Chart of accounts of commercial banks

Class 9. Off-balance sheet accounts 90 commitments and requirements for all types of warranties and Guarantees 900, 901 to banks guarantees from banks 902 Guarantees to customers 903 Guarantees received from customers 909 Doubtful guarantees and warranties 91 Obligations and requirements for loans and deposits 910 Obligations Lending to banks 91 1 Liabilities for loans from banks lending 912 Liabilities to customers 92 commitments and requirements arising from currency and precious metals 920 Currency and bank metals that are purchased but not yet received 921 Currency and bank metals, which sold but not shipped off-balance sheet position 928 in the bank's foreign currency and precious metals 929 Doubtful claims arising from currency and precious metals 93 Claims and liabilities for underwriting of securities and futures financial instruments, except for foreign exchange instruments 930 securities receivable underwriting operations 931 The securities to be sent on operations underwriting assets 935 936 Assets receivable prior to departure 939 Doubtful claims arising from financial instruments, except for foreign exchange instruments 95 Other liabilities and claims resulting deposit 950 95 1 96 collateral debt relief and funds to return 960 Unpaid term gains in 961 Debts written off as a loss for the return of 962 funds 97 Securities and wealth clients. 970 securities and property of clients in a fiduciary capacity 971 documents on privatization - housing 972 checks documents for privatization - 973 property certificates? Documents on privatization - land booms 974 975 Other calculations Documents privatization - compensation certificates 976 Cash compensation savings of Ukrainian citizens in Savings institutions 977 Different values ​​and documents for privatization of the road 98 Accounting for other resources, valuables and documents 980 documents on settlement transactions 981 Other valuable documents with 982 forms of securities and strict reporting forms 983 documents and valuables taken and sent for collection 984 Transactions Fixed assets 985 funds for the construction, referred to in the order of 989 forms the equity and value in the subreport and in the way 99 990 contra account contra account for accounts of chapters 90 - 95 991 contra account for accounts of chapters 96 - 98 Accounts sections 90-95 are used to account for operations that carry different risks for the bank. It's the commitments and demands of the prisoners, but not yet executed the agreements legally binding. Sections 96-98 accounts used to record documents, valuables and settlement of transactions on privatization. All accounts of these sections are active. Section 99 cities contra account used for the double-entry operations on off-balance sheet. Topic: The role of accounting in the management of the bank, its types and destination