On the release of a new industry solution "1c: accounting and management for professional participants in the securities market korp". Accounting for securities: postings, errors, examples How to reflect the sale of securities in 1s

Accounting for operations 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 purchase and sale transactions valuable papers 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 a functioning subsystem accounting 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:

1. Financial investments: shares, shares, certificates of deposit, bills.
2. 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 on financial investments was automated, consisting of the following documents (given along with the relevant entries 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 the accounts of the accounting and tax accounting.

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

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. The document flow for financial liabilities consists of the following documents (given together with the corresponding 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 Money: in case of a loan we are talking about a credit institution (bank), in the case of a loan, it is a 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.

The new information system harmoniously fit into common system accounting, adopted in the structures of the bank, and fully meets the high requirements for efficiency and productivity.

• stock;
• bill;
• mortgage;
• investment share share investment fund;
• bill of lading;
• bond;

The essence and definition of securities can be found in the Civil Code of the Russian Federation, Federal Law No. 39-FZ of April 22, 1996 “On the Securities Market”.

Securities accounting

Accounting for securities is kept on account 58 “Financial investments” (Order of the Ministry of Finance dated October 31, 2000 No. 94n) in accordance with PBU 19/02.

At the same time, analytical accounting on account 58 is kept by types of financial investments and objects in which these investments are made (organizations - sellers of securities; other organizations in which the organization is a member, etc.). In addition, in analytical accounting, it is necessary to separate securities into short-term and long-term assets.

It must be borne in mind that organizations do not include financial investments (clause 3 PBU 19/02):

• treasury shares joint stock company from shareholders for subsequent resale or cancellation;
• promissory notes issued by the drawer organization to the seller organization in settlements for goods sold, products, work performed, services rendered.

Consequently, these objects are accounted for not on account 58, but on accounts 81 “Own shares (shares)” and on a separate sub-account to account 62 “Settlements with buyers and customers”, respectively.

In our consultation, we will talk about securities that are for the organization financial investments.

Securities are accepted for accounting according to original cost. The procedure for the initial and subsequent valuation of securities, the features of their depreciation, disposal, as well as accounting for income and expenses on them are disclosed in RAS 19/02, and in the accounting aspect - also in Order of the Ministry of Finance of the Russian Federation dated 10.31.2000 No. 94n.

Securities accounting entries

Here are typical accounting records on the accounting of securities on the example of shares. Shares are recorded on a separate sub-account 58-1.

Accounting for shares in accounting (postings):

Industry solution "1C: Enterprise 8. Accounting and management for professional participants securities market KORP" was developed on the basis of a standard solution "1C: Enterprise 8. Accounting for non-credit financial organization KORP", edition 3.0, while maintaining the basic functionality, and uses all the advantages of the 1C:Enterprise 8 technological platform version 8.3 and the Taxi interface.

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 and economic activities of organizations and instructions for its use" dated October 31, 2000 No. 94n.

For integration with other information systems standard mechanisms of the 1C:Enterprise platform are used 8.3.

Accounting"from document"and typical operations

The main way of reflection business transactions in accounting is the input of program documents corresponding to the 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 parameters accounting policy configured independently from 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 Regulations 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) that use 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 advance delivery of securities, delivery against payment, where delivery and payment occur on the same day, and advance 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 the accounting policy, one of the methods for accounting for retiring securities is selected - FIFO or by 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 of the Securities Market CORP" calculates income and expenses on purchase and sale of securities, reflecting the final financial result from the acquisition of an asset.

When calculating interest income, the amounts 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.

Options for accounting for costs on a personal account for accounting for the value of a security, or on a personal account for expenses on securities, are selected in 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 by the document Receipt of goods and services general economic block of operations. 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, operations for recording the revaluation of securities to their fair value are automated.

Reflection of the revaluation of securities in the system is carried out by a document Revaluation of the Central Bank 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, a document is used Redemption of securities and coupons.

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 current account from the issuer of the security document Receipt to the current account, or reflect payment through a broker or management company in trust 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.

Full and partial redemption of bonds

In the configuration "Accounting and management for professional participants in the securities market CORP" it is possible to record both full and partial repayment bonds. Full and partial redemption of bonds is reflected in the document Redemption of the Central Bank 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 "Accounting and management for professional participants in the securities market CORP" configuration, operations for accounting for debt securities are automated in accordance with the industry accounting standards of the 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.

Document Amortized cost calculation automatically, or by loading charts 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 of an investment fund, unit 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 organization";
• 0420003 "Report on financial results non-credit financial institution";:
• 0420004 "Change report equity non-credit financial institution";
• 0420005 "Statement of cash flows of a non-credit financial institution";

Financial statements, handed over to the regulatory authorities, is divided into annual and intermediate:

• 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 organizations 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 a typical solution"1C: Accounting of 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 configuration of the rules for generating personal accounts as a correspondence to combinations of accounts of the second order, currency, attribute trust management and financial analyst;
• 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 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.

13.01.2017

Firm "1C" notifies users of the release of a new solution "1C: Enterprise 8. Accounting and management for professional participants in the 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 organizations KORP". The industry solution "1C: Accounting and management for professional participants in the securities market KORP" is designed to automate accounting and tax accounting and prepare regulated reporting (in accordance with current legislation Russian Federation and requirements Central Bank Russian Federation) investment and other companies in the financial sector that provide services in the following activities: dealer activities, brokerage activities, registrar activities, trust management, management company activities, special depository activities, 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 Accounting Standards (OSBU) of investment and other companies financial sector.

• Key industry functionality of the industry solution:
  • Accounting for transactions with securities and regulatory transactions 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":
  • Cash accounting;
  • Accounting for income and expenses;
  • Formation of 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 and economic activities of 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 with 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 a chart of accounts in accordance with 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;
• To maintain analytical accounting on personal accounts, the configuration provides for the Analytical Accounts reference book. 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 purchasing equity and debt financial instruments, they are classified into one of four evaluation categories in accordance with industry accounting standards of the Bank of Russia, as well as international financial reporting standards IFRS 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.
• The fair value of financial instruments is determined based on the accounting system settings and is determined by the 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);
• 3 Level - unobservable inputs to a financial instrument: estimated values, fair value methods (market and income approaches) that use either matrix pricing or discount rate methods and determination based on discounted cash flows at the EIR rate (effective interest rate). ) 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. For exchange transactions, sales operations are possible in the T0, T+1, T+2 modes. Over-the-counter trading modes include advance delivery of securities, delivery against payment, where delivery and payment occur on the same day, and advance 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 the accounting policy, one of the methods for accounting for retiring securities is chosen - FIFO or at the average cost of securities.

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 of the Securities Market CORP" calculates income and expenses on purchase and sale of securities, reflecting the final financial result from the acquisition of an asset.

When calculating interest income, the amounts 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.

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 block of operations. 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, operations for 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 value of the interest rate on the 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.

Full and partial redemption of 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 "Accounting and management for professional participants in the securities market CORP" configuration, operations for accounting for debt securities are automated in accordance with the industry accounting standards of the 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" are 4 main forms of accounting reports with all the 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 of an investment fund, unit investment fund and a non-state pension fund, management companies of an investment fund, a mutual investment fund and a non-state pension fund, credit bureaus, 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 organization";
• 0420003 "Statement of financial results of a non-credit financial institution";:
• 0420004 "Report on changes in equity capital of a 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 "The 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 "Accounts receivable";
• 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 for events after the 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.