Bank balances are important economic information, on its basis the organization of banking is carried out and the management of all banking activities is improved. Bank balances serve as a means of government control over the development of the monetary sphere in the state. The bank's management, referring to the balance sheet, evaluates the final results, the effectiveness of the bank's activities, determines the further policy in the development of banking operations.
Instructions
Step 1
When compiling a bank balance sheet, follow the methodological recommendations of the Bank of Russia, according to which the grouping of balance sheet accounts is carried out according to balance sheet items.
Step 2
In the asset, you must submit six articles. In the first article, enter the reflection of "Funds, accounts in the Central Bank." Include the bank's cash desk, the rest of the funds, along with the assets of a commercial bank at the Central Bank. This also includes data on the correspondent account with the Central Bank.
Step 3
The second item includes information on demand deposits and loans provided to other banks. This will also include data on your bank's correspondent account with other banks.
Step 4
In the third article, enter data on "Investments in securities, shares and shares". Include the amount of investments in shares of a joint-stock company, organizations, information on government and non-government debt obligations. This also includes the amounts that your bank has transferred to businesses to conduct business.
Step 5
In the fourth item, include the amounts of all loans that the bank has issued. This will also include interest on loans that are less than 30 days overdue.
Step 6
The fifth item is an item of property, plant and equipment with intangible assets. Include property, plant and equipment, taking into account the corresponding depreciation and the full value of the intangible assets.
Step 7
The sixth article provides for the listing of "Other assets". Include other assets in it. The sixth article is subject to low-value inventory taking into account depreciation, settlement between institutions controlled by the bank, receivables of a temporary nature, receivables for capital investments, the cost of prepaid expenses. In the sixth article, the bank, which owns a license to carry out operations with precious metals, brings the balance of account 050, precious metals.
Step 8
In the seventh article, record the total of the previous six articles.
