The structure of the third class of accounts of commercial banks

Class 3. Operations with securities and other assets and liabilities AOR. Shares and other securities in the trading portfolio of the bank group 300 "Shares and other securities with fixed income trading portfolio in the bank"; OWG team, "Debt securities in trading portfolio of the bank"; 31. Securities held for trading group 310 "Shares and other securities with fixed income investments in held for trading", a group of 311 "Debt securities held for trading", a group of 319 "Reserve for impairment of securities in the bank's portfolio sale ", 32. Securities in the portfolio of the bank to maturity group 321 "Debt securities in the portfolio of the bank-to-maturity", a group of 329 "Provision for impairment of securities in the portfolio of the bank-to-maturity", 33. Securities own debt issued by the bank group 330 "Short-term securities own debt issued by the bank"; group 331 "Long-term securities own debt issued by the bank", a group of 332 "Short-term savings (deposit) certificates issued by the bank", a group of 333 "Long-term savings (deposit) certificates issued by the bank"; 34. Inventories Group 346 "Household Materials" group 341 "low value items" 35. Other assets of the bank * 36. Other liabilities of the bank * 37. Clearance calculations to determine the amount and transit accounts * 38. The position of the bank's foreign currency and precious metals and balancing accounts * 39. Calculations between branch offices and other institutions subordinate to the bank * The first type includes the operations with securities (other than securities which the NBU refinanced - they are reflected in the first class, as well as long term investments in associated companies and subsidiaries - are reflected in the accounts fourth grade). Topic: The role of accounting in the management of the bank, its types and purpose | Tags: Chart of Accounts