The structure of the sixth and seventh grades of accounts of commercial banks

Class 6. Income Interest income 60 600 Interest income on funds placed with the NBU 601 Interest income on placements with other banks 602 Interest income on loans economic entities 603 Interest income on loans authorities General government 604 Interest income on loans to individuals 605 Interest Income securities 608 Interest income on operations with other agencies and branches of the bank 609 Other interest income 61 610 Fee and commission income and commission income from transactions with banks 611 Fee and commission income from transactions with customers 618 Fee and commission income from transactions with affiliates and other agencies of the bank's 62 Result from trading Result from operations 620 63 Trading Other banking operating income 630 638 Dividend income Other operating income on bank transactions with affiliates and other agencies of the bank 639 Other banking operating income 64 Other non-bank operating income 648 Other non-bank operating income from transactions with affiliates and other agencies of the bank 649 Other non-bank operating income 67 677 Return of written off assets written-off assets return 68 Contingencies 680 Contingencies revenue income class 7. Expenses Interest expense 70 700 Interest expense on advances from the NBU 701 Interest expense on advances from other banks 702 Interest expense on business entities 703 Interest expense on the budget and extrabudgetary funds Ukraine 704 Interest expense on 705 individuals Interest the costs of its own debt securities 708 Interest expense on transactions with affiliates and other agencies of the bank 709 Other interest expense and commission expense 71 710 718 Fee and commission expenses and commission expense on transactions with affiliates and other agencies of the bank's 73 other bank operating expenses 738 Other banking operating expenses from operations with branches and other agencies of the bank 739 Other banking operating expenses 74 Other non-bank operating expenses 740 Staff costs 741 Payment of taxes and other obligatory payments, other than income taxes 742 Expenditures for maintenance and equipment and intangible assets 743 Other operating expenses and utility costs 744 Related to Telecommunications 745 non-bank operating expenses 748 Other non-bank operating expenses from transactions with affiliates and other agencies of the bank's 749 other non-operating expense 77 770 Provision for Provision for bad assets written off 771 78 Contingencies 780 Contingencies 79 Income taxes 790 Tax a profit. Topic: The role of accounting in the management of the bank, its types and purpose | Tags: Plan