTpaCIsix. YN4TbIBaIoTCSI Ha OgHHOHMeHHOM cTieTe c uqgpa3geieHem ito cy6CtleTaM Ha BHgbI pe3epBOB. CyuReCTBeHHbIM MOMeHTOM Ilpx o6pa3oBaHmm BCex (DOHJOB HBJLSeTc,SI HaKOIInTeJTibHbI MeTOg yxieTa, T.e. pe3epBbI C03gaIOTCq, ecJIxN B03HRKaeT yBepeHHOCTb B iX HeO6xOgRMOCTH N 3TO UOATBep2KgaeTC3i gaHHbIMx iipegnpRITxR. 5. LTibaHoM cTIeTOB yBeJI[IieHO tINCfIO CxIeTOB gi5si ytleTa KpaTKOCpOtIHbIX H gOniOCpOIHbiX o6fI3aTeJmbcTB, 'iTo co3gaeT 6onee nIpOKHe B03MOKHOCTH )YI51 aHanIH3a 6aiaHca N HCiOin30BHBai IapegCTaBIieHHof4 B HeM HH4XopMaalIH B I1qen3Ix yupaBIieHHSI. CxieT KpaTxocpoqmT.ble 3aliMbI BBegeH gOHOjTHHTedbHO K CMeTy KpaTKocporbIe KpeqHTbI 6aKOB gnIH oTpa>KeHRA NHH4OpMau& o cocTros,HxN pacxieToBC3axmogaBqam,He AB0jIToiXC5i 6aHKaMx. CxieT 'j0OJrFOCpOEIHbIe 3affMbI BBBeqeH gOTOIHNTeWibHO K CTieTy ,foJirocpol:lbIe KpegCThI 6aHKoB gJ;sI TaBNx >Ke rlerreN, HO Ha HeM oTpaKaio'Tci 3aNMbI, flOYIyx'eHHbIe HaCpOK 6onee 1 roga. 6. B npeHeKH rM lIIaHe CxieTOB g5I yxiera BbIpy-qKX OT peaJIH3aiIjNN npegycMaTpHBaJIC5I BCerO OJrIH c-IeT. B coBpeMeHHbIX ycYIOBHsIX upeHI5IpT45i MOryT HMeTb BbIpytIKY OT pa3jiH1HbLX BHNOB 6I3Heca, nonyxiaTb geHe2KHbIe IIOTOKR OT OiepaII,OHHOf4, XHBeCTHgNOHHON N 4HHaHCoBoH geSTeCjbHOCTH, KOTOpbIe c.negyeT yqxTbIBaTb N aHaJIH3XpOBaTb o6oco6jieHHo. C 3Tox geJTbio BbigeiieHa rpynna ctieTOB PeaffH3azpim - Peayfzf3aIEw IIpo,AYiuij (pa6oT, ycJiyr]; - PeajiH3aERs H iporee BbI6bITHe OCHOBHbIX cpegcTB; - PeaIzz3azHH rIpoIHx aKTHBoB. 24 Byxra-ITeepcKH& yreT Ha HpeqInHH5THHX H B 6anKax PocccH 7. rlpegiipI5TFe MoKeT 6bITb Co6CTBeHHHKOM He TOjibKO MaTreplaIbHbIX o6',eK-roB MyI1eCTBa, HO II oiipegeneHHbi HpaB no MCIIOJIb3OBaHIIlO pecypCOB, 14HTeJiJeKrTyaJIbHOfl Co6CTBeHHoCTx, fIaTeHTOB, JIIIxeH3Mf4, TOBapHOrO 3HaKa 4"pMbI 1 gpyrx HeMaTepCI4JIbHbIX aKTHBOB, KOTOpbIe MOryT 6bITb o6,eKTamlx KyTIJIliI, iipo,ga)K, o6MeHa H ,gYIxTeiJTiHOrO c)yHKIgOH1rpOBaHKA. gi5i y-qera TraKmX o6beKTOB cicioxIib3yeTcqI CtleT HeMaTepHa-riHbIe aTKHBbI Er AMOPTIH3aJXJLS HeMaTCpHRa-bHhrx aKTHBOB. 8. B pbIHOT4HOII 9KOHOM!Ke JIIIxpoKoe pa3B14TIe nojiyxnix pa3Hbie BHgbI TreKyief 41 KarmlTaJibHOI4 apeHibi NMmyuEeCTBa. B rlnaHe crieTOB upe,[ycMoTpeHbI cxieTa gJIil pOCCNINCKRX npegHpHRrTHI, B ge5TCJbHOCTx KOTOpbIX apeHga 3aHM4aeT Ba2KHOe MecTo. CxieT ,rqoOCpOvHO apeHgyembie OCHOBHbIe cpegcpBa - Ha 3TOM cxiere apeHgarop yLNTbIBaeT o6TeKTbI OCHOBHbIX CpegCTB, B35TbIX B KaIINTaJIbHyIO apeHgy. CxieT ApegHuble o6mH3aTeJsbcTBa npe,Ha3HaieH gTins yEieTa pactieTOB no ImTaTe2KaM 3a XMyIUeCTBO, B33lToe B KaIINTaJIbHYIO apeHrIy. BHe6a.naHcoBbi4 CtIeT Apeg1oBaHIbIe OCHOBHbIe cpegcTBa xcIioJIb3yeT apeHgaTop gI-i yEieTa HMyI1eCTBa, B3SITOrO B TeKylylIO apeHAy. CxtIeT ApegqHbIe Tpe6oBaHH5 K HoCTyIemHHO CIIOTib3yeTCq apeHJ;ogaTerneMi JixnIg yieTa Tpe6OBaHHi no KaIiHTanjbHoH apeHgre. 9. B Poccxx Co3gaeTC5 pbIHOK IeHHbix 6yMar, pbIHOK KaimrTaIia. YTiac'rHe iipegip1I51THH B 3TiX pbIHKaX HaXOgrT OTpaKeHHC Ha ceTax: ,ZoJirocpozHbIe 45HHaHCOBbIe B.IoAKeHHH - gi ylera Haem, aKiri'i, o6HuraIHA, 1ipegOCTaBJIeHHbIX 3af4MOB - Ha CpOK 6o0ee 1 roga; KpaTKocpoYHbIe OHHaHCOBbIe BJOKeHH5 - agn y-qeTa ueHHbIx 6yMar, genio3mToB, HIpegOCTaBfleHHbIX 3af4MOB - Ha CpOK )O g roga. 10. I43MeHeH CTaTyc cTieTa PacxobLi 6y,yWYx HlepHOqoB. 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BBOg o6I,eKTOB B aKcrJyaTaIHmO oTpaJKaeTC5I 3arIcIbo IIo: ge6eTy cxiera OcHoBIie cpeqgcTBa (01) 17 KperTy cxie'ra KaIIY,TaJIbHIe B.howeBxH (08) vr/ixII KpegTy cxieTa 06opygoBaHue K YCTaHOBKe (07). TaKol II0SI0gOK yxeTa nocryieHxm OCHOBHbIX CpegCTB o6ycTioBJIeH Heo6xoqHMocTBIO HaKaruiHBaHI 3aTpaT, CBq3amHbIX C iiplo6peTeHIeM JI16o, Co CTpOxTeJIbCTBOM o6rLeK-roB OCHOBHbIX CpegcTB, IIpO14CXOAI=X B pa3HbIe OT'1eTHbIe nepHogbI. B 6aniaHce IIpegJ pIIrTl45 OCHOBHbIe cpegCTBa yxiflTbIBaIOTCH 11o rqeHe iipHo6peTeHym, KOropa5 BKYiIO'iaeT ueHy nOKynI, a TaK2Ke 3aTpaTbi IIO TpaHCnopTIIpoBKe, MOHTa)Ky, yCTaHOBKe o6'beKTa, 11 nqpyrH4e 3aTpaTbI, Heo6xo)gmMbIe qTI5 BBoga erO B 3KCIuiyaTaqE41. B npaKrxrKe pOCCHICKI4X iipegnpIxIIT AO HegaBHero BpeMeHH HCnOJIb3OBaTICSI, KaK iipaBIHJIo, MeTOg paBHOMepHOfi TiiH YmHemHok aMOpT143aZE~I OCHOBHbIX CpegCTB. HopMaTHBHbIe CpOKI CYiy2K6bI oT,geJIbHbix o6i,eKToB OCHOBHbIX CpegCTB yCTaHOByieibI A;YiS Bcex 11pegCpHHTx1 IOCTaHoBieHEeM IIpaBxTeCjhCTBa OT 22 OKTS16p31 1990 r. NQ 1072 "O en,4bIX HOpMaX aMOpTr3aiWoHHbIX OTxmCeHift Ha noniHoe BoccTaHoBJIeH1e OCHOBHbIX 4)OHAOB". C pa3pemeHim Ml7Hl[cTepCTBa 9KoHoMKHK H M crTepcTBa iIHHaHCOB PD HipegiiHpT15 MOryT 1pxMeHEiTb yCKOpeByIO aMopTX13aqHiDIO o6eKRTOB OCHOBHbIX CpegCTB 1pOX3BOqcTBeHHorO Ha3HaxieHFJ. HIp;II 9TOM HOpMbI aMopTT3ai1WH He MOryT IIpeBbImaTb ycTrHOBJIeHHbIM 6oJiee xIeM B 2 pa3a. gIm MajibIX 1apegHipi45ITvi4i Cyn11eCTByiOT -JhrOTHBIHe yCjOBIoBH Ha,t1ciieYHm aMopTHa3aqxI. rIo 1IpO143BOgCTBeHHOMy o6opygoBa1mo co CpOKOM CJIyxR6bI 6o0ree 3 fieT B riepBbIi- rog 9KCImyaTai11/ MO2KeT 6bITb HaxmcnieH I3HOC B pa3mepe 50% ero IIepBOHaxaTibHofI CTOlHMOCTII AOnOSHH1T,MbHO K o6bItlHOft HOpMe aMopTi&3aqzx. gJI yqeTa X3Hoca OCHOBHbIX CpegCTB xCIOflb3yeTC5 iaCcxBHbil C'IeT H3HOC OCHOBHbIX CpeqlCTB (02). HatxIcJIeH1e K3Hoca Io o6'beKrTaM OCHOBHbIX 4)OHgOB 1pOI43BOgCTBeHHOrO Ha3HaTieH5 perxcrpxpyerc HpoBogKaM1v: ge6eT cqeTa 06LqenpoH3BqocTBeHmIIHe pacxogbl, ge6eT CxIeTa 06LTexo3iffcTBeHImIe pacxogbl, KpegxT ctieTa 43HoC OCHOBH.bix cpe,tcTB. B crpaRax c pa3BmTofi pbIHOx1HOll 3KOHOMIKOII npJ4MeHqIIoTCH CJIeViEe MeTOgbI aMopTrx3aiv4: JINHef4HaA IUI paBHoMepHa5, 27 EyxIa.uTepcK" yieT Ha IpeH,pIIfTIX H B 6aHrax Pocczi ycKopeHHamI aMOMOpTH3aE (Me7Vq jMeHbMaroiieroez OCTaTRKa H MeT01 cIrMcaHH CTOMOCTI 0o cymme rwcjia Jielj, a TaK:me MeTOg HatITCJ1IeEHI x3Hoca HpOaOpIEOHaHJTHo o6beMy BbIIOJIHeHHoH 0 pa6oTbi. IlpH jIHHelCHOA aMopTX3aikHx HoMpa K3Hoca IBTiAeTCZ HOCTOAHHOA B eTieHxe Bcero CpOKa CYiy2K6bI OCHOBHbIX cpeqCTB. 143HOC lICtCJI5IeTCH B 0IpO1eHTaX OT nepBoHatiaJIBHoIk CTOliIMOCTIH o6eKTa. rlpHiIMeHeHHe yCKopeHHoli aMopTd3agim o6ycJIOBJIeHO KOHiaeIilkIde 6onbmei 3KoHoMHi'eCK0A 3deKTxBHOcTr o6beKTa B HepBbIe flepHOgbI ero 39KCIUYaTal1U! IIO CpaBHeHIO C OCTaJIbHbIMRI. Ilp[MeH51OT ciiegymopie MeTOgbI ycKopeHHoNi aMOpTX3agIq&: MeTog yMeHbmaIounaerocsI OCTaTKa, MeTo0 YABOeHHOrO HpOgeHTa ymeHBmaIOtgerOCsI OCTaTKa, MeT0o criicaHNm CTOxMOCTI no cymme xImcIa TIeT. CorJiacHo MeToqy yMeHbiJa101Teroc3i oCTaTKa e2KerPOgbIf4 FI3HOC oiipegeymeTCs5 C 11OMOnlT IO COOTBeTCTByIOIjerO HpOIeHTa, npxlmeH5IeMOrO K tIrCTON 6anIaHcoBoN CTONMOCTN (riepBOHatIanbHaSA CTOHMOCTb 3a BbIxieTOM CYMMbI HaKOIJIeIHHOrO F13HoCa) aKTrBa Ha HallaJio 9Toro roJga. Hanpxmep, nepBoHaliaJIbHaq CTOxMOCTb o6eKrTa - 900 000 g. eg. HopMa amoprN3ai 10% B rop;. B nepBbIf4 rog HatxcjieHa cyMMa a3HOCa 900 000 x 0,1 = 90 000. Bo BTOpONi rog - (900 000 - 900 000) x 0,1 -72 900 N T.A. MeTog yqBoeHHoro upoqeHTa ymeHbmaoeroc ocTaTKa OTJICaeTC5I OT npegbVWnikero iipMmeHeHiieM yBeCYIxT4eHHOm BgBOe HIOpMbI W3HOCa IIo CpaBHeHmIO C HopMoI, OCHOBaHHot Ha HOpMaTxBHOM cpoKe CJIy2K6bI. JJi ip1iaMeHeHIS me-oga cr1caHH CTOMOCTHl 1IO CyMMe qfiicJIa JieT BHaliaiie onipegeiiAecmI npeJgnYonaraeMbi CpOK 9KCIuiyaTauMiI o6beKTa. 3areM paCC TbIBaercq eyMMa 'zcJia JIeT nO 4opMyJie: n x (n - 1) LI = J 2 rge LI -- TiHCJIo fEeT, n - npe,gIOJIaraeMbIfI CpOK CJIy26bI o6beKTa. ExKerOqHas CyMMa X3HOCa onpegeY[5eTcS nyTeM YMHO?KmHeN nepBoHatiaTiboA CTOrmMOCTIR o6'beKTa Ha HOpMy H3HoCa. HanpiMep, InepBOHaxIaJIHaSI CTO1ZMOCTb o6beKTa 900 000 g. eg. CPOK cJIyx6bI - 10 JIeT. Cymma qiacJIa JIer 6ygeT paBia: 10 x (10 + 1): 2 = 55 HopMa x3Hoca g Is iepBoro rojga: 10: 55, giiA BToporo -- 9: 55, TpeTrero -- 8: 55 N T. A. CyMMa HaTIHCJieHHoro 143Hoca 3a nepBbIft rog RcKCiyaTaipN cocTaBxT 900 000 x 10: 55 = 163 636, 3a BTOpOf rog - 28 ByxraJxTWepcKfifJy'eT Ha IHpe,lHpHTHIX H B 6aiiKax PoccRw 9go 0o0 x 9: 55 = 147 273, 3a TpeTIA iroj -- 900 000 x 8: 55 = 130 909 N T. A. Ji4CnOJJm3oBaHHe MeToAa HatlxCJIeHSII WI3Hoca IIpOnOpIultlOHaJwiHO o6qi,eMy BEMOmTIHeHHOf& pa6oTbi oiipaBgaHo no HeKOTOpBIM BIgaM OCHOBHbIX CpegCTB, HaIIpHMep, TpaHCHOpTHbIM CpegCTBaM. HopMa aMopTK3aqH YCTaHaB.JIBaeTCI B rIpOIeHTaX OT CTOHMOCTH o6beKTa C ytieTOM o6beMa BbIIIOJIHeHHOI4 pa6oTbI. TaK, IIO rPY30BIKaM rpy3oIio,beMHocTbIo pgo 3-x TOHH HOpMa aMOpTH3aII,II YCTaHOBJIeHa B pa3mepe 0,37% OT CTOIIMOCTM aBToMo6wi5q Ha Ka2KgbIe 1 000 KM npo6era. 17HpMep: IIepBoHatIaJIbHasI CTOlMOCTB aBTOMo6HYI5i 15 000 TbIC. ;. e,. Ilpo6er 10 000 KM 3a rog. HopMa aMOpTI43ajIIH 0,37% Ha Ka,>KbIe 1 000 KM. CyMMa H3Hoca 3a rog coCTaBHT: 1 500 x 0,37 x 10: 100 = 55,5 TbIC. g. eg. rlpxMeHeHIxe pa3JYIItIHbIX MeTOgOB aMopTI3aLxx H03BoJmI5eT iIpMaM )gOCTHraTb pa3JIiIHbIX geJief yIypaBJIeHi, HaIapiiMep, CHN2KCeHH5I HaJIOrOB, pOCT tICToI IIpl6bLIII aKIIgoHepOB, Co3gaHxe gmHe=EHbIX IIOTOKOB, YCKOpeHHOC BOCCTaHOBYIeHHC CTOHMOCTH AOflIOCpOtIHbIX aKTIBOB H T.H. BbI6bITHe OCHOBHbIX CpegCTB C HpegripFITx5 MOmeT 6bITb B cy^ae nipoga2xN o6rbeKToB, c,gaxi B KaIirTrIbHpIO apeHny, JIHKBHEaIJH, 6e3sBo3Me3ygHoI IIepegalIn. o6MeHa Ha gpyrHe MaTepIaJIbHbIe IeHHOCTN. YxieT pe3yNJbTaTOB BbI6bITHI OCHOBHbIX Cpe;;CTB BO Bcex cxTyaI5x oTpa2KaeTC Ha cxieTe PeCaJH3a1(5 H L porree BbI6brITJre OCHOBIHbIX CpeqCTB (47). rIo KpeAaTry 9roro cxieTa 3anHCbIBaeTCSI BbIpytIKa OT BbI6bITHR OCHOBHbIX CpeqCTB, cyMMa Hax4HcjIeHHOP0 3a nepog 3KcIIciyaTayi'1H H3Hoca. rlo ge6eTy cxieTa OTpa.KaeTCrI 6anaHCOBaq CTOHMOCTb o6'beKTa F 3aTpaTbI no ero BbI6bITmIO. B KOHIe OTtieTHoio nepmoga cqeT Peau1H3ag4H OCHOBHLIX Cpe,CTB 3aKpbIBaeTC5I C onpegeiiemIem 4M HaHCOBbIX pe3yYIbTaTOB. B nocmnen,HHe rogbI nojIyxixuia AOBOJIbHO 6bIcTpoe pa3BmTHe apeHga OCHOBHbIX CpegCTB (nJ33Hr). ApeHga OCHOBHbIX CpeqCTB BbICTyIIaeT B JBYX 4fopMaX: TeKyIlaA HuH Oiiepa1TIOHHa1 H KaIIHTaJIbHaSI HJIH 4 HaHCoBaH. rIo gorosopy o TeKyuitef apeHne apeH,go,aTeYIb riepegae'T apeHgaTopy ipaBo IIOYfb3oBaHH5 o6'beKTamH OCHOBHbIX CpegCTB Ha YCTaHoBYIeHHbII CpOK. B goroBope ycraHaBnHBaemq pa3mep apeu;uok raraTbI, CpOK apeHgbI, B03MO2KHOCTH yJIyxumeHHs apeHryeMoro o6'beKTa apeHgaTopom H HCTOIHHKH4 4HaHCKpOBBaHxS 3TOrO yflyximeHI5. PaclieTbI no apeHgHoi ruilaTe BegyTC5i c HCriOJIb3OBaHXeM cxieTa PacciemTI c irpouHmffqe6zcropaMH H KpeqCfTOpaMf (76). HIo yCJIOBSM TeKyIgekI apengbi apeigogaTelb noTiyxiaemyio apeH;gHyio ru-iary 3axIxCJIieT BO BHepeaJIH3aIixoHHbIe 0OXObI 3a BbIlIeTOM CYMMbI HaxIxCJIeHHOPO X3HOCa nIO CgaHHbIM B apeHgy OCHOBHbIM CpeACTBaM. 29 ByxralTepCKHff yIeT Ha Ipe,C/npINF"X H B 6aHKax PoccRI ApeHAHas naTa, noyTieHHa5I aBaHCOM, 3axi1cJ15eTc51 npegBapxTejibHo Ha cTIeT ,4oxOghI 6yglwX riepHogo0 (83) c nociegyio1ipM OTHeCeH11eM COOTBeTCTByIOmqeii CyMMbI Ha cIeT InpII6bIJm -reKymiero iiepxoga (cdeT HpH6Luxf Hy6ITKH (80)). ApeHga'rop oTHOCHT apeHgHpyo ruaTy no apemHOBaHHbIM o6'beKTaM IIHpOI3BOgCTBeHHOrO Ha3HaxieHmA Ha H3gepACK1 IHpO]93BogCTBa 1ui1 o6paiueBms. ApeHgHa51 ruiaTa Ho o6'beKTaM HeIlpO113BOACTBeHHOrO Ha3HaqeHFm OTHOCHTC51 Ha xuCTrIo npx6bnb iipeginpx5T1A51. ApeHgHas mlaTa, yialeHHas aBaHCOM, npegBaprTeTbHo oTpamaercsi Ha cxiere Pacxogbi 6y,;yiqi lHepHoJB (31) c nocnegyionVm paBHOMepHbIM OTHeCeHxeM Ha x3gep),KKM npO13BOgCTBa 113i1 o6paiu,eH IIJNxqlCTy-io npz6bijb. AHaJIXT11IeCK11[N ytIeT apeHgOBaHHOrO MyneuCTBa BegerTC Ha 3a6aJIaHcoBoM cliere ApeHgoBaHHbie OCHOBHBIc cpegcTBa (001) MeTogOM npOCTON& 3aIINCx. rIO) Ka11TaiJibHoH0 1111 gO31roCpO4HofN apeHgof4 B COOTBeTCTBHX C 1HHCTpyKI4dek IIO iipNMmeHeHUIO rlaHa cxieTOB 6yxy-qeTa rlOHHMaioTC5 gojirocpoxmo apeB[gyembie OCHOBHbIe CpegCTBa, HO KOTOpbIM goroBopa apeE,bi (NJIN gO1oiH14TeiYLbHoe coriameHme apeHgogaTe.S x apeEqa'ropa) IIpedgycMaTpxBaioT nepexog IIX B co6cTBeHHOCTb apenga'ropa (BbIyIa) rIo CTC1eHTiem CpOKa apeHg;bI 11 go ero 1cTrexleHxi IpNa yCJIOB11H BHeCeHiSI apeHgaTOpOM BceH o6ycJIOBJIeHHof4 gOrOBOpOM BbiKymIHOf4 IleHbI. rIo Hamemy MHeH1i-O TaKOe onpegeJIeHMe goJ-IIOCpOIHO1l 1131 Kau1TaJIbHoft apeHAbi He B 11OJIHO mepe COoTBeTCTByeT o6nOenp13HaHambIM KOHLenIHAM apeHgbI. 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DinHHaHCoBbIII pe3yJIbTaT OT XHBeCTHIWKOHHOIM ge5TeJIbHOCTH, CB5I3aHHbII c ripoga2Kek o6rEeKTOB OCHOBHbIX CpegCTB YIH6o Co cgaxief4 IX B KaIfTaJJIbHHIO apeHjy, oipege;ii5ieTc5i lyTeM COIIOCTaBfleHH5 Ha cTIeTe PeaJ1ff3aIff1 OCHOBHb,IX CpqCTB (47) BbIpyxlKH OT ipOpgaJK.H OCHOBHbIX CpegCTB C OCTaTO1IHOf CTOHMOCTbIO OCHOBHbIX CpegCTB. 'DHHaHCOBbIfI pe3yJIbTaT OT IIpOga2KH OCHOBHbIX CpegCTB oipegeHReTcq 3a BbIlIeTOM paCxogoB, CBS3aHHbIX C peaIH43aiwefi: pacxogbi ii0 geMOHTa)Ky OCHOBHbIX CpeACTB, TpaHclopTHpoBKe H T.f. Pe3yJIbTaT OT 4HHaHCOBbIX onepauxi4, a TalK2e OT peamiX3Saiigx IpOIHX aKTHBOB oipegeJIiAeTCq Ha ClIeTe Pea]1f3a1fF Iiporix aKTIBOB (48) CO11OCTaBJIeHHeM BbIpy4KiK OT IIpoga,BK aKTHBOB C ce6ecToHMocTbIo 9THX aKTRBOB H 3aTpaTaMH (pacxogaMH) Ha HX peaJI3aIX . KpoMe pe3yYIbTaTOB, CBI3aHHbIX C oceCTBieHxem Tpex OCHOBHbIX BH)AOB ge5iTeYibHoCTx: oiepaiXOHIHHo4, xHBeCTHIXHOHHOH H 4(HHaHCOBOfi, iipeg1pHpTI5 MmelOT BHepeaHZ3aq0HHiie pe3yYIbTaTbI, npIi6bIJib xim y6bITKI. 9TH pe3yNIbTaTbI He OTp aKaIOTCH Ha C'IeTaX Pea 1H3agm1, OHM yxIITbIBaIOTCAI HeiiOCpegCTBeHHO Ha cxieTe Rp4&6bLr z y6bTKf (80). HIpIH COCTaBJTieHxH rOqOBOrO OTTieTa ipegJpH51THS1 gOTimHbI IIpOH33BOqHTb pe4)opMaaIO 6aiaHca. IpH 93TOM mcteT HIpf6bvIHf H y6bITK'f 3aKpbIBaeTCSI B noppecnogeHH lio cxieTam co,,3oBaHffe Lpz6bv 1f (81) H HepacJpe,qe.Heaias1 nnpf6bvn (HeuoKppbITbif y6bIrou) (88). TaKNM o6pa3OM, HOBbIf rog IpegpHN HaxiHHaeT C HyiieBbIM CaJIbflo no CxiCeTy Hpf6bLux HHy6biTKH, xrTO BHgHO H3 IpHMepa Ha CXeMe 3. B TeTeHHe roga BCe pacxo;bI 3a cteT npx6biNH EyHTbIBalOTCI Ha TpaH3HTHoM aKTHBHoM cxieTe ŽcIColIb3oBaHfe npH6bvixff (81), K0TOpbIAI HmeeT ,,Ba cy6cxieTa 81-1 IJJ7aTe2KJ? B 6r0/peT nf3 npH6bIJI, 81-2 4c.uonu,&3oBaHHe lpff6LIfIT Ha Apyrne Lrein. Ha cy6cxieTe 81-1 YxMrTbIBIOTCS[ HaxICJIeHHbie aBaHCOBbIe IaTreN)KH HaJIora Ha upx6bu[b, a TaK2Ke fITCareKH no riepepaclieTaM HBJIora Ha 4aKTH'ieCKyIo iipH6buib. Ha cy6cxere 81-2 yxIHTbIBaIOTCH OTrxmCiieHFM B pe3epBHbIfi H gpyrxe CneuHanbHbIe 4)oHgbI >ipegnpHRTH5, a TaRKe AIpyrHe HalpavBieHHH TeKynIerO MCflOJlb3OBaHHI nIpH6bIJH. 41 EyXhITepcKmf YrCeT Ha J7pI1HpHHTHHX H B 6aHKaX Poccim AaHHbie 6yxraJrTepcKoro yxieTa no C'ieTaM Peai:m3aLp, FIpH6vmin H y6bii'KH, HdCHOJib3oBaHffe rIpH6bLIH qIBjImIIOTCL NCTO'IHKOM gsI COCTaBjieHMA x npegCTaBneHm OTteTa.a O 4xHaHCoBbIX pe3yjbrarax [ FX HCnoJII3oBaHHH. )AaHHbIe yxera H OTieTHOCTM mCIIOJb3yrOTC3i gii5i aHajiX3a 4OpMMXpOBaHxH H MCIIO.TIb3OBaHHI 4iHHaHCoBbIX pe3yjLbTaTOB, BbIHiBJemH BI BJIIIH5IH pa3JITiHbIX 4 aKTOpOB Ha pe3yibTaTbI ge5iTebhHOCTH H iiHpHTH5 ynpaBBTCeHxieCKIX peuieHMfl nO fiOBbimeHHI0 gOXOgHOCTH npegnpII5ITIImH. OTIieT 0 4HHaHCOBbx pe3yyibTaTax npegnpITFix5x npegCTaraBHeeMbI aKqxoHepaM, xHBeCTOpaM, 6aHKaM, HaTIOrOBbIM KHCrIeIKuIM N gp., COCTrBaiSeTC51 B PoccH4 no egiHOMYy npiHHgHy gAI BCeX IaOJIb3oBaTeI[eII, 'ITO He OTBe'IaeT o6bIIaqM IIpIH5ITbIM M1ipOBbIM coo6lgeCTBoM. TaK, B CIliA OTxieT O rIpN6buIJSx II y6Bi-rKax girq aKIzOHepOB, xHBeCTOpOB, 6aHKOB cocTaByi5ieTrCI IIo nplmi,liiy HapaIBaH;ISI gOXOgOB H paCXOOB. rpm pacTieTe HaTiOia Ha AOXOq x HTpegcratieHi OTxeTa HaTiOroBOH HHCiieK4IH4 Cri0jiB3yeTC5i KaCCOBbif MeTOg, 'ITO gaer B03MOQXHOCTb YI1aTIHBaTB HaJYOrH C peaTIbHbIX gOXOgOB. 42 ByXraITaCpcCKHif _yWCT Ha HpegIIpm5fTI/IYIX H B 6aHKax PoccHn Ta6nniza 5: B3aIMocBS13b CeIeTa rlpi46bLm i4 y6bITKH4 C )pyrY4MI4 CtIleTaMIM 6yxrairepcKoro yie'ra )Ige6e'r rlpH6bxrnm I KpeAc,T y6bITKI4 ClieTa pacTieToB (76) Peani3aqI5Is (46) K U K HHepeaJpI3aqmoHHbIe HpN6bIJIb OT peanM3aITAH y6bITK rlpoJgyKuxx, pa6oT Z ycnyr 0 150 1000 4 CTieTa AezexxHbIX CpegCTB PeaJ1H3a1IzA (47) K , K BHepeaINm3aIixoHHbIe IpI46bIJIb OT pean.il3an1i y6bITKN OCHOBHbIX Cpe,CTB § 50 100 4 rIpOI3BOgCTBeHHbie 3anacbI PearnT3aqxA (48) 311 K U K rIoTepN OT I-Ipm6bTib OT peanN3aunm CTNXNNHbIX ripotiNx aKTHBOB 6CgCTBHH 0 z 500 200 4 CxieTa yEieTa 3aTpaT Ha ClIeTa pacqeToB j npOX3BOqCTBO I K 311 K BHepearul3ainoHHbIe 3aTpaTbl IO roxogbI aHHYJHpOBaHHbIM 3aKa3aM 0 ~100 10 1 CqeTa geHeJKHbIX CpCeCTB U ~~~~K BHepeanH3aiWoHHbIe 50 OX0UbI 50 MIToro y6bITKOB 800 1360 MIToro npH6bUTi 14CIIOJb3oBaHxe npx6buIn (811 311 K CiiNcaHxe pacxogoB 400 560 BaTiaHcoBa5I npm6buTb 3a cl4eT upm6builx B KOHUCe roga HepacnpegeneHHas npx6bUxb (88) U K CIICaHme OCTaTKa Canbyqo HeT HepacupegeneHHa5l 160 npx6bInb 43 Byxrar7TepcKHif_yweT Ha HeC,gp4 n'ITMx H B 6aHKax PoccaiH OCHOBHBIe OTqIv'1H 6yxraIiTepCKOfi OTtieTHOCTH ytqeTa 4IDHaHCOBbIX pe3y3IbTaTOB Ha pOCCIHICKRX iiCpefriHATH5X OT np1HHTbIX MHpOBbIM Coo6iqeCTBOM InpxBeqeHbI B Ta6rInrne 6. Ta6rnima 6. OTYIWlMH B 6yxranTCPCKOM yqeTe PoccMM OT MeCyHapogHofi rIpaKTMKX4. Ng rIIpH3HaKx OTrn4aiiN PoccNSI Mmpowoe coo6igecTBo 1. MeTog oiipeqeJIeHNH 4Ipei4MyD1eCTBeHHO FIpeaMyIJecTBeHHO MeTOq BbIpytIKN OT peanH3aIXXH KaccoBbIH Ha4xCJICHNi goxoga (no oTrpy3Ke). 2. FJpaHItImbI pactieTa PacxieT B pa3pe3e Bcex PacieT ripRsMbIX 3aTpaT flOJHOM ce6ecToNMocTN 3aTpaT: lpqIMEIX N IpeZMylqeCTBeHHO rIo KOCBeHHbIX, OCHOBHbIX N cacTeMe AHpCKT-KOCTHHr. HaKJIagHbIX 3. MeTobI CIINC aHHSI BKmIOtlaIOTC5 IiOCcpe,CTBOM YCnoBHo-IIocro5IHHble HaKnaiAHIX pacXOAOB HpN KocBeHHOro pacnpeAejienHsH HaKnagHble pacxogbi onpegeTieHHH 4HHa1hCOBbIX B ce6CcToHMocTb CHHCbIBaJOT pe3ynbTaTOB IIpOAYKqIJR HCelOCPeCTBeHHO Ha c)XHaHCOBbIe pe3ynbTaTbi 4. COCTaB 3aTpaT, BxnoIIlaeMbjX B OrpauHtieHHe IIo BHgaM B ce6ecToxMocTb ce6eCToKMOcTb paCXOgOB, BKrfIOtlaeMbIX B BKrnoxiaioTcs5 Bce pacXOgbI peaYII3OBaHHof IIpOfNyKiig ce6ecToHMocTb, Ha itpox3BoqcTBo a .rIaMaTaPOBaHNe pea.TIX3altXIO: OCHOBHbIe H OTAeJIbHbIX 3aTpaT HaKna4HbIe rIpeqcTaBTiieTc51, xiTo pemeHNe ripo6JieMbI o6beKTxBHOCTH OTrpamKeHym 4DHaHCOBbIX pC3yJIbTaTOB B pOCCNNCKON IpaKTHKe MO2KeT 6bITb goCTxrHyTO BBegeHIeM B rITaH cTieTOB H ripaKTHKy yTleTa CIIeINaJIbHbIX cxieToB: HapaLreHHbIe ,qoxogbi H HapaIeHIHbe pacxogbl. i4CnoJ-i3oBaHNe 3T14X CMIerOB ll03BojI5IeT BeCTH ytieT qOXOgOB H paCXOjOB KaK MeTOgOM HapaIfMBaHMS, TaK N KaCCOBbIM croco6oM. 9To C03JaeT B03MO2KHOCTb COCTaBYieHIS oT-IeTOB 0 4mHaHCOBbix pe3yJIBTarax B 4?opMaX, COOTBeTCTByIOIIHX qejJfl5IM pa3fWnH=bix IIOJIb3oBaTejIeH . Ho5ICHHM CKa3aHHoe BBIIUe Ha yCJIOBHOM npi4Mepe: 3a oTtieTHbIg riepmojg I pegiap0He oTrpy30 IooKyiaaTiJIM IpOgYIx4IO Ha CyMMy 1000 T.p., N3 KOTOpON oIiTiaxieHo 3a oTxieTHbif iiepEoj 800 T.p. CyMMa HaxIHCfIeHHbIX paCXOqOB, CBI3aHHbIX C npoI3BOgCTBOM I peanHii3angeft COCTaBiNa 700 T.p., N3 HIX oruTaT4eHO 3a oT'IeTHbIi4 niepmo,q 600 T.p. YreT CoRuH oabrxbIX pe3y-JbTa TOB no MeTO,y Hapai4wBaHH.: 1. YxieT HapaD eHHbix AOXOqOB: ,qe6eT CxieTa HapaLzreHiLhegoxogb.i - 1000 T. p.; KpegmT CileTa Peamr3agHa - 1000 T. P. 2. KpegHT HapameHHbix pacxogoB: 44 Byxrau-repcKHff yzieT Ha IpeqgIpHHITFxL H B 6aHKax PoccHH )9e6eT cxieTa OcHoBHoe IIpOJ3B0,gCTB0 (K-TiH I3eepxKff o6pangeHmq) -700 T.p.; KpegT cxieTa HapaigeHIbIe pacxoqbI - 700 T.p. 3. CIIlIcaHxe HapamIeHHbIX paCXOgOB Ha CxieT PeaJxH3aLpLcFn ge6eT cxIeTa PeauH3aLgH - 700 T.p. KpegmT rceT OCHOBHoe IpOH3BOWCTBO, (wiN H3,tepKH o6paLreeHzYJ) - 700 T.p. (yCOIoBHO C4IHTaeM, rITO He3aBepeHHoro IInpO3BOACTBa HeT). 4. PaceieT npx6buI-i ge6eT ceieT PeawIH3aI(IY - 300 T.p. KpegxT cTieT J7pii6biH - 300 T.p. PacxieT 4)XHaHCOBbIX pC3yIbTaTOB HO MeTOgy HapaBa HeO6xo,HM JIsI eiefIe yiipaBJieHS i ,I1,J5I OIeHKx ripH6buibHOcTI rIpegHp14sTHs. YxIeT 4IIHaHCOBbIX pe3yJ7BTaTOB HO KaCCOBOMy MeTOgy: 1. IIocTynJIeHxe BbIpytIRK OT flpoga2K Ha paCxIeTHbIt CxIeT: ge6eT cxIeTa PaCEJeTHbIg cueT - 800 T.p.; KpegwT cxiera Hapau(eHHhlegoxo,g- 800 T.p. 2. OnIIaTa C pacierHOrO cxieTa MIR[H 13 KaCCbI paCXOgOB Ha npOI13BOgCTBO, a TaRKe pacxog MaTepCaHIbHbIx IeHHOCTref Co cKfaga ripegIpimrH. Jge6eT cxeTa HapaIreHHbepacxo,bI - 600 T.p.; KpegHT cieTa PaCueTHbiff cueT, Kacca, MaTepHajibi I T.g. - 600 T.p. 3. 0XHaHCOBbI1I pe3yJTbTaT HO KaCCOBOMy MeTOgy - pa3HOCTb MeyKI Kpeg,rTOBbIM o6opoToM ro CxieTy Hapa4eHIhIe goxOgI xi ge6eToBbim o6opoToM no cxieTy HapaigeHHbIe pacxOqqm 800 - 600 = 200 PacxieT (DIHaHCOBbIX pe3y.3bTaTOB 110 KaCCOBOMy MeTO;u gaeT B03MO2KHOCTb HCxiHCIj,iTb 4)aKTWiCeCK1 HOJIyxieHHbiII gOXOg gym Ienel HaJIOriO6JOo2KeHFM. 1.8. AHaJIZ3 0HfHaHcoBoFO COcToJHHH rrq11 pHmoHHTff5 rHOJIb30BaTeJSIMIm IIEDopMaI1H 0 4ThIHaHCOBOM cocTosiH iipegii[px5Tvi 5qBji5oTc,q: Co6CTBeHHxKx npegiHipIATHA, ynpaBwIonpe, NHBeC-ropbi, 6aHKII, iapTHepbI IIo 61H3Hecy, IIpO4DeCCHOHai7bHbIe yIaCTHrHHKK pbIHKa UeHHbIX 6yMar, HaTIOrOBbIe CJIy2R6bI, CTpaXOBbIe KOMIIaH11H, COIjIaJIbHbIe 4OHHgbI, gpyrHe yxaCTHHKH 3KOHOMIIeCKHX iipOqeCCOB. YxIeT gOrIiKeH CJTIyiKHTb npex,e Bcero qeJSIM (41HaHcoBOro aHamI3a x1 1pIHIIHTxI5I pemeHH1PI. 3agaxi1 aHaJ.IK3a 411HaHCoBOro coc'omSqBm onpeqeYi5orcH cy6beKrTaMm1 aHaJIlI3a. rJIaBHbIe 3agaxiH g.Ts Bcex cy6,beKTOB aHamI3a: 45 ByxraJrepcKmf1 yqeT Ha HpenHpmH5TJ4Hx H B 6aHKax Poccaff oieHKa YIIIKBIIHOCTH, aHaIH3 4)XHaHCOBOH ycToNHIIBocTH, aHaJIn3 AOXO)HOCTH. YxieTHasI IIOjHTHKa IIpeginpN5THs OKa3bIBaeT HTIHHHC Ha xH4)OpMaIWOHHyiO 6a3y aHaJH[3a - 4HHaHCOBYIO OTLeTHocTb, 13MeH5I TpeEg nOKa3aTeJ[eT, CTpyKTypy 6aniaHca, OoeHKHn IIO pe3yIibTaTam aHaY[H3a. B o6lb5CHXTeYbHON 3armCKe K rOAOBOMY OTqery AOJIKHbI 6bITb paCKpbITbi K3MeHeHHSI B ylIeTHOA IIOJI4THKe, nIiaHlpyembie Ha cjiegyiomNN ro;, B TOM imcIie MeTOqbI: ytieTa BbIpytKH4 OT peaJIH3aITXH; oI;eHKN MaTrepHaJIbHbIX peCypCOB; Ha'IHCJIeHHHI K3HOCa OCHOBHbIX CpeqCTB, HemaTepNaJIbHbix aKTHBOB; Ma-TIOIeHHbIX npegMeTOB; OUeHKH 4mIHaHCOBbIX BYiRoKeHHH4; OqeHHK o613aTejmCTB; 4OpMFpOBaHnA pe3epBoB; OTpa2KeHRA BYiH5HIA 4)aKTOpOB HH4fNiqiUgx N gp. COCTaB iH4(DOpMaaqWOHHOA 6a3I ajHa.TH3a i)HHaHCOBOrO COCTOqHNS pa3YH4MXeH JA.TI5 BHeCiHeio N BHyTpeHHero anamiii3a. BHemxZN aHaJIx3 6a3xipyeTc.H Ha OcfMILHaJIbHOH 4HHaHCOBOf4 oTtieTHOCTr N CpaBHeHHH aBRlIOrH4HbIX iipegapNsTNN O;HON4 oTpaCmH. BHyTpeHHImI - Ha OCHOBe aHaJIx3a xcTopHMecKoA xHH4OpMaum o gesITeJIbHocTT Ipe,ApT Ha OCHOBe 6yxranTepcKoro yyieTa H OTxIeTHOCTr npegnpIITHH. 3apy6e2KHaA1 cHCTcMa yxIeTa N OTieTHOCTX nocTpoeHa TaRKM o6pa3oM, xITo6bI CBeCTH OTJIHEIIN Me:Kgy 6a3ok BHyTpeHHerO N BHeiLHero aHfaiH3a K MNHHMyMy N xiTo6bI OTieTHOCTb IfO3BoJIsI5ia yBxgeTb iipaBgNBYIO KapTHHY H cgenIaTb cBoNec o 4HnHaHcoBofi yCTOf4-mBOCTH IIpegnpH5lTx5. OCHOBHONk KH4)OpMaiwef4 qJ5I BHyTpeHHero H BHeHero aHaJIH3a x giHaMiaKx ero noKa3aTenIefi 5iBn[IercsI 6aaiiac, OTTieT o 4DHHaHCoBbIx pe3yJIbTaTax. Meroibi aHaJIN3a 4NHHaHCOBOrO COCTOSIHH o6ycYoBroeHbi 3agalIaMI4 nOJIb3oBaTeJIef4. 06iwenpiHSITbIM SBJiSe'rcSi K0o344migeHTHbIk aHaJiiI3. 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TaKa5I HH4)opMaITmI iiOiie3Ha gi-i IHHBeCTopOB, aKuHOHepOB H, r.JIaBHoe, KpegHTOpOB npegnpHSTHi. Ho3TOMy noriy-qeHxe TaKOk KHHDopMa11NH gin 6aHKa IBYieTCA BeCbMa IeHHbIM npmo6pereHXeM. rIOKaI-KeM Ha p14CYHKe IiIHK MaTepHaJ:IbHbIX H geHe:;KHbIX iHOTOKOB BHYTPH 4HpMbI.2 Eugene F. Brigham (University of Florida) Fundamentals of Financial Management, p. 44 57 EyX7'aJ7TepCK,fHfyEeT Ha mpqi6pIHTHHx HX B E6amax Poccim CxeMa 2: [1RHKn MaTepMalbHbIx N geHe)RHbIx NIOTOKOB BHyTpN d)HpMbI iKa~~ 3ariacbi Pa Bblpy'ixa OT ~ ~ ~ 3HC CI ~~~YXW3 ~ ~ ~ ~ epg Ae6XT0pCKa5I HeTrTo-ocHoBHbie KpeqxropcKaq 3a,,o0nseHHocTb | cpeg CTBa 3agoji2KeHHocT 'Tbip HaNqOT 1 x n-erKopean-z3yembie / KcNoa =_ geHHbI 6ymarm B IBbOaTa a/ \~~~~~~~a rHp5IMOyrOJTibHHH o6o3HaxlaIOT cxieTa 6aniaHca - aKTHBbI I o65I3aTeJibCTBa, IIpOTXBOCTO0I51uxe aKTIHBaM; Kpyrx o6o3HaxialOT CTaTETx OTxleTa 0 ripm6bm3Ix Il y6bITKax. KamgbIk 13 IpIMOyMoJTbHHKOB IIpegcTaEklIqeT co6ofi pe3epByap, B KOTOpOM MmeeTC5I oinpe;ei-ieHHoe KOJIWlieCTBO aKTJIBOB I o65q3aTenIbcTB Ha KOHKPeTHYIO gaTy 6aaiiaca. CoBepmelme 2Ke oiepanwax X3MeH5IeT 6yxrawirepcKxx 6ana-Hc i BETi5IeT Ha o6beM "BObIf B pe3epByape. )ApyrPHMH cJIoBaMH, yMeHbmeile no ctieTy ge6wropoB o3Haxlaer cHH2KeHme ocTaTKa n1o gaEHO4 CTaTbe x ogHoBpeMeHHo yBenjixBaeT OCTaTOK CpegCTB Ha paC14eTHoM cieTe npeyrpH5TH5. -iH, yBeYTiHeHxe pa3mepa aMOpT3maIqx O3HatiaeT CHHeKeHHe ocTrTaKa nO cTiery HeTTo OCHoBHbIe Cpe)CTBa, HO yBeBIHtIBrae'T pa3Mep BbIpyIKH OT peaJlHn3aqi, a CJIey;OBaTeJIbHO, I OCTaTOK Cpe,;CTB Ha paCieTHOM cxieTe 4HpMbI. 58 Byxranr?epcKHff yeT Ha ripeqIpHHTHfx I B 6AHKax POcccz geHexKHbIe cpegCTBa N YierKopealHx3yeMbIe qeHHbIe 6yMariv He cJIyIaNiuO HaXOgirTC5i B IeHTpe pHCyHKa. OHiN SiB.IOTCi rP[aBHbIM aTIeMeHTOM. HaxpiaMep, CHm>KeHxe ge6vropCKOf 3ago-TiDeHHoCTx x pOCT 3af4MOB B 6aHKe yBeJIXtINBaIoT OCTaTKH IIO ClieTaM B 6aHKe, B TOme BpeM51 yiTimara HaJIOrOB B 6IOg>KeT, npoueHTwOB, gxBxgeHAOB N riorameHHe KpegNropCKON 3ago0iKeHHOCTm COKpaIqaioT o6beM OCHOBHbIX CpegCTB. B 3apy6e)KHoN iipaKTHKe npH HpeHmynieCTBeHHOM HCIIOJIb3OBaHHH HaKOnNHTCJbHOrO y-qeTa OTxIeTO gB0HKeHH geHexHbIX CpegCTB noKa3bIBaeT peaTIbHyIo KapTXHyn pe,;IapHimTr, ero onepagwi N goCTTraroOCTb geHeiKHbIX CpegCTB g3S¶ BbI1o1fHeHHH o6M3aTejbCTB. B pOCCHIICKIX yCIiOBBAIX OTlieT 0 gBH1,KeHHH geHeJKHbIX CpegCTB, Korga OT'IeTHOCTb rOTOBHTbC3I 1IO KaCCOBOMy MeTogy HMeeT 3Ha'IeHHe B cmbici-ie xapaKrepa oriepaIxfN H B03MO>KHOCTef4 nO BbIOJIHeHM1O IipegrIpym1TreM HOBbIX o6A3aTernbcTB HpM HeX3MeHHbIX onepagLXimx. OTxIeT O gB)iKeHiHH geHe2KHbIX CpegCTB KaK iipaBHio COCTONT NH3 Tpex xlacTex4 (xoTHi Nx MO)KeT 6bITb N 6o0bme), xapaKrepx3oiQax geHe2KHbIfl HOTOK OT HpO3BOgCTBeHHo-Xo35rqiCTBeHHON geqTey1bHOCTH, OT xHBeCTrIxugoHHOH x OT 4pHHaHCOBOI ge3iTefibHoCTr. MeTogoB COCTaBYEIHBm OTteTa O gBH)KeHHH geHe2KHbIX CpegCTB OT Hpov3BOgCTBeHHO-X035IHNCTBeHHox geqTeHjbHOCTr MoKeT 6bITb gBa: IIpSIMONd N KoCBeHHbIi4. rIp5[MO] N KOCBeHHbIl MeTro OTjHxiaIOTCw TO.TbKO pacxieToM gBxKeH1 geHeAiKHbIX CpegCTB OT npOH3BOgCTBeHHO-Xo351HCTBeHHOI ge,rTeJIbHoCTr. rIpH IIp5IMOM meroge HaiHHaioT Co CpegCTB, 1OJTiytIeHHbIX OT peaJIH3aI1HH HpOgYK1JIHH N3 KOTOpbIX BbixTIaOT BCe CoBepmeHHbIe ImaTeMKH 3a iiep4o; (CM. Ta6YIHNy 7) Ta6nwuxa 7: lpSIMOH Merog pactleTa JBHIKeHHe geHeXHbiX CpegCTB B pe3yYlbTaTe ripOH3BogcTBeHHo-xo3Ur4cTBeHHoI& gej5TenjbHOCTH AeHemHbIe cpeqCTBa, rioJiyqeHHbie OT IIoKyHaTenefX ,geHexu4bie cpeJgcTBa, BbirLTIaxieHHbIe HOCTaBII2KaM H riepcoHany rlonytleHHbIe riOpoeHTHbIe ITnareKH N , gp. gOXObI BbIIEaleHHbIe IIpOfCHTbI 14 AI4BHJeH)ibI(3a BbI4ICTOM KarixrTa.TiH3ipoBaHHbIx CyMM) YIJaxIeHHbIN Hianor Ha npH6bLhib YBeiitieHN1e (yMeHbmleH4e) txiCTbIX geHeiiHbIX Cpe,CTB B pe3yjibTaTe flpOH3BOgCTBeHHO-XO35If4CTBeHHON 4ge.TTehbHOCTh rIpH KOCBeHHOM meToqe iipN paCereTe geHeJKHbIX CpeACTB OT n1p0o3BOJACTBeHHo- X035ClCTBeHH0ox gesITejibHoCTr 3a oTxIeT 6epeTcs tIxCTaA IIpN6bLJIb, KOTOpaKo KpI Kyerc (cM. Ta6nimy 8). 59 ByXraJITepcKHil'yrleT Ha HpI np,IgITH5X H B 6amfrax Poceca, Ta6nmi~a 8: KoCBeHHbIf4 meToq pacxieTa rIoKa3aTeJIb I4cTOtIHHK T4WCTa[ ripm6buib (go yqeTa tipe3BbIxiakHb1X CO6blTR, OTKOPPeKTHpOBaHH m3MeHeHmA B yqeTHOA riOJIiTxKe H IIpepBaHHbIX orepau,Hif) bik OTTeT 0 ripiH6bInaIx II y6bITKax ,Eoxq,oAi H pacxogbi BfCfIOZleHH,bIC B pacYieT f pf6LbvIfH, HO He CBH3aHHbie c ronyreHfifeMe H7f1fpacxooBalflH;feM,qeHeC-Hblx Cpe)CTH. BanaiiHc + 1I43Hoc, aMOpTH43agiVi, HcTOIueHHe IIpTIpOgHbIX pecypcoB 3a CTp. (011), (021), (121) oTle'rHbiI riepmog HeT +YBernv4eHme oTCpoxieHHoMi 3aqo0i2KcHHOCTx n0 yruiaTe Hanora (LHBecTHI.WOHHbIM HajiOrOBbIH KpCgHT) - YMembuIeHie OTcpOqeHHOf4 3a;qoKeHHocTx 0IO yImaTe Hanor'a (mHBecTxLVoHHbiI HajfOPOBbI KpegCT) Pa3HOCTb paclieTHoro Hariora +YMeHbllmeme CyMM neperlnaxeHHoro HaniOra H 4DaKTm-eCKoro - YBe iIeHDe CyMM riepeImaTieHHoro Hanora BanIaHc (730) - YBewI4eHmIe gOXOgOB 6ygya,ix nepmOgoB + YMeHbmeHme gOXOgOB 6y,ii1x HCHpmOgOB YBCJIHEzeHHe (ymeHmbEeHHe},geHeJKHbfX CpeACTBs B pC3y.JbTaTe yBenJHeHfH (yMeHbLaeHmHj o6opOTHbiX aKTHBoB H BaiaRc (630, 640, KpaTKoCpoziHbix o6fH3aTe IbCTB: 650, 680, 710, 720, 725, 740) + YBenitleHne KpegmTOpcKOII 3ago0uKeHHoCTm - YMeHbineHme KpeqT4oPCKO4 3BgoY12KeHHocTx BanaHc pa3geni 3 aKTHBOB - YMeHbiuIeHiHe MaTep4aYlbHo-rIpOI43BOgCTBeHHbIX 3arIacOB BanIaHc CTp. (140) + YBenTieH4e MaTepHajibHO-ripOII3BOCTBeHHbIX 3anacoB + YMeHbuieRHe pacxogoB 6ygyiiix rnepIogwo OTTeT o - YBenymeHme pacXogoB 6ypyuimx nepIogoB 4HHaHcoBbIX pC3yJIbTaTaX cTp. - YBenIqeHHe gOXOgOB OT p0poTwe geSTeJIbHoCTm (060, 070) + YMeHbi,eHme gOXOgOB OT npoxiek ge5TejibHoCTH BaiiaHc CTp. (200,210,220,240, - YBexIiltIeHme ge6mTopCKOf4 3ag0JI2KeHHHOCTH 250, 260) + YMeHbiiieHHe ge6HTopCKOf 3ago0jKeHHOCTH YBeneImeHNe (yMeHbmeHiHe) tICTbiX geHeKHbIX CpCeCTB B pe3yflbTaTe rIpOI3BOgCTBeHHO-XO351CT]TBeHHONI ge5ITTejbHoCTH_ 60 ByxrarTepcKffl y_eT Ha HpeHgIpmR-TM%1x H B 6aHKax PoccHH PactieT TeM II gpyriM enoco6oM gaeT OgMHaKoBbik pe3yjThTaT, OgHaKO, AJI5 KOCBeHHOrO meToga pacxieTa MOiKHO lOJIb3OBaTbC5 OTtieTHOfi qoKyMeHTaqxeH, a gi-Si HpqMOrO Heo6xogiimo HmeTb ilH4opMaRnIO BHyTpeHHerO yEeTa. IMTTOrOBaSI 4OpMa OT'IeTa O gBx2KeHnH qeHe2KHbIX CpegCTB npegCTaBNieHa B Ta6Ju4qe 9. Ta6num-a 9: OTtieT o gB2KReHHH gHexHHbIx CepeqCTB noKa3aTeRb I4cTotIHMK (pa3Hxga Ha KOHeL 1 Ha HatIano roga) 1. YBeniiixeHume (yMeHbmeHme) AeHex2HbIX rIOCTyHJeHHH OT npOM3BO)CTBeHHO- XO35I14CTBeHHo04 gCHTeCfbHOCT_r__ 2. YBen4tieHme (yMeHbineH4e) geHe2KHbIX rIocTyruYeHHI4 OT 14HBeCTII4WOHHOfI geCSTeCJbHOCTH BaaiaHc CTp. 022, 030 - YBeJIln4enHie OCHOBHbIX 4nOHAOB +YMeHbimieHme OCHOBHbIX 4)OHAOB BaniaHC CTp. 012 - VBeYIK'4eHae HeMaTepHaJIbHbIxIaKTHBOB + YMeHbmeHiHe maTep4anbHbix aKTIBOB BariaHc CTp. - YBeYIt4leHme HO npOtlmM gOirOCpOlmHbIM H 040,050,060,070,270,320 KpaTKOCpOMHbIM aKTHBaM + YMeHbeiew 1no0 po4V[M gOyirOCpOMHbiM M KpaTKOCPOT1HbIM aKTHBaM + YBerrntieHine rio flO4m riacCHBaM BanaHc cTp.440,460,750,760 - YMeHbmeHie rio ripOimHM naCCHBaM 3. YBenxTeHHe (yMeHbuieHHe gCHe2KHbIx nocT-ynieHil OT 4 HaHcoBbIx onepa11,IP + YBenWieHe ycTaBHoro 4OHqa CTp. 400 - YMeHbmIIeHxe YCTaBHOrO dOHga + YBenmlinemriepol qO4HxOHAOB CTP. 401-425, 735,740 - YMeHbTneHHe flpOz4X 1bOHAOB + YBejIWIeHxe qOJ`OCPOIHbIX Kpeq4TOB CTp.500,510 - YMeHbUneHnie gOflPOCPOtHbIX KpeCl4TOB + YBenutIeHMe KpaTKOCpOt4HbIX KpegC4TOB CTp.600,610,620 - YMeHbiTeHrie KpaTKOCPO4IHbIX KpCeITOB - BbHIJIaTbI giBmAeHAOB BHyTpeHHI4 xY'eT OT,IeT O geHe?KHOM OIOTOKe MoxKeT xMeTb pa3juixiHbI ()opMbI. HIiKe HpxBeJeH npxmep OTMeTa IIO pOCCIICKIIM HOpMaTFBaM C 1ICIIOJlb3OBaHReM BHyTpeHHerO yLiera Ha IIpeAupxArTx. 61 EyxraJITepcKHnff yEieT Ha HpWunpHTHHx H B 6aHKax Pocciu Ta6nZmAa 10. OTexeT ° gBx2eH qReHeKHbIX Cpe, -TB NO rloKa3aTenji 14CTOXI0'HHK H mOpMWJIDM I. CpegCTBa OT onepaIWoHHoiI geiSTenjbHOCTH 1. ONQ2 CTp.050 2. fIpiH6bIJib OT peanl3agm AMopT13aipm OCHOBHbIX CpegCTB 14 cxi. 02, ciq. 05, ci. 13 - HatLITCenHo 3. HCMaTep1anJbHbIX aKTHBoB Pe3epB ripejcTosqnvx pacxo,oB cxi. 89 - HaMzienHo imm mN 1, CTp. 740 4. T nina'efeIi floXojbI 6ygnxjx nepiogroB cii.83 5. yBenwiewime (-), yMeHbmeHme (+) PacxogbI 6ygyxgmx nCepogoB cxi. 31 6. yBenTiIeHme (+) ymeHbueCHIIe (-) CTp. 1 + CTp. 2 + cTp. 3+4+5 BanoBoi4 oIIepaiglOHHbiII geHe2KHbIl1 nOTOK IL. HlOCTyHImeHmSI (pacxogbI) Ho TeKym,m oriepai,HsmM D NQ 1 5. I43MeHeHHe 1O CyMMe CTPOK 199, 200, YBeyiiqeHme (-) 1J4 ymeHbmeHie (+) 210, 220, 230, 240, 250, 260 qe6HTOpCKOi 3agoiflXeHHOCTI4 HIO cpaBHeHmO C ripegbiTWuum repmogom (DNQ1 6. 1/3MeHeHMI4 no CTp. 180 YBeni-imeHme (-) inu4 yMenbuIeHme (+) 3anacos Li 3aTpaT n1o CpaBHeH1IIO C npeJgbIywM nepLiogoM (DNQI CTp. 770 - CTP.730 - c.735 - c.740 - # 7. - c.750; c.500 - c.510 - c.600 - c.610 - YBenuvIeHme (+) =i yMeHbmeHI1e (-) c.620 KpegnTOpCKOf 3agon,JheHHOCTH 1o - II3MeHeHHe 3a oTqeTHbIf4 nepmop cpaBHeMuO C rIpeAbIPYIHM nep1ogoM c.4 + c.5 + c.6 + c.7 8. iM4cTbIfi oriepaqwoHHbifi rIOTOK Di4HaHcoBBbIe o6s13aTenlbcTBa 3a cxieT npiH6bmi mNQ2 CTp. 200 9. Ae6eToBbIf o6opOT 1o cii. 81-2, 88 no 10. Hanorni I43 pIli6binhm pacxogy AeHeAnHbix CpegCTB 3a TeKyu~me paCXOgbI 3a ciier npH6bIjuH OTTICTHbIm riepHog (1CIloTIb3oBaHme foH)ga IIoTpe6neHMM) PacXoAbI 3a CiICT ripH6bmIm rio yrinare 12. 1IPOLIJCHTOB, CBePX CYMMbI, OTHCCeHHOH qe6eToBbIi o60POT cxi.81-2, cxi. 88 Ha ce6ecToM4OCTb fle6eToBbIk 060poT no cii. 81-2, cxi. 88 13. PacXOyqbI Ha BbIifaTy AmBxgeHAOB geHe2KHbIe cpegcTBa nocne yrmaTbI CTP. 8 - C.9 - c.10 - c.11 - c.12 I HanOrOB, r)pO0eHTOB, 1B14eCHAOB 62 ByxrarrTepcKHH yrIeT Ha rrpeIpHzrHITx i B 6aHKaX PoccmH IV. Bno2KeHi4 cpegCTB 14. YBenqeHx4e (-), yMeHbmeHiee (+) DNQ1 022, 030 BJIo>KeH4H B ocHoBHbie 4OHgbI CTP. Ha KoHeI roga - CTp.022, Ha HatIaTio roga - 030 15. YBeYiHqeHHe (-), yMeHbnMeHne (+) DNQ1 B1oiRKeHHH B HemaTepmaTbibie CTp.012 Ha KoHeU roPga, CTp.012 Ha aKTH8bI Hatiajio roga. 16. DNQ1 YBenweLiHme (-), yMeHbIHeHHe (+) CTp.040, 050, 060, 070, 270, 320 BYio2KeHx rIO rIpOT-iHM gOJIrOCpOqHbIM H3MeHeHHe 3a OTTleTHblf4 nep1o4q Hi KpaTKOCpOTIHbIM aKTHBaM 17. (DNQ1 YBenITlueH4e (+), yMeHbLIIeHme (-) no CTp.430, 440, 460, 750, 760 - npIOt4IM TeKyIIIHM H gOJIlfOCpOtlHbIM H3MeHeHme 3a OT'4eTHbIH IIepMoq rIaccHBaM 18. CTp.13+-CTP.14+-CTP.15+-cTp.16+-cTp.17 geHe2KHbie CpegCTBa go 4mHaHCXPOBaHS (x3nyInIeK (+), V. HeJaOcTaTOK (-) 19. (DiHaHc4poBaHM4 DNQ1 X3MeHeHMR HO CTp.600, 610, 620 KpaTKocpotlHbie KpegiTbI H 3aHMbI 20. yMeHbiiieHHie (-) MM4 yBeI T4eHie (+) DNQ1, i3MmHeH HO CTp.500, 510. JOlnPOCpO1IHbIe KpegHTbi H 3af4MbI 21. yMeHbIIIeHHe (-) Hnm HpMPOCT (+) DNQ1, H3MeHeH4e no CTp. 400, 401 YBeHIixeH4e (+) mnJ yMeHbIIIeHHe (-) YCTaBHOrO 4fOHga 3a ctieT BbIHyCKa HOBbIX aKupk, OnnaweHHbIx 22. geHC2KHbIMX CpeCCTBaMH CTp. 18 +/- CTp.l9+/-20+/-21 06ItMII geHeMKHbIf HOTOK 23. DNQ1 cTp. 280+c.290+c.300+c.310 - Ha nHalano ro,ga 24. eneHemHbie cpegCTBa Ha HalIaIo roga aPNQ1 cTp. 280+c.290+c.300+c.310 - Ha KoHCeL roiDa JAeHe2KHbIe CpeqCTBa Ha KOIeICI roga JI14 CTp.22+CTp.23=CTp.24 cDivHaHCOBOe IpOrHO3XpOBaHHe Cneg3IrOHmM 9TarOM B aHTaH-L3e pegSIIpx T IBJI5ITC5I 4HHaHCOBOe iIporHo3[poBaHme. cDHaHCOBbIf IIPOrHO3 JgeiiaeTCH ,;JI5I TOIO, xiTO6BI BBECH11[Tb KaK ripegnpHIITie CMO:KeT BBIflOJIHHTb CBO3 o6SI3aTeIlhCTBa B 6ygyiqeM. rIOg HHaHCOBbIM 1POrHO31POBaHieM B gaHHOM c.Tiyl4ae MbI flOHEMaeM COCTaBJIeHHe HIpOrHO3a IIO OTIeTy 0 4)HHaHCOBbIX pe3yibTaTax x 63 ByxraJnTepcKHH yAreT Ha HpqqIpTzHTHHx H1 B 6aHKax Poccim 6anaHcy Ha 6ygyllyO gaTy, a 3aTeM, OTxieTa o geHeJHOM IIOTOKe. Pe3yTibTaT, BbI5IBJIeHHbIH B IiPorHO3e OT4eTa O gBHX2eEHR ,eHe2KHbIX CPe,CTB 6ygeT OTBerOM Ha IHTepecyIorgxi 6aHRnpa BOIIPOC: KaKOBa peaJIbHa5q IIOTpe6HOCTb rOTeHiQaajTHOrO 3aeMWH17[Ka B KPe,7iTre a cnoco6eH JII OH o6eciieT4m IIpXITOK Ha.IuiHOCTT .TmI norameiHMI gojira. 4)HaHCOBoe IlPOrHO314POBaHHe IIO3BOJISIeT onpegeJI-Tb uboTpe6HOCTb B 6ygyuWeM B 3aeMHbIX CpegCTBaX x IaPaBBHoyHO cTpyKTypPOBaTb 3afiMbI, tIro6bI o6eciiexHTb iix nOrameH11e. OCHOBOR nPOrHO3HOrO MeToga aflaJn3a geHexiHoro IIOTOKa SIBJISIIOTrC5I: * ILIaHipyeMbIH o6beM nipoga- Has ce6ec'roxMocT; * 11pOrHO3HPOBaHme 6aniaHca Ha 6a3e HcTopH1IecKx CJIOKHBnu4XCAI COOTHOmeHmI4f pa3JiXTtIHBIX CTaTeIi 6aniaHca II o6beMa HIpOI3BOgCTBa llpeglpiTi; * COCTaBJIeHHe pa6o-Mefl Ta6fIxqbI, oTpaIKKalOm%ef4 npOrHO3Hpyembi4 geHeiKHbIH IOTOK; * oiipege.ieHme H aHaJI3 K09b¢4M4qxeHTOB, xapaKTepx3yiox geHeiKHbIH HOTOK. 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B npaKTHKe pOCCHTYCKiX 6aHKOB 3ax4acTyIo IIPI4OpTKT npX Bbigatie ccyg HMmeOT aKnIIoHepbI 6aHKa, ero KJI-ieHTbI, B IIOCJIegHEiO oxIepeg;b JIIIga, He 5BJI5IoEoecSI KJIixeHTaMm 6aHKa. 3To o6c'pospeJMbCTBO yxygmaeT KatieCTBO KpegITHOrO nOpT4)eYISi 6aHKa. KpynnHbIe KpegxTbI BbiaEOTCA B CYiiegyiOlleM lQpOIqKe. YxieT ino KfpyIIHbIM KpegHTaM BegeTc5I CyMMapHbli, TaK KaK Hx o6uiqx pa3mep He MoKeT iipeBbIiliaTb KaIIITaJTI 6aHKa 6oTiee, tieM B 15 pa3. KpeqxT CxITaeTCSI KpyIIHbIM, ecJII4 COBOKYnHaH cyMMa o6513aTenIbcTB 3aeMiumxKa 6aHKy nO KpCgITaM c yteToM 50% CyMMbI 3a6aJIaHcoBbIx o6s13areiibcTB iipeBbimaeT 20% KaTIHTaJia 6aHKa. PemeHiu o Bbigatie "KpynHbIX" KpegXTOB fIPHxHMaBITC51 KpeAI4THbIM KOMHTeTOM C yxieTOM 3aKyfOtieHKA KpegJ4THOPO oTrgeJia. flpn 1IOrPOTOBKe 3aKjnoxieHII pa6oTHXK YLIITbIBaeT B03MO>KHOCTb BbI);atII KpegI;Ta C yLIeTOM He3arpy2KeHHoio pa3Mepa CyMMapHOr'O OCTaTKa 3agBJIYKeHHOCTI HO IKpynHbIM" KpegrTaM. Fpn HamHI4 He3arpy2KeHHoro pa3mepa npoBep5ieTcsI B03MO2KHOCTb BbIgaxiH "KpyTHOIrO" KpegHTa C TOm] 3peHIS CyMMbI co6crBeHHbIX CpCeCTB 3aeMlIKa. Y'IHTbIBaiOTCH TaK2Ke BbigaHHbIe y.Ke gaHHOMy 3aeMHII4Ky "KpynHbIe" KpegrTbI. 06iua, cyMMa "KpyIHbIX' KpeqITOB, KaK fpaBI7O, He MoQeT lIpeBbImaTb CYMMbI Co6CTBeHHBIX Cpe)CTB 3aeMl1LKOB. rIpx co6JrIogeHInl nepexiT4ciieHHbIX yCnOBnk ripOBep eTCH B03MO>KHOCTb BbIlaTIn "KpyHIHOrO" Kpe,:);Ta c yx'eToM co6rnogeHHR MaEcKMaiiHorPo pa3mepa pHcKa Ha ogHoro 3aeMIqXKa. Pa3Mep 3ago.I2KeHHOCTR C yLteTOM HOBOrO "KpyHHOrO" Kpeg;Ta He ;oJKieH npeBbimaTb pa3mep KamITaJIa 6aHKa. B cnytIae iipeBbIIeiiIIA pa3Mepa paCCMaTpHBaIOTC5I B03MO2KHOCTM CHKmeHH5 pacxieTHof CyMMbI 76 EyXrahITCepcKHI&f yreT Ha Hpe,qIpH T-FH5x H B 6aHKax PocczH o6513aTeJIbcTB 3aeMIHKa Ha OCHOBe 4CfIOJOIb3OBaHK3 cnegymiom:lx MeTOgOB: 1) rioJiytIeeHm B 3aIior II0 ccyge rocygapCTBeHHbIXLeHHbIx 6yMar P(D (B pa3mepe 9O% OT CYMMbI OcTaTKa); 2) riony'-ieHme 3ajioroBbIx o6sq3aTeJibcTB ROg peaTibHoe marepmanbHoe o6eciiexieHme, CBo6O0HOe OT 3aIora no gpyrim CqeJKaM (B pa3mepe 75% OT CyMMbI OcTaTKa); 3) iionytieHIe rapaHTH4I TpeTB1X fH11x C X3BeCTHOH ItJIaTemKecioCo6HOCTbIO, B TOM xnHcne rapaHTXfi rpaBKTeYIbCTBa (B pa3MCpe 70% OT CYMMbI OCTaTKa); 4) CTpaXOBaHi4e KpeATHOrO pICKa C oipegeieHmem AOCTaTOx1HOCTH pa3Mepa B03MelqeHHA (pa3Mep CHIUKeHNS onpeqeYTseTcs1 nyTeM YMCHb1ICeHH5 r1pCqeHTHOrO pa3mepa BO3MeWeHR5 Ha 20 lIpOCHTHabix IIyHKToB); 5) ytiera 3ag0ojKeHHOCTr r1OCTaBIg1KY 110 ccygam nog 3ajio BeKceneH IIOKyIIaTeYISIM, IIO KOTOpbIM HMeeTC5 rapaHTIi5I 6aHKa nOKynaTeeI5i; 6) iiOTIylIeHHe B 3a.Ior iCipeBO,HbIX BeKceYIe-ie, aKIerITOBaHHbIX IJIaTeJIbIIgHKOM, HO KOTOpbIM iM4eeTC1 aBaJIb (B pa3mepe 50% OT CYMMbI OCTaTKa); 7) iwCKYIOtiaIOTCH CyMMbI o65l3aTe.,bCTB, B03HN4KMIX Ha OCHOBe onepa-HA IIo y-ICTy BeKceieii (B pa3mepe 40% OT CyMMbI OCTaTKa); 8) IiOJI-tiyeHHi B 3aJIor aKIHN iipegifIIpTHm 1 6aHKOB, 3aperIcTpxpOBaHHbIX Ha 4OHgOBOH 6HpKe (B pa3Mepe 40% OT CYMMbI OCTaTKa); 9) pactieTa HOpMaTHBa, HCXOg5l 13 CyMMbI co6CTBeHHbIX CixpeCTB 6aHKOBCKHX yxiaCTHHKOB KOHgepHa. HlepeAgeM K paCCMOTpemHnO BIIOB lipeAOcTaBYiMeMbiX KpeTOB H OCo6eHHOCTHIM IX ytIeTa. 06'beKT KpegHTOBaHN5 OiipegeCiAeTCM B Kpeg)THOM gOrOBope. HmM MO2KeT 6bITb xiaCTHbIf4 o6rbeKT, OTHOCAUHXAC31 K oNpegeTeHHOf CTagJH KpyrOo6opOTa 4OHgOB upegnpHxTHr, 31160 CoBOKyHHbIH, O1iOCpe,CTBy3IOIqHf BeCb q1KJI KpyrOo6OpOTa o6opOTHbIX CpeqCTB. KpegHTbI MOrYT 6bITb KiaccH44pOBaHbl TaK2Ke HO CpOKaM HX iiperocrTaBjieHH5: qOJIrOCpOT4HbIe, Cpe,He- I KpaTKocpoTiHbIe. B Hac-roiui,ee BpeMSq 6aHKII 1paKKTIHKy-OT Bbigatxly B OCHOBHOM KPaTKOCpOtIHbIX II cyepKparKocpoqHhbIX CCYA (2 HegeJ1H). B cjIytiae KpegHTOBaHH5 egHHW1HbIX o6FbeKTOB CpOKH nOrameHHA Kpeg1Ta yCTaHaBIHZBaIOTC51 Ha OCHOBe iiaHa CHHx(eH115 OCTaTKOB KpegxTyembix IeHHOCTeC I 3aTpaT. KpegHTOBaHme paCx1eTHbix gOKyMeHTOB (TOBapbi OTrpy2KeHHbIe) ocyieCTBHReTCq Ha 4IaKTH4TeCKHA CpOK AOKyMeHTOo6OpOTa: * o iiOCTyii-ieHRS BbIpytIK1 Ha cieT; * npH iiocCTryiieHHI X3BenjeHH o6 oTCyTCTBHH CpegCTB y noKyIIaTeim. 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YiIxeBoHI ctIeT rIpoCpolIeHHbIX CCyq BbIrPYigXT CJ7egyIOM o6pa3OM: 355620001, rge 355 - HoMep ccygHoro c-MeTa, C KoToporo iiepeHeceHa ccyqa BCJIe,;CTBIe IIpOCpOIIKH, 620 - yKa3bIBaCT Ha I1IpHa,gJie>KHOCTb K CeieTy HIpOCpOICHHbIX ccyg, 001 - 11Op5I,gKOBbIIf HoMep KJIixeHTa, BKJIIotiaq5 KOHTpOJIbHbIN KTIIOtI. NIHIeBOi ctieT iipOCpOxieHHbIX CCyg y 3aeMmflKa Bcerga o0JHH, 1OCKOJTIbKy 1O iipoCpoxieHHbIM ccygam J110o6bIx BHgOB geHCTBYeT egHHa3I 11OBblILeHHa51 IIpOqeHTHa5i CTaBKa. cCygHbIe ctieTa SBJISIOTC3:i aKT1HBHbIMI4. ge6eToBoe CaI-ibgO IIOKa3bIBaeT CYMMbI BbIgaHHOrO KpegNTa. KpegHTOBbIfl o6opoT nOKa3bIBaeT 3agOJIKeHHOCTB 11O KpeCgTy. C11eqIUI(IIKa KpCgJ1HTHbIX oTHomeHHii 6aHKa H KJIIeHTa o6ycnIaBlIHBaeT BbI6Qp 4)opMbI JI-ii4IeBOrO cCygHoio cxieTa: * IIpOCTOZ CCygHbEIfI ctieT; * oTgeJ-iBHbIH CCYgHbIf CeteT; * CfieqxaYibHbi4 CCygHbIH cteT; * KOHTOKOppeHTHbIlI ctieT; * paCtIeTHbIf4 CtieT C ripaBoM Ha OBepgpa4)T; KpegAToBaHxe IIO rIpOCTbIM CCygHbIM exieTaM HMeeT geYIo C OgHHOIHbIM o6TeKToM, ocyJieCTB15ieTcq, KaK IipaBHIIO, B OTHOMeHHII 3aeMIWKOB 2-ro x 3-ro KJIacca KpegjTociioco6HOCTIH. BbigeJsiloT JgBe pa3HOBHVHOCTR TaKHX KpegHTOB: 1apTHePCKX KRpegIHT H ccypga nog0 MaTepxaTibHoe o6ecretieHHe. rHapTHepCKHXI KpegxT OCHOBaH Ha goBepzH K KYiIIeHTy. MoieT BbIigaBaTbC5I 6e3 I1pOBepKH o6eciiexieHx (c 3anoroM H 6e3 3aJIora). rIpegIpHAITxe iioIiytIaeT ero Ha iioTpe6HOcTH, CBSi3aHHbIe C oiriaTof TOBapHO-MaTepmaJibHbIX UqeHHOCTeCI H IIX 4opMxpoBaHieM, BbIn1iaTOL 3apa6oTHof4 naTbI, rnaTemeki B 6IogmieT. 78 ByxrarrrepcKHH YzleT Ha HpqqupH3TfHf3Tx H B 6aHKax PoccHH FJpOCTOR CCyAHbIf cieT OTKpbIBaCTC5 B OHriepaqOHHOM orgeTe 6aHKa Ha OCHOBaHHN pacnopDKceHRA, KOTOpOe HOAHXCbIBaeTCs HpegcegaTerIeM rlpaBaieHiui 6aHKa. B CpOiHOM o65q3aTeJIbcTBe yKa3bIBaeTC5I CyMMa KpegHTa, CpOK norameHiJS qm+paMm H riponrcbio, rIpOBO,qKa, KOTOpaSi gOi-i2KHa 6bITb cgeHiaHa B MOMeHT lorameHFi KpegiTa. CpOxIHOe o6sI3aTenbCTBO HCclO3iob3yeTCI KaK MeMOpHYaIbHbIH opgep; OHO HpegCTaBSaeHTcq 6aHKy B OAHOM 3K3eM=TIpe, HO ecflx iipegyCMaTpxBaeTc5{ HeCKOYIbKO CpOKOB riOraEieHI CCygbI, TO - B HeCKOJIbKHX 9K3eMrlTI5IpaX, Ha Ka2KgOM H3 KOTOpbIX HpOCTaByJ5HoTC5i rexiaTb KJIxeHTa, nOqllHCb pyKOBogxTCJIi{ 4ipMbI, rJIaBHOrO 6yxrajITepa. 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IIpoga-Ka paHee iipxo6pe-reHHbIx qeiHbix 6yMar o4)opMn51eTcM cnIepymouek 3aIamcEb: ge6eT 031, 161, 164, 165, 166, 167, 168 B cyMMe 4)aKTKieCKoH CTOIIMOCTII UeHHbix 6ymar. KpegraT 191, 192, 193, 194 B CyMMe xixcJ imef4Csi Ha 6auiaHce. HIOJKIO>KwembHaA pa3HHna MemKgy 4aKTi4ieCKOm4 ueHOI peanx3ag141 x 6aJIaHcoBoII CTOIMOCTbIO OTHOCIITC5I Ha CxieT 960, a oTpxqaTejibHaA Ha CtIeT 970. Y'IITbIBaSI IIOBbIiieHHbI4 pIICK B PD yKa3aji KOMMepxieCKxM 6aHKaM uIpox3BqogTb niepeoqeHKy ero BIIO>KeHXX B I1>eHHbIe 6yMarP B inepBbiir pa6oxli4ii geHb KBapTana. Ilo peawibHoi pbIHOIIHOI CTOInMOCTH nIepeoqeHXBaiorcq BTioKeHxA B cIegyiOe IeHHbIe 6yMar'H: * B aKqym aK4U4OHepHbIX o6eCTB, ytHlTbIBaeMbix Ha 6aIiaHCOBOM cxieTe 191 BffoxeHffH B aKI(IH aKI(OHepHbIX o6IecCTU; * B HerocyO;apCTBeHHbie YgoJIiOBbIe o63I3aTeJIbCTBa, y'IHTbIBaeMbIe Ha 6aYIaHCOBOM clieTe 193 BRaomeHHe B HervCy,:JpcoBeHHbie govBwIe o6gq3aTexucTBa; * B xHbIe UeHHbIe 6yMarH no CneIiaHfbHOMy yKa3aHmo 6aHKa Poccim. 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Pe3epBbI Co3gaIOTCq gJIA KagoQf4 4eHHOk 6yMarH He3aBxcHMO OT COXpaHemH5I ju1 yBeJI eHIICTOHMOCTH BCeX 11aeHHbIX 6yMar. nepeoueHKa BxOimeH11A B UeHHbIe 6yMar' IpimBOgT K CO3,qaHMIO pe3epBOB IIOg ix o6ecqeHeH4e, HO He MeHMeT 6aTiaHCOBO] CTOHMOCTII .eHHbIX 6yMar, LmCYLg%xCx{ Ha CTieTaX 191, 193. 97 ByXTauITepcKff _yUeT Ha ypeIpHITfsHHx i B 6aHKax PoccHH rlpeBbimeHHe pbIHOTIHOl CTONMOCTN IeHHOii 6yMarN Hag ee 6anIaHcoBoN CTONMOCTbIO He conpoBoKgaeTcI 6yxraniiepcKNmN IIpOBOgKaMH. BaHKx N KpegNTHbI-ibe yqpexgH= o HTOraM KBapTaiia gOjDKHI IIpOH3BO!gHTb KOppeKTHpOBKY C03gaHHhIX paHee pe3epBOB nOg o6ecuqeHeHxe BYIiKoeHHH B u eHHbie 6yMar c yxieTrM KOjiHixeCTBa Iemmbix 6yMar H pbIHOtIHON CTONMOCTN. 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B y"ere 3TO OTpamKaeTC5: no ge6eTy 970 Pe3epB Ha Bo3MOKHbie HoTepH 11O ccygam (oT,;eJIbHbIe JINJeBbIe c eTa no Kaxgok ccy,e). B TeTeHxe KBapTaJia o6igasq cyMMa pe3epBa AgOJI,KHa YTOtLIH jTbC51 B 3aBHCHMOCTHI OT CYMMbI 3agoi-iJKeHHOCTH 110 CCygaM H rpyiH1bI pHCKa. gOHatiiciieHHe pe3epBa Ao pactCieTHo BeCYITIIHbI IPOH3BOArTC5i cyieyioWek IIpOBOgKOR: ie6eT 970, KpegIT 945 no KasJgOH ccyge. Upx cHx2KeHxx pa3mepa pe3epsa cooTBeTcTBeHHo: ge6eT 945, KpegxT 960 OrepagPioHHbie H pa3HwIe pacxogqi no CTaTbe "Hpo'ne goxogbI", ecJIi paHee pe3epB 6bm OTHeCeH Ha paCXOgbI 6aHKa, JIH6o: ie6eT 945, KpegHT 948 Bo3MenIeHxe pa3HH1JbI me?Kgy pacTieTHbIM paHee Co3gaHHbIM pe3epBOM 1O ccygam B 1994 r. 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B nocnIegHHI4 geHb OTieTHOrO KBapTaiTa BHyTpeHHeH 6yxra.IrepKefA 6aHKa COCTaBJI3ieTcq CBOgHbIK MeMopmaHJbHbIH opgep no 3aKpbITHIO gOXOgHbIX H pacxogHbIX CLieTOB rIO Ka)XOMY BHgy gOXOAOB H pacxogoB 6aHKa. 3aKpbITHe CxIeTOB IIpOH3BOgIHTCq CiegyTi1KMH npOBOgKaMH: Jge6eT 960 OrxepagaoHHbie H pa3HbIe pacxogbi KpegwT 980 4pH66La7H HIy6LITKM OTqCTHOr0 roga rHpiH noCTryITieHmm mTpa4DoB B riOTib3y 6aHKa, a raK>Ke yIIarTbI mTpa4+OB 6aHKoM )ge6eT 969 ILTpa!bxi, uieHz, HeyCT0IIKH HoHyqeIHIe KpegHT 980, 4/xiiH g,e6eT 980 KpeH,HT 979 LfJTpaObI, eieHH, HeycToffKHylaLieHHbIe ge6eT 980 KpegHT 970 OVepaui'oHHbe H pa3HbIe pacxo(bi KpegxHT 971 Pacxo,i?I Ha co,gepKaHe annapara ynpaB.nexix 115 ByXPaJITepCKHfyT 1eT Ha Hpe,IHZPTJ1HX H B 6aHKax PoccHH ge6eT 980 7px6bIJIH H y6bITKH OTucTHOrO roga Canibgo no ge6eTy 980 ripegc'raEJIieT co6ofi y6bITOK, IIOjiyTIeHHbIIl B pe3y.JIbTaTe iipeBbIIiieHI5 pacxogOB Hag gOXOgaMH, B IIpOTIBHOM cmyxiae no KpegiTy ctieTa 980 oTpaxKaeTcSq npx6bub. rIpII6bub (y6bITOK) oiipegeji5ieTc5i apaCTaiomgm HTOrOM c Haxiania ro,a B TetieHne KaJIeH,gapHoro 4HHaHCOBOrO roga. B aHaiIHTH'IecKoM y-IeTe K 6aJlaHCOBOMy cxieTy 980 OTKpbIBaIOTC51 cTieTa aHaJlIXTH'IeCKOrO ytIeTa, Ha KOTOpbIe OTHOC5ITC5I B KpegHT: * riOJIO2KmTCejbHbIe KYPCOBbIe pa3i3HHbI no oiepaiMigm 6aHKa B xHHOCTpaHHO4 BanoITe, BKJITOqasI HePeaH3OBaHnbie KypCOBbIe pa3HHUqbI nO OTKpbITOII BaJIIHOTHOI4 II03XqMK; CyMMbI, nocTyHZBe OT pa6oTHIIKOB 6aHKa B B03MeiikeHHe y6bITKOB x paCXOqOB, iIOHiCeHHbIX 6aHKOM IIO IIX BMHC; rIpII6bIHb iipoimbix JIeT, BbhIIByIeHHa5A B OT'IeTHOM roOgy; Bo3BpaT KYjieHTaMH ccyg, paHee CiiCaHHbIX B y6bITOK 6aHKa i gp. HeIIocpegCTBeHHO Ha 4MHaHCOBbIe pe3yjibTaTbI geATeCIibHOCTH 6aHKa B Ae6eT 980 cieTa OTHOCHT: npxcypKeHHbIe WIrN HIp3HaHHbIe mTpa4)bI, neHx, HeyCTOHKI H Ap. caHKqI4K; HeKomrieHCXpoBaHHbIe 3a cieT pe3epBa Ha Bo3MemIeHHe norepm no ccygam y6bITKx OT cnvIcaHms qe6HTOpCKOii 3agoniKeHHOCTH HHAHBHgyaNjbHbIX 3aeMn1HKOB, n0 KOTOpbIM CpOK 1CKOBOI )gaBHOCTx HCTeK 14 Ap. gOflrOB HepeajibHbix gJi-i B3biCKaHxII; y6bITK no0 onepauiMm ripOuIbix ieT, BbIBYeHHbIe B oTtieTHOM ro,gy; OTpx4arTejibHbIe KYPCOBbIe pa3HxLqbI no On1epaqHM 6aHKa B IHOCTpaHHOZ BanIOTe, BKJIIOxiaI HepeaJ3BaHHbie KYPCOBbIe pa3HXI1qbI nIo oTKpbITO] BaiHOTHOH Io03HI44MI; cyge6HbIe H3gep)KK4 H ap6H'TpaxKHbIe pacxogbi no genaM, CBi3aHHbIM C qeqTeNjbHOCT 6aHKa; y6bITKI OT xmIn,eHxIf, BxHOBHxKii KOTOpbIX IIo peieHII5m cyga He BbI5IBJIeHbI (iipoCieTbI II HegOCTaMti n0 KaCCOBbIM onepaggRM, XXI,eHMAM H paCTpaTbI nIO KaCCOBbIM oiiepaiwMm H gp.; y6bITKH no IIHOCTpaHHbIM oiepaAms H BaRIOTHbIM 1eHHOCT51M H gp.). YtieT ripH6bxIH/y6bITKoB 6aHKa Ha 6aJIaHcoBoM cqeTe 980 B TexieHHe KaJieHgapHoro ro,;a oTpa2KaeT peajibHbIfi 4¢HHaHcoBbIx pe3yJIbTaT, T.K. (paKT4tieCKoe HCnOnb3oBaHHe npH6bul oTpa2Kaercq no 6aniaHcoBoMy cqeTy 950 OTB,ierleHffbre cpeqc/TBa 3a crleT npH6hviH. PearIbHbIM 6ygeT 4HiaHCOBbIf4 pe3yTEbTaT, noiyTieHHbii4 6aHKOM, HcxIHcYIeHHbIl KaK pa3Hiqa MeTKJIy 980 H 950 6aJiaHcoBbIMH cxieTaMH, T.e. 6e3 4aKTxtIeCKX HcIIoJIb3oBaHHoH npH6bLIn B OTtieTHOM Iepxoge. IFIp6buib, InonytieHHasI 6aHKOM 3a iiepRop;, ,gOJTKHa COOTBeTCTBOBB Tb 6anaHcy, gaHHbIM 4DOpMbI NQ 2 "OTxieT O iIpm6bI5Ix H y6bITKax" H ;aHHbIM CTpOKx 021 "OTieT o6 HC1IOJTb3OBaHIH ipH6bLTL". B KOHLe roga OCTaTKM no 980 H 950 6awiaHcoBbIM cieTaM nepeHocsITc51 Ha BHOBb OTKpbIBaeMbIe ce'eTa 981 H7pff6mubv Hy6bITrKHo OTMeTIOrPO I'oqa H 951 OTB0 eieueHHIe cpWc,TBa 3a cEer lIpff6bLuII lpoIblIX JiCT. 116 Byxra.wrepcKHz? yrIeT Ha HpeIpHHfTH5IX H B 6aHJKax PoccHH 3aKpbITxe 950 6aniaHcoBoro cT4eTa gOJI2KHO HpOBORTbCA IIocjIe yTBep2KAeHxA rogoBbIx 6aiiaHcoBbIx oTrleTOB Ha o6miix co6paHx aKIJAHOHepOB KOMMepIleCKOiO 6aHKa. B c.riytiae oxmgaembix y6bITKOB KOMMepLieCKHM 6aHKaM peKOMCHgyeTC5i HaiipaBHTb HaxiHCJIeeHHbIe, HO He BbInIaTleHHbIe AHBgeHgbI aKUHOHepaM B KpegjiT 980 6aJiaHcoBoro cTeTa, BKJIoqa3I go6pOBOnbHbie B3HOCbI aK1IOHepOB (nafaIIZKOB), 4OHAOB 9KOHOMI4,qeCKOrO CTHMyJIIIpOBaHHS (cdieT 016) H gp. 4OHqOB 6aHKa. BaniaHcoBbIrt clIeT 950 1BYSJieTC51 HaKoflHTeJibHbIM H oTpa2KaeT CIIoJTIb3oBaHHe B TexieHde ro,a 4DaKTKT4eCKX iioTiyqeHHof4 r1pI6bum (cxieT 980) u OCTaBIeIe4CSI Hepacnpej;e:IeHHOf npx6buH rIpomnbix JIeT (cxeT 981). AKTHBHOe CaJIbqO IIo 6aTiaHCOBOMy cxIeTy 950 B TelIeHxe rogra H Ha KOHeIJ roga He ,OJDIKHO flpeBbIIaaTb IIaCCIBHbIX OCTaTKOB IIO 6a.IaHcoBbIM c7ieTaM 980 H 981. rUpH OwKmgaemMOM iu-i 4aKTHE1eCKOM o6pa3oBanHx fpeBbImeHH5 pacripegeTHN np6bUH (ge6eToBoe canibgo 950) Hag noTiyxieHHOH (Kpe,g4ToBoe cajibgo 980 Ha 981 cieT) 6aHKH AOJIKHbI HanpaBY5Tb B BOC11OJIHCHIe yKa3aHHOrO IIpeBbImIeHA5 HatiHcJIeHHbIe, HO He BbIiyLiaxIeHHbIe aKIIOHepam (iiaiu1HKaM) 6aHKa gHBHgeHqbI, yxiTbIBaeMbId Ha 6iaJiaHcoBoM clieTe 904, cpegcTBa 4OHgOB 9KOHOMHxieCKOrO CcTHMyJIHpOBaHHA ( cxier 016 ), pe3epBHOrO 4)oH,ga 6aHKa (cqeT 011). B yxieTe COBepmaIOTCAI cJIe;ZIOuIIe ipoBOgKH: ge6eT 904, 016, 011 Kpe,rHT 950 HpeBbIIneHme aKTIBHOrO carib,go Ho cxieT 950 HagJ riaCCXBHbIM 980 H3-3a nepeiLniaTbi B 6IOg2KeT HajOPOB H3 npx6bmm, gOJDKHO OTHOCITbC5I B ,ge6eT 6aYiaHcOBOr'o c-leTa 904: ge6eT 904 KpegHT 950 Ha CyMMy neperraTbI HaJOora Ha IIpI6bUlb. B cJIyxae, mcn 93TI mepbi He IIO3BOJISIT yCTpaHHTb pa3Hxliy IaO 4aKTH'ieCKOMy CmiOnb3oBaHmIO iip6bUIH Hag HMeIOiqe2C1C B paCiiOpmIKeHim 6aHKa, 6aHK coBepmaeT npOBOgKy: ge6eT 980 KpegH4T 950 Ha OCTasBnyioc5 Ha 950 cxleTe cymmy. KOMMepxIeCKHIe 6aHKIH, gOHYCTHBnHe y6bITOK 1 B 'roxe BpeMs, HmeioIn,Ie ripeBbimeHHe 4CIIOJIb3OB0azH npx6bUIH Hag, 4aKTmieCK1 nOJIytIeHHOfI npx6bUmbIo, AOJlKHbI yBemHI4ITb pa3mep y6bITKa Ha yKa3aHHyIo pa3HHR1y, COBepDIIB IIpOBO)Ky: );e6eT 980 Kpe,gHT 950 Ha BCIO cyMMy ge6eToBoro OCTaTKa lio clieTy 950. HIpH6bUIb 5iBYI5IeTC5 CIHHTeTHx4eCKIIM nOKa3aTeYIeM, pe3yJIbTaTOM pa6oTbi 6aHKa 3a nepxog, KOTOpbIiI TmIlvaTenIbHO aHaJI43IIpyiOT rgiA npxHHTHSI yIIpaBJIeHIIeCKIIX pemeHHI4. Pa3yIrnraIOT IIOH5ITXH - BaJIOBa5I H 1lZCCTaq ipl6bimb. 117 Byxrax7TepcKrfif yieT Ha HnCqfIpIffITHIX H B 6aHKax Poccin BaJIOBa51 iilpH6bLUib - pa3HxIqIIa MeX,ZV BaJiOBbIMII gOXOgaMH H BaJIOBbIMH pacxo,gaM KOMMeplIeCKOiO 6aHKa. BaTiOBbie gOXogbI - gOXOgbI, iOIoytIeHHbIe 6aHKOM Ha oiipegeeHHbhIf HpOMe2KYTOK BpeMeHm He3aBHCXMo OT 0 CTOtIHHKa. K BaJIOBbIM gOXOgaM OTHOC5IT flpOIeHTHbIe gOXOgbI, HeflpOgeHTHbIe AOXOgbI, gOXOgbI, IIOJfIyxeHHbIe H3 HeIpegBHgeHHbix HCTOLHHKOB. BaJnoBbIe pacxogbi - pacXOgbI, iipOH3BepgeHHbIe 6aHKOM 3a oIIpegejieHHbIlr iipOMe2KYTOK BpeMeHH He3aBICXMO OT BHia 3aTpaT. K BaJIOBBIM pacxogam OTHOCAT: flpOIeHTHbIe paCXOgbI, HeHpOqeHTHbIe pacxogbI, pacxogi HeopgHapHoio xapaKTepa. rlo geCTBYIOM CTaHgapTam yeTa H OTrieTHOCTr B PCD iiogo6Has cTpyKrypK3a ,gOX0gOB, pacxogOB, a TaKmKe noKa3aTeJIb BaJIoBa5l npl6bLIb OTCyTCTByIOT. OgHaKO, C BHCepeHi4eM HeKOTOpbIX Me?IKgyHapOqHbiX CTaHgapTOB yqeTa B POCCHN BO BpeMeHHO0 OT'IeTHOCTiH 6aHKOB IIpI4BOgITC5I KiacCi4HKLIKaaI aOXOgxgOB, pacxogOB IIO BbIIueHa3BaHHbIM IIpH3HaKaM. rlociieg;Hee 5IBJISIeTC5[ BeCbMa Ba2KHbIM Afl5I aHalHI3a YPOBHI gOXOgHOCTH H H3gepJKeK onepag" KoMMepEIecKoro 6aHKa. IHoKa3aTeJIb BaJIOBa51 IIpiH6bIJb 5IBJi5IeTC5I IIpoMelKyTO'IHbIM 1p14 OHpCgeJeHHH CTOW lp6bTiJ H He mcnoJTb3yeTcq CaMOCTO5TeibTHO gYIi5 OqeHKH iipi6bUTbHOCTR KoMMeptieCKOro 6aHKa. MlHcTaq npx6blJb 6aHKa - iipx6bUIb, OCTaBma315Cq B paC1IOp5iKMeHXH BnageibueB 6aHKa. Ho geHCTBYIODIIIM CTaHgaPTaM 6yxraJITepCKOrO ytIeTa B PCI B 6aJIaHce KOMMeptieCKOrO 6aHKa oTpa2KeHa 6aiaHCOBas Ipx6bIJIb. 14HCTa3I ipx6bhUIb MoKceT 6bITb noJIyLIeHa YIHImb BCT1CeCTBxe IpOBegeHx gOJIO11IHHTeJ-IbHbIX pacieToB. I43 6aTaHcoBofi HpH6bIYI4 BbixTaIOTC5i HJIaTeIKH B 6IogmxeT (HaJIOr Ha iipm6buib), g;o6aBiqIercsI HIX BbITIITaeTcqI X3MeHeHme pe3epsa Ha BO3MoQKHbIe riOTepx IIO CCyg;aM, BbL51BYeHHbIe 6aHKOM. 1/3 pacxiera BbI1Bi,e1rTC3i tMCTaqI iIpx6buIEb, noie>Kaiqa5i pacnpegeHieHnIO B 4)OHgbI 6aHKa HaiIpawiqema gYii BbIIT aTaKixoHepam (nakBn1xKaM) 6aHKa. (CM. Ta6nYlm 17). gaHHbIe Ta6imjIbI 17 CBHgeTenjbCTBYIOT 0 TOM, tITO OCHOBHbIM HCTOqIHHKOM g;OXOgrOB KOMMeptIeCKOiO 6aHKa 5mBmwIeTC5i 11POIIoeHTHbIl yJoxog. COCTaBwIonTge i0H5iTH5 flpOIeHTHbIH gOXOg i1epe-qxCYieHbI B Ta6nITIxqe 17. OgHaKO, OHH OTYIM4aIOTC51 OT MeemJ1yHapOgHOR iipaKTHK4. B iaCTHOCTII, B megyHapogHo paKTHKe K iipOeHTHOMY gOXOgy HapAgy C gOXOgOM B BHge 11pOIeHTOB HO KpegHTaM, HpegOCTaBJIeHHbIM K.JlieHTOM, gpyrHM 6aHKOM, OTHOCHTCH gOXOg B Bxge 1iOpoeHTOB nO o6paIgaIwogIMcsl lqeHHbIM 6yMaraM, KOMICCIIOHHbIII goxog no KpegHTaM. K IIOpoeHTHbIM pacxogam OTHOCITCA pacxogbi no yruiare 11pO11qeHTOB 110 geiao3TaM, Mei(6aHKOBcKxM Kpe;gTaM, o6nmrauIM I gp. geMubIM 6yMaraM. 118 Byxran7lepcKHi yaIeT Ha Hpe,tp7pf$THfix H B 6aHKax PoccHH Pa3Hrnqa Mexy IIOpeHTHbIMH gOXOgaMH zi pacxogaMx COCTaBJi5IeT MFICTbIfI iipo0eHTHbIfM goxog. '4iICTbIfl ripoICHTHbIH gOXOg IBRqHeTCq HCTO'1HHKOM 6xraroiojiy-ixR 6aHKa. Ha BeJIHIIHHy OKa3bIBaIoT BJrNSIHHe, IIO KpaiIHeH Mepe, ,Ba 4DaKTopa: iIpHBJietieHxe pecypcoB C Iejnbio oX pa3MeDoeHPIH IIo pIIIHH4IIy inogeneBaTe KyTITb - nogopo2Ke rpogaTb"; I TpaHC4opMaqlFIx KpaTKoCpo0Hbix Ae03HTOB B 6oiee goJIrOCpOMHbIe I goporme KpegNTbI. 9TN gBa 4aKTOpa B COxCTaHHH C IIOHNTHKOf4 pa3yMHOIO MeHe,-;KMeHTa cocTaBYIHIOT CyHHocTb 6aHKoBcKoro gejia. HerIpoioeHTHbIe qoxogbI - gOXOAbI, roiryxieHHbIe 6aHKOM 3a ycuiyry, oKa3aHHbIe KJIHeHTaM, a TaK2Ke ,pyrme AOXO,bI, He oTHOC,I1uHeCq K lupolIeHTaM. K TaKHM BH4aM AOXOgOB 06bIqHO oTHOC5iT: gOXO,BI OT HHBeCTHINKI, oiaTa Kj71eHTaMH yc.iyr, oKa3bIMaeMbIx 6aHKaMH, JOXOJ OT TOprOBYIH HHOCTpaHHOf4 BaTIIOTOH, KOMHCCHOHHbIe no oIIepaiiHM C HHOCTpaHHOf4 BaTHIOTOVI, TOpIOBbIH )OXOA OT IIOKYHKH H iiepenpogwKa2K Ka3Ha'IefICKIX BeKCeyIeNi, o6JINrauHf, KOMMepxIeCKHX ITeHHbIX 6yMar N gpyrNX qeHHbIX 6yMar, qOXOq OT JHI3XHrOBbIX onepaImii, TpaCTOBbIX OHepaIggii, gpyrOH TeKyiiT gOXO. -IHCTbIZi ilpOqeHTHbINI gOXOA N HeoiepaigNoHHBie gOXOqbI COCTBraHIOT HOHSITxe BaJIOBOli OILepaIIHOHHbIfI goxog. (n. 18) Ta6njimIa 17: OTLIET 0 rIPI/4BBIJ15IX 14 YEbITKAX (B TbIC. py6.) Ha Ha npe,bWi'yi OTQeT o npa6buisAx N y6bITKax OTXIeTHYIo yxo I/I3MeHeHxe KoMMep4CCKorro 6aHKa gaTy OTTHeTHyIo 01.10.94 gaTy 01.01.94 rIpOgeHTHbl )OXOg: 1. HIo CpCeCTBaM B 6aHKax N KpegTHbIlX 1865133 163438 +1701695 ytipmgeHm5X 2. no KpeIgNTaM 27475954 17494797 +9981157 3. OT irK3xira RINieHTaM - - 4. Ho OJIrOBbIM H,eHHbIM 6yMaraM 5. IO IopyrxmN HCToT4HKaM - - 6. Bcero oxogO3B nO IIpoeHTaM_ 29341087 17658235 +11682852 rIpoIeHTHbIe pacXogbI: 7. HIo geno3HTaM 6aHKOB H KpCeqTHbiX 98583 2224737 -2126154 yxrjxx4igeRxft 7960994 2599868 +5361126 8. Ho eO3KTaM KJINeHTOB - - 9. rIo BbInyIIVeHHblM geHHblm 6ymai-am 10. Bcero pacxogoB O iipogerHTam 8059577 4824605 +3234972 11. LMNCTbIf& goxo, nIo ripoIeHTaM 21281510 12833630 +8447880 HenpoqeiiTmbIZ goxog: 12. OT TOprOBJIH xHOCTpaHHOA BanYToft 1964239 305660 +1358629 13. gpyroz1 ToproBbIk goxog 48253 17465 +30788 14. ,OXOA nO TpaCTOBbIM oIIepagiim H - - areHTCKZZk goxog 15. qJHCTbIJl gOXO;; OT Bno2KeRHZ B igeHHbie 60153 - +60166 6yMarH N rIaz 16. qpyr,o 'reKYMW,NZ gOXOA 580563 911125 -330562 17. Bcero HeiipogeHTHor-o TeKyniero goxoga 2653271 1534250 +1119021 18. TeKya,xN goxog 23934781 14367880 +9566901 119 ByxpaUTePpcKHff yteT Ha HpeAq7HpJT1J5IX H B 6aHKax PoccHH HenpoqeHTHbIe pacxogbi: 19. 3apa6oTHaq nriaTa 797400 187175 +610225 20. MaTepl4anbHoe nooalpeHHe 245816 - +245816 21. 9KCnnyaTaiWoHHbIe pacxogbI 457993 37373 +420620 22. Pacxogbi no MBrI 115950 23656 +139606 23. gpyrme TeKyrRze pacxoqbI 2779891 911855 +1868036 24. Bcero HCIepOqeHTHbrX pacXOgOB 4397050 1160059 +3236991 25. TeKynlz pe3yJTbTaT 9o BbIlieTa pe3epBa 19537731 13207821 +6329910 Ha BO3MO2HbIe noTepx no ccygam 26. IA3MeHeHme pe3epBa Ha Bo3MOyKHbie ioTepH 1801017 774764 +1026253 no ccygam 27. Ipm6bmlb go Hanora Ha Hee 17736714 12433057 +5303657 28. Hanor Ha npi6bUIb 6aHKa 7729643 4013597 +3716046 29. '4ICTaSi ilpz6bLib AO HenpeggeIHoro 10007071 8419460 +1587611 goxoga (pacxoqa) 30. HeiipegBNgeHHbIe AOXOgbI (pacxogbI) -6 - -6 31. '-HcTaq npx6buib (y6bITOK) OTqeTHoro 10007065 8419460 +1587605 nepmoga 32. q41CTasi IIpI6bIJIb Ha OgHy aKuJ.o/naN NJIN 1000 842 +158 ycjXoBHbIfi naN 100 TbIC. py6./ 370 347 +23 33. O6%BJIeHHblNnflgxNBgeH Ha oq;Hy aKqiO/nafi xyix ycfloBHbIN naN 100 TbIC. py6./ HeripoIeHTHbIe pacxogBi - pacxogBi 6aHKa, He cBsi3aHHbIe C BbIImaTok npOqenrHTOB no ipxBJIetieHHbIM pecypcaM B BHge geII03 TOB 4I3HxieCKHX, iopFgxxieCK14X -TIMq, g;pyrxx 6aHKOB, a TasK2e IipoqIeHroB, BbImIlalIHBaeMbIX Ha BbIIIyCKaeMbIe B O6pau1eHxe 6aHKOM geHHbie 6ymarx. K HeiepOqeHTHbIM (6ecnpoqeHTHbIM) pacxog{am OTHOCSITC5I paCXObI Ha 3apa6oTHyio niary I pMpOBaHHe pa6oTHHKOB 6aHKa; pacxogbi no cogepmamno iOMcnieHxgem g iisi pa6o-bi 6aHKOBCKOro rIepCoHaiia, cpegM HHX: apeHg+Hbie n.laTe-KH x pacxogbI no JYIX3KHry KOHTOpCKHX noMeu1eHfit, KOMMyHaHibHbIe ycTJIyr4, TeJIie(oHHbIe, T1morpa4DCKHe, Tenerpap4HbIe, IlIo-ToBbIe, paCXOgbI rio o6cY1y2KIBaHmo 3gaHmaf, pacxogbi no aBToMaTm3aqx11; HaHorP, YCTaHaBTIBaembie Ha o6opoT, OTHOCSillWNeCA K ge.TOBbIM onepautY51M; 3aTpaTbI Ha -TI1ImH31 m; aMogT3Maqi 3)gaHx, o6opygoBaHFs; gpyrxe amiMuHHCTpaTrBHo- ynpaBjieHiecKT4e pacxogbI. K T4iicny niocnegHxx OTHOCiT pacXOAbI Ha ycnIyrx lipo¢eCCxoHaJIOB, 1pHEBIieKaeMbIX H3BHe (ayqirTopbI, IopiCTbI, CTpaXOBaHHNe ,gemo3PIToB). Ha1I6ojIbnnI ygeYIbHbIfi BeC HeHpOpeHTHbIX pacxogoB CBqI3aH c oimaTof Tpyga nepCoHaiia. 3a6o'roi meHegKmeHra ,OJY?KHa 6bi'rb ouJeHKa ypOBH51 3apa6oTHok UIiaTbI. TeMn[bI pocra BbIla-rT nO 3apa6oTHoa n.Tia're ,OJI2KHbI OTCTaBaTb OT TrMeIOB pocra I[pOIqeHTHbIX JgOXO,OB. BaJIoBolN oiepaiiNoHHbiN ,goXOj 3a BbIMIeTOM onepantIIOHHbnX (HeHipoueHTIHbix) pacxogOB COCTraBHIIOT tMNCTbIHi onepalJNOHHbIk AOXog. (n. 26) tIHCTbIfN on[epa uOHHbIiN AOXOA KoppeKrHpyeTC51 Ha H3MeHeHme pe3epBa Ha B03Mo0KHbIe noTepx no cCyqaM. C yTeroM KOppeKTrxOBKM onpege.ITIeTcsi CTbi ;goxoj; (y6bIToK) JJ,o BbIIUmaTbI Hajiora. (H. 27) 120 ByxT'ahTrCpcKMJfy'1eT Ha Hpeq,npH3rTHHx H B 6aHKax PoccArH YHctbIbi J;OXOJr 3a BbI4iToM Hajiora KoppeKTHpyeTCsH Ha pa3mep iipm6buTIef4 (y6bITKOB) OT HeCTaHgapTHix (HenpegBigeHHbIX) co6bITNN, OcTaeTc,I qIICTbIIIc goxOg. (n. 30) TaxOBa cxema oiipegeieHii xiHCTOf flpx6bmH no BpeMeHHON NHCTpyKL:H UB Po Ng 17 "0 cocT-raBeHWH o6meft 4MxHaHcowof OTqeTHOcT ". rpH aHaJIm3e CTpYKTYPbI AOXOgOB KOMMepieCKOiO 6aHKa oco6oe BHxMaHxe yeJI3tIIOT COOTHOeCHHIO gOIH IpOIeHTHbIX N HenpOJeHTHbIX gOXOgOB B o6ieM o6,eMe egOXOAOB, nonyxeHHrnix 6aHKoM. C'HTaeTcsI, tITo iiO.TINTHKa 6aHKa Ha qeHe-KHOM pbIHKe 3iBJiqeTc5 aKTHBHOI4, eCnH goi-i3 iipOneHTHbIX gOXOgOB IMmeT BeCbMa yCTOIINBYIO TeHAeHqHro. Ba?KHO paccmaTpNBaTB TaK>Ke HenpoqeHTHbie AOXObI paCXOgbI. pHTi4eM HenpoqeHrBIe gOXOgbI gOmKHbI 1IOKpbIBaTb HeIIpOqCHTHbl pacxogbI. EcINH fOKpbITxe He gOCTXraeTC5i, TO oTpN4aTe-bHaA pa3HHNa JO2K4TC3i 6peMeHeM Ha iipOIeHTHYIO Map2Ky., TaKaa CcTwryauT ci-ommnacm iio 6aHKy A, OTxIeT O flpH6bUT5lX N y6bITKaX KOTOpOrO IpiBmegeH B Ta6iHNqe 1. HenpoueHTHbIe gOXOJbI He HOKpbIBaiTH HenpoqeHTHbi paCXO,BI Ha 40%. qHCTa51 upm6bUTh - BamKHbIN OIeHHOTHbIN nOKa3aTejib pa6oTbi 6aHKa gn3l BHeNHHX H BHyTpeHHHX LoTpe6mTenek iHm4OpMa1i1N. 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B OT'IeTHoM IepIoge: 131 ByxPaJITCPCKHa yleTr Ha Hpe,qHpHHTHX H B 6ainrax PoccHH OCTaTOK KpeqHTOpCKOf 3aqnojDeHHOCTH nO Ha IC3ieHHOZ 3apa6oTHoQi nxiaTe 3a ipeg binyi nepRog COCTasET51eT 100.000. B OTieITHOM nepxoge: HamcjieHa pa6oTEmKaM 3apa6oTHasI ruiaTa 300.000 YgepEaH nOAOXOgblt HaIOr c pa6oTHinOM B CyMMe 50.000 YgepxaHbi c pa6oTHxKOB B3HOCbI B IleHCIIOHHbIA 4OHg B cymme 3.000 YgepmaHbi aJIHMeHTbI naO ICIIOJIHHTCIbHbIM JIrCTaM 5.000 BbTiaH a3aEc pa6oTEmKaM 150.000 HaxIcnieeHa Ia BbigaHa MaTmpIaJIbHa5 InOMOTib 20.000 HaxItmCeHa KOMIaeHCal1SI CTOlMOCTIx IHrTaBM4I 35.000 3aga me 3. rIpoaHam x3xpykire X035IficTBeHHbIe onepau~m, 3aInUmwrTe 6yxrawITepciKIre npOBOgR Ha CxleTax. I4cnojib3ykTe flpHBegeHHbi Hx2e COKpauJeHHbIft BCTyITeYEbHbIIi4 6ariaHc ripegnprTsm II COCTaBbTe HOBbIe 6aJIaHCbI ,:1;J KSamoK I3 tierbipex TNIIOB X0351ICTBeHHbIX oinepaE": 1. rIpegnpx THe cIxcaJIO Ha UpOH3BOgCTBO OCHOBHbIe MaTepxaJHTbI Ha Cymmy 1000 TbIC. py6. 2. 3a cTieT ' np6bux Co3gaH pe3epB nO COMHHTeYIbHbIM ojiraM B cyMMe 500 TbIC. py6. 3. HatmcyeHa OCHOBHaSI 3apa6oTHaH iLlara B CyMMe 2000 TbIC. py6. 4. flpegrlpHLATHe noracuio 3agoJIeHHocTb Ino KpaTKOCpOxHOMy Kpe,iy B Cymme 1000 TbIC. py6. 132 ByxraTepcKHyrieT Ha iypeqHpHfTHHx H B 6aHxax PoccHr Baiac pegnpxTx TIIIbI TIbI BCTynH Xo3IfSiCTB BcTy- X0351f1CT AKTHB -TCJIb- CHHbIX rlacCl1B imreIib BeHHbIX HbIMi onIepa14Ii -HbIii onepa4m 6anaHc I II III 6aJIaHc A I II III IV IV 1. OcHoBHbIe CpegCTBa 1. YcTaBHbIII 2500 rIO OCTaTO'4HOf; 2000 4OHA CTOHMOCTH 2. oJIrocpotmIbie 2. Hepacnpege- 1000 4)xHaHCOBbIe 500 iieHHaq BJIonKeHS flp6buib 3. rlpom3BogcTBeHHbIe 3. Pe3epB nO - aKTKBbI 2500 COMH4TeJIbHbIM Aoniram 4. He3aBepmneHHoe H7vrv IIpOX3BOACTBO 2500 C06CTBeHHblIf 3500 5. roroBara npogyKEUsm 200 5. gor-ocpotiHbIe - Hiyr,o 3anacoB H 7700 Hvror 3aTpaT qO,rJOCJOpHb>IX - _o6s 3aTrecTB 6. gleHexunbIc 1500 6. CPe,JCTBa KpaTKocpoxIHbIe 2200 KpegWTbI 7. )le64TOPCKasi 7. Kpegi,TopCKaH 3agoJIDKeHHOCTb 100 3agoji2KeHHOCTb 3000 HrOrV, qeHCWKHbIC 8. PacqeTbi no Cpe,CTBa if 1600 oruiaTe 600 gce6HTOpcKaH Tpyga 3K.JaJKCHHOCTb KpaTKOCpOrlHble 5800 0o6f3aTebc-rBa BaJIaHC 9300 B BanaHC 9300 133 Eyxrau2'epcKA yrieTr Ha HpenpM xH H B 6aHKax Poccii 3agaHae 4. OTRKpOaTe c4eTa 6yxrJairepCKOrO yEieTa. 3aumanre 6yxraiirepcixe UpoBogKx IIO C1eTaM I rIn[CoIcITakTe oCTrTOK Ha KOHeD oTTieTHoro nepHaoga. CocTaBbTe 6ariaHc a 3an0ojYiHTe Tr BIioByio )opMy 6aniaHca, a Taxixe OTieT o 4iJHaHcoBbIx pe3yTIbTaTax. H1pOKOMMeHTxpy3RTe 4HHaHcoBoe rioj1O2KeHMI 1ipegiipxHTH5 Ha KoHeg oTreTHoiHo nepHoga B CpaBHeHHP C IIOJIOIKeHReM Ha HaRTajiO iepHoga. BTia;eiieiie upegpxArxg uIaHxpyeT B HaxlaJIe cniegyioigero ro,ga npiao6pecTr HOBOe o6opyy,oBaHIe CTOxMOCTbIO 4000 TbIC. py6. yYI5I pacm rpeHmg 1pOlp3BOACTBa. OuqeHxTe peaJIbHoCTb TaKoro pemeHi BJIHSIHKe Ha 4)HHaHCoBOe cocTOSiHmIe iIpenpi4sTK. 1WCxogHbIe gamibIe. 1. Bxogqiige (HaxhajBHbIe) ocTaTK1 no cxieTaM, TBIC. py6. NQ cqera CyMMa NQ ctieTa CyMMa 01 1000 80 8000 02 100 81 2400 04 500 82 60 05 200 83 100 06 350 85 3500 10 3500 90 1870 12 1650 70 1000 (Kpeg;T) 13 600 69-1 50 (KpemT) 20 8000 69-2 280 (Kpe,qxT) 40 500 69-3 40 (KpegT) 50 20 69-4 20 (Kpegn4T) 51 700 68 120 HaiIOP Ha rIpx6. (KpegHT) 58 250 60 2660 (KpeI4T) 60 200 68 140 (ge6e'r) nOAOXOAH. HaJIOP (Kpe)AWT) 76 70 (ge6eT) 62 200 (ge6eT) 134 EyxrajiTepcKrni yrieT Ha HpeHpIHHTHZX H B 6amrax PoccwH II. Byxran'repcK4e oriepaLVH 3a OTXIeTHbIfH nepNog 1. CIIxcaHbI Ha I1pO43B3OgCTBO OCHOBHbIe MaTepmaJIbi 2300 2. Hati4IcneHa ocHoBHaH 3apa6oTHaSI rmaTa 2000 3. OTIi4cYieHim B CotlIIanIbHbIe bOHgbI OT CYMMbI RHaCIeHHOf4 paClIITaTb 3apa6oToii ruIaTbI: a) coI4anbHoro CTpOXOBaHIm - 5.4%; 6) rieHCmoHbik 4OHg - 28%; B) Meg,HmCKOrO CTpaXOBaHHH - 3.6%; r) OHg 3aHHITOCTI - 2%. 4. YgrepxKaH IQOqOXOgrHbIfi HajIor C 3apa6oTHo4 nrinaTbI 205 5. pa6oTHHKOB 20 6. Haxu4cneH N3HOC IO OHCOBHbIM CpepCTBaM 100 7. Ha'iNcneiH H3HOC no HeMaTepma8jbHbIM aKTI4BaM 50 8. CrIIcaHbI B 3KCWI-IyaTaIVCI MalOgeiHHbIe npeqMeTbI 200 9. HaqxcjneH 50% H3HOC ripm CflHCaHmH MBrI B 9KCIInyaTa&ium 180 10. HaTIexieHNe pe3epsa nIo CoMHiTeJIbHbIM ,goJraM 100 11. OrIpIxo4oBaHa Ha cKIiag rOTOBaSA nIpOJgyKiyLS no oripe0ej-iTb CyMMy 12. (DaKTTMeCKo0 rIpoH3BOgCTBeHHoIf ce6ecTonImocTT. OCTaTKH 13. He3aBepmneHHoro HpO.H3BogcTBa Ha KoHeI nepmoga onpe,genmTb COCTasBHjI 3000. ce6ecToHmocTb OTrpy2KeHa npOAyKuxx noKynaTensiMm.cDaKTHtecKaH orrpy2KeHHoH npOI3BOgCTBeHHa5I Ce6eCTO4MOcTb OCTaTKOB rOTOBOB npO;ZyxNTrI] 14. npOgyKIT,LM Ha cKJnage COCTaBPNIa Ha KOHeL riepmoga 400 TbIC. py6. 19656 15. OnraxieHo iOKyriaTeIiqM4 3a rIpop5KnJIWio, 3276 B T.t1. Ha10or Ha go6aBneHHyio CTONMOCTb COCTaB1n TbIC. py6. 16. CriicaHbI KOMMepxCeCKme pacxogbi. 3a OTtlCTHbII4 nepNOA 1270 17. OHN COCTaB1UIm CTONMOCTb ycJIyr rio peKniame H paCCTINTaTb 18. TpaHcnopTHbIx opraHx3aIgi. 1000 19. OnipegeieH 4)xHaHCoBbIfi pe3yflbTaT OT peanX3aNxN 140 IIpOAYKIwN lo.nyTieHa B 6aHKe 3apa6oTHarT nnaTa 50 rlepeti4cneH B 6iogxKeT rIOgOXOgHbIfN Harior 280 flepetn4cyieHbI B3HOCbI B coII,HanbHbIe 4oH)gbI: 40 20. coxWa.nbHoro CTpaXOBaHmH 20 21. rieHCHOHHbIH 42oHg 1000 MegHIIHCKOrO CTPaXOBaHH5 1720 4°oHg 3aHITOCTH 22. BbIg;aHa 3apa6OTHasI ruIaTa 3a NCTeKmHiI nepmog 1000 23. rIepeTiHcneTHb B 6io0KeT nIaTeKe Ha.Tanora Ha npx6bIJIb 500 24. HIoJIytieHa B 6aHKe KpaTKOCpOIIHaBS ccyga Ha 3 MecHlqa: 1510 25. OCHOBHON gOfr 15000 % no ccyge 180 26. HatNcicIeH HaJIOr Ha IIpN6bIJIb 3a oTqeTHbIH NepNog 27. OrunalIeHo nOCTaBII4KY 3a MaTepHaribi H TOBapbI 20 rIpogaHa aiumx npmagieKaiaq ripegrip15Treo, 700 28. ywreHHag Ha cxleTe 58 (HoMHHaJIbHaS CTONMOCTb aKUIN 100) 2000 OruIateHbI ycnfyrP noocpegHjIKy 3a ripogaxy aKIJH Ho peImeHIlo ytipegmTenIeH rpo03BegeHbI Haxii4cJieHXI B pe3epBHbIfI 4bOHA 3a cT4eT i4cTofM ripx6bInH HatimcnIeHbl gNBHgCHgbI yqpegi4TeHj1M 135 EyxraJITepcKHi yTIeT Ha flpeqrIpHHTHx H B 6aHKax Poccwi 3agaHHe 5. 25 anpenii rio pacxieTHOMy cxieTy Maum4OCTrOpTeiiEHOro KoMnneKca Ng 262306 coBepmeEai cnegproniqe onepaium (TbIc. py6.). 1) Ho geHe2KHOMy xieKy NQ 612038 BbigaHbI HaIHiHxbIe gemmb Ha 3apa6oTHyio rma-y - 6854. 2) Ho nna-eiiomy nopytieimio NQ 21 nepexicneH UOgOXOAHbIN HajiOr c pa6outx N cj1yKman1X B 4egepanbiiuI 6IogiKeT - 850. 3) OnnaxieHo ninareKHoe nopy-ieHxe B agpec iHoropogHero npogaBua TOBapOB - 1210. 4) HorameHa KpaTKroCpoxSHa ccyga 6aHKa - 2500. 5) Ha OCHOBaHIHx BbIrIICKH N3 KoppeCiiOHgeHTCKOrO cxieTa I IIpIO0KseHHOro IIJIaTelKOro< InOpyqeBN5I 3axnCjIeHO Ha pactIeTHbIII cqIeT - 1450. OCTaToK cpegcTB Ha pacqeTHoM cIleTe Ha Havtaiio gHsi - 14850. Heo6xo,qMo COCTaBiTb 6yxran'TepcENe npOBOAKiR Ha npeqtpimTxH no BbirmcKe 6aHKa 13 jINikeBoro pacqeTHoro clieTa flpegripymrTmAsI. CpaBHxITb c 6yxrawIiepcRNMx IIPOBOgKaMi 6aHKa no 3ToMy CTieTy. CgeIiaTb BbIBo0bI. 3.3. 3aga fII no TerMe "OCHOBHIie cpeAcTBa, HeMaTepHajIbHIe aKTHBbI. AMopTp3aIwH. ApeHqa'. 3agraHHe 1. B Ta6JIrnLe npHBegeH inepeEreHb BOIIpOCOB, KOTopbIe xoTeINH 6bI InO,CHNTb m eHegepbi N 6yxrawTep IIpegr[p1HIT1R1 B 3anIxcKe K rOgOBOMy oTtieTy. ILOCTaBHTb 3HaK "+" IIPOTHB BotpOCOB, KOTOpbIe ciie;oBaJIo 6br ocBeTHTb B pa3,geJIe "YxieTHas IIOJIHTN Ka", gaNiTe o6ocHoBaHme. KaKHe BOIIpOCbI Heo6xogNMo BKflIOLFTb gOiiOYHNTeTjbHO gJiq pa3tbs5cHe yxieTHOH iioJINTI4Kx? 3aAaHme 2. 3gecb npxBegeH #parMeHT 06o cHxTejlbHofA 3ari[Cm K rOgOBOMy oTlieTy. I IMeeT JIH 9TOT TeKCT OTHOmeHxe K yxleTHOIA riOj1HTxKe flpegiip1iTHH? 136 EyxTa7TepcKHAfyIeT Ha HpeqHpHHnTHIx N B 6ainKax PoccHn "B 1993 r. iipegripFmrme npHo6peTio 3 cTamia c -Ir1Y jgJII yBeTixxieHFM llpOX3BOACTBeHHOfi MOD:XHOCTK ukexa. O6foap cyMMa 3aTpaT COCTaaIseT 2,5 MJIH. py6nied. Haxiaro cTpoxTeJibCTBO KiIoJio PgomagM pn pa6oTH14KoB - (baKTItieCKxe 3aTpaTbI COCTasBzH 500 MJIH. py6.ief4". 3.4. 3aga Ho 110 Teme "YveT lrpofI3BoqcTeBHHbix 3aJIacoB Hf ToBapoB" 3aanHme 1. h4xpMa "MapTa" 3aKRLJIa g;orOBOp c KoMflafHek "AJi4a" o ee noKyiKe. KoMnaHIA "AJI.4a" HaXOpHTC5I B 6ojiee BbIio,HoM qITI 6Xz3Heca ropo,e. ARAn IIOKYIKlKF KoflaHH4P 4 xpMa "MapTa" nojiyTlxuia 6aHKoBcKxk KpegmT. rlpogaXKHa5i ueHa KOMiiHaf "Aiim4a" corTiacHo gorosopa CoCTaBJI-IeT 100 MJIH. py6. CqeKIKa cocTosIjiacb. rIpegcToxT o6qbe,gmyHiTb 6anaHcbI JnB,X KoMIIaHPi. rIpegcToIYo rpex[ge Bcero pearibHo OICHITb aKTzBbI KyrrIeHHofi KoMiiaHmmF. Hix2e iipBe,geHei 6arIaHcbI gByx KOMIIaHHN Ha gaTy cgeIKHE: BaiiaHc 4tHpMbI MapTa", MJIH. py6. AKT14B Ir____ laccI4B __I 1. OcHoBHbre Cpe,gCTBa rio 10 1. BHeceHHblr KarmrTari 3 OCTaTOT4HOI4 CTOI4MOCTRI 2. gojirocpoxiHbie 2. TeKyigie aKTr4Bbi 2 o65I3aTerubcTBa 7 3. KpaTKoCpotlHbie o6fl3aTernbcTBa 2 BanaHc 12 BaaiaHc 12 BaaiaHC KOM1a1HH "AJIb4Da", MJIH. py6. AKTIIB HaccLB 1. OcHoBHbie cpegcTBa rno 1. BHeceHHbiI KaIr4Taii ocTaTowHof4 CTOKMOCTrL 10 25 2. gonrocpotnHbie o6s13aTejmcTBa 2. TeKyrie aKTsBbl 10 5 3. KpaTKocpoliHbie o6A3aTenJbcTBa 10 BajiaHc 30 _ BanIaHc 30 rlpH oCMoTpe aKTHBOB KOMIIaHiix "ArIb4)a" ycTaHoBTieHO, ITO oCHOBHbIe cpegcTBa 0IO OCTaTo0Hoft CTOIMOCT17 B CoBpeMeHHofi oIIeHKe COCTaBIOT 60 MJIH. py6. TeKy[ie aKTriBbI MOJKHO o0p1iXOqOBaTb Ha 6anaxc JInimb B cymme 4 MJIH. py6., T.K. B CoCTaBe IIX MHOrO yCTapeBmIIx MaJIOLeHHbiX npegMeToB. Tpe6ye'rc,I cocTaBxTb 6anIaHc 4DHpmbi "MapTa" nocuie nOKyIInKx, oripegemIHB ry;BHYT. 137 ByxraJTepcKH&yTrieT Ha HpegupIHrrIHYx Hf B 6aHKax PoccHH 3a,AaHme 2. 3a 1 KBapTaTI 1995 r. 4rnpMa "JOTOC" 3aKyIJIa IIapO3BO,CTBeHHOe o6opy,goBaHe Ha CyMMy 1500 TBIC. py6. O6opygoBaHre floJlytIeHo. LMacTb ero B CYMMC 1000 T.p. CMOHTIpOBaHa II BBegena B 3KcIIJIyaTagIm 20 HBsapsI 1995 r. 06opygoBaHxle iipHo6peTeHO 3a cxieT co6cTBeH-bIx xCTOrHT4KOB 4l7[HaHcmpoBaHrm. HopMa aMOpTx3aiLw - 10% B IOA. MeTOJ; aMOpTlZ3aflQm - JImHeAlHIbif. BaiiaHc 4)HpMbI Ha 1.01.1995 r. AKTNB rHaccCNB OcHoBHbIe CpegCTBa YCTaBHbIli KaIHNTani 100 500 HepacnpeAenemHa5i npm6bmIb 143HOC OCHOBHbIX CpegCTB 100 2000 TeKyiiVIe aKTNBbI 2300 KpaTKocpotrHbie o6R3aTembcTBa 600 BanaHc 2700 EianaHc 2700 CocTaBBTe 6aTIaHc 41IpMbI Ha 1.04.1995 r., yCJIOBHO CiHrTaq, rTO HxKaKHx gpyrxx Xo35iACTBeHHbIx onepaiwni clFpMa He I1poBo)JIa. rlpFmMetiaHxe: HatmCInrTb '3HOC OCHOBHbIX CpegCTB, BBegeHHbIX B 3KCiuiyaTaqEO 3a feBpaJIb - MapT. 143HOC 6bIBH=TX B 3KcImlyaTaqil OCHOBHbIX Cpeg,CTB HaxIICJIHTb 3a qIHBapb - MapT IIO TOu ?Kc HOpMe amopTF3aipm. 3agaHNe 3. (DxpMa 'MapTa" flpxo6peJiia OCHOBHbIe Cpeg;CTBa Ha CyMMy 1500 TbIC. py6. BBegeHbI B 9KciIyaTaqFno 1 5IHBap1 T'eKyIIero roga. YCJIOBHO 6ygeM CtmTaTb 3aTpaTbI Ha IInOF3BOpCTBO H peajilff3aIim 6e3 CyMMbI HatmcJieHHoro X3Hoca B iiocJ-egyioDixue 3 ro,ga, BKJIIo-qaI Fa OTxieTHbIR B CyMMax, TbIC. py6.: 1 rog - 2000 2 rom - 2100 3 ro,g - 2180 CooTBeTcTBeHHo BbIpyEiKa OT peaJ i3anqH iipOWJyKuitm 6e3 HaJaIora Ha go6awieHHyio CTOHIMOCTb B 9TOT me Iaepiaog, TbIC. py6.: 1 rog - 2500 2 roA - 2500 3 rOm - 2700 iVlcIaoJIb3ysI pa3rixHbIe MeTOgXbI aMOpTRI3a[lIH HalImciLImTe I3HOC OCHOBHbIX cpecrTB 3a KaJKbIii m3 3-x xrer. COpK cJIy?K6bI OCHOBHbIX CpegCTB - 10 JieT. JIFHeRHa5il HoMpa aMopTII3aiWI - 10% B rO,. rlpocJIegx,1Te BJi115iHHle MeTo0OB aMopTI3aII Ha 3aTpaTbI, 4mmHaHcoBbIe pe3yjibTaTbI, CyMMy Hajnora Ha nIIpx6bIb (tipH CTaBKe 38%). 3agaHie 4. KoMuaHns "Jluxpa" iipoAaJia 'i1cYliuIC51 Ha 6a.iaHce cTaHoK, 6aIaHCOBaA CTOiIMOCTb 1800 TbIC. py6. CYMMa HaxICIieHHOrO X3HOCa 3a IepHog 9KciuyaTaii 200 TbIC. py6. CTaHOK npog,aH 3a 3200 ThIC. py6. 138 ByxraJiTepCKKHff yreT Ha IpIJ17piH5HTHHX N B 6aHKaX PoccHH YcJIyri4 iocpegHNKy CoCTraBwii 250 TBIC. py6. Tpe6yeTcsi COCTaB1rTb 6yxraIrTepCK1Ie IIpOBOgMKH I oripegeiiHTb 4DHaHCoBbI,i pe3yJIbTaT OT 1poga2KH. 3agairne 5. cIDipMa "MapTa" IIpmo6pe.ia HOBbIe aBToMo6i4JI riyTrM 6apTepHorO o6MeHa Ha CBOIO lIpO,YKIJ4IIO - 3TIeKTpoTOBapbI. CyMMa CgeJ1K14 COCTraBx4Ia B gefiCTBy1O1fX pbIHOtHbIX ieHax 10 MYTH. py6. Tpe6yeTcs COCTaBlBTb 6yxraniTepcKHe npOBOK1. 3agaHHe 6. 'Di4pMa "ABaHrapg" Hipo3B0gwT KOMnbIoTepbI. gni5i CBOHX IIOTeHiPIaYTbHbIX iiOKyIIaTerIe4 oHm4 ripegjironFa Trp BapiaHTa c6bITa KoMIIbio-repOB Ha BbI6op: a) npogamKa C H1pegBap14TeJibHO: OrIImaTOA CTO14MOCTr KOMlibIoTepa 1000 TBIC. py6.; 6) KaII1[TaJ-IbHa5I apeHga CpOKOM Ha 5 -IeT c yImia-roi 300 TbIC. py6. B ro0n; B) OlepaniqOHHa3S apeHgja c yrmarof4 apeHgHO4 IUrIaTbI 350 TB,IC. py6. B rog. Tpe6yeTcsA oLleH1ITb i1pHBJIeKaTeJIbHoCTb Bap14aHTa )J-Y5I IoT,eHIIgaI4ibHbIX i-OKynaTelefi. JIcrino.Ti3ySI 6aiaHC OgHOI0 143 roKynaTenefc, npociiegTe BRT12H1e Kagoro II3 IInpeglOKeHHbIX BapNaHTOB CgeoKM, YCJIOBHO CT4HTa5, x'TO KpoMe CgeJYKH C KOMnbIoTepoM, y iioKyiiaTreiiA He 6bUIO B TelieHIe 5 riieT HxKaKIIx onepaiifi. ,Aono.iHxTeYibHbIe yCYToBJm: 1. BygeM ClIHTaTb, wrTO CgexIKa C KOMnI0ToepoM gOJTKHa ipOx3ofrTr 2 sIHBap,I 19x3 r. 2. Ba.iaHC N OTxieT 0 4iHaHCOBbIX pe3yjTbTaTaX gaHbI Ha lO1.19x3 r. 3. HopMa aMopTI43a1WH Ha KoMiibiOTqep IIO TiHeIIHOMy MeTroI COCTraBI5ieT 14% B ro,. 4. BanaHc riOKynaTeYi5T X" Ha MOMeHT CgenKH: AKTIIB flaCC4IB OCHOBHbIe cpe)CTBa YCTaBHbIli KaflITaJI 600 300 Ha'u4CJIeHHbIII iI3HOC Hepacripegei1eHHa5i npi46bmb 300 800 geHe2KHbIe CpegCTBa gonFrocpoxiHbie o6sI3aT'ejibCTBa 500 100 gpyr'He TeKyHVe CpegCTBa KpaTKocpomHbIe o6sI3aTejbCTBa 200 800 BiaHlac 2000 BanaHc 2000 139 ByxraJFepcKHf yrIeT Ha HpWH,ppmZHIx H B 6aHKax Poccm.r 5. BbIpyxwKa OT peajiI4n3aiwx npq0gyKis y loKyiiaTeis5i cOcTaBIIeT 5000 T.p. 3aTpaTbI Ha IIPOX3BOACTBO H peailff3aqiio 3800 T.p. Hajior Ha npl7[6bIJb 38%. 3. 5. 3a ariH Ho TCMe "Y YTer geHHbXr 6yMar" 3agaHme 1. 14MeioTc5 cJIepymui paEHe aHHie aHaJI-iT1xecKo0 yqeTa MaTepxaJIoB: KonMqecTBo, Kr Ce6ec'roKMocTb, py6. EjgxHZbIn 3anacOB Bcero 3anacoB OCTaTKx MaTepHarla 50 600 30000 "H" Ha HaxlaYIo MecHUya rlocTynneHHx no ,lqxciaM 20 650 13000 Mecsfla 60 750 45000 3 40 700 28000 10 100 800 80000 15 50 1000 50000 21 27 270 x 216000 Bcero nocTynIZo 200 C)TIIyEeHO B 120 np013BoDCTBo OCTaTOK Ha KoHCe mecs5ia Oiipe;;eJIxTe ce6ecTOMMOCTb MaTepxIaYIOB, CIIcaC[HHbiX Ha I0poH3BOgCTBO MeTogaMx (140()0, Jc114O, cpegHef4 ce6ecTomdocTx. OuIemITe BYIPHxe KaRKOr'O MeTo0a oIeHKH Ha CTOIMOCTb OCTaTKa MaTepHaJIOB 110 6aniaicy Ha KoHeIeq Mec5IRa, a TaKm eJBIx5Hxe Ha DHHaHcoBbIe pe3yYIbTaTi llpegnpIIpTi. 3agaHxe 2. rlpiao6peTeHbI TOBapBI Ha CyMMy 1000 TbIC. py6., BKoIIowiasI ynrsaxieHR H)AC. 143 npv106peTeHHo0 iiapTxx IIpOgaO ToBapoB Ha 800 T.p. C HaIoeHKR0 B 20%. CyMMa HaIIqeHKx BKnioxiaeT HaJIor Ha go6aBJeHHymo CTO1MOCTb, B3bICKHBaeMbit C IOKyTIaTenSI. 3amnxTre 6yxraJITepcKiue iipoBo;IKH flH lioCTyi1eHxI ToBapoB, HX peaJIx3aiTg. OiipegenwrTe 4OHaHcoBbIi pe3y.TibTaT rioPaJKx ToBapo0B fpH yCJIOBHx, xTO x3,epmKiM o6pameHKA CoCTaBx4JIi 45 T.p. 3agaHme 3. (DxHpMa 3aKyimuJia 100 eginu,; ToBapa no geHe 200 py6jiet, nioc HAC 25% (T.K. B pecuy6jine geAeCTByeT CTaBKa 25%). Peaini3oBania x3 3Tro napTim 80 egimm, c ToproBoi HagoeHKok 18% TrJIoc 20% K 1JoeHe 140 Byxra.wrepcrHA yrleT Ha rlpqqHpIHZHHx H B 6aHKax Poccvz ToBapa (TaK KaK 110 3aKoHy PoccHN gef4CTBYeT CTaBKa HgIC 20%). I/3Jgep2cKH o6pameHNsI 3a OTtIeTHbIfI nepioJ COCTaBWiH 1500. 3anImNTe 6yxra'iTepCKHe 11pOBO)KH IIpN nocTyrLJIeHHH I peanxi3ax4H TOBapa. Oiipegenii're 4HHaHcoBbIfi pe3yJIETaTa OT peaJIN3anlHH. 3agaHre 4. rIo 6aniaHcy Ha 1.01.95 r. 4HIpMa "PJroppm' mmeiia OCTaToK no ceieTy MaTepxaTbI B CyMMe 100 000 py6. - TKaHx apTHKyyia 21 500 B KOJIiTIeCTBe 50 M. 3a nepBbIf KBapTaTi 1995 r. npxo6pereHbi TRKaHH Toro iKe apTr4KyJIa: 20 IHBsapI - 100 M Ino ueHe 2000 py6.; 15 4DeBpa5ii - 200 M no ueHe 2500 py6.; 1 mapTa - 150 M no ueHe 2700 py6. B TexieHHe KBapTaJIa M3paCXOAOBaHO TKaHN Ha nommB O,ge)KbI B KOJI4IveCTBe 350 M, CIINCaHO Ha ce6ec'roimocTb IIpo,IWmNNm Ha CyMMy 912500 py6. OnpegemIrTe MeTOg OIkeHKI MaTepxaJIOB, 1pNHHSITbIN Ha 4HpMe, pacctn4cTTeOCTaorK MaTepHajIoB no 6ariaHcy Ha 1.04.95 r. 3agaHHe 5. HMiKe nepexIIIcYeHbI X0351ACTBeHHbIe onepagim H OCTarORK nO HeKOTOpbIM CxIeTaM 6yxraiiTepCKOrO yxieTa. IlogrOTOBb'Me OTleT O 4PMHaHcoBbIX pe3yJIbTrTaX 3a ipomeqmI fmi rog: 1. O6rgexo3sRAcTBeHHbIe pacxo,gbi 3a OTlieTHbIZi roJg 50.000 2. Bo3BpaT 1 yueiKa TOBapOB 3a o erTHbIM rog 40.000 3. II3HOC OCHOBHbIX CpegCTB 20.000 4. Hatxi4ciieHa 3apa6oTHaAI ruiaT'a OCHOBHbIM rIpOI3BOgCTBeHHbIM 200.000 pa6oxiM 95.000 5. Pacxoq Teruio- H 3gieKTposHeprxm 25.000 6. OCTaTOK MaTepHaYiOB Ha 1.01.94 r. 30.000 7. OcTaToK MaTepHaJlOB Ha 1.01.95 r. 300.000 8. 3aTpaTbI Ha rlpxo6peTeHi4e MaTepxajiOB 3a oTxIeTHbIPI nepmog 45.000 9. He3aBepmeHHoe Hp0M3B0gCTBO Ha 1.01.94 r. 50.000 10. He3aBepmeHHoe HpoK3B0oCTBO Ha 1.01.95 r. 78.000 11. 3anacbi roToBofi ripoVyKxIJI Ha 1.01.94 r. 82.000 12. 3anacbi roToBoi HpOIyKrIWT Ha 1.01.95 r. 25.000 13. KoMMepxiecKe pacxoqbi 940.000 14. 06%beM peaJIm3aiWH 3agaHme 6. J4HBecTop npKo6pejI 3a 3000 py6. npHBHier"poBaHHyIo aKEpno AO HoMHHa.TbHo0i CTOHMOCTbIO 2000 py6. c 4MKKCIpoBaHHbIM pa3MepoM gNs[BNgeHga 10% rogoBbIx. Tepe3 5 YEeT, B TeCeHHe KOTOpbIX gxBHAeEibI perynspHo BbIrulatIHBaYrcb, aKgri 6buIa MM npogaHa 3a 2500 py6. OTpa3wre Ha cteTax 6yxraiiTepcKoro yqera gsBHteKHe aKEpHH. 14cTaHcjixTe B nepectiere Ha rog KOHexymO AOXOgHOCTb 3TNX oi1epaJK g3IH xHBecTopa 6e3 y-ieTa Hanoroo6yIo)KeHxA. 141 ByxrarlTepcKHfff yzieT Hia IpeqIpH5ITHRX H B 6aHKax PoccHff 3agaHne 7. Pocy,apcTBeHHas KpaTKOCpOLIHaS 6ecKynoHHasI o6JIlrauim npHo6pe'reHa iopecKx mJIXqgOM Ha BTOpHl4HOM pbIHKC IIO UteHe 87% K HoMHHanJy 3a 21 geHb go riorameHH51. OTpa3XTe Ha clieTax 6yxraTiTepcKoro yt4eTa oriepaivi IIo iipmo6pe'reHI4o X norameHnIo 0eHHofi 6yMarH. I4c'qIIIcJIXTe goxogHocTb rKO K iiorameHmo c yxieToM HaJIiorOBbIX JIbrOT (cTaBKa Hajiora Ha npx6buTh paBHa 38%). 3agaHnie 8. AKI1oHepHoe o6iqecTBo BbIIIycTIo o6JIxraiiQa 1 5IHBap5i 1995 r. co CpOKOM o6pauieRxA 2 roga, rogoBoi KRynOH - 10%. HoMxIHajiHasI CTOHMOCTb o6JIxrarigm - 1000 py6. HpH 1ep1BHQHOM pa3MeneHmm CTOHMOCTT o6JIrraiin COCTaBHJa 900 py6. 3ann[Te Ha CtieTaX 6yxraJIrTepCKOrO ytleTa BCe onepaqiga IIo o6pamAeHio o6niwHraqL4 i xx iiorameHI4O. 3agaHme 9. YlIpeCgeHo AO OTRKPbITOrO Trna C yCTaBHbIM KariTYa1OM 5 Mjipg. py6. Ha 1.01.9X 3agoJI-KeHHOCTb ytIpe,gNTeJIeN IIo orITaTe aKgHHI COCTaBlua 3 IH. py6. Bce aKgivi oimaqHBaIOTCqI geHe)KHbIMH CpegCTBaM1a B py6JI5Ix. AKI1H npogaio'Tcq no ueHe 120% K HOMHHaTIy. 3alnmnm4re Ha ctierax 6yxraiTiepcKne oinepaixH IIO 4OpMXpOBaHmo YCTaBHOrO KarMTaJTa. 3aAaHiue 10. B 6anaHce npegnpvMTIs Ha 1.01.95 r. IICJI5ITC5I 100 aKr:Zei AO "X". rIoKynHa,I CTOaMOCTb 9T1X aKi4k COCTaBYeT 100 000 py6. 3a eg)xH=0. Ha geHb 3aKJImo'eHx 6auiaHca 3a 1995 r. pbIHolHaSI eHa 3TIX aKiVk COCTaBJITIeT 8000 py6. 3a egHHHIWy, ueHa no HoMHlaHjIy - 9000 py6. B 6anaHce iipegnpFITM Ha 1.05.95 r. xiCJIiHC5I 100 aKiT4 AO "Y". rIoKyIIHa51 CTOlMOCTb 3TlX aKxgI - 10000 py6. 3a e;HHHI1y, geHa HoMx4HaJia - 9000 py6. Ha geHb 3aKTInolieHi 6aaiaHca 3a 1995 r. pbIHOxIHaq ueHa 3TNX aKRpa1 COCTaBJISeT 11500 py6. B 1994 r. Ha ylIeT npegnpsIITx npRmmTbI 100 aKixi AO 'Z". IIoKyIIHa5I CTONMOCTb - 10000 py6. 3a egxHWy, HOMHHOJIbHa5q CTOHMOCTb - 10000 py6. B K0Hoie 1994 r. PbIHOEIHa5I qeHa CHx3iaCb go 9500 py6. B 1994 r. nipegipIITxre IIpoaeT Bce aKiRiu1 IIo ueHe 9800 py6. COCTaBbTe nIO Ka2ofa cxTyaqW 6yxrawirepcKRe 3aIIucm. IHOKaKH,Te Ha cxeme 6anIaHca oTpaiKeHxe CTONMOCTI aKxIu B TpeX CHTyai5IX. TECTbI rIO TEME "YT4ET LIEHHbIX BYMAr" 06BegH,re npaBHlbHbIII OTBeT: 142 Byxra .rpcKrff yCeT Ha HpCq7pHHTfHHx H B 6aHKax Pocci. 1. HIpm ytipexKeHxx AO B OrIuaTy aKqXR BHCCeHO npaBo IIOJIb3OBaHxA 1p1o3BsoCTBeHHbIM 1IoMemIeHxeM. B 6aIaHce AO 9Ta oiaTiaTa oTpa3XTC51 IIO CTaTbe: a) 3gaimH m coopypeHis; 6) gO-YrOCpOQIHbIe 4+xHaHCOBbIe BYJO0KeHFM; B) HeMa-repHanlbHbie aKTI4BbI; r) Kail]aTajibHbIe Byio2KeHFm. 2. HOMIIHaJIbHaI CTOIIMOCTb BbIIIryieHHbIX aKIIIl HpH yL1pe2X)eHHI IHpOH3BOACTBeHHoro AO oTpa2KaeTcs1 B 6aIiaHCe nO CTaTbe: a) YCTaBHbIIi KaiIIITaji; 6) go6aBOqHbIR KaHHTaI; B) gO1-II[OCpOTIHbIe 4)xHaHCoBbIe BTio2KeHXH; r) KpaTKocpUIHbIe MIIHaHcoBbIe BnIo2KeHH. 3. IOpgwiiLecKoe jniHo OlITia1IO aKIlHI1 co3,qaBaeMor0 AO OCHOBHbIMI4 CpegCTBaMH. Ha 6anaHce iopi4gWIqeCKOrO Huwa - aKxuoHepa JIaHHasI onepaiv yMeHbmHT: a) YCTaBHbII KaillTaiJ 1H CYMMY OCHOBHbIX Cpeg;CTB; 6) CyMMy OCHOBHbIX CpegCTB H yBe IzX1HIT CYMMY IO CTaTbe "PacxIeTbI C go0tepHHMH npegrnpH5ITlIMH-; B) CYMMY OCHOBHBIX CpegCTB H yBeJMl4IT CyMMy IIO CTaTbe "gOJrOCpOtlHbIe 4HHaHCoBbIe Bio2KeHxR". 4. 3aperHcTpHpoBaHo AO C YCTaBHbIM KaIHTaJIioM 1 MIjpJq. py6. B TeieHme KBapTaiia B OuJIaTy aKHH II[IOCTYHIIo 300 MJIH. py6. AKnTri iIpo,0aBaTiUHCb IIO neHe 120% K HOMIHaJIy. B 6anIaHCe Ha KOHeg KBapTaJia no CIleTy "YCTaBHbIII KanIITaJI" qOJImKHO 6bITh oTpa2KeHO: a) 1 Myipq. py6. 6) 250 MJIH. py6. B) 300 MJIH. py6. r) 700 MJIH. py6. 5. AO BIIepBbIe BbIIIyCTjiO o6JIHraHH CO CpOKOM rioraieieHiA 3 roga B KOY1IIQeCTBe 100 000 MTYK HOMXHaJIbHof CTOHMOCTrBO 1000 py6. KaŽ 5asi. 3a OTieTHbIH iiepmoj; iipoqaHo 50000 iTyKn HO eHe C ,HCKOHTOM B 10%. B 6aniaHce AO 1HO CTaTbe go,IirocpoxlHbIe 3aNMbI 6yqeT yKa3aHa CTOIIMOCTb o6jiKrauA: a) 100 MJIH. py6. 6) 50 MJIH. py6. B) 90 MJIH. py6. r) 45 MJIH. py6. 6. L]eHHbIe 6yMarH lapaH OpHXO,OBsaHxH Ha 6aJIaHc noKynaTeim OTrpaKaorTC3i no: a) 4)aXTxz1eCK0fIItqeHe npxo6pereHm qeHHbiX 6yMar; 143 ByxranTepcxmff yEieT Ha Hpe)TnpHTHmx fi B 6aHKax Poccmif 6) HOMIIHaJIbHOfI CTOMIMOCTK UeHHbIX 6yMar; B) pEIHOXIHORI CTOIMOCTII eHHbix 6yMar. 7. CTOHMOCTb CO6CTBeHHEIX aKqxf AO BbIKYIUIEHHbIX y aEKUoHepOB Ha ceeTe: a) Pac-ieTbI c yl-pegiTejisiMw; 6) qeiieHinuie goKyMeHTbI; B) KpaTKOCpOuIHbie 4LHaHCOBbIe BYioJKeHH5. 8. 3agornKeHHocTb aKRyOHepOB no orurare aKqi4i oTpa2KaerCr B 6auiaHce 9MKWPHTa IeHHbix 6yMar no CTaTbe: a) PacqeTbI c npoxiimmia e6wropaM; 6) PactieTbi c go'lepHimm iipegripxTyMmH; B) paCaIeTbI C yIpegmTeJnIMK. 9. IOpigwIeKoe Timuio ipiio6peTio o6uixHraEio iio geHe BbHime HoMxHaYIa. B 'reteme cpoKa ee o6paxoeHm peryjIsIpHo noxiytiae'r goxog iio KyIIoHaM. rIepeg IIorameiiHieM o6xIxra~m JgaHHaSI geHias 6yMara B 6anIaHce iopNgHxIecCKOrO JImara jiXKHa oTpamarTbcsI no: a) 4 axTTecKok reHe iipmo6peTeHVM; 6) PbIHOTIHOIl CTOHMOCTII; B) HOMIIHaJTibHoH CTo1iZMoCTI; r) 4)aKTxlieCKOf iieHe flpHo6peTeHIM 3a MHHyCOM nOnIyleHHOrO goxoga no KyIIOHaM. 10. AO OTKPbIBaIOT K C-eTy YCTaBHbII KaMTaJI cy6cieTa: a) IIpocTbie aJlZ[; 6) rIp1BIier1ipoBaHHbIe aKunm; B) I4MeHHbIe aKIW[; r') AKirn Ha flpeg,5BITeYIm. 11. AO BbIIIYCTIUO o6JIIraI Ha CPOK 5 neeT. Bce o6JIIIraiU npogaHbi no IIqeHe BbIme HOMHHaJIbHOi CTOx4MOCTx. gOIIOJIHITeJThHO BbIpyieHHa5i cyMMa go.nTixa 6bITb y-iTeHa Ha cxIeTe: a) go.Tirocpotbie 3akMbI; 6) rHp]m6bmm I y6bITrKa; B) ;OXOgbI 6ygyIrx iiepHOgOB; r) Pe3epBHbIfN KainmTaIi. 12. AO BbIIIyCT.iTO o6JIIrayiWomHHbII 3aIIM Ha CPOK 5 iieT. Pacupoc'rpaHeHo 70% o6,beMa 3MmCCxR. 06JmraiIm npogaHbI nIo rreHe Hmme HoMHHaJia. Ha cLieTe AOJIrOCpOMHbIe 3aiiMbI oTpa2KeHa: a) DaRKTHtIKeCKa BbipylIKa OT npogax o6JIrrakmL; 6) HoMmi[aJIbHaM CTONMOCTb HnOpgaHHbIX o6aIinragzx4; B) HoMxHaJIbHa5I CTOaMOCTb BbieHHbIX o6JaraniW. 144 Eyxra.7TepcKH1f yIJeT Ha HpeAnipffvTmHx H B 6aHKax Pocczz 13. AO BbIlylCTio0 o6JII4raqmOHHbIf4 3aeM Ha CpOK 5 neir. Bce o6niranH peajTIH3OBaHbI no ieHe HHiKe HoMHHafla. Pa3Hxqa Mempy 4aKTrHieCKOR H HOMHaJIbHOm CTOHMOCTbIO o6flHraIH4 oTpa.WKeHa Ha c'qe're: a) AOJIrOCpOtIHbIe 3afMbI; 6) pacxogbi 6y,gymxx iiepHO,gOB; B) HpH6buI-i x y6biTKx; r) CneuIHaJIbHbIe 4oHjgbI. 14. Hali4cJIeHHe IIpOIeHTOB 1o HerocyOapCTBeHHbIM o6niHraqDM gep-Karei,m - IOp4gHleCKHM MH.TaM oTpamKaeTCs y 9MHTeHTa 3aflHCbIO Ha cT4eTax: a) ge6eT CxieTa J/CHOJTb3OBaHHe rIpx6bui, Kpe,gT cTleTa PactieTbi c ge6MTopaM HI KpegITOpaMH; 6) ge6eT ceeTa I4CIIHOJT3OBaHxe iipiH6bULII, KpegHT cxieTa PacxieTbI IIo oruiare Tpyga; B) ge6eT clieTa (DOHgbI CIIeqyiaPIbHOPO Ha3HaxieHH5, KpegrT cxiera PacxieTbI C gOqepHHMX npegiipK5TxAMK. 15. Co6CTBeHHbIe aKiV4H, BbIKyiL1IeHHbIe AO y aKIV&OHepOB YtIHTbIBaIOTC5I Ha clieTe geHe2KHbIe gOKyMeHTbI no: a) BbIKYIIHOfI IieHe; 6) HOM1HaIibHoH CTOKMOCTK; B) pbIHOIIHON CTONMOCTK. 16. 9MHCCKOHHbIN4 gOXOg, ioTyqeHHbIfl fip npogamRe aKNxi no Li eHe, ipeBbIiaiouzefl HOMHHajibHyIO CTOKMOCTb, oTpa2KaeTc5i Ha cxieTe: a) Pe3epBHbIi KaflHTaJI, cy6c'eT 9MliICCHOHHbINI gOXOg; 6) go6aBO'IHbIR KaHXTai; B) CneiKanbHbIe 4OHgbI, cy6cer 9MlN4CCKOHHbIHK gOXOg; r) IIpm6bmIH H y6bITKiH. 17. AO alHYJoipyeT co6CTBeHHbIe aKHI4H, BbIKyrTiIeHHbIe y aKUIHOHepOB. AaHHasi ouepau~m oTpaxKaeTC Ha CxieTaX: a) ,|e6eT cxieTa 85 YCTaBHbIl KarHTaii, Kpe,glT cxiera 80 HIpia6burn H y6bITKH; 6) )I;e6eT c'IeTa 85 YCTaBHbIft KaJIHTan, KpegHT ctieTa 56 gaeHexubIe gOKyMeHTbI; B) g|,e6eT cxIeTa 85 YCTaBHbIfI KaIMTaJI, KpegHT ctieTa 75 PacxieTbi c yxipegmTenmMH. 18. rIpa CnHCaHxx UeHHbIX 6yMar c 6anIaHca nplIi xlx npogaxRe, nepegaxie, o6MeHe mclioJTb3yeTcsq ouqeHKa: a) cpegHqs ce6ec'roMocTb ueHHbix 6yMar B nopT'iene; 6) MeTOg OIWIO; B) MeTOg WIIO; 145 ByxralTepCKHA ryeT Ha HpeqrHpHz,9Tzx H B 6aHJKax PoccxNH r) oIJ>eHKa oiipegeJi-ieTc51 B COOTBeTcTBHI4 C yUIeTHOd HOYIHTZKO flpeg IpmAITrI. 19. BbIpyTIKa OT iipogaj-Kx UeHHbIx 6yMar IIp1Hap;Tiemax XHBeCTopy oTpa3HTC5I B 6yxraJITepCKOM yCIeTe IIO ge6eTy cie'ra PacTueTnbI CtIeT I EpegiTy c4eTa: a) nIpH6bun4H II y6Bi-rKx; 6) PeanI43aqn IIpOIIHX aKTrBoB; B) oTIroCpOTlIHbIe 4)HHaHCOBbIe BJIoJKeHHq; r) KpaTKoCponHbIe 4+xHaHCOBbIe BJIO2KeHIM. 20. rlpFL lpxo6peTeHH4 rocyOgapCTBeHHbIXo6JIHPraLx IIO CTOHMOCTx, BKJUoxaIOInlek TaCTb IIpOIqeHTOB, Haqt1CJIeHHbIX C MOMeHTa IX iiocJIeJgHef BbI1UIaTbI H IIpXIHTa1IoDHXC51 iipogasBI Ha MOMoHT eH poga2KK, lloKylaTmb oT,paKaeT 3r9TH IpOqeHHTbI no ge6eTy cMeTa: a) goJIrOCpOt1HbIe 4bIHaHcoBbIe Bjio1KeHFm; 6) PacieTrbi c pa3HbIMK ge6xTopaMi H KpegXTopaMH; B) VIpH6bmz H y6biTrK. 21. @HHaHCOBbIe BTOKeCHFM B eCHHbIc 6ymarx y HH3ecTopa InpxHHMaIOTC3I K y"IeTy: a) no HOMHHa.ibHOM CTOIIMOCT rII eHHbIX 6yMar; 6) 11o pbIHOtIHOf 4qeHe; B) B CyMMC 4aKTlaqeCKHX 3aTpaT. 22. LReHHa3i 6yMara 6e3 ycTaHosBneHHoro cpoKa o6paiueHVM, yAOCcTOBep5ilOU,a51 BHeceHHe Cpe,gCTB Ha geTxI pa3BMTK5 OpraHPR3aIWH I gaioukwasi ripaBo ee RJna,;eJbIuy Ha nojiytieHme tiaCTu Hpx6bI4T Ha3bIBaeTCq: a) o6nHPraiTeH; 6) aKqxeiV; B) BeKceYIeM; r) Ka3Ha1efICKIHM o6aI3are-ibcTBoM. 23. LIeHHa5i 6yMara c ycTaHOBTieHHbIM CpOKOM o6pam eHI ygOCTOBepAIOn1,as BHeCeHxe CpegCTB H IOgTsepKaoua. o6513aqejbcTBa rocygapcTBa no Bo3MemIaeHMO 93THX CpegCTB B o6ycyioB1IeHHbIlI CpOK C onIYaTolZc 4MVKCRpOBaHHOrO nponeHTa (JIH6o 6e3 yIJIaTbI) Ha3BIBaeTc5I: a) o6JymraqiHefi; 6) aKivek[; B) BeKCeJIeM. 24. Py6xieBbif 3KBHBaJIeHT IIHCJTIqIgHXCSI Ha 6aYIaHce iipeCgnpmII5 o6JIxraiiHXi BHyTpeHHero rocyBapCaBeHHOrO a.ITOTHOrO 3aKMa urpaoKaeTcs B 6aJiaHce no ie6eTy CeleTa: a) BaTiiOTHHIi4 CIeT; 6) goJi'ocpoT4HBIe 4)HHaiCOBbIe BJIo2KeHXA; 146 Eyxra,epcKHA yrreT Ha IpeqHpT H B 6aHKax Poccm B) KpaTrKocpombIe 4IIHaHcOBbIe BEioX(eHxS. 25. KypcoBbie pa3HIHfBI no o6nHraugwM BHyTpeHHerO iOCygapCTBeHHOIO Ba.TIIOTHOrO 3aNiMa Ha nocHiegHee 'Nciio OTrIeTHOrO nepmogna B 6yxrawiTepcKoM yxiere: a) He oTpamaioTCSi; 6) oTpaJKaioTCq; B) OTpa>KaIOTC51 Ha MoMeHT peaHN3agqN o6rNiragrNN. 26. CyMMbI KYPCOBbIX pN3HNLl nO OCTaTKaM leHiHbix 6yMar B IHHoCTpaHHOf4 BaYiiOTe IIO COCTO5IHHIO Ha 31 geKa6p5I c1IcbIcbaeTc5i co clieTa 83 gOXogBI 6ygyJikx riepgOgOB B KOppeCIOHgeHIINN Co CxieTOM: a) Ilp]6bIhNn N y6bITKX 6) YCTaBHbIlf KaIINTaJI; B) gO)IrOCpOtIHbIe 4DIHaHCOBbIe BYio>KeHHS; r) KpaTKocpotIHbie 4IIHaHCOBbIe B-ioKeHHI. 3.6. 3aAa rrH 11o TrMee "YreT BIpyriKH (4oXO,OB) OT peaufL3aiif. gyHapogHbimx CTaHlapTaMH yIeTa. ()DxpMa "MaSK" IIpOI43BOg4T aTieKTpOripJ6opbI 4 ycluieno pearr143yeT RX Ha BHyTpeHHeM pbIHKe. rlo gaHHbIM aHJamI3a ciipoca Ha iipogyKiiO (DxpMbi, B ciiepyiomaem roqy IaEH1mpyerTCq 11pogaTb KO4eMOTIOK 120 TBIC. =IT., 3iieKTPOMHKCePOB - 80 TbIC. tiT. rIporHO3 IeHbi Ha KO4eMOnKy - 30000 g.eg., 9jieKTpOMHKCepbI - 40000 g.eg. Ilpe,qBapHTeJIbHbIf4 pacT4eT 3aTpaT Ha IIpOH3BOgCTBO 3JIeKTponpm6opoB: 1. rIpsMbIe MaTepia1JIbHbIe 3aTpaTbI Ha e,Huy i0pog:yKiigK - KoDeMojnKa - 5000, M1Kcep - 6000. 2. rIp5lMasI 3apa6oTHasq ruiara Ha e,;xHPW iipo0yKi1pm, py6. - Ko04eMoJKa - 7000, MHVIKcep - 9000. 3. PacxogbI Ha cogepKaRxe 4 9KcIriyaTaumo o6opy,oBaHM (MaTepHanbi, 3HeprHm, 3apa6oTHa5l niiaTa) - rOAoBbIe - 188000. 4. 3aTpaTbi Mau1aHHoi0o BpeMeHii B HOpMO-xIaCaX Ha eqHHEy npogyKI14, M/xiacbI - KO4eMOY[Ka - 0,25, M1KCep - 0,35. 5. AMopTX3aui OCHOBHbIX cpeCCTB 3a rog - 10 000. 6. ApeHga IIoMe1neHX5 3a rog - 50 000. 7. Of6tnenPOM3BOACTBeHmmIe ynpaBneHxiecKxe pacxogbi - 35000. 8. O6riexo3,IicTBeHHbIe pacXo;bI 3a oTterTHbIA Iaepmog - 65000. 3agaHme 7. HlpegnpKRTxe-ipox3BogxTejb ogeJJbI BbIIIYCKaeT HOBy1O MOgeY[b. OTrAeT c6bITa o1IeH1 B03MO2KHbIf C6bIT B nepBOM rowy B 30 000 BiT. IJeHa 3a egmIHm4iy - 250 g.eg. IePeMeHHbie 3aTpaTbI COCTaBJISIIOT 50% ikeHbi. roqoBbie IoCToSHHbIe 3aTpaTbI - 750 000q. eg. OnpegeJIRTb KpITxI4eCKi4A o6rbeM npogax B BiTyKax, B ,eH. eP;. CKOJIbKO ia3gejixk Heo6XogJMo ripogaTb, wro6&i 1OY[yt1Tb npm6bUb 300 000 ,.e,.? 150 EyxrarrrepcKHzf yrier Ha ripe,gHpmHTNYIx H B 6aHKaX PocCHf 3agaHNe 8. Ha ipeglpIITr IIpOH3BO;ATC5I TpI JA3,ge.ITIS. IlpOaHaJIF3HpOBaTb IIOCJIegCTBhA cJiegIoumero x3MeHeHMI CTpyKTypbi BbInycKa: yBeriwieHxe IIpOH33o,gcTBa npor[KTa B c 400 mT. gno 800 mT. B CBs13T C IInageHHM cIpoca Ha H3AeJIi[e C. Hp1 aaaTInne yqecTm, xrTO Bce TpH i3geJI o6pa6aTbIBaIo-rcq Ha Og;HOM o6OpygOBaHHxI xI HipeBbIHeHme o6mieH TpygOeMKOCTHI HeBO3MOMHO. HIoKa3aTejin gefCTBypouero A B C rNpOH3BOACTBa _ 1. C6bIT, MT. 300 400 500 2. LLeHa 3a 1 3)genme, g. eg. 150 30 200 3. rlepeMeHRbie 3aTpaTbI Ha 1 x3gienHe, g;.e. 125 20 120 4. TpygoeMKOCTb BbiriycKa eguHmpbI npogyKiWx (MINH.) 12,5 4,0 50 3.7. 3aga rrH NIo TeMe 'AHamH3 bHHaHCOBOrO COCTOIHHH upWegipzT T 3a,gaHIe 1. Ha ocHoBse IpHBegeHHoki oTqeTHocTm upOaiaJIix3HpOBaTb cTpyKTypy CpegCTB H HCTO4HHKOB I1pegI1IpI5ITHH. PaclieTbI OCymieCTBWTb B Ta6jIxqax, IIpHBegeHHBIX Hx2Ke. 151 ByxraJrTepcKHAyeeT Ha npeqgipHzHfzfX H B 6aHKax PoccHH BAJAHC AKTI4B Kog cTp. Ha Hatiano Ha KoHell ro_ga ro;a 1 2 3 4 I. OCHOBHblE CPEJ!lCTBA 14 IPOQlIME BHEOBOPOTHblE AKTM4BbI HeMaTepmanbHble aKTHBbi: - nepBOHaTlaIbHaA CTONMOCTb *) (04) 010 - Z3HOC *) (05) 011 - OcTaToTIHaA CTONMOCTb 012 OCHOBHbIe CpegcTBa: - nepBoHaxiaYIbHaA (BoccTaHoBNTejnbHas) CTONMOCTb ) (01, 020 36350 36688 03) 021 615 1588 - X3HOC *) (02) 022 35735 35100 - OcTaToTIHaR CTOlfMOCTb 030 06opygoBaHNe K yCTaHOBKe (07) 040 610 757 He3aBepmeHHbie KarINTaTbHbie E3IO]KeHHH (08) 050 gojinrocpoxmbie q)xHaHcoBbIe BnoioeHxs (06) 060 PacxieTbi c yxqpegHTenIM (75) 070 HIpotxe BHeo6opoTHbIe aKTHBbI 080 36345 35857 IToro Ho pa3gejiy I II. 3AIIACbl 14 3ATPATbI 100 1034742 1180446 rlpOH3BOgCTBeHHbIe 3anacbi (10,15) 110 2KxBoTHbIe Ha BbIpaumBamHH N OTrKOpMe (11) MaxiogeHHbIe x 6biCTpOH3HaIlBaio:Npecs ripegMeTbi: 120 488 552 - CepBoHatIajibHas CTOxMOCTb *) (12) 121 244 244 - N3HOC *) (13) 122 244 308 - OCTaTOLTHaH CTONMOCTb 130 107061 183771 He3aBepmesioe npOH3BOgcTBO (20. 21. 23, 29, 30, 44) 140 Pacxogbi 6ygylgHx iepNogoB (31) 150 rOTOBasA npoqgyiqp (40) 162 ToBapbI (41) HaAor Ha go6aBnieHHyio CTOxMOCTb no ilpHo6peTeHHblM 175 ReHHOCTHM (19) 180 1142047 1364525 I Npoxie 3anacbx H 3aTpaTbi M4Toro no pa3geny II III. ,gEHE2KHbIE CPEgCTBA, PAC4ETbI M IIPOtII4E AKTMBbI 199 ToBapbi o'rrpy2KeHibie (45) 200 1654084 991543 Pact4eTbi c ge6XTopaMrs: 210 - 3a TOBapbi. pa.6oTbI H ycnyrH (62, 76) 220 - nO BeKcenIsM riomnoeHHbM (62) 230 67877 67912 - C OtepHHMH rnpeHl,pNHRTNfAMN (78) 240 - c 6Iogi;KeToM (68) 250 4735 22634 - c riepcoHanoM no npotmm oriepanginM (73) 260 - c npoWamn ge6HTopam14 270 19570 21820 ABaHcbm, BbIxaHHbIe HocTaBuHxKaM N qO,UptnNKaM (61) KpaTKocpo.mHble 4)HaHcoBbIe BnomeHHsi (58) ,eHexHbie cpegcTBa: 280 - KacCa (50) 290 156137 51953 - pacteTmbIft cteeT (51) 300 - BamIoTHbIk ctier (52) 310 - npomHe AeHe)KHbie cpe,gcTBa (55, 56, 57) 320 rlpotze o6opo'rHbxe aKTxBbI 330 1902403 1155862 14Toro no pa3geniy III Y6biTxx: 340 - rpomnbxx neb (87) 350 X - OTteTHOro roga 360 3080795 2556244 BAJIAHC (cymma CTpOr 080,180, 330, 340 H 350) 152 ByxIaxJTepcKaf yrier Ha ripeq,ripHTHqx H B 6aHKax Poccwi nACCMB Kog cTp. Ha Ha'lano Ha KoHeg r-oga roga 1 2 3 4 1. M1CTOMIHI4KI COBCTBEHHbIX CPE)ICTB YcTaBHb.i KaTaTi (85) 400 711 711 go6aBotHbIR KaimTan (87) 401 Pe3epsHbI* KarixTain (86) 402 00oHAbi HaxonneHasi (88) 420 CDoHg CogHaJTbHOii C4FepbI (88) 425 LIenesbie 4xHnaHcapoBaHe a nocTyrmeHae (96) 430 ApeaHabie o63l3aTenbcTBa (97) 440 HepacnpeAenHemasi npm6bmb npiomnbix neT (88) 460 183786 lIpx6bEnb: - o'rleT'oro roAa *) (80) 470 X 641200 - mcnoon.3oBaHo ) (81) 471 X 293882 - HepacnrepeneHHasa npx6bmIb oT'ieTHoro roga 472 X 347318 14Tor-o no pa3geniy 1 480 184497 348029 11. PACqETbi 14 11POYl4E IIACCI4BbI gonrocpo4inbie XpexrTbt 6aHmon (92) 500 goJroCpox1HbIe 3akMbm (95) 510 KpaTmocpoxmbie Kspe>TbI 6aHKoB (90) 600 300000 400000 KpegaTbi 6anaoB gYnl pa6o0mmoB (93) 610 KpaTxocpoxnbIe 3aNMbI (94) 620 239367 212067 PacxleTbI C KpegHTopaMU: - 3a TOBapbI. pa6orbi N ycnyra (60) 630 707145 618776 - no BeKeensnA BbwAaHHbmm (60) 640 - no oUiaTCe Tpyqa (70) 650 200000 300000 - no coiWanbHoMy cTpaxoBaHmlo H o6ecnexemino (69) 660 70000 100000 - no HMYIeCTBCHeHOMY H JIBUMIOMY CTpaXOBaHHIM (65) 670 - c ,goqepHnMi npegrnpaITxamu (78) 680 - no BHe6xoqAKeTHbiM wiaTexKaM (67) 690 1731 - - c 6iogkeToM (68) 700 194394 66137 - c nUOxuM K-peAxTOpamH 710 988839 317827 ABaHCbi. nonJlytIeHmbie OT noaynaTeneik N 3aKa3xixKoB (64) 720 194822 193408 PactlerTb c yqpeAwTemsMu (75) 725 goxoTbI 6ypupmx nepNogoB (83) 730 (DoHgbI noTpe6neaeHa (88) 735 Pe3epBbI npegCTro1uax pacXOgoB H nnaTea,eN (89) 740 Pe3epBbI no COMHHTeJTbHbiM ojwraM (82) 750 flpoi.e KpaTKocpouHble naccaBbi 760 M'Toro no pa3neny II 770 2896298 2208215 BAJIAHC (cyMMa CTpOK 480 N 770) 780 3080795 2556244 *) gaHHbie no 9TNM CTpOKaM B BaJIIoTy 6ariaHca He BXOgST PyKoBogzTenb rniaBHbi 6yxranTep 153 ByxraMrCTeJcKI yreTr Ha HpeA,tpHHTHIX H B 6ainrax PocczR OTT1ET 0 CWAHAHCOBbIX PE3YJlbTATAX 14 1X 14CIIOJlb3OBAHMI4 KoAbi Dopma NQ 2 no OKYg 0710002 c 1 smHapsi no 1 anpensl 1995 r. glaTa (rog, Mec5nq. ticjio) npegnpxsTHe. opraHx3 a _ __ no OKrIO OTpacnb (BHA geATeJTbHocT ]_) OKOHX OpraH ynpaBneHxI rOCygapCTBeHHbIM OKrO KMyiItCTBOM EgixnRa H3MepeHzm: TbIC. py6. KoHTpojTbHaH cyMMa 1. OI4HAHCOBblE PE3YJTbTATbI HanmeHoB3aHme noKa3aTemeA Kog 1 Hpm6bnb Y6bITIZ ITp _ _ _ _ _ _ _I (paCXOgi,i) 1 2 | 3 | 4(pacxoA21) Bbipyt'Ka (BaJIoBbik goX=O OT peaJIN3aivm npo N _u (pa6o'r, ycnyr) 010 3108447 X Hanor Ha go6a1TemWiyo CTOMMOCTb 015 X Am4;i3bi 020 X 581254 030 X 3aTpaTbI Ha ripOX3BogcTBo peanx3wBaHHoR npoWyXKqK (pa6oT. ycnyr) 040 X 1865176 Pe3ylii.TaT oT peafN3agip 050 662017 Pe3yJIbTaT oT npoxieNl peanjI3agiu 060 - gZoxogb H pacxogbi OT BHepeaJnx3agiOHHbiX oniepai"l 070 20817 B TOM XUlCne:I - no ReHHbIM 6ymaram n oT qo oneBoro yx4aCTHN B COBMeCTHbIX npegnpR'TrAX 071 X - KypcoBbie pa3Hmni~ no onepagiLUm c 1nHocrpaHHog 072 BafinoToft073 080 662017 20817 14Toro Iipm6buief4 H y6bITKOB 090 641200 BanaHcoBasA npx6bvib HnN y6bITOK nI. MCHOJlb3OBAHI4E IPI4BIHPI4 Ha1nmeHoBaHxe noKa3aTen5l Kog [ Ha KOHeg CTP. | oTxze'rHoro epaoga 21 3 rnaTexKN B 6iogxce'r 200 243656 OTrtineHmi B pe3CpBHbIg (cTpaxoBofi) 4°oH 210 | OTxmcneHo Ha: - 4OHAbl HaKorieHim 220 - 4oHgbi noTpe6nemnsI 230 50226 - 6iiaroTBopHTejTbHbie gen 250 - Apyrxe Renz 260 PyKOBOFHTenb rnaBHbuft 6yxrarrTep 154 EyxraJITepcKHI yueT Ha ripeqnp15ITJf5x H B 6aHKax PoccHH AHaJI]V[3 CTpyKTypbI Cpe,gCTB H liX lCTOYEHlKOB A6coJroTHbie YgeYibHbll k3MeeHeHym AKTHB 3HarieHKR, ThIC. Bec, % ______________________________ py6._ H a Ha Ha rno B%K HatiaJI KoHerU HaxaTI KOHerI y,geJIb x3Me- o rioga roga O rojga roga HOMy HeHmo BeC mrora _ 1__ __ 2 3 4 5 6 7 1. OcHoBHbIe CpegCTBa I sJroieHiem 2. 3anacbr H 3aTPaTbi 3. geHe2KHbie cpecATBa, pac-l4eTbl B Tomtu4liefe: a) ;eHeH2KbIe CpegCTBa H KparTKOCpOtxHbie 4DxHaHCOBbiC 6) ge6xTopcKasr 3ag0oi2KeHnocTb, paCtieTbI H ripoTxie aRKTBbI BanaHc 1. 14CTOIIHmKLi Co6CTBeHHbIX CpegCTB 2. KpegITbI H gpyrie 3aeMHbIe cpejcTBa B TOM MHCIne: a) goJirocpoxiHbie KpegxTbI H 3afIMbI 6) KpaTKoCpotiHbIe KpegiTbI Hx 3aHMbI 3. PacxieTbi H nrpOtxie riaCCHBbI BanaHc _ 3agaHme 2. 1) Ha OCHOBse OTxeTHOCTH4, ripeqCTaBjIeHHoQl BbIme poaHaJIx3xpOBaTb 4IHaHCOBypO yCTolAxi' BCTb iIIpeqnpxTH. 2) PaCCx[TaTbx I OIeHHTb nOKa3aTeJIH JIRKBAHOCTK 60aaIaHca. 3) Paccxi1wTaTb H OUeEHxTb peHTa6eYIibHocTb IipeJ;IIp5IiTlI5I. IAciioJIb3ykwe ,,JIS3 pacxieTOB nlOKa3aTerIefi MeTOgNKy, ripHBegeHHyIO B rilaBe 1. 155 EyXraJTpCKfIff yrIeT Ha rlpe7H5IHTHX ff B 6aHKax Poccrz 3agaEize 3. Ha OCHoBe oTxIeTHocTH, iipegcTaBiieHHof4 BbIme paCCtITaTb IIOKa3aTeJIxN o6opasiBaeMocTH. OxapaKrepX3oBarb 4)aKTopbI H3MeHeHH o6opaxMBaeMocTm. 3agaEme 4. Ha ocHoBe oTtleTHocTI4, npegcTaBjIeHHof4 Bbime COCTaBxTb pacxieT geHeCKHor-o IIOTOKa 3a HCTeKm=A rog. rIpoaHaJIH3HpOBaTb 4a'rOpbi 13MeHeHFI geHeXHOrO 1IOTOKa. I4CiionI-b3oBaTb gJ[ pacxieTa MeTrogiy HINBegeHHIO B HpiiOJKeH 2. 3agaHxe 5. I4cnoJIb3ykITe pbBegeHHBIe BIime gaHHbIe e4HaHCOBOt OTxieTHOCTH, a TraK)e iipegjiomeHis oT)eyIa MapKerTmra no yBenHrieFwio o6'beMa peainx3agii Ha 20%, cocTaBbTe HpOrHQ3HbIfl 6aJIaHc, nporHO3 4xNHaHcoBbix pe3yJbTaraOB N 1HPOrH03 gB2KCeHx5 geHeKHbIX CpegCTB Ha I KBapTaJI. IIpH 3TOM ciiegyer yieCTB, irTO BO II KBapgane ipegipymr He iulaHxpyeT gOiiOfTHHTeNjbHbIX BhWoKZeHX B OCHOBHbIe cpegcrBa H HemarepIaJIBHbIe aKTHBbI, N3HOC OCHOBHbIX CpegCTB COCTaBvT 2488 T.p. rLTiaHxEpyeTcSI yBe.eIHTLb BTiO2KeHXSR B KpaTKOCpOIIHBIe IJkeHHbIe 6yMarH Ha 50%. rIpeglioTiarae-rcsi, xiTo CCTeMa paCxIeTOB C IIOKyIIaTeJI5IMH l IIOCTuBramRaKaMl He IIpeTepIIHT H3MeHeHHH. OnpegeJIYTb, Hy2KgaeTC5I JIm gaHHOe IIpegIIpNHTHe B gOnO.THHTe,TibHOM npxB1exiHe1AH KpaTKOCpOTIHbIX KpegXTOB. OqeHxTb ij,eJiecoo6pa3HocTb H B03MOKRHOCTb rpegHTOBaHFM ipegnpm5rTz. 3agaHNe 6. YCTaBHbIII KaIImTrJI aKIT,OHepHOrO o6ulecTBa pa3geTieH Ha 1000 aKIuN. BauIaHc o6miecTBa xapaKrepK3yeTC51 CJ[IeOy Mm gaHiTbIMm: ARKTlIB rlaCCIB HeMa'rep4aJIbHbie aKTIHBbI 2000 YCTaBHbIII KariiTan 1000 OcHoBHbIe cpeACTBa 5000 Pe3epBHbIf4 KanKHTa 200 He3aBepmelmOe 4000 DoHgbI CHrielajibHOro 6800 IIpOI3BOACTBO 4000 Ha3HaTIeHwyL HpOT43BOgCTBeHHbIe 3anacbi 1000 HepacripegeiemHaa npTi6bmb 2000 Pacr,eTHbIr I cxieT 1000 npoIIIbiX nier PacIeTbi c 6IOpgeToM 1000 HepacnpegeienHaA ripm6bMb 2000 rIpoxme o6opoTHbIe aKTHBbI 18000 OTqeTHoro rojga 5000 BanaHc AonrocpO4HbIe KpegTTbI 1000 PacxleTbI nio onnaTe Tpyga 18000 BaTiaHc Tpe6yerc5i OIIpegei-rHTb 6anaHcoByIo CTOHMOCTb OgHON aKfllI4 o6iiecTBa. 156 EyxIai-epcKHff yreT Ha Hpe,qIpiTHHx H B 6aHKax Poccm 3agaHae 7. rIpOH3BOARTrC51 -TIXKBX4AasA aK1loHepHoro o6uiecTBa. Ha MoMeHT peMeHNi 0 IHNKBHgagNIN orpegeiiNTe CYMMY BBIJiaT, fIpHXXOgl5JIQXC5 Ha ojHy aKuipo o6i.ecTBa, IpINr ycYIoBIHH, Tro B o6paizeHNX HaXOgNwCr 2000 aKWLi H0MiomHaJioM 1000 py6. ByxraYiTepcKxIi 6aniaHc Ha MoMeHT IIpNHpSITN5 pemeHxIq O fiixKBNgaNII xapaKrepH3yeTcI c.TIegyMoHMM gaHIHimx (TBic. py6.): AKTIIB HlacCI4B HeMa'repianbHbmie aKT14BbI 1000 YCTaBHbIlI KarnMTai 2000 OcHoBHbIe CpegCTBa 2000 Pe3epBHbIfi KarMTan 100 He3aBepmeHHOe npox3BoAcTBo 2000 DOHgbI ciieqmajibHoro 1900 PacTieTbi c ytipegmTeo5imm 1000 Ha3Haxiemm 1000 lpo43BoACTBeiMble C!anacbi 1000 HepacnpegeYneHHas npm6bmb 2000 Pac,qeTHbII cTtieT 1000 goOnrocpOTIHbIe KpegrHTbI 1000 PacqeTbi c 6IogrKeToM 1000 PactieTbI no onnaTe Tpyga 2000 Hpotxie o6opOTHbIe aKTHBbI 1000 KpaTKOCpOXIHbie Kpegl4TbI BanaHc 10000 1000 BanaHC 0 157 5yxTaiepcK" yrleT Ha rlpeqIpNZTHHX H B 6aHKax PoccRH 3agaEie 8. AuIKoHepHoe o6umecTBo JiHKBEtIyeTCrC KaK He=JlaTeKecnoco6Hoe. B cooTBeTrcTsB c rpagaHcK1h4 KogeKCOM ia 3aKoHom o 6aHKpoTc .'Be onipe,enix,re cymmy BbmnaT, Hpl]XOo,qs:XCqI Ha oj;Hy o6ii'wraiio o6uqecTBa, IlZ[ yCJIOBH, xrro 6buio Bbmyb eHo IZ pa3MeiueHo 2000 o6nmanraLMA. BaniiaHc o6niecTBa, coCTaBjieHBifi Ha MoMeHT jYsKBxgaqim, xapaKTepHs[3yeTcCsI cfiegIIeIoIMH ganmimHv: BAJIAHC AKT14B rlaccI4B HeMaTepIanbHbIe aKTiHBbI 3000 YCTaBHbII KamITani 3500 OcHOBHbIe CpegCTBa 2000 Pe3CPBHbIII KaTanI 500 Y6bITKR 5000 gonrocpotlHbIe 3aIfmbI 2000 (o6rimIaiiXommHif 3aeM) PactieTbi C KpeglTopaMN 3a ToBapbI 2000 H yCYIyrP 1000 PacxIeTbI rIo oruiaTe Tpyga 1000 BaiiaHc 10000 PacxIeTbi C 6Iog7ReToM 10000 BanaHc TecT 063ex,ge Kpy2KoxiKOM npaBHlJIbHbI>i OTBeT. 1. I43MeHeHMs B cTpyKType o6opoTHbix aKTHBOB OqeHXBaIoTCq nOJIOlKTeJIbHO, KorTga: a) B o6mneu Hx CTOHMOCTR yBejzYtIBaeTCS g0JTIS Ham6o.Tiee JYIHKBH,HbIX HX BHrOB; 6) yBejiixmBaeTCi goyI MarepHaTibHbix o6opoTHbix aKTrBOB; B) yBerIxxmBaeTcSq gori ge6HTOpCKof4 3ag0on2KeHHocTx. 2. Box[ee BbICOKOMy ygejiBHOMy Becy OCHOBHbIX CpeqCTB H IIpOtIXX BHeO6opOTHbIx aKTHBOB B CCToraBe MIyieCTBa iipegrKH5TiS gonmKeH COOTBeTCT'BOBaTb: a) 6ojibunDif ygeJThHbH BeC Co6CTBeHHBIX HCTO4HHKOB B COCTaBe COBOKYDHbiX aKTlrBOB; 6) MeHbmaA qonriA co6cTBeHHbIX HCTOrHlKOB B 4lHHaHCHpOBaHRH COBOKYIEHb1X aKTHBOB; B) 6oxibuna yqeY[bHbIif Bee gOflrOCpOxiHbix xCTO'IHHKOB CpeqCTB B COCTaBe COBOKYDHbIX aaCClHBOB. 3. BHeeimm fpH3HaKoM 6aHKpoTcTBa f pe,IIPHSTH5 5iBjieTcsI erio HeCnOCo6HOCTb yqOBHeTBOpHTb KpeqHTopOB: a) B TexieHHe MImecIa CO gHq HaCTyimeHim cpoKa HCHOlHeHWm o6SI3aTeJmbCTB; 6) B TexieHxe 3 Mec5UJeB CO AHq HaCTyn.i1eHH5 CpOKa KCnOniHHieS o6SI3aTienbcTB; 158 ByxraP3JepcKHf_yUeT Ha ripeCIpBHATHYIx I B 6aHKaX Pocc*z B) B TeT4eHIxe 5 MeC5IqeB CO HSA HaCTyiiCHHI CpOKa HCIIOJIHeHiI o65I3aTeJiiCTB. 4. Cnoco6HocTh iipegl1H3pTP5 K CaMOmHHaHCHpOBaHIIO CBOef4 ge5iT=bHOCTm onpegeYii1eTCq: a) BeTIiIxHok HepacripegeyieHHot npxI6bmDI; 6) CyMMOW tIIrCTOkI npx6buh a aMopTH3aqxi4; B) CyMMOk OTqIICJIeHII B ( OHgbI H pe3epBbI i HepacnpegeneHmk ripx6bixJh. 5. gxsBH)eHgHasq noJixTxKya ipegnpH5T1KA AoJI-KHa olipegeYl51TbC51 Ce1JemIqOIIMH 4aKTopaMH: a) BenTIxqHHOf 6anIaHcoBoiI npx6buix iM 4)OHAOB HaKoHieHI; 6) peHTa6eJibHocTbio npojgalK, o6opasIMBaeMocTbIo TeKyLT.x aKTIIBOB; B) BeJIxqI4HOk xIm:CTOk npx6bLuIm, IHMBeCTRIOHHbIMm noTpe6HocTqIM H BO3MO2KHOCT5qMH HIpeAnpH51TH5{, CTOIMOCTbIO KaIHNTaIia. 6. I4BHgeHgbI no rIpOCTBIM aKHI(HSM BbI1aJ4a1IIBaIoTCqI43: a) qI'CTOk Hipx6bJLH HIpe,npIIpTH5; 6) Hpx6bu-i OT peaZ3aH ripogyKqHx; B) IIpI6bLIIIx ripegiipiH5T OT BCeX B1)OB ge51TenhboCTm. 7. gIAw pOCTa peHTa6eYibHOCTm CO6CTBeHHOrO KarIHTa)ia HCo6XOgHmo BbIHO.IHeHxIe cjiegyionaero ycJioBHS1: a) iipoIeHT 11O 3aeMHbIM ICTOIIH4KaM gOTi2eKH 6bITb HHtKe peHTa6eJIbHoCTIr aKTHBOB ripegnpvmTFm; 6) peHTa6eJIbHocTb npogamK gOrnKHa 6bITb BbIUeC HpogeHTa no 3aeMHbIM HC'rOqHHKaM; B) AOflS1 3aeMHbIX HCTOUHXKOB gornKHa 6bITb Hmae gOiHx CO6CTBeHHbIX ICTOTIHXKOB. 8. I4CTOTIHXKaMii 4¢HaHCHpOBaHxH BOCHpOH3BOqCTBa OCHOBHbIX 4OHAOB 51BYIIOTCH: a) yCTaBHbIlf KaILHTaYl, 4OHAbI HaKOruTiCHHS, LHCTra- ripx6bib, aMOpTH3aqlKH51, KpaTKOCpOtlHbIe ccyqbI 6aHKa; 6) LIHCTaS rIpH6bIJIb, aMOpTH3aqlx5I, JOTrOCpOtIHbIC CCygbI H 3aNMbI; B) YCTaBHbIN KaHIlTaJI, 4)oH)gbI HaKOHJieHHSi, KpegNTbI 6aHKOB, aBaHCbI lOflyTIeHHbIe. 9. Me,yKgy co6CTBeHHbIM o6opOTHbIM KariTranoM N Be.i4xHoHN T,eKyIqNX o6opoTHbIx aKTHBOB He M0IKeT 6bITb CnegyImmero COOTHoIIIeHHS: a) co6CTBeHHbIf o6opoTHbINt KaiiNTaYI < TeKyu1pe aKTHBbI; 6) co6CTBeHHbIfi o6OpOTHbIN KaIHITaJI = TeKYW;INC aKTHBbI; B) Co6CTBeHHbll o6opOTHbIN4 KarIITaI-i > TeKyClIIe aKTmBbI. 159 Eyxra.nTepcKjIyrIeT Ha upegqupHJITIYx H B 6aHlrax Poccu 10. 4CTOmHLKaMx 4OpMXpOBaHmm o6opOTHbiX CpegCTB Ha npegnpwiTRx 5iBaTIOTC31: a) yCTaBHbTIf KaiMTaii, 4DOHAbI HaKOTI[eHNu5, iioTpe6JieHxH, KpaTKOCpOiHbI ccygbi 6aHKOB, KpegopCKa3 3ag0on2KeHHocTb; 6) ivc'roxEnIm Co6CTBeHHbix CpegCTB, gOjirOcpOxIHbIe CCygbI, KpaTKOCpO4HbIe CCygbI, KpeHTOpCKaI 3agOYI)KeHHOCTb; B) KpaTKOCpOxiHbIe ccygbI 6aHKOB, KparKoCpOLHaq KpegiTopCKwl 3ag0oiKeHHOCTb, xCTomHmm Co6CTBeHHbIX cpegcTB. 11. Co6CTBeHHbi4 o6opOTHbI KarixTrai lpegHpI4THS 9TO: a) co6cTBeHHbie cpegcrBa MHHyC YCTaBHbIi KaIsTaJI; 6) BarnoTa 6anaHca MHHyc BHeo6opoTHbie aKTIBbI; B) co6cTBeHHbie cpegcTBa MHHyC BHeo6opoTHbIe aKT]HBbI. 3.8. 3aga mH Ho TeMme WeHeHIwe HOToKZ, zx aHaJIII3 z OHHaHacoBoe LO.PFHO3ZpOBaHHze PVKOBOriCTBO AHaJI]3 gRBxJKYHHe geHeXHbiX CpegCTB - BaKHbiii THcTpyMeHT, Hcnloiib3yeMbEif MeHegmKepaMH, HHBecTopaMx II KpegmaTopamm gii H3MepezH CIOCO6HOCT6 r lpeglIHpTI HOKpbIBaTb CBO]4 pacxogbi HiIH HOPalaTb 3agoiJKeHHOCTb 13 cBoHx Co6CTBeHHbIX pecypcoB. OTTieT O gB1DKmeHxi4 geHe2KHbIX CpegCTB flOKa3bIBaeT BYiIHHHe H3MeHeHxik Ha gZeHe2KHbIe cpegCTBa upegripMxATM B pC3yIbrare IpO]3BogCTBeHHo-XO35iE4CTBeHHoii, HHBeCTiigHOHHOii4 H 4]HaHCOBOA geSiTenbHOCTM. nO5lCHeHHe K pacxieraM: - xmCTbIe upHpocT (yMeHbmeHHe) geHe2KHbIX CpegCTB = (qgC) - yBejiHeH]1e (ymemeHHie) TIgC B pe3yTbrare npOX3BogcTBeHHo- X03,iqCTBeHHOi ge)5TenjbHocTx + yBeaHxeHiae (yMeHbmeH11e) -gC B pe3yJIbTaTe 11HBecTxiWoHHoAi geSTe.TibHOCTrx + yBeniieHmie (yMeHbmeHme) TIAC B pe3yJIbTaTe 4DHHaHCOBOki geqITeJIbHocTx. - TIgC - xHCcTbie geHeaHbIe cpegcTBa. 3anXaHNe: B OgHOM 113 KEYlHbIX KOMMepxieCKi4X 6aHKOB ropoga MOCKBbI o6cjiymxhBae'rc,q aKIIPOHepHOe o6u1eCTBO "cDopcT", OCHOBHbIM B1gom ge5ITeJlbHECT1a KOTOpOrO ARBJUIIeTC5I IIpOX3BO)jCTBO MOYEOTOIO 11 paCTBOpxMOrO K0oe ]a3 11MIIOpTHOrO cbIpb5I, ge-TCKOro iimTaHH11I, IIpOH3BO,gCTBO CyIIOB-KoHmeHTpaTOB, EyKypy3HbIX nianoxIe, KaKaO 11 gp. 160 ByXrau7TepcKl?r _YVeT Ha )peqIpH5ITHFIX H B 6aHKax PoccHH IHpe,ipmTZrHe xaCTO o6paiqaeTcq B CBOf4 6aHK 3a Kpegl4TOM. 06bIrIHO IIoTpe6HOCTb B 3aeMHbIX CpegCTBaX o6oCHoBblBaeTcH Heo6XOAEMOCTbIO C03gaHH1 KPYfHbIX 3anaCOB 4MHOpTHOrO CbIpbq. Bo BTOPOM KBapTaJIe 1993 r. AO "(IopcT" BHOBb o6paTIFIOCb B 6aHK 3a KpeAI4TOM HIpe,OCTaBHB cniegyIoule AoKyMeHTbI: 1. Ta6Jrrxqa 1: OTxieTHbIfi 6ariaHc Ha 1.01.1993 ir 1.04.1993 r. 2. Ta6Jixqa 2: oTxieT o 4HaHCOBbIX pe3yjibTarax 3a 1 KBapTanI 1993 r. 3. Ta6JInra 3: pa6oiasq 4opMa ,n5i cocTaBjieHI5 orTieTa o gBMKeHXK geHe HKHbIX CpegCTB 4. Ta6Jruq;a 4: bopma oTtieTa o qBI>KeH1XH ,geHeKHbIX cpeqcTB. 5. Ta6ruii4a 5: npOrHO3 no 6aniaHcy Ha 1.07.1993 r. 6. Ta6Jizqa 6: IIpOrHO3 110 OTxIeTy o lipx6bIYTsIx N y6bITKax 3a II KBapTaJI 1993 r. HalIaJIbHHK KpegETHOI0 orgeyia C HeTepleHl emM JerT OT Bc gpy2KeCKHX peKOMeHgaqH4 N HpOCXT Bac BbIfIO.IHHTb AYIA Hero cnIegyioiyiio pa6oTy: 1. CocTaBiTb oTxieT o gBHmKeHK1 4eHeMKHbIX cpe,;CTB AO "(IopcT" 3a 1 KBapTani 1993 r. Pa6otiaui bopMa OTlIeTa I cxeMa oTtieTa rlHpxnaraeTC5i (Ta6rnTia NQ3, NQ4). 2. gaTb OTeHKY geHe>KHOrO 11OTOKa N peKomeHgaqK no ero KCIIOJlb3oBaHRIO lipN peieHNH Bonpoca O lIpegOCTaBfleHNN KpegHTa. 3. HIpOBepHTb N O1eHHTb i1pegCTaBjieHHbIH4 nporHO3 no 6aTiaHcy Ha 1.07.1993 r. N OTxIeTY O 4fIHaHCOBbIX pe3yJIbTaTax (Ta6nHga NQ5, NQ6). 161 yxrainepcmdr yYer Ha HpeAJpJTRHJr H B 6axmax PocciR AO "(Dopucr" oTrle'rHb7Na 6anaHC Ha 1 SIHBap5I H 1 anpenli 1993 r. (B TEhIC. py6.) AKTHB 1.01.93 1.04.93 1faccHB 1.01.93 1.04.93 1. OcHoBHble 4OHiij_ 624600 622519 1. I4cToxmm co62TBemmAx --CJACTB O6opyxoBaHHe 38553 43645 YcTasH6I! 4OUg- 239823 239G76 He3aBepmeHHbxe KanKTajmHbie BEolKeEaHIU 128762 148598 Pe3epBm-ftr 4o; 60000 60000 gonrocporEFJe dbHuancoBbie BnolKeHIM 40166 107118 4oHpbi cueEU-,a3HaxeHKf 1761903 1819F23 M1oro o 832081 921880 Hepacnpegeneieaia npx6bmb 1933304 875778 1. 3anacbi u 3aTpaTwl 14oro 2061726 2999977 rIpo0H3Bsoc'rBeHbIe 3anacbI 703659 1442174 II. Xonrocpo'mbie naccMEbI Manoeimibie u 6blcTWpoa3HanlEBaiouVeca 3368 3238 gomrocpoxabie KpeguTbI 6aaKoB 50 73 EpegmeTbi He3anepmea.oe npOH3BO CT]o 149801 531774 14Toro 50 73 roToBa_ npo __ _ _ __ 4 104471 97695 111. PacxeTbi H nporiae naccnBbI- _ _4Tor_o 961299 2074881 KpaTKoCpoXbHIe KpegHTbI 196410 1074910 111. _ eHe_ u _ cPe_cTBa_ pacx_eTbI U npo_xe aKTnBE_bI KpaTKocpoe 3aftMbI 11 5 PacqeTbi c Ce6HTopa_ _ PacxfeTbI c Kpeg0TOpaM_ - 3a ToBapbi, pa6OTbi Ha ycnyrH 902541 1445776 - 3a ToBapbi 754093 1558657 - 0go4epEMMH ipegip THUFMQ 9351 18070 - no ownaTe TpyAa 20114 27989 - c 6DoXA*eToM 109411 57944 - no coqHamibHoMy cTpaxoBaRHIo 22787 18342 - c nepcoEajiom no upoxam onepainnm 1524 1693 - no BHC6xoA2eTblam cqeTaM 16080 829 - c npo4aim ge6HTopaMm 14133 25096 - c 6iomgKeTom 256391 213103 ABancbI BbigammHbe Roc'raBWEaKaM a no09psmuKam 1295004 1699340 - c npoMH KpeAUTopam 1450 1404 KpaTKocporIBBIIe (aHaHcoBbIe nnoiAeHNA 11015 38000 ABaHcbI nonytieHeEi,e oT noKynaTenek - 688694 Kacca 26 63 goxogmI 6ygyEax nepiogtos 18 18. Pactiewr6it cxzer 86054 77143 pe3epB npegxc'MosnEx pacxogoB n 2911 nnaTexKe_ _ BaniioTHbi exCqeT 105768 203809 HTmro 2270265 3583951 npoWqe g _eHe_KHbIe cPeA_cTrsa _2919 13691 Bcero flaccHBbI 4332041 6579001 Ilpoxre aKTHBbl 915 1615 14Tom 2538661 3582240 Bcero aKTaBi_3bl 4332041 6579001 162 ByXra.T1TepcKHff yrieT Ha Hpe, IfPHHTHHX i B 6aHKax PoccH.r AO "DOPCT" oTtieT O rpH6bInsix 11 y6biTKaX 3a I KBapTaIi 1993 roqa (B TbIC. py6.) HammeHoBaHHe noKa3aTeIS I KBapTani 1993 r. BbIpytIKa OT peanwIa3LqI4 3388117 3aTpaTbi Ha npo!3BoCTB0o npopyiqxn 1538860 gpyrme 3aTpaTbI * 500042 Pe3yJibTaT OT pean3ai4M (BanoBasl iipm6buib) 1349215 Pe3ynbTaT OT npoxlesi peanK3a_ __ npD6bInb 11919 y6biToK 30 gOXOgbI OT BHepeanl43aLioHHbIX oriepauqf4. B T.tl. no 15846 geHHbIM 6yMaraM OT JoOneBoro yxlacTM B Crl PacxogbI OT BHepeanT43a40HHbIX oriepainwi 8688 YIToro npl46bmeH 1539027 y6bITKOB 8718 EanaHcoBasl upH6bmb mnM y6bIroK 1530308 fIaTeKm B 6iogmeT, r1iH4MaTae-m5i 546972 - 4iaKTwqecK% BHeceHo 386565 LINCTa3i npH6buib (ripm6bmb rociie yrLTiaTbi HanoroB) 983336 K gpyriM OTHOCSITC5i: - HaJIOP Ha go6aEuieHHyIo CTOI4MOCTb; - aKIV43bI; - Hanor c o60pOTa. 163 RyxraJ rPepcKHIY _fWer Ha ilpe,IJ4pHFIT5IHx H B 6aHKaX POCCHH Ta6rnzga 3 Pa6ota5I bopma Y15I5 cocTaBjiexirs OTxIeTa o JgsBHXeHH4 geHex(HbIx cpegcTB 3a 1 KBapTaji 1993 r. AO "(DOPCT" (B TbIC. py6.) Ha 1.01.93 Ha 1.04.93 YBenIateHlle (yMeHbmeHIle) Ha I KBapTaJI KaTeopx * AKTHB OCHOBHbIe CpeqcTBa no flepBoHaiiarlbHofl 1089213 1093583 +4370 CTOHMOCT_ HaxNCJleHHbI4 H3HOC 464613 471064 +6451 IXg OCHOBHbIe CpeqCTBa no OCTaToqHOH CTOMMOCTH 624600 622519 -2081 14g 06opy)qOBaHme 38553 43645 +5092 He3aBepmeHHbie KanHTanbnbie BYIoAiCeHRR 128762 148598 ___ +19836 __ oiionrocporHbie eHiaHCOBbIe Bno2KeHim 40166** 107118** +66952* rlpoH3BoqcTBeHHbIe 3ariacbI 703659 1442174 +738515 nx_ MBr 3368 3238 -130 _ _ nx He3aBepmeHHoe ILpOH3BOgCTBO 149801 531774 +381973 __X_ roT'oBa5i npop_yvKdi, 104471 97695 -6776 nx_ PacxieTbI c ge6fTopamm 2331961 3247919 +915955 nxg KpaTKocpolaHbie 4DmHaHCOBbIe BYiO)KeHkM 11015 38000 +26985 __C_2KHbie Cp__CTBa 194767 294706 +99939 . ___C I_Ipox__e aKT_ABbl 915 1615 +700 _4gI YCTaiBHbifl (DoHg 239823 239676 -147 __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ____ ._ _ _ _ __ _ _ _ _ _ _ _ _ _ _ ___ _ . . Pe3epBHbIfi qoHg 60000 60000 _ nixg 'DOHgbI cneiiHa3HatieHM 1761903 1819523 +57620 nxJ jofrlocpoxiHbie KpegxTai 50 73 +23 . t KpaTKocpotiHbie KpeqHTbI N 3aMMbi 1196421 1074915 -121506 _ l PacqeTbl C Kpe wro paMN 1070915 2509018 +1438103 H)xI AOXOgbI 6ygynixx nepHOPoB = 18 18 = Hx Pe3epB npe;CTODlmNHX pacXoqoB N nnaTe2Ket 2911 -2911 nx, qC - geHe2KHbie CpegCTBa I XJI - IHpOH3BOg;CTBeHlHO-XO3AINCTBenHa5 geqTeCJbHOCTb 14 - XHBCCTHqIOHHa5i Je5iTehilbHOCTb q - dHaHCOBaH pe5iTeCfbHOCTb ** goJnrocpolmbIe 4xHaHCOBbIe BJrToKeHsIU cKJiagbIBalOTCsI H3: IIaeB N aKIIHi& pipyrHX npernppHsTHi; o6juNraqmIH; IIpegOCTaBJIeHHbIX 3akMoB; IIpOqHX. 164 EyxrazrrepcKffk yMeT Ha HpqHpIHHTfHZx * B 6aHKax PocczH Ta6rnva 4 AO "(DOpCT" OTT4eT 0 ,gBJKCHHI4 greHe2KHbIX CpCgCTB 3a 1 KBapTani 1993 rojga (B TbIC. py6.) qB1¶2KeHme geHe2KHbix CpeCCTB B pe3yJIbTaTe HIpOH3BOACTBeHHO-Xo35IfiCTBeHHOH geSTeflbHOCTI4 1114CTa5I Hip 6buIb )gOXogbI m pacXogbI, BKRIOXICHHbIe B pacxieT ximcTOI rIIpH6blnI, HO He CB5q3aHHbIe c rionyieHx4em (pacXogoBaiH4eM) AeHC2KHbIX CpeCCTB: M3HOC YBenHi4eHme (yMeHbineHiHe) ,geHe2KHbIX CpeCgCTB B pe3yjbTaTe yBenIHmeHHS (yMeHbfLueHH) o6opoTHbIx aKT14BOB H KpaTKOCpOTIHbIX o6513aTenbCTB: /I3MeHeHme ge6HTOpCKOf 3agoniKeHHOCTH 143MeHei4e MaTepHa1TbHbIX 3aIIaCoB 143MeHeHHe Kpe,HTopCKOf4 3agonKeHHOCT_ _ I43MeHeHHe pe3epBa Ipe,gCTO5uIX pacxoygoB M3MeHeH4e (POHqOB cneg. Ha3HaTIeHm YBeTIHLieHHe (yMeHbmieH4e) tiHCTbIX geHeXKHbIx Cpe,CTB B pe3yflbTaTe rIpOH3BOgCTBeHHOHI qeTeCW3bHOCTH gB4ŽKCeHme geHeCKHbIX CPCqCTB B pe3yJbTaTe 14HBecTI4IWOHHOf4 geiSTCJIbHOCTH I43MeHeHHe OCHOBHbIX CpeCCTB 143MeHeHHe 3arIacOB o6OpyJOBaH__ _ I43MeHCHme He3aBepliiCHHbIX KaIIBrOAKeHm_ _ M43meHeHze AOHrOCpOtHbiX ¢HHaHCOBbiX Bjio2KeHzfi 1TMCeHeHHCe npoxixX aKTHBOB YBeomxieHme (yMeHbiiieHme) Lu4CTbiX geHexHbiX CpegCTB B pe3y,bTaTe HIHBeCTHIUIXOHHOIeI 5TeCJbHOCTR ___ ,BqKeHHme geHe1KHbIx CpegcTB B pe3yXIbTaTe 4)XHaHcOBOf4 geCTeCJibHOCTH 143MeHelHIe XCTaBHoro boHAa I43MeHeHHe KpaTKOCPO4HbIX Kpeg4TOB M3MeHeHHe gOflCOCPOtIHbrX KpeAHTOB I43meH=Hl=e KpaTKOCPO4HbIX4HaHcoBbix BJiloKeHHH YBeJImliemwe (yMeHbnleHIe) HII4CTbIX geHe2KHbIX CpegCTB B pe3ynIbTae 4DMHaHCOBOf ge5iTeCYbHOCTH_ 06runHf geHe.)KHbIH rIOT'OK HIpHIpOCT ,eHe2KHbrX CpegCTB * O6o3HaxieHue B 0 o3HaxiaeT, tITO 9TOT rioKa3aTeJIb cnIegyeT BblxinTaTb. 165 Byxna.2TepCKmIf yWeT Ha ripeqlpHHsTrzx H B 6aHKax PoCcHY MeTo, 4¢KHaHCOB0rO riporHo3I40BaHM5 nfo3B0oYI5eT rIpegr IPHTZO O1IpegenmTb Heo6xogxMyio BernimT4Hy 4)HaHcMpoBaHHs rpM 3agaHHoM yBevMHeHim BbIpyxiKH OT peanM3aMyM. HpoBepbTe ripOPH03 AO "'DOpCT" Ha ocHo0B 6aJJaHca H OTx1eTa o npm6bmsx 4 y6biTKax Ha 1.07.93 r. H gaRTe peKomeHgagV 6aHKy no ero oueHKe. Ho ripOrHO3aM MeHeg2KMeHTa rpe)npHmTmH BbIpyqKa OT peaTIx3aiU,H BO II KBapTaiie 1993 r. yBenj-i4xmTcR 11o cpaBHeHHO C 1 KBapTanjOM 1993 r. Ha 25%, trTO cooTBeTcTByeT 847029 TbIC. py6. H C0CTaBJT 4235146 TbIC. py6. rIpH ripoBCpKe riporHo3a 6anaHca m oT''eTa o nipHI6bIuSIx H y6bITKax PYKOBOgCTBYkTCCb CnepNIoIlwM: Bcero oroTpe6HocTb B 4MHaHcHpOBaHHH = fpoIHO3HpyeMoe yBeinitiemHe aKTmBOB - HpOrHO3HpyeMoe ysBeJ1HeHiHe KpaTKOCpO4iHbIX o65I3aTenbCTB. T1gC 3a CtiCT BHyTpeHHHX HCTOTIHMKOB = IpoPHo3HpyeMbIR geHeKmHbIl nOTOK - BbIrIJaTa AHBHAeHAOB. gorfon1HxTen-lbHa.q rioTpe6HoCTb B (HiaHCXpOBaHm = Bcero rioTpe6HOCTb B 4)HHaHcHpOBaHxx - T4IJC 3a CtIeT BHyTpeHHHX xCTOtIHHKOB. Ta6ngma 5. rIporHo3 6anaHca AO '(opCT' Ha 1.07.93 r. (B TbIC. py6.) AKTHB 1.07.93 nHacCHB 1.07.93 OcHoBHbIe cpegcTBa 778148 YCTaBHbIfI 4)oH 813093 O6opygoBaHme 54556 _pyrme 4oHqbI 2442939 HC3aBepmeHHbie KaII. Bno2KeHmH H gonrocpoiHbIe 319645 gonirocpoxiHbie CCyqbI 73 (mHaHcoBbie BnoyeCHH 14Tror,o 1152350 KpaTKocpotubie ccypbI 1343638 3anacbi H 3aTpaTbI 2593601 KpegHTopCKaq 3136273 3agOjI2KeHHOCTb AeHe2KHbIe CpegCTBa 368382 KpaTKocpoxHble 3afmbI 487808 Cx4eTa K IIOnflytIeHHO (ge6wropcKaA 4107398 Bcero naCCHBbI 8223751 3agOnmeHHOCTb) Hpoxime aKTHBbI 2018 _ _ _ _ Bcemo aKTHBbI 8223751 _ Ta6imiga 6 IporHo3 oTxieTa o IIpH6buIIx H y6bITKax 3a II KBapTan 1993 r. 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NbIN, AKTHB HaCCmB 010 .00 3000000000.00 011 .00 100000000.00 012 .00 27638541.07 015 .00 9395297.63 016 .00 501674496.51 018 .00 3623880.00 031 222462269.32 .00 032 11668320.00 .00 033 .00 .00 034 .00 .00 161 2837579852.44 .00 169 .00 2259047208.00 191 550000.00 .00 192 245000000.00 .00 345 .00 17279070.05 355 800800000.00 .00 376 .00 .00 461 .00 1643261.24 467 .00 975405331.01 468 .00 9792867.34 471 .00 .00 475 155879630.00 .00 477 6143214221.64 .00 478 399219444.00 .00 618 .00 .00 620 481529695.00 .00 643 .00 10500000.00 644 .00 20448400.66 653 .00 .00 168 EyxraurnepcKHA yqeT Ha HIpeglJpJ THHX H B 6aHKax Poccifx 654 325460210.00 .00 700 .00 114591.78 711 .00 384744327.66 712 w00 .00 713 .00 377253597.40 714 woo 4180000.00 716 164652907.55 .00 722 .00 1486626.42 723 .00 .00 802 .00 .00 808 .00 .00 809 .00 .00 816 407019370.11 .00 821 .00 .00 822 14435152685.98 .00 823 .00 18435000000.00 825 200396831.00 .00 890 212322912.91 212322912.91 893 1776950000.00 1776950000.00 900 .00 .00 902 .00 .00 904 278266450.40 1371471136.17 921 262337911.00 .00 923 39370918.76 .00 924 .00 .00 925 39754013.60 .00 932 .00 .00 940 37100552.59 .00 941 13998950.00 .00 942 40425411.64 .00 943 .00 150817626.78 944 .00 .00 945 .00 13973010.36 950 6318742999.44 .00 960 .00 .00 969 .00 .00 970 .00 .00 971 .00 .00 979 .00 .00 980 .00 6185093374.39 981 .00 .00 ____________ 35849855557.38 35849855557.38 NQ/NQ OCTaTKI 9921 23489125570.23 9925 100000000.00 9929 .00 9931 .00 9941 89495000.00 9959 818.00 9960 96110002.00 9971 26026989.64 9973 .00 ___________________ 23800758379.87 rlpeC3MeHT rYIaBHbIi 6yXranITep 169 ByxraJrTepcKHd YylelT Ha fPC,4pfIqTI15IX If B 6aHKax PoccHHi 3KOHOMW-IECKIE HOPMAThBbI Ha 1 5IHBapA 1994 ro,a YCTaHoBfeHHbif4 HOpMaTmB K 2985261.05 HI1 = A 688036 0 0.43 min OUYCT4MOe 3HaxieHue 0,04 K___ 2985261.05 He HmKe 0,1 1-2= 2_ 0.44 Anpw.p a~ 8679380.23 x 2985261.06 800 He HMxe 0.15 A np(M.44 873281.21 IK= 2985261.05 1:25 min 0,04 H3--= -~- - 0.14 O 21669319.21 K, 22905908.79 7 He BbIMe 0.7 C 1802848.07 JI A 19187419.26 He BbIMe 0,5 H 6 - 10.64 - C 1802848.07 He HHIKe 0,5 JI A 19187419.25 _ A 28060597.36 J1 A 19187419.25 Minm gOnyCTHMOe 3HaT4eHie 0,3 H7= - -1.53 0 B 12679816.28 KS 84322.50 max gOnyCTiMOe 3HaxieHme 1 HS8= =0.02 K+ 0 3437411.05 P 296227.10 maxAOnYCTXMOC 3HaqeHme 0,5 H 9 - - 2 - 98 O5 = 0.10 K 2985261.05 170 Byxraj1repcKHk y_Ier Ha ipeqqupH!H rTH5x H B 6aHKax PocczH OTtIET o iipiI6bImix II y6yiTKax KOMMepxieCKOrO 6aHKa Ha 1 aripeJim 1994 ro,ga CrieuH4)Kaq gOXOgOB H paCXOAOB, CIINCHHbIX Ha C4eT Ng 980 'Hpm6buin H y6bITKM OTxIeTHOrO roga Ho cxieTy NQ96 "gOXogbi 6aHKa Hlo cxie'ry NQ 97 Pacxogbi 6aHKa' Ho c-OeTy Ng 971 "PacxogbI Ha cogep- (KpoMe cteTa NQ97) 2KaHNe annapaTa ynpaBleICsX HaaMeHOBaHNe gOXOAOB CM CyMMa Hai4MeHoBaHae ,gX0JOB Ca CyMma HaBMeHoBanae CZ ICyMMa MB. 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CcygbI, BbIgaHHbIe pa6oTHmKaM 6aHKa 118427 2.1. - nog npoueHTbI 14785 2.2. - 6e3 B3HMaHiH r1pOqeHTOB 103642 3. CcygEi, BbIgaHHbIe XMeHaM CoBeTa BaHKa 16000 3.1. - nog npoueHTbi 3.2. - 6e3 B3mMaHmm UnOpeHTOB 16000 175 EyxraJrTepcKHs# yTieT Ha npe,grpHmqrHsx H B 6aHKax Poccfffr OT'4ET 0 IHPI4BbIJIMX 14 YBbITKAX Ha oTemyTo Ha npegblgyrmy KOMMEPHECKOrO BAHKA gaTy orxeTHyIo gaTy HpogeHrHBrifgoxo,g 1. CpegcTBa B 6aHxax H KpegHTHbiX yMpexqgeHxIX 9154728 15370 2. KpegmTbI 6478178 197817 3. fln3nHr KJIneHTaM 4. gionrosie CeHHbIe 6ymara 5. JApyrxe NCTOWRoNH 6. BCErO fOXOAA Ho HOUEHTAM 15632906 213187 H7poeHT-rne pacxog-b 7. geno3nTbi 6aHKoB 1' KspegTHbUX ynapeŽagemi 5509276 151386 8. feno3wTbl KIIHeHTOB 408197 2927 9. BblmyugeHHbie geHHbie 6yMara 10. BCErO PACXOgOB HO nPOLIEHTAM 5917473 154313 11. tIHCTbIV goxog Ho HiPOLLEHTAM 9715433 58874 SecnpOgexHTHrbJftfgXoc 12. goxog OT TOprOBwim nnOCTpaHHoH BaTIIOTOa 13. LpyrOn ToprOBbiH goxog 14. TpaCToBbIe onepaina N areHTCKHH gOXO) 15. LINCTblI )gOXOg OT BXOJKgeHHH B qeHHbIe 6ymarx 16. Jpyrol TeKyI4 goxog 304012 47027 17. BCErO BECHPOUlEHTHOrO TEKYIIqEPO ROXOQA 304012 47027 18. TEKYIIAI4f4 JOXO4 10019445 105701 BeCCrpOZeHTlneI pacxogAx 19. 3apa6oTHas nnaTa 523737 3183 20. MaTepHaabHoe noouipeHie 21. 9acnnyaTaiuoHHmne pacxogbi 22. PacxoggbI Ha npao6peTeHne MBH 9477 23. gpyizxe TeKyn4we pacxogbl 5046688 22693 24. BCErO BECHPOUIEHTHbIX PACXOgOB 5579902 25876 25. TEKYIIIH4 PE3YYIbTAT gO BbI'IETA PE3EPBA HA BO3MOKHbIE HIOTEP14 Ho CCYfAM 4439543 80025 26. M3MeHeHme pe3epsa Ha 5o3Mo0KHbie noTepC no ccygam 192491 80025 27. HpH6bunb go Hanora Ha Bee 4247052 17427 28. Hanor Ha npm6bmb 6aHna 1889836 62598 29. x4ncTan npn6burb go HenpegBxaeHHoro goxoga (pacxoga) 2357216 -241 30. HenpegBNigeHHbie goxogbi (pacxogbi) 326562 31. 'I4HTASI HP1I4BbIIb (YBbITOK) OTLIETHOPO nEPHO,A 32. tbicTari npn6bmb Ha ogHy axgmo (nak) 2683778 62357 33. 06,begzHeHHbnmlx& gHBeHp Ha ogHy aKLgmo (natl) 176 yXraIT7epcKmff yrler Ha Hpeqrrpu3rHfTHx u B 6aHKax PoccHH 3aImNKa 10: gBWReHmCe Co6CTBeHHbIX CPpeCTB TbIC. py6. CT. 6an. OTtI. Ha oTtieTHyIO gaTy YCTaBHbIN KaIIKIaTaI (IIpOCTbie aKIUYll mINl nall) 22 3000000 1. BxoAiqixf OCTaTOK 103920 2. BbIxywieHHEbIe IIpOCTbIe aKIiu4 (NiJ riIa-i) 2896080 3. gpyr'Ne gBx2KeHMA 4. KoHemHbiIN OCTaTOK 3000000 (cTp. 1 + CTp. 2 +/- CTp. 3) HPHBwier4jpOBaHHbIe aicuRi 23 5. BxoAWDg4N OCTaTOK 6. KoHBepTNpyeMbIe B IpOCTbIC 7. Hpoxiie AB1aKeHI5 8. KOHCetHbIfN OCTaTOK (cTp. 5 - cTp. 6 +/- CTp. 7) 39mcCHoHHbIe Pa3HxqbI 24 9. BxogRiiWfN OCTaTOK 10. YBenmT4eHme (yMeHbIueHme) 11. KoHetmHbIf OCTaTOK (CTp. 9 +/- CTp. 10) npH6bInb 486230 12. BxoARiuja OCTaTOK 25 23273 13. q14CTa.9 npN6bL1b 3a oT'eTiibif4 nepNoA 2683778 14. gNBLgeHJbI, HaqxCJICHHbIe B OTtieTHOM nepmoge 2220821 15. KoHelHbIHt OCTaTOK 486230 (cTp. 12 + cTp. 13. - cTp. 14) [IepeoueHKa OCHOBHbIX CpeqCTB 26 16. BxoqRiugi OCTaTOK 17. )IooqeHKa CV4CHKa) 18. KOHeqHb,I4 OCTaTOK (cTp. 16 +/- cTp. 17) 177 EyxIaJITepcKJirHf YlT Ha JpeCq'pH5TH$X H B 6aHKaX PoccxH 3amIcKa 9: OcHoBHbIe CpeCgCTBa H emaep4anbHbie aKT'HBbI TbIC. py6. KOHex riepNoa H aianO iepmojga rIepBo- AMop- OCTaTot - nepco- AMop- OCTaToxi- HatiaJI. TM3a- Ha5S Hax.afl. Tm3a- Hasi CTOHM. LIH CTOHM. CTOHM. IIS CTOMM. 1 2 3 4 5 6 7=5-6 3gaHNsI H COopy2KeHI 06opygoBaHme H Me6enb 4659 132 4527 2808 49 2759 Bbmi4CJIITeJIbHaH 107069 3029 104040 6863 120 6743 TexumKa 81456 2305 79151 1556 27 1529 TpaHcnop'rHbie cpegCTBa 3320 94 3226 50 .8 49.2 gpyroe o6opygoBaHme He3aBepmeHHoe cTp-BO 7342 208 7134 10 .20 9.80 IpoxIme 28774 2094 26680 2971 2971 HemaTepmanbHbie aKT3BbI Bcero 232620 7862 224758 14258 197 14061 3armcKa 7. HAJ1oI'r TbIC. py6. Ha OTtIeTHylO ,gaTy Ha nipe,gbOigyn OTTieTHYlO gary 1 2 1. Hanor Ha ripH6buib (goxog) 3a iepmog - Bcero 1889836 17427 1.1. - B (DegepanbHbIk 6ygiKeT 944918 17427 1.2. - B MeCTHbif4 6iogxeT 944918 2. gpyrHe HanorH, KpoMe HajOrIOB, Hatimc.TieHHbix Ha 3apnIaTy H gpyr'e coUIHanbHbIe BbIrUxaTbI, BbIrLTIaxteHHbIe x3 flpH6bmi4 rIocnie Hanoroo6jio)KeHFM 3. HaiorTH H c6opbI, oTHocHMbIe Ha pacxogbi 6aHKa (cq. 970) 66849 484 178 ByxraITepKfyf 'lqeT Ha riegn'pmHTr&x Er B 6aHKax PoccH# 3a4rIcKa 3: AHaJIH3 Kpeqi4TOB Ta6njrna 1. gBnKCH1e KpegTOB TbIC. PY6. A13H2KeHHe CCyp KpaTKocpoTlHbI gonrocpoirnbie Bcero e CCyJbI CCygbI _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 1 2 3 1. HaxiayibHbiI4 OCTaTOK 3ag)o3TKeHHOcTx (BKnIotian ripoCporleHHyio 3aAojuKeHHocTb) 1199887 643 1200530 la. 13 HfJX: 3a ctleT eHrpanH3oBaHHbIX peCYPCOB LeHTpaTibHOrO 6aHKa POCC1iCKOii KeHHOCTU 2. CyMMa npocpoqeHHbix 250 250 54 54 rfpoqeHToB, yEmTbiBaeMbIx Ha p/c 620. 780, 904 3. Bcero (1+2) 250 200000 242225 442475 18055 17200 35255 4. KoJIH'1eCTBO goroBoponB no 7 9 16 3 3 6 n,pOCpOtIcHHb1M RpegUTram CrIPABO4HO: 5423603 1200530 5. 06igasi cyMMa KpegmTOB, BKJHioxaH flPOII,eHTbl 5.a. KpegmTbx, BbJ)aHHble Ha OCHOBe KpegMT1bIX goroBoPoB 5423603_ ___ 1200530 186 The Economic Development Institute (EDI) invests in people and ideas as the most powerful means of development. It helps the World Bank and its member countries achieve the goals of equitable and sustainable development by helping them design and implement better policies and programs. To this end, EDI facilitates a learning dialogue on development through structured exchanges of ideas and experiences among people. For information on EDI publications write to: Learning Resources Center . 3 Economic Development Institute The World Bank 1818 H Street, N.W. Washington, D.C. 20433, USA Tel: (202)473-6351 Fax: (202)676-1184 Telex: MCI 64145(WORLDBANK) 0 0 'Earn.~~~~~1