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Banking Operations - Moroz AM

10.2. ФІНАНСОВІ ЗВІТИ БАНКУ ТА ОЦІНКА ЙОГО ДІЯЛЬНОСТІ

Zvitnist yak warehouse method of the accounting region - yogo final stage. Фінансова звітність is a system of interdependent ones that are visibly impersonal, that is, the image of the financial institution that results in the bank for the zonal periode. Vona storagenaetsya for dopomogo pidrahuvannya, grupuvannya і spetsialnogo oboblennya giving flowing accounting region.

Складання фінансової звітності, як і ведення фінансового обліку, regulated by international standards in accordance with the laws of Ukraine. Фінансова звітність ґрунтується на даних аналітичного й синтетичного обліку.

Vazhlivoyu vimogoyu to fіnansovoї that statistichnoї zvіtnostі Je dostovіrnіst that realnіst Informácie, SSMSC zabezpechuyutsya dokumentuvannyam bankіvskih operatsіy, holding perіodichnih іnventarizatsіy for Relief yakih kontrolyuyutsya that utochnyuyutsya nayavnіst i vartіst aktivіv that pasivіv bank tsіnnostey that operatsіy scho oblіkovuyutsya on pozabalansovih rahunkah.

Obov'yazkova vimogoju up to the financial and statistical statistics of the past, the ability to display the images of the past with analogous pokaznikami past period. Lisha on the basis of the basics can be accessed in the form of a bank account, predict the tendencies in the development of bank operations.

To the warehouse of financial responsibility, include the accounting balance, the name of the pributki that zbitki.

Prior to the statistically significant increase in the number of loans for deposit investments in national and foreign currencies, interest rates, operations with local paers, these bank operations.

Banking balance is the accounting balance sheet, a kind of investment rate, active, passive and strong capitals in the form of grotesque dates. The active and passive balance can be supplemented with the balance of the Stat. Kozhnaya statka characterize the kind of gentleman's possessions in the dzherel's form. The balance of the group is equaled to the economical zmistom and rozmischuyutsya zgori to the bottom in the world znizhennya lіkvіdnostі (active rahunki) і збільшення строів збов'язань (пасивні рахунки).

Commerical banks store the average monthly balance. Shodenne of the warehouse is the balance of the accounting in the banks. Vono zabezpechuє shodennyi і povnyi oblіk bankiivskikh operatsіy ta control over the presence of groshovyh koshtiv і tsinnostey, yakі rozmischeny in the bank.

The balance sheet is to liquidate the litter (balance) of the accounting area on the date, to that in the bank's practice, ya nazivayut saldovim. Crim balances of the balance-balances of balances (the monthly balance sheet for information about the turnover of vihidny dumps for balansovimi and pazazalansovimi rahunkami), komercin banks zapryadayut mіsyachny balansovy zvіt. Vin is characterized by a financial host of a bank, a yogi activist, a zobovian, and a dowager at a penny date on a song date. Usi sumi in the balance sheet is determined for the signs of residence in that currency.

Activation of the balance sheet of a commercial bank includes the following basic steps:

• Currency, coin and banknotes.
• Дорожні та інші checks.
• Koshti in korespondentskih rahunki from the NBU and in other banks.
• Deposit that credit in banks.
• Цінні папери в портфелі банку на продаж та інвестиції.
• Кредити та фінансовий лізинг, надані клізинтам.
• Інвестиції в асоційовані та дочірні компанії.
• An intangible activation.
• Material activists.
• Інші activator.

Zobov'yannya in the balance sheet in the form in these states:

• Correspondent Rahunks of the National Bank of Ukraine and other banks.
• Deposit that credit, otrimani vіd інших bankів.
• Credits, отримані від НБУ.
• Strokovi deposit klієntіv that koshti before zapitannia.
• Власні цінні папери.
• Інші гобов'язання.

Prior to the capital capitals, the bank is able to leverage statutory capital, non-surplus funds, and reserve on-line, past mines, and funds and reserves to the bank.

Фінансові результатти діяльності комерційного bank vіdbiivayutsya kvartalnіy zvіtnostі pro pributki iz zbitki. Інформація про доходи та витрати наводиться у двох колонках: перша детальлізує доходи або витрати за звітний квартал поточного року настастаючим підсумком, and the other - for the previous period of the last fate.

Звіт about pributki this zbitki ґruntuєtsya on the conception of grosovyh streams for income that vitrates, yakі grupuyutsya їхнім економічним character. Дохідні статті форма звітності розміщені у її лівій частині, а витратні - у правій. At tsjomu kozhnyj a group of profits on horizontally it is analogous to a group of vitrates. Tse dae zmogu otsіnyvati sobivartіst formvannya rіznih gruppy resursіiv і bezposerednіy chisty pributok (zbitok) vіd operatsіy. Come and vitradi vidbiyuvayutsya in the region in that period, in a buly zroblenі chi zdіysneni, unseasonably in fact otrimannya chi razlichi groshovikh koshtiv. Yaksho ochikuyutsya, scho ekonomichnyi vigodi vikikatimut by the stretch of many zvіtnih periodnev i zv'yazok with income mozhe buti viznacheniye alternately, vitrati vidobrazhayutsya zvіtі pro pributki that zbitki on the basis of systematic procedures of private rozpodilu. In such vipadkas vitrati ryglyadayutsya yak znoshennya abo shock absorption.

In the case of a perverse viglyadii zvіt about pribudki, those coffers of commercial banks can be taxed as follows:

Yak has already been designated, statti income and vitrate urahovuyutsya otsitsniyutsya at the time of sale of the asset abo in the world nadannya ambassador. Усі доходи и витрати set, sho stosuyutsya zvіtnogo periodu, majut vіdobrazhatsya у цьому most perіоді незалежно від того, если були отримані або аплочені кошти. Vitraty ta come, pozhyazany zyimi vitratami, majut vidbivatisya at the accounting region in one and the same zvіtny periyod.

Zgіdno s Law of Ukraine "On Introduction of Change log that dopovnen to the Law of Ukraine" About opodatkuvannya pributku of companies "sukupnіst usіh dohodіv Got NAME" valovі income "and sukupnіst vitrat -" valovі vitrati ".

Vihodyachi s tsogo at viznachennі pributku scho opodatkovuєtsya, gross dohіd komertsіynogo bank for zvіtny perіod zmenshuєtsya for the amount of gross vitrat that the bag amortizatsіynih vіdrahuvan.

It is important to be special: a rosarunok of an obedotkovuvanogo pribudku without a middle age, not an infringement of the form of a balance-sheet surplus of the commercial bank of a payer's pay. At zv'yazku zim komercitsimi banks zdіysnayutsya two seem to obliku: fіnansoviy ta podatkovy.

Podatkovih Obl_k is played with s metoyu nakopichennya danih about valovі revenues that valovі vitrati komertsіynogo bank i vikoristovuєtsya for skladannya podatkovoї zvіtnostі (deklaratsії about Prybutok bankіvskoї Install she dodatkіv to neї) and fіnansovy Obl_k - for skladannya zvіtnostі about pributki that zbitki, tobto for viznachennya fіnansovogo result .

The order of the charge of the sub-bank region is to be calculated by the bank independently before the legally prescribed law, the procedure for conducting the financial sector is determined by the National Bank of Ukraine.

In order to ensure that the bankruptcy of the commercial bank for the financing of the region is subject to taxation,

Зак інчення таблиці

The result of the sub-region of the official month is given for tabl.

Прибуток до оподаткування дорівнює:

200 (1) + 300 (4) + 1 (8) - 5 (2) - 1 (5) - 20 (7) = 475.

Suma zmenshennia povyatkovogo zobov'jana - 20 (6).

The otze, the payment for the surplus zgіdno from the commercial bank of the commercial bank to become (475 х 30/100) - 20 = 122,5. Clean the surplus - 352.5.

Zrobimo rozraunook the financial result zgіdno z fіnansovim oblikom.

The surplus:

200 (3) - 5 (2) + 300 (4) + 1 (8) - 1 (5) - 20 (6) = 475.

The flow for the surplus is 475 x 30/100 = 142.5.

Clean the surplus - 475 - 142.5 = 332.5.

Otzhe, 20 UAH bank overpaid podatku Bulo on Prybutok in zv'yazku s tim, scho for zvіtny perіod Bank Bulo otrimano dohodіv less then, nіzh narahovano, i boule zdіysnenі vitrati, scho not vvі- yshli to gross vitrat and sklali yogo debіtorsku zaborgovanіst .

Bankovys come to that vitrati to settle on rahunks of the shoemy and syomogo klassіv, and the pributok - on rahunkah p'yatogo klasu. Rozpodіl pributku, otrimanogo for the Year, at Zborov vіdbuvaєtsya aktsіonerіv bank ale, yak usually pravlіnnya bank to bank fіnansuvannya potochnoї dіyalnostі protyagom zvіtnogo rock vikoristovuє otrimany Prybutok, and Zborov tіlki zatverdzhuyut factuality rozpodіl pributku. Such an order can be made if the commercial bank of the vehicles is able to straighten the koshi to form the reserve fund and reserve it for pokrtya mozhlivy vtrat vid active operations. Vimogi National Bank schodo obov'yazkovogo formuvannya banks neobhіdnih rozmіrіv rezervіv for pokrittya mozhlivih vtrat od Activity operatsіy zmushuyut ostannіh pridіlyati їm postіynu uwagi i skorigovuvati rozmіr pributku in razі nevіdpovіdnostі factuality stvorenih rezervіv їh rozrahunkovim Sumy.