Automation of accounting for transactions with securities in holding structures. Accounting for securities in accounting Posting of securities in 1s 8.2
13.01.2017
Firm "1C" notifies users of the release of a new solution "1C: Enterprise 8. Accounting and management for professional participants securities market CORP" developed on the basis of the technological platform "1C:Enterprise 8.3" and the configuration "1C:Enterprise 8. Accounting for non-credit financial organization KORP. Industry solution "1C: Accounting and management for professional participants in the securities market KORP" is designed to automate accounting and tax accounting and preparation of regulated reporting (in accordance with current legislation Russian Federation and the requirements of the Central Bank of the Russian Federation) investment and other companies in the financial sector providing services in the following types of activities: dealer activities, brokerage activities, registrar activities, trust management, activities management company, activities of a special depository, non-state pension fund.
The configuration "Accounting and management for professional participants in the securities market KORP" was developed on the Taxi interface and uses all the advantages of the 1C:Enterprise technology platform version 8.3, which provides scalability, openness, ease of administration and configuration. Technological platform "1C:Enterprise" version 8.3 allows you to work in thin client and web client mode with the ability to access the infobase via the Internet, including in low connection speed mode.
When developing "1C: Accounting and management for professional participants in the securities market KORP", the methodological and project experience gained while working with companies that carry out accounting in accordance with the requirements of industry standards of the Bank of Russia: UK "Sputnik - Capital Management", IC " ATON", IC "Grandis Capital", IC "REGION", UK "Kalita", NPF "Consent", NPF "Alliance".
Software products "1C: Accounting and management for professional participants in the securities market CORP" on sale from 01/13/2017
FUNCTIONAL CAPABILITIES OF THE PRODUCT "1C: ACCOUNTING AND MANAGEMENT FOR PROFESSIONAL PARTICIPANTS OF THE SECURITIES MARKET CORP"
The industry solution "1C:Enterprise 8. Accounting and management for professional participants in the securities market CORP" is designed to automate accounting and tax accounting and prepare regulated reporting based on the Unified Chart of Accounts (CAP) and Industry Standards accounting(OSBU) investment and other companies in the financial sector.
- Key industry functionality of the industry solution:
- Accounting for transactions with securities and routine operations with securities (revaluation, calculation of amortized cost);
- Accounting for brokerage operations;
- Accounting for transactions related to trust management;
- Accounting for NPF operations on NPO (non-state pension provision) and OPS (mandatory pension insurance);
- Formation of accounting (financial) statements in accordance with the provisions of 527-P and 532-P;
- Formation of postings according to charts of accounts of RAS and OSBU in parallel mode;
- Formation of a package of supervisory reports for submission to the Bank of Russia;
- Functionality of the configuration "Accounting of a non-credit financial organization":
- Accounting Money;
- Accounting for income and expenses;
- Formation financial statements in accordance with the requirements of RAS;
- Closing accounting periods.
Detailed description functionality configuration "Accounting and management for professional participants in the securities market CORP" is given in Appendix 1 and on the website http://solutions.1c.ru/catalog/finmarket_corp/features.
The solution "1C: Accounting and management for professional participants in the securities market KORP" was certified by "1C: Compatible", information letter No. 22317 dated 08.12.2016 (http://1c.ru/news/info.jsp?id=22317) .
COMPOSITION OF PRODUCTS INCLUDING THE CONFIGURATION "ACCOUNTING AND MANAGEMENT FOR PROFESSIONAL PARTICIPANTS OF THE SECURITIES MARKET CORP"
The product "1C:Enterprise 8. Accounting and management for professional participants in the securities market CORP" (article 4601546129963) includes:
- Distributions:
- platforms "1C:Enterprise 8";
- configuration "Accounting and management for professional participants in the securities market CORP";
- DVD release of ITS;
- A set of documentation for the platform "1C:Enterprise 8";
- A set of documentation for the configuration "Accounting and management for professional participants in the securities market KORP";
- A set of documentation for the configuration "Accounting for a non-credit financial institution";
- Activation envelope 1C:ITS Industry Preferential;
- PIN code for the software protection of the 1C:Enterprise 8 platform for one workplace;
- PIN-code for software protection of the configuration "Accounting and management for professional participants in the securities market KORP" for one workplace;
- Licenses to use the system "1C:Enterprise 8" and the configuration "Accounting and management for professional participants in the securities market CORP" for one workplace;
- PIN codes for registration on the user support site.
The configuration "Accounting and management for professional participants in the securities market CORP" is protected and contains code fragments that cannot be changed by the user. At the same time, the principle of maximum openness of the code is implemented to ensure the possibility of adapting the product to the needs of end users.
The number of workstations is expanded by purchasing client licenses for the 1C:Enterprise 8 platform (for 1, 5, 10, 20, 50, 100, 300, 500 workstations, PROF or CORP versions), client licenses for 1C:Accounting and management for professional participants in the securities market CORP" (for 1, 5, 10, 20, 50 and 100 jobs).
The number of purchased licenses for using the configuration "Accounting and management for professional participants in the securities market CORP" and the platform "1C:Enterprise 8" is determined based on the need for the maximum number of simultaneously working users with this configuration.
To work in the client-server mode, you need to purchase a license to use the 1C:Enterprise 8 server. More details about the client-server version of "1C:Enterprise 8" can be found on the website of the company "1C".
DOCUMENTATION INCLUDED IN THE DELIVERY OF THE SOFTWARE PRODUCTS
The product "1C: Accounting and management for professional participants in the securities market CORP" (article 4601546129963) includes documentation:
- 1C:Enterprise 8.3. Administrator's Guide;
- 1C:Enterprise 8.3. User guide;
- 1C:Enterprise 8.3. Developer's Guide (in two parts);
- 1C:Enterprise 8. Configuration "Accounting and management for professional participants in the securities market CORP";
- 1C:Enterprise 8. Configuration "Accounting of a non-credit financial institution".
The syntax of the built-in language and the query language is presented in the book "1C:Enterprise 8.3. Developer's Guide" (in 2 parts). Description of the object model is fully included in the delivery in in electronic format(in the help sections of the Configurator and the Syntax Assistant). Description of the object model in the form of a paper book "1C:Enterprise 8.3. Description of the built-in language" (in 5 parts) can be purchased separately. Purchase of no more than one copy per registration number is provided.
Before applying for the purchase of documentation, it is recommended to check the registration of the user's product, the availability current contract 1C:ITS and active service 1C:ITS Industry for this product.
SERVICE MAINTENANCE
Service maintenance of software products containing the configuration "Accounting and management for professional participants in the securities market CORP" and user support in terms of working with the 1C:Enterprise platform is carried out under the 1C:Enterprise Information Technology Support Agreement (1C:ITS) with active service 1C: ITS Industry 5th Category.
Information technology support (1C:ITS) is the official support that 1C provides to users of 1C:Enterprise programs on a regular and continuous basis. Official support includes 1C:ITS Services and 1C services.
1C:ITS services allow:
- prepare and submit regulated reporting via the Internet,
- exchange electronic invoices and other legally significant documents,
- protect against loss and damage with automated backups Database,
- use the 1C:Enterprise program via the Internet from anywhere in the world,
- receive advice from auditors and specialists of the company "1C" and much more.
For detailed information about all 1C Services, see the 1C: ITS portal at https://portal.1c.ru/.
You can read more about the composition and conditions of 1C:ITS and the 1C:ITS Industry service on the pages www.its.1c.ru/about and https://portal.1c.ru/app/branch.
The set of the main delivery "1C: Accounting and management for professional participants in the securities market KORP" includes a DVD-issue of ITS, a coupon for preferential support for 1C: ITS and a coupon for a grace period for support within the framework of the 1C: ITS Industry service. Price grace period support is included in the cost of delivery of "1C: Accounting and management for professional participants in the securities market KORP". That is, after registering the kit and registering the 1C: ITS maintenance grace period, as well as activating the maintenance grace period within the 1C: ITS service, the industry user has the right to use official support at no additional charge for the grace period.
Attachment 1
Description of the functionality of the software product "1C: Accounting and management for professional participants in the securities market KORP"
The industry solution "1C:Enterprise 8. Accounting and management for professional participants in the securities market KORP" was developed on the basis of the standard solution "1C:Enterprise 8. Accounting for a non-credit financial organization KORP", edition 3.0, while maintaining the basic functionality, and uses all the advantages of the technological platform "1C:Enterprise 8" version 8.3 and interface "Taxi".
The solution "1C: Accounting and management for professional participants in the securities market KORP" is designed to automate accounting and tax accounting, including the preparation of regulated reporting, for professional participants in the securities market and non-state pension funds that use:
- Chart of Accounts in accordance with the Draft Regulations of the Bank of Russia "On the Chart of Accounts for Accounting in Non-Bank Financial Institutions and the Procedure for Its Application", as well as Draft Industry Accounting Standards of the Bank of Russia;
- Chart of accounts of accounting, corresponding to the Order of the Ministry of Finance of the Russian Federation "On approval of the chart of accounts of financial accounting economic activity organizations and instructions for its use" dated October 31, 2000 No. 94n.
For integration with other information systems, standard mechanisms of the 1C:Enterprise 8.3 platform are used.
Accounting "from the document" and typical operations
The main way to reflect business transactions in accounting is to enter program documents that correspond to primary accounting documents. In addition, you can enter individual postings directly.
Accounting for multiple organizations
Using the program "1C: Accounting and management for professional participants in the securities market CORP" you can keep accounting and tax records of the activities of several organizations, and for each of them, the accounting policy settings are configured independently of other organizations.
"Accounting and Management for Professional Participants of the Securities Market CORP" provides an opportunity to use a common information base for keeping records of several organizations. At the same time, accounting for each organization can be kept in a separate accounting database.
The configuration "Accounting and management for professional participants in the securities market KORP" supports accounting and tax accounting of the activities of organizations that have separate divisions. To reflect transactions between divisions allocated to a separate balance sheet, separate Advice documents are used.
Accounting for business transactions on the chart of accounts
Synthetic and analytical accounting in the program "1C: Accounting and management for professional participants in the securities market KORP" is carried out as on the chart of accounts, corresponding to the Order of the Ministry of Finance of the Russian Federation "On approval of the chart of accounts for financial and economic activities of organizations and instructions for its use" dated 31.10 .2000 No. 94n, and on the chart of accounts corresponding to the Draft Regulation of the Bank of Russia "On the Chart of Accounts for Accounting in Non-Bank Financial Institutions and the Procedure for Its Application" (hereinafter referred to as the Unified Chart of Accounts).
Single Chart of Accounts:
- Two-level and strictly regulated. The construction of the Unified Chart of Accounts is based on a hierarchical structure, where each subsequent level details the previous one;
- The nomenclature of accounting accounts is classified according to economic content in order to group and summarize information in sections, on accounts of the first and second order, based on uniform rules and principles of accounting;
- Analytical accounting is carried out both on personal, analytical, accounting accounts, and on synthetic accounts using the subconto mechanism;
- For reference analytical accounting on personal accounts in the configuration there is a reference book Accounts of analytical accounting. For each balance sheet account of the second order, an unlimited number of analytical accounts are opened for specified combinations of analytics. Analytical accounts can be generated in the configuration according to the specified opening parameters or created manually by the user.
Purchase of securities
In the "Accounting and management for professional participants in the securities market CORP" configuration, transactions for the purchase of securities are automated with a reflection of the actual costs incurred in various modes of trading on the stock exchange and over-the-counter market.
The securities purchase transaction was carried out in accordance with industry standards of the Bank of Russia dated October 1, 2015 No. 494-P "Regulations on the Industry Standard for Accounting Transactions with Securities in Non-Bank Financial Institutions".
When buying and selling securities, lot records are kept. Party corresponds to a certain number of securities purchased at the same price in one unit of time. The batch document for securities is the Securities transaction document. This document accepts equity and debt securities.
Figure 1. Document "Deal"
When purchased, equity and debt financial instruments are classified into one of four evaluation categories in accordance with industry accounting standards of the Bank of Russia, as well as international standards financial reporting IAS 39.
Depending on the appraisal category and type of financial instrument, the principal value of the security, as well as transaction costs, interest and coupon income, discount/premium are taken into account.
The choice of evaluation category in the program is carried out both in the Contract for a security transaction (T+, off-exchange transactions with deferred delivery) and in the document Securities transaction (in T0 mode and over-the-counter transactions, provided that the security is delivered on the day the contract is concluded ).
In case of deferred delivery on the OTC market or exchange in T+ mode, the Contract for a transaction document takes into account the preliminary costs for the purchase of securities. Depending on the category of securities, costs are either included in the price of the security or expensed.
When purchasing securities, the following accounting standards for financial investments are observed:
- When purchased, all securities are measured at fair value. The purchase price of any financial instrument is tested for fair value, taking into account relevant materiality criteria. Accordingly, the purchase price of securities may be adjusted for the difference between the fair value of the security and its purchase price.
- fair value financial instruments is determined based on the accounting system settings and is determined by fair value levels:
- Level 1 – quoted prices of a financial instrument traded in an active market (observable inputs);
- Level 2 – quoted prices for a financial instrument that is not traded in an active market and quoted prices for similar financial instruments used as an estimate of the fair value of a financial instrument (observable inputs);
- Level 3 - unobservable input data for the financial instrument: estimated values, methods for determining fair value ( market approach and income approach) using either matrix pricing or discount rate and discount-based determination methods. cash flows at the ESP rate ( effective rate percent) the fair value of the financial instrument.
The program provides for the recognition of a premium and discount on purchases, with such premium or discount subsequently treated as interest income or expense. In accordance with industry accounting standards for securities, when calculating amortized cost and interest income adjustments, this discount and premium are accrued and written off on a straight-line basis like coupon income and adjusted for the difference in interest on ESP.
In order to be able to conduct transactions for the purchase of securities with parallel posting according to RAS and OSBU registers, it is necessary to enable the option Parallel accounting according to RAS in the Accounting settings for professional participants.
Sale (disposal) of previously acquired securities
Operations for the sale of securities in the configuration "Accounting and management for professional participants in the securities market CORP" are carried out using the Deal with a security document. Exchange and over-the-counter transactions for the sale of securities are taken into account. By exchange transactions sales transactions are possible in the modes Т0, Т+1, Т+2. Over-the-counter trading modes include pre-delivery of securities, delivery against payment, where delivery and payment occur on the same day, and pre-payment for securities with subsequent execution of the delivery of securities.
When selling (retiring) securities, interest income on debt securities is calculated (added), and the full financial result of the transaction is also calculated.
IN accounting policy one of the methods of accounting for retiring securities is selected - FIFO or average cost valuable papers.
When a security is disposed of, the entire component of the security's value is taken into account, taking into account the revaluation at fair value, adjustments, and interest income accrued up to the date of disposal. On disposal, the financial result of the transaction is determined taking into account interest income and expenses, as well as taking into account the purchase price and the consideration received on sale.
The sale also takes into account the nuances of the revaluation of securities available for sale, the revaluation of which is recognized through other comprehensive income, which is closed to income and expense accounts upon sale.
The sale also takes into account the amount of the allowance for depreciation on securities. When sold, securities are also re-measured to fair value, and an adjustment is made to related expenses or income at the ESP rate.
Calculation of profit or loss on transactions with securities
The program "Accounting and management for professional participants in the securities market KORP" calculates income and expenses on transactions of purchase and sale of securities, reflecting the final financial result from the acquisition of an asset.
When calculating interest income, the values of accrued coupons and discounts, as well as premiums accrued on this financial instrument, are taken into account. For securities measured at fair value, fair value revaluation is recognized as income. The amount of income from debt securities is also affected by the amortized cost of the debt security and adjustments to interest income and expenses on ESP. Additionally, the amount of profit or loss is affected by the impairment allowance. All these parameters are taken into account in securities registers, taking into account the value of securities and the amount of income and expenses from purchased securities.
Commission accrual
In the configuration "Accounting and management for professional participants in the securities market KORP" the accounting of commissions on transactions with securities is automated.
Transaction costs that a non-FIF incurs in buying and selling securities include the following types:
- Exchange;
- Brokerage;
- Depositary;
- clearing;
- Reward;
- Other.
Preliminary costs and costs accepted for payment on the day of delivery are taken into account.
The options for accounting for costs on a personal account for recording the value of a security, or on a personal account for expenses on securities, are selected in the Accounting Settings for Professional Participants.
Figure 2. Form "Professional participant registration"
Broker commissions are taken into account. Other commissions that are attributed to the company's expenses for the period, such as depositary commissions, are taken into account in the Receipt of goods and services document of the general business transaction block. Transaction costs are recognized on both the sale and purchase of securities. Transaction costs are also taken into account for direct and reverse REPO transactions.
REPO transactions
In the configuration "Accounting and management for professional participants in the securities market CORP" REPO transactions are automated. REPO transactions are operations of short-term borrowing of funds secured by securities and borrowing of securities secured by cash.
The following types of REPO transactions are implemented in the system:
- Direct REPO;
- Reverse REPO.
Revaluation of securities
In the "Accounting and management for professional participants in the securities market CORP" configuration, the operations of recording the revaluation of securities to their fair value are automated.
The revaluation of securities in the system is reflected in the document Revaluation of securities at fair value. Equity and debt securities are included in the revaluation. Revaluation of securities can be carried out on any date.
A non-credit financial institution is obliged to reflect all securities in accounting at fair value no later than the last day of the month. A non-bank financial institution may establish a more frequent revaluation in the standards of an economic entity. Accordingly, in order to reflect the revaluation of securities for the corresponding day, it is necessary to enter the document Revaluation of securities at fair value on the corresponding date in the system.
Figure 3. Document "Revaluation of the Central Bank at fair value"
Accrual of ACI
Accrued coupon income (hereinafter ACI) is accrued upon purchase and sale of securities.
In the "Accounting and management for professional participants in the securities market CORP" configuration, the accrual of ACI by the calculation method and from securities quotes is automated. In the first case, it is necessary to enter the issue prospectus for coupon payments by the financial department of the organization in a special register, in the second option, the data in the documents for calculation comes from the loaded registers of quotations for securities, reflecting the data coming from the stock exchange.
Additional assessment of ACI
The revaluation of ACI is calculated in accordance with the accrued interest for the period from the date of purchase of the security to the date of reflection of interest income on the coupon and the amount interest rate by coupon.
Figure 4. Document "Revaluation of ACI and discount"
Discount revaluation
In the "Accounting and management for professional participants in the securities market CORP" configuration, interest income and expenses on debt securities are taken into account as:
- Interest income as accrued coupon income for the period;
- Interest income as an accrued discount for the period;
- Interest expense as accrued premium for the period.
The discount is accrued on a straight-line basis and adjustments are made to income on securities in accordance with the amortized cost calculation and the security accounting method.
Accounting for the accrued discount is kept on a separate personal account "Discount accrued", opened on the corresponding balance accounts of the second order with the currency code of the security's face value in accordance with the program settings.
Coupon redemption
In the "Accounting and management for professional participants in the securities market CORP" configuration, the operation for the redemption of coupons on bonds is automated.
To reflect the redemption of coupons, the document Redemption of securities and coupons is used.
In addition, the amount of the revalued coupon yield from the date of the previous accrual is calculated and the entire coupon yield for the period is presented for payment to the issuer on the security.
Payment on redeemed coupons can be received to the settlement account from the issuer of the security using the document Receipt to the settlement account, or the payment can be reflected through a broker or management company in trust management to an investment brokerage account.
When redeeming a coupon on a security, the value of the security is reduced by the amount of interest income paid upon presentation of the coupon by the issuer.
Complete and partial repayment bonds
In the "Accounting and management for professional participants in the securities market CORP" configuration, it is possible to account for both full and partial redemption of bonds. Full and partial redemption of bonds is reflected in the document Redemption of securities and coupons.
Figure 5. Document "Repayment of securities and coupons"
In case of partial or full redemption of securities, the amounts of the accrued coupon, discount and premium, as well as the value of the security itself, are proportionally taken into account. The amounts of accrued income and expense from the partial redemption of a security are credited to the income and expense accounts for the corresponding OFR symbol automatically if the preliminary configuration settings are filled in correctly.
When redeeming a security, the entire structure of the value of the security is taken into account (the amount of accrued interest income, the amount of revaluations, adjustments and reserves).
Amortized cost calculation and interest income adjustment
In the configuration "Accounting and management for professional participants in the securities market KORP" operations for accounting for debt securities are automated in accordance with the standards sectoral accounting Bank of Russia, namely:
- Calculation of amortized cost for securities;
- Calculation of adjustments for the difference between interest income accrued at the ESP rate and linearly at the rate in accordance with the contract;
- The corridor of market interest rates is taken into account;
- Adjustments and income/expenses at market interest rates are taken into account;
- The method of depreciation of debt securities is determined;
When determining the accounting method, the criterion of materiality of deviations at amortized cost is also taken into account.
The Calculate amortized cost document automatically or by loading schedules from a file calculates the ESP rate. In the future, interest income, depending on the method of amortization of the premium / discount on securities, is accrued in accordance with the calculated ESP rate.
Figure 6. Document "Calculation of amortized cost"
Amortized cost is calculated for both financial assets and financial liabilities.
Financial assets for which amortized cost is calculated:
- Debt securities;
- Loan issued;
- Deposit posted.
Financial liabilities for which amortized cost is calculated:
- Credit received;
- Loan received.
In accordance with the calculations, reports are displayed on the calculation of the amortized cost and parameters taken into account in the calculation.
Regulated accounting reporting
The result of accounting in a non-bank financial institution is the provision of regulated accounting and tax reporting to regulatory authorities, as well as specialized reports.
Regulated accounting reports in the configuration "Accounting and management for professional participants in the securities market CORP" there are 4 main forms accounting reports with all necessary notes. The system implements regulated accounting reporting according to 2 standards:
- According to regulation 532-P dated February 3, 2016 "Industry accounting standard, the procedure for compiling accounting (financial) statements of professional participants in the securities market, joint-stock investment funds, trade organizers, central counterparties, clearing organizations, specialized depositories investment fund, mutual investment fund and non-state pension fund, management companies of an investment fund, a mutual investment fund and a non-state pension fund, a bureau credit histories, credit rating agencies, insurance brokers";
- According to regulation 527-P of December 28, 2015 "Industry accounting standard, the procedure for compiling accounting (financial) statements of non-state pension funds".
Accounting regulated reporting of a non-credit financial organization includes the following main forms:
- 0420002 "Balance sheet of a non-credit financial institution";
- 0420003 "Statement of financial results of a non-credit financial institution";:
- 0420004 "Change report equity non-credit financial institution";
- 0420005 "Statement of cash flows of a non-credit financial institution";
Accounting reports submitted to regulatory authorities are divided into annual and interim:
- Annual financial statements are submitted for the period of a calendar year from January 1 to December 31 of the previous year;
- Interim financial statements are submitted for the first, second and third quarters of the calendar year and include information for the same periods of the previous year, as well as information at the end of the last year (balance sheet);
- Accounting statements according to standard 532-P include the following list of notes:
- Note 1 "Primary activities of a non-bank financial institution";
- Note 2" Economic environment in which the non-bank financial institution operates";
- Note 3 "Basics of reporting";
- Note 4 "Accounting policies, important accounting estimates and judgments in applying accounting policies";
- Note 5 "Cash and cash equivalents";
- Note 6 "Funds in credit institutions and non-resident banks";
- Note 7 "Loans issued and other placed funds";
- Note 8 "Financial assets at fair value through profit or loss";
- Note 9 "Available-for-sale financial assets";
- Note 10 "Financial assets held to maturity";
- Note 11 Investments in associates;
- Note 12 Investments in jointly controlled entities;
- Note 13 "Investments in subsidiaries";
- Note 14" Receivables";
- Note 15 "Assets and liabilities included in disposal groups classified as held for sale";
- Note 16 "Investment property";
- Note 17 "Intangible assets";
- Note 18 "Fixed assets";
- Note 19 "Other assets";
- Note 20 "Provisions for impairment";
- Note 21 "Financial liabilities at fair value through profit or loss";
- Note 22 "Customer funds";
- Note 23 "Loans and other borrowed funds";
- Note 24 "Debt securities issued";
- note 25" Accounts payable";
- Note 26 Post-employment benefit liabilities not limited to fixed payments;
- Note 27 "Provisions - estimated liabilities";
- Note 28 "Other liabilities";
- Note 29 "Capital";
- Note 30 "Wealth management";
- Note 31 “Income net of expenses (expenses net of income) from operations with financial instruments measured at fair value through profit or loss”;
- Note 32 "Interest income";
- Note 33 "Income net of expenses (expenses net of income) from operations with financial assets available-for-sale";
- Note 34 "Income net of expenses (expenses net of income) from operations with investment property";
- Note 35 "Income net of expenses (expenses net of income) from operations with foreign currency";
- Note 36 "Other investment income net of expenses (expenses net of income)";
- Note 37 "Revenue from the provision of services and commission income";
- Note 38 "Personnel costs";
- Note 39 "Direct operating expenses";
- Note 40 "Interest expenses";
- Note 41 "General and administrative expenses";
- Note 42 "Other operating income and expenses";
- Note 43 "Income tax";
- Note 44 "Dividends";
- Note 45 "Earnings (loss) per share";
- Note 46 "Segment analysis";
- Note 47 "Risk Management";
- Note 48 "Transfer of financial assets";
- Note 49 "Contingent liabilities";
- Note 50 "Derivative financial instruments and hedge accounting";
- Note 51 Fair value of financial instruments;
- Note 52 Offsetting financial assets and financial liabilities;
- Note 53 "Transactions with related parties";
- Note 54 "Events after the end of the reporting period."
Figure 7. Balance sheet report
Figure 8. "Statement of financial results"
Figure 9. Cash Flow Statement
Figure 10. "Statement of changes in equity"
Standard accounting reports
In addition to the transcripts given in the forms of regulated NFO reports and notes to them, to verify the correct posting of accounting data, you can use a set of standard reports:
- Turnover balance sheet;
- Turnover balance sheet for the account;
- Account analysis;
- Account card;
- Account turnover;
- Subconto analysis;
- subconto card;
- Turnovers between subconto;
- summary postings;
- posting report;
- Chess sheet.
Using the functionality of the standard solution "1C: Accounting for a non-credit financial organization CORP":
The functionality of the standard solution "1C: Accounting of a non-credit financial organization CORP" is used in the solution to reflect transactions in various accounting areas:
- Accounting on the Unified Chart of Accounts of the NFO (Regulation No. 486-P of the Bank of Russia);
- Support for maintaining 20 (25) -digit accounts of analytical accounting;
- Support for maintaining accounts of analytical accounting in foreign currency, in foreign currency and rubles;
- Flexible customization of the rules for generating personal accounts as a correspondence to combinations of second-order accounts, currency, sign of trust management and financial dimensions;
- Compliance of synthetic accounting data with turnovers and balances on accounts of analytical accounting;
- Support for paired personal accounts (active/passive), automatic convolution of paired personal accounts;
- Support for accounts without a sign of an account, control of the presence of balances on accounts at the end of the day;
- Formation of standard accounting reports both on balance sheet accounts of the second order and on accounts of analytical accounting (balance sheet, account cards, analysis of accounts with details up to analytics);
- Accounting for fixed assets and intangible assets;
- Inventory accounting and warehouse accounting;
- Cash accounting;
- Accounting for mutual settlements with counterparties;
- Accounting for mutual settlements with accountable persons;
- Accounting for income and expenses;
- Accounting for advances received and paid;
- Reflection of routine operations (control of account balances and reconciliation of paired accounts, accounting of events after reporting date);
- Calculation of income tax, property tax, transport tax;
- Keeping books of purchases and sales in the context of branches;
- Formation of declarations for VAT, income tax, property tax, etc.;
- Closing accounting periods;
- accounting of fixed assets and intangible assets;
- stock accounting and warehouse accounting;
- cash accounting;
- accounting of mutual settlements with contractors;
- accounting of mutual settlements with accountable persons;
- accounting of income and expenses;
- accounting of advances received and paid;
- tax accounting;
as well as reflection of regulatory operations:
- control of account balances and reconciliation of paired accounts;
- accounting for events after the reporting date.
For integrated automation activities of investment companies, the application solution "Ortikon: Investment Company Management 8" was developed. This software product was developed on the 1C:Enterprise 8 platform and is an addition to the standard configuration of the 1C:Accounting 8 program.
The program has a modular structure and is a "Basic Delivery", which can be supplemented with the modules "Trust Management" and/or "Broker Activity".
The capabilities of the main delivery allow you to automate the accounting and tax accounting of an organization that is a participant in the securities market and reflects the financial business transactions with securities as part of other income and expenses. The main delivery includes a subsystem designed to automate dealer activities. Let us briefly consider the capabilities of this subsystem.
Securities accounting
The program provides accounting for transactions with various types of financial investments - shares, bonds, promissory notes, deposits, etc. The list of types of financial investments can be expanded. For each type of investment, you can specify the type of income - "dividend", "coupon", "interest". For a stock, for example, this can be a “dividend” type of income, which is the percentage of the annual dividend per share in relation to its current market value, for a bond it can be a “coupon” type of income, calculated in proportion to the number of days elapsed from the date of issue of the bond (the date of payment of the previous coupon income) to the date of transfer of the bond.
For securities with specified period appeals that are not circulated on the organized securities market (OSB), the program provides for the possibility of revaluation for accounting and tax accounting. Revaluation for accounting and tax accounting, in turn, was implemented only for securities circulating on the OSM.
For securities with the specified coupon yield, you can set the moment of write-off of the paid accumulated coupon yield in accounting and tax accounting. Possible options write-offs - “when a security of this type is sold”, “when the coupon is paid for the first time after the purchase of the security”, or “when the coupon is charged for the first time after the purchase”.
Securities are accounted for in the hierarchical reference book "Securities". Some parameters, such as "Group", "Name", "Issuer", "Currency of face value", etc., are common and are specified for all securities. At the same time, some parameters are important and are set only for securities of a certain type. For a bond, for example, the par value of which is redeemed by a one-time payment, you can set the sign “Nominal redemption in progress”. If a security is expected to earn coupon income, then you can specify "coupon interest", as well as "coupon start date" and "coupon maturity date" for it. The coupon income will be calculated automatically.
The sign "Transferable security" can be set, for example, for a bill of exchange, which, by definition, can be transferred from the disposal of one person to the disposal of another. The absence of the sign "Transferable security" in the bill means that it is a simple bill, which is essentially an IOU. For securities for which the payment time is specified, for example, for a bill, you can specify payment options - "on presentation of a bill", "on presentation, but not earlier than the specified number of days" and some other options. The sign "Income is accumulated in nominal value" indicates that the nominal value of the security increases by the amount of income received and can be set only for securities with a percentage income type.
For securities circulating on the OSM, quote values are entered, indicating the date of trading and the name of the trading floor on which the transactions were made.
To reflect transactions with securities in accounting, it is possible to set up analytics for accounting and tax accounting. In this case, the specified setting can be made not only for the type of securities, but also individually for a particular security. Subsequently, when posting documents, accounting and tax accounting entries will be generated in the system in accordance with the settings made.
Accounting for transactions with securities
Documents are used in the system to process such transactions with securities as receipt, disposal, transfer, revaluation and revaluation, accrual of income and payment of income, partial redemption, as well as for REPO transactions. A REPO transaction is a transaction for the sale (purchase) of securities with the obligatory subsequent repurchase (sale) of securities of the same issue in the same quantity within a period specified in the agreement at a set price.
Additional costs are kept - depository fees, brokers' commissions and other additional costs. Additional expenses can be written off both at the time of registration of the operation, and at the end of the month, or at any arbitrary point in time.
The system implements batch accounting of securities, which can be kept according to the FIFO, LIFO or "average" method.
Along with a simple scheme of buying and selling securities, the system also implements a special business process. This business process provides for the sequential execution of operations according to the scheme "order" - "purchase" - "delivery of securities" - "payment" with the possibility of reserving payments and securities, as well as tracking current situation with deals.
It is possible to download data from the broker's reports. It is also possible to implement loading from reports of other brokers. It is possible to download quotes from MICEX files, QUIK and RBC online trading systems.
Securities are accounted for by brokers, and for each broker - for different trading floors. For the revaluation of securities on different trading floors, quotes of a particular trading floor are used.
Accounting for dividends and accumulated coupon income is provided. Profit is taken into account in the context of securities, brokers and trading floors. It is also possible to account for profit in the context of investment portfolios.
Trust management module
The trust management organization accepts financial assets from the client, forms a portfolio of securities in accordance with the strategy approved by the client and manages it in the interests of the client for an agreed remuneration. Features of this type of activity are implemented in the Trust Management module.
Accounting for securities and cash in the module is carried out in the context of clients and contracts with clients. Registration of transactions with securities has been implemented - purchase and sale, transfer, revaluation, revaluation to face value, etc. Reflection of the client's wishes in terms of portfolio formation and strategy selection is provided. For example, after a client's order to purchase bonds, confirmed by the signing of an agreement, this operation will be performed in his interests. Implemented the formation of the "Client Report", "Profit and Loss Statement", reports on cash and securities, as well as accounting and tax accounting of trust management.
The software product "Ortikon: Investment Company Management 8" was implemented in the management company "Analytical Center". As a result of automation, the company was able to comprehensively and promptly receive information on operations with financial investments and, as a result, improve the efficiency of managing its assets. The software solution also greatly simplified the work with clients.
To work with the application solution "Ortikon: Investment Company Management 8", you must have software product"1C: Accounting 8".
Accounting for transactions with securities is necessary both in organizations that issue them, and in enterprises that purchase shares as equity participation. In the article we will consider typical wiring on 58 securities accounting account (, sale, revaluation, loan) by examples.
A security is a document that certifies the property rights of the holder. Such rights can only be exercised and transferred upon presentation of paper. The main types of securities include:
- stock;
- bills;
- bonds;
- checks;
- privatization papers:
- deposit certificates.
A security is a document that, on the one hand, is used for financial investments, and on the other hand, to attract loans.
Sub-accounts 58 accounts
Usually, accounting is kept on the following sub-accounts of account 58
Accounting for securities on account 58
We will consider the main entries for accounting for transactions with securities using examples.
Acquisition of shares
Mint LLC acquired a block of shares in the amount of 15 shares from Flagman LLC. at a price of 7200 rubles. per share. The acquisition was made through an intermediary JSC Kommersant, whose services amounted to 3,650 rubles.
In the accounting of Mint LLC, entries were made on account 58:
Revaluation of securities
In the accounting of LLC "Monetny Dvor" there are shares of LLC "Flagman" (15 shares, accounting value of 7200 rubles / piece). The accounting policy of Minetny Dvor LLC provides for a quarterly revaluation of shares in accordance with their market value. The market price of a share as of the end of the reporting quarter was 8,115 rubles per share.
In the accounting of Mintny Dvor LLC, the revaluation of the share was reflected in the following posting:
Sale of securities
Marathon JSC acquired shares of Magnat LLC, the total value of which amounted to 137,000 rubles. As of December 31, 2015, share prices were RUB 124,000. In April 2016, Marathon JSC sells shares of Balet LLC at a price of 148,000 rubles.
In the accounting of Marathon JSC, these transactions were reflected as follows:
Dt | ct | Description | Sum | Document |
76 | Reflection of the share price under an agreement with Magnat LLC | RUB 137,000 | Purchase and sale agreement with Magnat LLC | |
76 | Transfer of the value of shares in favor of Magnat LLC | RUB 137,000 | Payment order | |
91 | Formation of a reserve (difference between the market and book value of shares) 137,000 rubles. — 124,000 rubles. | 13 000 rub. | ||
91 | Reflection book value shares sold by Ballet LLC | RUB 137,000 | ||
62 | 91 | Reflection of the value of shares sold in accordance with the contract | RUB 148,000 | Purchase and sale agreement with LLC "Ballet" |
91 | Reflection of the increase in the value of shares due to the previously formed reserve | 13 000 rub. | Stock market report | |
62 | Crediting funds from Ballet LLC for sold shares | RUB 148,000 | Bank statement | |
91 | 99 | Reflection of profit from the sale of shares (148,000 rubles + 13,000 rubles - 137,000 rubles) | 24 000 rub. | Purchase and sale agreement with LLC "Ballet" |
Example of postings on the 09 securities loan account
We will consider operations on the loan of securities using the example of the acquisition of bonds registered with their owner.
Imagine that Kremniy LLC purchased bonds from Sapphire JSC for a total nominal value of 351,000 rubles. In addition, Kremniy LLC suffered additional expenses for the purchase of bonds in the amount of 84,000 rubles. The bonds provide for the payment of income - 1.5% monthly. The maturity of the bonds is 9 months, i.е. after this time, Sapphire JSC is obliged to redeem the securities, thus returning the loan.
In the accounting of Kremniy LLC, the following entries were made:
Dt | ct | Description | Sum | Document |
76 | Reflection of the cost of acquiring a bond from Sapphire JSC | RUB 351,000 | ||
76 | 91 | Accrual of income (the difference between the nominal value of bonds and the cost of their acquisition) (351,000 rubles - 84,000 rubles) / 9 months. | 667 rub. | Bond Placement Agreement |
76 | 91 | Interest income accrual (351,000 rubles * 1.5%) | RUB 5,265 | Bond Placement Agreement |
76 | Crediting of funds from JSC "Sapphire" to the repayment of interest | RUB 5,265 | Bank statement | |
91 | Reflection of the value of bonds on the balance sheet | RUB 351,000 | Bond Placement Agreement | |
76 | 91 | Sale of bonds of Sapphire JSC (loan repayment) | RUB 351,000 | Bond Placement Agreement |
Formation of the value of securities in accounting
According to the Accounting Regulation "Accounting for Financial Investments" No. PBU 19/02, approved by order (hereinafter - PBU 19/02), investments by organizations in the form of investments in securities in accounting are reflected as financial investments (clause 3).
Financial investments are accepted for accounting at their original cost.
The initial cost of financial investments purchased for a fee is the amount of the organization's actual costs for their acquisition, except for value added tax and other refundable taxes (except for cases provided for by the legislation of the Russian Federation on taxes and fees).
The actual costs of acquiring assets as financial investments are:
amounts paid in accordance with the contract to the seller;
amounts paid to organizations and other persons for information and consulting services related to the acquisition of these assets. If an organization is provided with information and consulting services related to making a decision on the acquisition of financial investments, and the organization does not make a decision on such an acquisition, the cost of these services is charged to the financial results of a commercial organization (as part of other expenses) or an increase in the expenses of a non-profit organization of that the reporting period when it was decided not to purchase financial investments;
remuneration paid to an intermediary organization or other person through which assets are acquired as financial investments;
other costs directly related to the acquisition of assets as financial investments.
When acquiring financial investments at the expense of borrowed money expenses on loans and borrowings received are accounted for in accordance with the Accounting Regulations "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 33n (registered with the Ministry of Justice of the Russian Federation on May 31, 1999, registration N 1790), and the Accounting Regulation "Accounting for loans and credits and the costs of servicing them" PBU 15/01, approved by Order of the Ministry of Finance of the Russian Federation of August 2, 2001 N 60n (according to the letter of the Ministry of Justice of the Russian Federation of September 7 2001 N 07/8985-YUD The order does not need state registration).
General business and other similar expenses are not included in the actual costs of acquiring financial investments, unless they are directly related to the acquisition of financial investments.
If the amount of costs (except for amounts paid in accordance with the agreement to the seller) for the acquisition of such financial investments as securities is insignificant in comparison with the amount paid in accordance with the agreement to the seller, the organization has the right to recognize such costs as other expenses of the organization, including reporting period in which the specified securities were accepted for accounting.
In accounting, “actual”, “actually incurred” costs are understood as costs accrued in accordance with the assumption of the temporal certainty of the facts of economic activity, that is, regardless of the actual payment of these costs (clause 6 of the Accounting Regulation “Accounting policy of the organization” (PBU 1/98), approved by order of the Ministry of Finance of Russia dated 09.12.98 No. 60n, hereinafter referred to as PBU 1/98).
With regard to securities, this is confirmed by the fact that paragraph 44 of the Accounting Regulations refers to the reflection of “fully unpaid” financial investments (except loans) “in the full amount of the actual costs of their acquisition under the contract”;
Account 58 "Financial investments" is intended to summarize information on the presence and movement of the organization's investments in securities.
To account 58 "Financial investments" sub-accounts can be opened:
58-1 "Shares and shares",
58-2 "Debt securities".
Sub-account 58-1 "Shares and shares" takes into account the presence and movement of investments in shares joint-stock companies, authorized (share) capitals of other organizations, etc.
Sub-account 58-2 "Debt securities" takes into account the presence and movement of investments in public and private debt securities (bonds, etc.).
Financial investments made by the organization are reflected in the debit of account 58 "Financial investments" and the credit of the accounts, which take into account the values to be transferred on account of these investments. For example, the acquisition by an organization of securities of other organizations for a fee is carried out on the debit of account 58 "Financial investments" and the credit of account 51 "Settlement accounts" or 52 "Currency accounts".
However, since the receipt of ownership of securities and the fact of their payment are not carried out at the same time, the transaction for capitalization of the security should be recorded using the account of settlement with the seller of the security.
According to paragraph 2 of PBU 19/02, in order for assets to be accepted for accounting as financial investments, the following conditions must be met at a time:
- the presence of properly executed documents confirming the existence of the organization's right to financial investments and to receive funds or other assets arising from this right;
- transition to the organization of financial risks associated with financial investments (the risk of price changes, the risk of the debtor's insolvency, liquidity risk, etc.);
- ability to bring organizations economic benefits(income) in the future in the form of interest, dividends or an increase in their value (in the form of the difference between the sale (redemption) price of a financial investment and its purchase value as a result of its exchange, use in paying off the obligations of the organization, increase in the current market value, etc. ).
In this regard, it should be recalled that the moment of transfer of ownership of equity securities is determined in the manner prescribed by Art. 29 of Law No. 39-FZ on the securities market.
The right to a bearer documentary security passes to the acquirer:
- in case of finding its certificate with the owner - at the time of transfer of this certificate to the acquirer;
- in case of storage of certificates of bearer documentary securities and/or registration of rights to such securities in the depository - at the moment of making a credit entry on the acquirer's depo account.
The right to a registered paperless security passes to the acquirer:
- in the case of recording the rights to securities with a person carrying out depository activities - from the moment of making a credit entry on the acquirer's depo account;
- in the case of registration of rights to securities in the registry system - from the moment of making a credit entry by personal account the acquirer.
According to paragraph 1 of Art. nine federal law dated November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as the Accounting Law), all business transactions carried out by the organization must be documented supporting documents serving as primary accounting documents on the basis of which accounting is maintained.
Thus, the basis for recording financial investments in the accounts should be primary documents confirming the transfer of ownership of securities.
Ownership of a bill as an order security is certified by indicating on its front (when issuing) or back (when endorsement) the name of the bill holder (creditor) or (in the case of a blank endorsement) - by the very fact that the bill is held by the bill holder.
If the rights to securities have passed to the organization before they full payment, they must also be transferred to the composition of financial investments in the full amount of actual costs with the assignment of the outstanding amount under the item of creditors in liabilities balance sheet(clause 44 of the Accounting Regulations, clause 23
Methodological recommendations on the procedure for the formation of indicators of the organization's financial statements, approved by order of the Ministry of Finance of Russia dated June 28, 2000 No. 60n; further - Methodological recommendations on the procedure for the formation of indicators of the organization's financial statements). In this case, the wiring will be as follows:
Debit 58 (sub-account 1 “Shares and shares”, 2 “Debt securities”) Credit 76 - securities were capitalized on the basis of documents on the transfer of ownership;
Debit 76 Credit 51 - funds were transferred in payment for securities.
In accordance with paragraph 9 of PBU 19/02, VAT is excluded from actual costs, except for cases provided for by the legislation of the Russian Federation on taxes and fees. The list of situations in which VAT is included in the value of an asset is contained in paragraph 2 of Article 170 tax code RF.
The amounts of VAT presented to the buyer when purchasing goods are taken into account in the cost of such goods, in the case specified in paragraph 2 of Article 170 of the Tax Code of the Russian Federation - when purchasing goods used for production and (or) sales (as well as transfer, execution, provision for own needs) of goods (works, services) not subject to taxation (exempted from taxation).
Thus, securities are accepted for accounting at their original cost, which includes the amount paid in accordance with the agreement and the amount of expenses directly related to the acquisition of these securities, including VAT.
Example 1
For the purpose of acquiring shares in one of Russian enterprises the organization entered into an agreement with an investment company for the provision of information services. Based on the analysis of the information received, the organization decided to purchase the company's shares. The cost of services rendered by the investment company is 1,770 rubles, including VAT of 270 rubles. Services are paid in advance. The purchase price of shares under the sale and purchase agreement is 800,000 rubles.
Debit |
Credit |
Amount, rub. |
|
The funds of the investment |
76/invest. company |
1 770 |
|
The cost of information services rendered to the organization is reflected |
76/shares |
76/invest. company |
1 500 |
Reflected VAT on information services |
76/invest. company |
||
VAT on information services is reflected in the cost of these services |
|
|
|
Paid the cost of the shares acquired under the agreement |
76/share seller |
800 000 |
|
Accounted for acquired shares on the basis of documents on registration of ownership |
58/1 |
76/share seller |
800 000 |
The cost of the shares includes the costs associated with their acquisition |
58/1 |
76/shares |
801 770 |
Example 2
The organization acquired shares worth 400,000 rubles. Payment for the shares was made at the expense of borrowed funds received for a period of 4 months at 10% per annum. The loan amount and accrued interest are transferred to the lender's settlement account at a time at the end of the term of the loan agreement.
Debit |
Credit |
Amount, rub. |
|
Loan received31/04/08 |
66-1 |
400 000 |
|
Settlements were made with the seller of shares on 31/04/08 |
400 000 |
||
Acquired shares accepted for accounting |
58-1 |
400 000 |
|
Interest accrued on the loan agreement for May |
91-2 |
66-2 |
3 397 |
Interest accrued on the loan agreement for June |
91-2 |
66-2 |
3 288 |
Interest accrued on the loan agreement for July |
91-2 |
66-2 |
|
Interest accrued on the loan agreement for August |
91-2 |
66-2 |
3 397 |
The lender was transferred the principal amount of the loan and the interest accrued under the loan agreement |
66-1, |
413 479 |
However, not all costs directly related to the acquisition of securities can be taken into account in their value. A situation where an organization, until the acquisition of shares in other companies, incurs costs associated, for example, with monitoring the securities market, assessing the possibility of acquiring specific shares, financial and due diligence issuers of these shares, etc., is quite common and economically justified.
If, after making such expenses, the organization does not make a decision to purchase a share, then they will be reflected in accounting as other expenses in the debit of account 91.2 “Other expenses”.
In accounting, this rule is defined by clause 9 PBU 19/99, according to which, if an organization is provided with information and consulting services related to making a decision on the acquisition of financial investments, and the organization does not make a decision on such an acquisition, the cost of these services is credited to the financial results of a commercial organization.
The amount of VAT presented for payment by a consulting company is taken into account in the cost of services in accordance with subparagraph 1, paragraph 2, article 170 of the Tax Code of the Russian Federation, since the acquisition of consulting services in this situation is not related to the sale, which is subject to VAT.
In accordance with the Instructions for the application of the Chart of Accounts in accounting, the amounts of VAT presented to the organization for payment for the services rendered to it are recorded in the debit of account 19 "Value Added Tax on Acquired Values" in correspondence with the account of settlements with the service provider. In this case, the amount of VAT on consulting services is debited from account 19 to the debit of account 91.
Example 3
The organization used the services of a consulting company, which carried out a financial, tax, legal analysis of enterprises whose shares were supposed to be acquired. Based on the results of the work carried out and the study of the report provided by the executor, it was decided not to purchase shares of these enterprises.
Debit |
Credit |
||
The cost of consulting services rendered to the organization is reflected |
91-2 |
76 |
Certificate of acceptance and delivery of services rendered, decision on non-acquisition of shares |
Reflected VAT on consulting services |
76 |
Invoice |
|
VAT on consulting services is reflected in the cost of these services |
91-2 |
Decision on non-acquisition of shares, invoice, |
|
The funds of the consulting company were transferred to pay for services |
76 |
Bank statement on current account |
Formation of the value of securities in tax accounting
The Tax Code does not use the term "value of a security".
Expenses for the sale (or other disposal) of securities are determined based on the purchase price of the security (including the costs of its acquisition), the costs of its sale, the amount of discounts from the estimated value of investment units, the amount of accumulated interest (coupon) income paid by the taxpayer to the seller security (clause 2, article 280 of the Tax Code of the Russian Federation).
What specific expenses for the acquisition of securities may be included in the price of their acquisition, Ch. 25 of the Tax Code of the Russian Federation does not provide.
It seems that such expenses may include expenses for payment for information (consulting) services; expenses for payment of services of intermediaries, including payment of remuneration to brokers, stock exchanges, registrars, and other reasonable and documented direct expenses associated with the acquisition of securities.
Since the listed expenses are direct, that is, subject to write-off as the sale (disposal) of securities, they should be taken into account in proportion to the retired securities. Accordingly, the part of such expenses, which falls on unrealized securities, is not taken into account for tax purposes. The cost of acquiring a security denominated in a foreign currency is determined at the exchange rate of the ruble against the corresponding foreign currency, established by the Central Bank of the Russian Federation on the date of acceptance of the said security for accounting (paragraph 5, clause 2, article 280 of the Tax Code of the Russian Federation).
Upon sale (disposal) of such a security, expenses include its value in tax accounting at the exchange rate of the Central Bank of the Russian Federation that was in force on the date of acceptance of this security for accounting.
At the same time, the current revaluation of securities denominated in foreign currency is not performed.
Example 4
The organization acquires 1000 uncertificated ordinary shares issuer on total amount RUB 800,000 and in accordance with the terms of the securities sale and purchase agreement, bears the costs of re-registration of ownership of the shares. Payment for the services of the holder of the register of shareholders (registrar) for opening a personal account in the system of maintaining the register of shareholders 11.8 rubles. (including VAT 1.8 rubles) and for re-registration of ownership of shares 236 rubles. (including VAT 36 rubles).
For the purposes of income taxation, the expense in the form of payment for the cost of the registrar's services for opening a personal account is a non-sales expense associated with servicing the acquired securities (clause 4 clause 1 article 265 of the Tax Code of the Russian Federation). Expenses for re-registration of ownership of securities, in accordance with paragraph 2 of Art. 280 of the Tax Code of the Russian Federation, form the cost of acquiring securities, which are taken into account when determining the tax base for transactions with these shares upon their disposal.
VAT amounts submitted by the registrar cannot be deducted, since transactions with securities are not subject to VAT (clause 12, clause 2, article 149 of the Tax Code of the Russian Federation). Thus, the amounts of VAT presented for payment, in accordance with paragraphs. 1 p. 2 art. 170 of the Tax Code of the Russian Federation are taken into account by the organization in tax accounting in the cost of purchased services.
Tax accounting register for the formation of expenses for the purchase of securities:
Separately, it should be said about the costs directly related to the acquisition of securities, if the purchase itself did not take place.
The direct procedure for tax accounting of expenses related to the acquisition of securities is provided only in the event of their sale and other disposal.
For operations with securities, taxpayers determine the base for income tax in the manner prescribed by Art. 280 of the Tax Code of the Russian Federation.
According to paragraphs. 7 p. 7 art. 272 of the Tax Code of the Russian Federation, the date of incurring expenses associated with the acquisition of securities, including their value, is the date of sale or other disposal of securities.
In view of the foregoing, the costs directly related to the acquisition of shares that meet the criteria established by Art. 252 of the Tax Code of the Russian Federation, form the accounting value of securities for the purpose of taxing the organization's profits.
The taxpayer has the right to take into account the costs of acquiring securities for income tax purposes at the time of their sale or other disposal (including redemption).
Accordingly, this leads to the position tax authorities that the taxpayer is not entitled to attribute to expenses taken into account when determining the tax base for transactions with securities, the costs aimed at making a transaction for the purchase of securities if such a transaction did not take place.
In addition, in oral comments and letters, the Ministry of Finance of the Russian Federation on the issue of attributing to expenses costs that are not directly related to activities aimed at generating income, explains that such expenses do not meet the criteria listed in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. This position can be found, for example, in the letters of the Ministry of Finance of the Russian Federation of March 15, 2006 N 03-03-04 / 1/235, and also of June 1, 2006 N 03-03-04 / 1/497.
At the same time, another position can be expressed. Information, consulting and legal services, aimed at the acquisition of securities, are carried out in order to further receive income from these securities (receipt of dividends, income from the resale of an asset). Accordingly, these expenses are aimed at generating income, although the latter were not received in the end due to the refusal to purchase securities. Using this approach, in tax accounting, these costs should reduce tax base on the basis of paragraph 1 of Art. 252 and paragraph 1 of Art. 249 of the Tax Code of the Russian Federation.
Thus, if the transaction to acquire a block of shares did not take place, when your organization decides to reduce the tax base by the amount of such expenses, you should be prepared for a tax dispute about the direction of these expenses to generate income.
Expenses associated with the storage of securities in accounting
IN normative documents in accounting, there are three types of services related to securities - for the acquisition, sale and maintenance. At the same time, the first two types are associated with the process of circulation of securities, and the third - with their storage.
Expenses associated with servicing the financial investments of the organization (expenses for paying for the services of a bank, depository) should be included in other expenses of the organization (clause 36 PBU 19/02) and reflected in the debit of account 91 "Other income and expenses" and the credit of the accounts settlement with a specific organization.
Expenses associated with the storage of securities in tax accounting
Subparagraph 4 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation, it is established that the non-operating expenses not related to production and sale, includes expenses for servicing the securities acquired by the taxpayer, including payment for the services of the registrar, depository, expenses associated with obtaining information in accordance with the legislation of the Russian Federation, and other similar expenses.
Example 5
The organization acquires 100 uncertificated ordinary shares of the issuer for a total amount of 5,000 rubles. and bears the costs of paying for the services of the holder of the register of shareholders (registrar) for opening a personal account in the system of maintaining the register of shareholders 12 rubles.
For the purposes of income taxation, the expense in the form of payment for the cost of the registrar's services for opening a personal account is a non-sales expense associated with servicing the acquired securities (clause 4 clause 1 article 265 of the Tax Code of the Russian Federation).
Tax accounting register for payment of non-operating expenses directly related to the acquisition of securities:
Sale of securities in accounting
The disposal of financial investments in the event of their implementation is recognized in the accounting of the organization on the date of the one-time termination of the conditions for accepting them for accounting.
Upon disposal of an asset accepted for accounting as a financial investment, for which the current market value, its value is determined based on the assessment, determined by one of the following methods:
- at the initial cost of each accounting unit of financial investments;
- at the average initial cost;
- at the initial cost of the first financial investments in terms of time of acquisition (FIFO method).
It should be noted that the use of one of the above methods for determining the value of retiring securities is also advisable when calculating the value of retiring securities within the reporting period, for which the market price is determined, but for which the market price was not determined at the end of the previous reporting period.
The use of one of the above methods for a group (type) of financial investments is based on the assumption of the sequence of application of accounting policies.
Securities may be valued by the organization upon disposal at the average initial cost, which is determined for each type of securities as the quotient of dividing the initial value of the type of securities by their number, which are formed respectively from the initial cost and the amount of the balance at the beginning of the month and received securities during this period. month.
Assessment at historical cost of the first financial investments in terms of acquisition time (FIFO method) is based on the assumption that securities are written off within a month or another period in the sequence of their acquisition (receipt). Those. securities that are the first to be written off must be valued at the historical cost of the securities of the first acquisitions, taking into account the initial value of the securities listed at the beginning of the month. When applying this method, the value of securities remaining at the end of the month is made at the initial cost of the latest acquisitions, and the value of the earliest acquisitions is taken into account in the value of securities sold.
Upon disposal of assets accepted for accounting as financial investments, for which the current market value is determined, their value is determined by the organization based on the latest assessment.
For each group (type) of financial investments, one assessment method is applied during the reporting year.
In accounting, according to the Chart of Accounts, income related to the sale of securities is reflected in the credit of account 91 “Other income and expenses” (if the organization recognizes them as other income) or account 90 “Sales”, if the organization recognizes them as income from common species activities.
Expenses in the form of the cost of securities sold and services related to the sale are debited to the corresponding account.
Example 6
The organization evaluates the shares in accounting when they are disposed of at an average cost. Sold in September 2008 through a broker 500 shares at a price of 44 rubles. per share. These shares were acquired by the organization in the following packages:
August 24 200 shares at a price of 40 rubles. per share.
The cost of brokerage services when purchasing shares and the cost of re-registering the ownership of shares is 2% of the transaction amount (including VAT) and, according to the accounting policy of the organization, form original cost financial investments.
The procedure for calculating the average initial cost of shares is given in the Appendix to PBU 19/02.
In this case, the average initial cost of a share is 70.23 rubles. (400 pcs x 88 RUB x 102% + 100 pcs x 50 RUB x 102% + 200 pcs x 40 RUB x 102% / (400 pcs + 100 pcs + 200 pcs).
The average initial cost of the sold 500 shares is 35,115 rubles. (500 pieces x 70.23 rubles); this amount is included in other expenses of the organization.
Debit |
Credit |
Amount, rub. |
primary document |
|
accounting records related to the acquisition of shares |
||||
|
58-1 |
35 904 |
Brokerage agreement, securities sale and purchase agreement, invoice, extract from the register of shareholders |
|
|
58-1 |
|
||
|
Brokerage agreement, securities sale and purchase agreement, invoice, extract from the register of shareholders |
|||
Accounting entries related to the sale of 500 shares |
||||
|
|
|
|
Securities purchase and sale agreement, extract from the register of shareholders |
|
brokerage agreement, |
Sale of securities in tax accounting
In accordance with Art. 329 of the Tax Code of the Russian Federation, the taxpayer's expenses related to the acquisition and sale of securities, including their cost, are classified as direct costs associated with production and sale.
The taxpayer's income from operations for the sale or other disposal of securities (including redemption) is determined based on the sale price or other disposal of the security, as well as the amount of accumulated interest (coupon) income paid by the buyer to the taxpayer, and the amount of interest (coupon) income, paid to the taxpayer by the issuer (drawer). At the same time, the taxpayer's income from the sale or other disposal of securities does not include amounts of interest (coupon) income previously taken into account in taxation.
The taxpayer's income from transactions for the sale or other disposal of securities (including from redemption) denominated in foreign currency is determined at the exchange rate of the Central Bank of the Russian Federation in force on the date of transfer of ownership or on the date of redemption.
Expenses for the sale (or other disposal) of securities, including investment units of a unit investment fund, are determined based on the purchase price of the security (including the costs of its acquisition), the costs of its sale, the amount of discounts from the estimated value of investment units, the amount of accumulated interest (coupon) income paid by the taxpayer to the seller of the security. In this case, the expense does not include the amounts of accumulated interest (coupon) income previously taken into account in taxation. Taxpayers (with the exception of professional securities market participants engaged in dealer activities) determine the tax base for transactions with securities circulating on an organized securities market separately from the tax base for transactions with securities not circulating on an organized securities market.
Securities are recognized as circulating on the organized securities market only if the following conditions are simultaneously met:
1) if they are admitted to circulation by at least one trade organizer who has the right to do so in accordance with national legislation;
2) if information about their prices (quotations) is published in the mass media (including electronic ones) or can be provided by the trade organizer or other authorized person to any interested person within three years after the date of transactions with securities;
3) if a market quotation is calculated on them, when it is provided for by the relevant national legislation.
For the purpose of calculating income tax, national legislation means the legislation of the state in whose territory the circulation of securities is carried out (conclusion of civil law transactions that entail the transfer of ownership of securities, including outside the organized securities market).
The market quotation of a security means the weighted average price of a security for transactions made during trading day through the organizer of the trade. If transactions for the same security were made through two or more trade organizers, then the taxpayer has the right to independently choose the market quotation that has developed with one of the trade organizers. If the trade organizer does not calculate the weighted average price, then for the purposes of this chapter, the weighted average price is taken to be half the sum of the maximum and minimum prices of transactions made during the trading day through this trade organizer.
The market price of retiring securities circulating on the securities market is the actual price, if it is in the interval between the minimum and maximum prices of transactions with the specified security, registered by the trade organizer on the securities market on the date of the relevant transaction. If a transaction is made through a trading organizer, the date of the transaction should be understood as the date of the auction at which the corresponding transaction with the security was concluded. If a security is sold outside the organized securities market, the date of the transaction is the date when all essential conditions for the transfer of the security are determined, that is, the date the contract is signed.
If transactions for the same security were made on the specified date through two or more trade organizers on the securities market, then the taxpayer has the right to independently choose the trade organizer, the values of the price interval of which will be used by the taxpayer for tax purposes.
In the absence of information about the price interval from the organizers of trade in the securities market on the date of the transaction, the taxpayer accepts the price interval when selling these securities according to the organizers of trade in the securities market as of the date of the nearest trading held before the day of the relevant transaction, if trading in these securities were held at the trade organizer at least once within the last 12 months.
In case of sale of securities circulating on the organized securities market at a price lower than the minimum transaction price on the organized securities market, when determining the financial result, the minimum transaction price on the organized securities market is taken.
With respect to securities not traded on an organized securities market, for tax purposes the actual selling price or other disposal price of these securities is accepted if at least one of the following conditions is met:
1) if the actual price of the relevant transaction is within the range of prices for a similar (identical, homogeneous) security registered by the trade organizer on the securities market on the date of the transaction or on the date of the nearest trading held prior to the day of the relevant transaction, if the auctions for these securities securities were held at the trade organizer at least once within the last 12 months;
2) if the deviation of the actual price of the relevant transaction is within 20 percent upwards or downwards from the weighted average price of a similar (identical, homogeneous) security, calculated by the organizer of trading on the securities market in accordance with the rules established by him based on the results of trading on the date of conclusion of such of the transaction or on the date of the nearest trades that took place before the date of the relevant transaction, if the trades in these securities were held at the trade organizer at least once during the last 12 months.
In the absence of information on the results of trading in similar (identical, homogeneous) securities, the actual price of the transaction is accepted for taxation purposes, if the indicated price differs by no more than 20 percent from the settlement price of this security, which can be determined on the date of the transaction with security, taking into account the specific terms of the concluded transaction, the characteristics of circulation and the price of the security and other indicators, information about which may serve as the basis for such a calculation. To determine the estimated price of a share, the taxpayer alone or with the involvement of an appraiser must use the methods of valuation provided for by the legislation of the Russian Federation, to determine the estimated price of a debt security, the refinancing rate can be used Central Bank Russian Federation. In the event that a taxpayer determines the estimated price of a share on its own, the valuation method used must be fixed in the accounting policy of the taxpayer.
When determining the amount of income from the sale of interest-bearing bills, the estimated value of the bill is taken to be the value established from the condition for drawing up the bill. With this value, in accordance with the provisions of the Tax Code, the sale price of a bill of exchange under a sale and purchase agreement will be compared.
When determining the amount of income from the sale of discount bills, it is possible to take the refinancing rate of the Central Bank of the Russian Federation for the yield to maturity. In this case, the settlement price of the bill on the date of sale can be determined by the following formula:
Estimated price = N / (1 + r x T: 365)
where N is the face value of the bill;
r - the refinancing rate of the Central Bank of the Russian Federation on the date of the promissory note;
T - the remaining period of circulation of the bill from the date of sale to the date of redemption.
When determining the tax base, the settlement price of a bill can be reduced by 20% (clause 6, article 280 of the Tax Code of the Russian Federation). If the actual selling price is greater than or equal to this indicator, then the actual selling price will be accepted for tax purposes. If the actual selling price is less than the specified indicator, then for tax purposes it is increased by the amount of deviation from this indicator, and in sheet 05 of the Declaration, line 020 "Amount of deviation from the market (estimated) price" is filled in.
The date of recognition of income and expenses on transactions with securities is the date of sale of the said securities (this is also referred to in paragraph 7, paragraph 7, article 272 of the Tax Code of the Russian Federation).
The purchase price of securities for income tax purposes is calculated using one of the following methods:
1) by the cost of the first time acquisitions (FIFO);
2) by the cost of the most recent acquisitions (LIFO);
3) at the cost of a unit (clause 9, article 280, paragraph 3, article 329 of the Tax Code of the Russian Federation).
The payer must choose one of these methods independently, fixing it in the accounting policy (clause 9, article 280 of the Tax Code of the Russian Federation).
Note that the method of valuation by unit value is applied to non-equity securities, which secure an individual scope of rights for their owner (check, bill of lading, etc.).
It is advisable to apply the LIFO or FIFO method to equity securities (stocks, bonds, options). After all, such securities are placed in issues, within each issue they all have the same face value and provide the same set of rights.
If you plan to apply two methods depending on the type of securities (for example, the "per unit value" method for non-equity securities, and the LIFO or FIFO method for equity securities), it is better to specify this in the accounting policy in advance. The point is that, according to Art. 313 of the Tax Code of the Russian Federation during the year, the taxpayer cannot make changes to the accounting policy, including in relation to the accounting methods used (see Letter of the Federal Tax Service of Russia for Moscow dated 09.04.2007 N 20-12 / 031930).
Example 6
The organization determines the value of retiring shares in tax accounting using the FIFO method.
Sold in September 2008 through a broker 500 shares not traded on the OSM at a price of 44 rubles. per share.
These shares were acquired by the organization in the following packages:
August 8 400 shares at a price of 88 rubles. per share;
August 16 100 shares at a price of 50 rubles. per share;
August 24 200 shares at a price of 40 rubles. per share.
The cost of the broker's services for the acquisition of shares and the costs of re-registration of ownership of the shares amount to 2% of the transaction amount (including VAT) and, according to the accounting policy of the organization, form the initial cost of financial investments.
Accordingly, the cost of shares acquired on August 8 (400 shares), August 16 (100 shares) and August 24 (100 shares), as well as the cost of acquiring these shares (2% of the cost of these shares) is recognized as an expense. In tax accounting, the amount of expenses for the acquisition of shares, taken into account when they are sold in September, is 45,492 rubles. (400 pieces x 44 rubles x 102% + 100 pieces x 50 rubles x 102% + 100 pieces x 40 rubles x 102%).
The proceeds from the sale of shares in this case amounted to 22,000 rubles. Accordingly, the loss from the sale of securities will amount to 23,492 rubles.
Taxpayers who received a loss (losses) from operations with securities in the previous tax period or previous tax periods, has the right to reduce the tax base received on transactions with securities in the reporting (tax) period (to carry forward these losses to the future) in the manner and on the conditions established by Article 283 of the Tax Code of the Russian Federation.
Income received from operations with securities traded on an organized securities market cannot be reduced by expenses or losses from operations with securities not traded on an organized securities market.
Income received from operations with securities not traded on an organized securities market cannot be reduced by expenses or losses from operations with securities traded on an organized securities market (clause 10 of Article 280 of the Tax Code of the Russian Federation).
Thus, the Code establishes a limitation regarding the accounting for tax purposes of the loss received by the taxpayer from transactions for the sale of securities, both circulating and not circulating on the organized securities market.
The Code does not contain restrictions on the possibility of reducing the income received from operations with securities by the amount of loss from the main type of activity.
This conclusion also follows from the content of Article 315 of the Tax Code of the Russian Federation, according to which the calculation of the tax base for calculating income tax includes proceeds from the sale of securities and expenses incurred in their sale. To determine the amount of profit subject to taxation, only the amount of loss, in particular, from operations with securities, subject to transfer in the manner prescribed by Article 283 of the Tax Code of the Russian Federation, is excluded from the tax base.
Filling order tax return on corporate income tax, also establishes that a positive amount from transactions with securities - line 100 is reflected in line 120 of sheet 02 of the declaration ( the tax base for tax calculation), i.e. participates in the calculation of corporate income tax.
If an organization carries out transactions with both marketable and non-marketable securities, tax base calculations for such transactions are presented on separate sheets 05 of the Income Tax Declaration with the corresponding codes.
Sheet 05 with the code "1" on the attribute "Type of income" reflects the calculation of the tax base for transactions with securities circulating on the organized securities market.
Sheet 05 with code "2" on the attribute "Type of income" reflects the calculation of the tax base for transactions with securities that are not traded on the organized securities market.
In Sheet 05 with code "1" for the attribute "Type of income":
Line 010 of the calculation with the code "1" for the attribute "Type of income" indicates the proceeds from the sale, disposal, incl. redemption of securities circulating on the organized market.
In line 020 of the calculation with the code "1", the variable "Type of income" reflects the amount of deviation of the actual proceeds from the sale (disposal) of securities circulating on the organized securities market outside the organized securities market below the minimum price of transactions on the organized market as of the date of the transaction transactions (paragraph 5 of Article 280 of the Code).
If the actual (market) price of the sale or other disposal of securities is in the interval between the minimum and maximum prices of transactions with the specified security, registered by the organizer of trade in the securities market on the date of the relevant transaction, line 020 is not filled in.
In line 030 of the calculation with the code "1", the variable "Type of income" shall indicate the expenses associated with the acquisition and sale of securities circulating on the organized securities market, including expenses associated with the circulation of investment units of unit investment funds.
In Sheet 05 with code "2" for the attribute "Type of income":
Line 010 of the calculation with the code "2" for the attribute "Type of income" indicates the proceeds from the sale, disposal, incl. redemption, securities not traded on the organized market.
This line shows, among other things, interest income (interest in the form of a discount) on securities, reflected on accrual in line 100 of Appendix N 1 to Sheet 02 of the Declaration, the adjustment of which is carried out according to line 200 of Appendix N 2 to Sheet 02 of the Declaration upon sale or otherwise disposal (including redemption).
In line 020 of the calculation with the code "2", the variable "Type of income" shall reflect the amount of the deviation of the actual proceeds from the sale of securities not traded on the organized market, below the settlement price, taking into account a 20% deviation. If the actual sale price or other disposal of securities satisfies the conditions provided for by subparagraphs 1 and (or) 2 of paragraph 6 of Article 280 of the Code, then line 020 is not filled in.
Line 100 of the calculation reflects the tax base for income tax on operations with securities. If the specified tax base is positive, the amount in line 100 is reflected in line 120 of Sheet 02 of the Declaration.
Accounting for transactions with securities, financial investments and financial obligations has a number of features that must be taken into account in the automation system. JSCB "Promsvyazbank", which has a branched structure and carries out these operations in large volumes, solved the problem of automating accounting processes by introducing a configuration on the "1C: Enterprise" platform. The configuration for the specific requirements of the customer was carried out by the company "MARKOMP-CONSULTING".
The main features of the activities of the Department of financial consulting and investment support of JSCB Promsvyazbank are:
- making a large number (more than 80 per day) of securities purchase and sale transactions with the execution of relevant agreements. At the same time, the number of securities in circulation reaches several hundred per month;
- the presence in the accounting of a large number of shares, shares and certificates of deposit, as well as own bills (both discount and interest-bearing);
- the need to maintain a ledger of securities, a ledger of own bills for submission to regulatory authorities;
- the need to issue accounting certificates explaining the procedure for calculating interest on bills of exchange, credits and loans.
The automation project, which was implemented by the specialists of the company "MARKOMP-CONSULTING", began in the III quarter of 2002. At this point, the customer already had an accounting subsystem on the 1C:Enterprise platform, however, due to the significant amount of information, it was decided to develop and implement an additional multifunctional block for working with securities, consisting of two large sections:
- Financial investments: shares, shares, certificates of deposit, bills.
- Financial liabilities: own bills, loans.
These sections include additionally created directories, documents, printed forms, reports, accounting statements, document journals. The entries in the documents below are present both in accounting and in tax accounting.
Financial investments
The "Financial Investments" directory (Fig. 1), in addition to the standard ones, also has details newly created by the developers, which allow you to:
- store the discount amount;
- take into account the nominal price;
- take into account the start and end dates of interest accrual in accounting;
- take into account the start and end dates of interest accrual in tax accounting;
- generate contracts in MS Word with the following details: contract number, drafting date, maturity date;
- automatically fill in the document "Disposal of financial investments" with the actual date of sale.
Rice. 1. Directory "Financial investments".
In the same directory, the function of printing out the securities accounting book was implemented (see Fig. 1).
During the implementation of the project, the document flow for financial investments, consisting of the following documents (given along with the relevant postings and brief description; the analytics specified in the postings (with the exception of own bills of exchange) is standard for typical configurations):
1. Receipt of financial investments (Fig. 2).
Rice. 2. Document "Receipt of financial investments".
"Receipt of financial investments" is the first element in the chain of documents and is intended for posting financial investments on accounting and tax accounts.
When posting this document, the postings indicated in Table 1 are generated.
Table 1
2. Disposal of financial investments (Fig. 3).
Rice. 3. Document "Disposal of financial investments".
"Disposal of financial investments" closes the chain of documents and is intended to record the fact of the sale of financial investments on the accounts of accounting and tax accounting.
When conducting this document, the postings indicated in table 2 are formed
.table 2
Note |
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---|---|---|---|---|
91.2 (Sale of securities) |
58.x (Counterparty, Agreement, Security) |
|||
H07.14 (Security) |
Amount on receipt (nominal) |
Formation of postings for tax accounting can be disabled. The ability to disable is intended for users who want to generate postings with standard documents |
||
76.5 (Counterparty, Agreement, Security) |
91.1 (Sale of securities) |
Sale amount |
||
H06.11 (Security) |
Sale amount |
See previous note |
||
76.3 (Counterparty, Security) |
Interest amount |
Reversal of interest. Can be disabled in document form. |
3. Calculation of interest on financial investments (Fig. 4).
Rice. 4. Document "Calculation of interest on financial investments".
This document is intended for accrual of interest or discount on financial investments in accounting and tax accounts. "Accrual of % on financial investments" is the second element in the chain of documents. Two modes of interest accrual are supported: by financial. investments (accounts 58.1, 58.2) and loans granted (account 58.3).
When posting the document, the postings indicated in Table 3 are generated.
Table 3
Financial obligations
The reference book "Financial obligations" was developed for the needs of the customer (Fig. 5).
Rice. 5. Directory "Financial obligations".
In the same reference book, the function of printing a book of accounting for financial obligations was implemented. Document flow by financial obligations consists of the following documents (given together with the relevant entries):
1. Bank statement.
This is a standard document, so the capabilities of a typical configuration are used.
2. Calculation of interest on financial obligations (Fig. 6).
Rice. 6. Document "Calculation of interest on financial obligations".
This document is intended for accrual of interest on financial liabilities on accounting and tax accounts. Four interest calculation modes are supported:
- short-term credits (account 66.1).
- long-term credits (account 67.1).
- short-term loans (account 66.3).
- long-term loans (account 67.3).
Loans differ from loans only in the source of receipt of funds: in the case of a loan we are talking about credit institution(bank), in the case of a loan, we are talking about legal or individuals that are not credit institutions.
When posting the document, the postings indicated in Table 4 are generated.
Table 4
As a result, the system implemented on the 1C:Enterprise platform allows for automated accounting of work with bills of exchange, certificates of deposit, shares, loans issued and received, loans received, as well as the generation of contracts in a text editor. More than 200 documents are entered daily by a dozen users, more than 80 contracts are formed, each of which contains 10-20 securities (bills, certificates of deposit, shares, shares). The system allows you to create a book of securities in accordance with paragraph 6 of the order of the Ministry of Finance of Russia dated 15.01.1997 No. 2), accounting statements on accrued interest, accounting and tax accounting entries for the receipt, disposal and accrual of interest on securities, etc. and tax accounting, a three-level analytics system was implemented according to the "Counterparty, contract, securities" scheme.
Based on the results of the system operation, the bank employees confirm the effectiveness of the decisions made on the automation of accounting and tax accounting on the 1C:Enterprise platform.
New Information system blended harmoniously into common system accounting, adopted in the structures of the bank, and fully meets the high requirements for efficiency and productivity.