Treasury instruments to carry

Cash, precious metals, securities which are refunded by the National Bank of Ukraine, funds of commercial banks in the National Bank of Ukraine National Bank of Ukraine means a commercial bank. By the interbank instruments include transactions between commercial banks: correspondent accounts, deposits, loans, financial leasing. Cash, standing in the first place - is the most liquid assets. Cash means all funds in the national and foreign currencies, as well as travelers checks, regardless of where they are. Cash and traveler's checks are recorded on different accounts. Other most liquid assets are two types of accounts that do not give a percentage of income: the balances on correspondent accounts with the NBU and balances on correspondent accounts with other banks. For the purpose of settlement banks have to keep the funds in each of these assets. In the sections "means the National Bank of Ukraine" and "Resources of the National Bank of Ukraine" displays the active and passive transactions of a commercial bank with the NBU. National Bank of Ukraine in relations with commercial banks using financial instruments such as pawn loans, repurchase transactions, direct lending, loans and other auction choice of financial instruments depends on the nature of monetary policy. For sufficiently liquid assets include domestic government loan bonds, overnight deposits and short-term deposits in other banks, loans and short-term overnight loans to other banks. Performing with the bank (monetary) metals by commercial banks is possible only if the existence of a license. Precious metals are also seen as highly liquid assets. In the "Bank metals" are taken into account only those metals that are defined by legislative acts. This section shall not be considered precious metals, are stored in the bank on behalf of its clients (their record is out of balance), and securities that are not included in the list of securities which the NBU refinanced (their records are maintained in the third and fourth grade) . A list of the securities and procedure for refunding is determined by the National Bank of Ukraine. By the arrears owned deposits and loans, the period for which payment overdue, but the risk of default on them are not so high as to relate them to the bad debt. Questionable are those deposits and loans, which are unlikely to return. Topic: The role of accounting in the management of the bank, its types and destination