The structure of the fourth class of accounts of commercial banks

Class 4. Financial and material investments 41 Investments in associates 4102 Investments in associates banks, 4103 Investments in associated non-bank financial institutions; 4109 Investments in other associates 42 Investments in subsidiaries Investments in 4202 institutions wholly owned subsidiaries; 4203 Investment in subsidiary non-bank financial institutions; 4202 Investments in other subsidiaries 43 430 Intangible assets Intangible assets 431 Capital investment in intangible assets 44 Fixed assets 440 443 Fixed assets investment in capital assets under construction 45 Other non-current tangible assets 450 Other non-current tangible assets 453 Capital investment for fixed assets adopted in the operational leasing ( lease) to the intangible, assets include the cost of the bank, giving income. Intangible assets have no physical form, but have their own cost, rights-based, or privileges of the bank. Intangible assets - the cost of the acquired institution of rights to use land, water and other natural resources, industrial designs, trademarks, industrial and intellectual property rights to lease buildings (buildings, facilities), or use of, ownership of the apartment and other property rights defined by the object of ownership specific banking institutions and generate revenues. Other property rights owned inventions, utility models, trade marks for goods and services, trademarks, copyrights, software programs, computer technology, "know-how" acquired the rights to place the commodity on the stock exchange, the price which includes all costs associated with the practical advantage of this place for the establishment of the bank. Intangible assets on the balance sheet only when they were purchased for a price. Intangible assets are recorded in the accounting for the initial assessment, which consists of the actual cost of acquisition and enforcement of the state in which they are suitable for use in accordance with the target. The cost of intangible assets is paid at rates of depreciation, regulated bank, based on the actual useful life. Topic: The role of accounting in the management of the bank, its types and destination