Transactions in securities are classified into four types

1) trading in securities, 2) transactions in securities for sale, and 3) transactions in securities to maturity, 4) transactions in securities of its own emissions. Securities are accounted for in the context of counterparties, issuers and investment targets. The second type includes the operation of other calculations. These include the composition of business operations of commercial banks, income and prepaid expenses. This operation with low value items and materials, operations, accounting receivable and accounts payable for business operations of the bank, according to calculations from the bank's employees, as well as advances are received and for services. Separately taken into account receivables and payables for securities transactions. Other transactions include: payments on the settlement of foreign exchange position of the bank, clearing and inter-branch transactions between a bank institutions. Line items in this section is taken into account subordinated debt - long-term loan that is provided by subsidiaries of the bank and that in the event of liquidation or bankruptcy of the debtor to be repaid after the claims of other creditors. In fourth grade, concentrated group of accounts, reflecting the bank's long-term investments in associates and subsidiaries, intangible assets and fixed assets. Banks' investments in subsidiaries, associates - is, in fact, the investment bank. The accounts of this class are designed to summarize information on the availability and flow of bank-owned assets and their depreciation, intangible assets, investments in other long-term assets such as capital investments, etc. The relationship between institutional investor and its subsidiaries and associated enterprises governed by applicable law. Topic: The role of accounting in the management of the bank, its types and destination