Accounting for securities in accounting. On the release of a new industry solution "1C: accounting and management for professional participants in the corporate securities market" Purchase of securities

Reservoirs 13.03.2024

Reservoirs

promotion;
bill of exchange;
mortgage;
investment unit of a mutual investment fund;
bill of lading;
bond;

The essence and definition of securities can be found in the Civil Code of the Russian Federation, Federal Law of April 22, 1996 No. 39-FZ “On the Securities Market”.

Securities accounting

Accounting for securities is maintained on account 58 “Financial investments” (Order of the Ministry of Finance dated October 31, 2000 No. 94n) in accordance with PBU 19/02.

In this case, analytical accounting on account 58 is maintained by type of financial investments and the objects in which these investments are made (organizations that sell securities; other organizations in which the organization is a participant, etc.). In addition, in analytical accounting it is necessary to separate securities into short-term and long-term assets.

It must be borne in mind that financial investments of organizations do not include (clause 3 of PBU 19/02):

own shares purchased by the joint-stock company from shareholders for subsequent resale or cancellation;
bills issued by the organization-issuer of the bill to the organization-seller in settlements for goods sold, products, work performed, services rendered.

Consequently, accounting for these objects is carried out not on account 58, but on accounts 81 “Own shares (shares)” and on a separate sub-account to account 62 “Settlements with buyers and customers”, respectively.

Our consultation will focus on securities that are financial investments for an organization.

Securities are accepted for accounting at their original cost. The procedure for the initial and subsequent assessment of securities, the specifics of their depreciation, disposal, as well as accounting for income and expenses on them are disclosed in PBU 19/02, and in the accounting aspect - also in Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

Postings for securities accounting

Let's give typical accounting entries for securities accounting using shares as an example. Shares are accounted for in a separate sub-account 58-1.

Accounting for shares in accounting (postings):

Operation	Account debit	Account credit
Shares purchased	58-1	51 “Current accounts” 52 “Currency accounts” 60 “Settlements with suppliers and contractors” 76 “Settlements with various debtors and creditors”
Dividends accrued on shares	76	91-1 “Other income”
The increase in the market value of shares as of the reporting date is reflected	58-1	91-1
The decrease in the market value of shares as of the reporting date is reflected	91-2 “Other expenses”	58-1
A reserve for impairment of securities was created (increased) in relation to shares for which their current market value is not determined	91-2	59 “Provisions for impairment of financial investments”
The reserve for impairment of securities in relation to shares for which their current market value is not determined is written off (reduced) upon disposal of these shares (increase in their estimated value)	59	91-1
Income from the sale of shares is reflected	76 62 “Settlements with buyers and customers”	91-1
The book value of shares was written off when they were sold	91-2	58-1

The industry solution "1C:Enterprise 8. Accounting and management for professional participants in the securities market CORP" was developed on the basis of the standard solution "1C:Enterprise 8. Accounting for a non-credit financial organization CORP", edition 3.0, while maintaining the basic functionality, and uses all the advantages of the technological platform "1C:Enterprise 8" version 8.3 and the "Taxi" interface.

The solution "1C: Accounting and management for professional participants in the securities market CORP" is designed to automate accounting and tax accounting, including the preparation of regulated reporting, for professional participants in the securities market and non-state pension funds using:

Chart of accounts of accounting, corresponding to the Draft Regulations of the Bank of Russia "On the chart of accounts of accounting in non-credit financial organizations and the procedure for its application", as well as Draft industry accounting standards of the Bank of Russia;
Chart of accounts for accounting, corresponding to the Order of the Ministry of Finance of the Russian Federation "On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application" dated October 31, 2000 No. 94n.

For integration with other information systems, standard mechanisms of the 1C:Enterprise 8.3 platform are used.

Accounting"from document"and typical operations

The main way to reflect business transactions in accounting is to enter program documents that correspond to the primary accounting documents. In addition, direct entry of individual transactions is allowed.

Maintaining records of several organizations

Using the program "1C: Accounting and Management for Professional Participants in the Securities Market CORP" you can maintain accounting and tax records of the activities of several organizations, and for each of them the accounting policy parameters are configured independently of other organizations.

"Accounting and management for professional participants in the securities market CORP" provides the opportunity to use a common information base for maintaining records of several organizations. At the same time, records for each organization can be kept in a separate accounting database.

The “Accounting and management for professional participants in the CORP securities market” configuration supports accounting and tax accounting of the activities of organizations with separate divisions. To reflect transactions between divisions allocated to a separate balance sheet, separate “Advice” documents are used.

Accounting for business transactions on the chart of accounts

Synthetic and analytical accounting in the program "1C: Accounting and Management for Professional Participants in the Securities Market CORP" is maintained as on the chart of accounts corresponding to the Order of the Ministry of Finance of the Russian Federation "On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application" dated October 31 .2000 No. 94n, and on the chart of accounts corresponding to the Draft Regulations of the Bank of Russia “On the chart of accounts for accounting in non-credit financial institutions and the procedure for its application” (hereinafter referred to as the Unified Chart of Accounts).

Unified chart of accounts:

Two-level and strictly regulated. The construction of the Unified Chart of Accounts is based on a hierarchical structure, where each subsequent level details the previous one;
The nomenclature of accounting accounts is classified according to economic content in order to group and summarize information in sections on first- and second-order accounts, based on uniform rules and principles of accounting;
Analytical accounting is carried out both on personal, analytical, accounting accounts, and on synthetic accounts using the subconto mechanism;
To maintain analytical accounting on personal accounts, the configuration provides the Analytical Accounting Accounts directory. For each second-order balance sheet account, an unlimited number of analytical accounts are opened for specified combinations of analytics. Analytical accounts can be generated in the configuration according to specified opening parameters or created manually by the user.

Purchase of securities

In the "Accounting and management for professional participants in the CORP securities market" configuration, securities purchase operations are automated, reflecting actual expenses incurred in various trading modes on the stock exchange and over-the-counter market.

The securities purchase operation was carried out in accordance with the industry standards of the Bank of Russia dated October 1, 2015 No. 494-P “Regulations on the industry standard of accounting for transactions with securities in non-credit financial institutions.”

When purchasing and selling securities, batch records are kept. A batch corresponds to a certain number of securities purchased at the same price in one unit of time. The consignment document for securities is the Security Transaction document. This document accepts equity and debt securities for accounting.

Figure 1. Document "Transaction"

Upon purchase, equity and debt financial instruments are determined into one of four valuation categories in accordance with industry accounting standards of the Bank of Russia, as well as international financial reporting standards IFRS 39.

Depending on the valuation category and type of financial instrument, the principal value of the security is taken into account, as well as transaction costs, interest and coupon income, and discount/premium.

The selection of an evaluation category in the program is carried out both in the document Contract for a transaction with a security (T+, over-the-counter transactions with deferred delivery) and in the document Transaction with a security (in the T0 mode and over-the-counter transactions, subject to delivery of the security on the day the contract is concluded ).

When deferred delivery occurs on the over-the-counter market or on an exchange in T+ mode, the Transaction Contract document takes into account the preliminary costs of purchasing securities. Depending on the category of securities, costs are either included in the price of the security or written off as expenses.

When purchasing securities, the following standards for accounting for financial investments were met:

Upon purchase, all securities are measured at fair value. The purchase price of any financial instrument is tested against fair value, taking into account the relevant materiality criteria. Accordingly, the purchase price of securities may be adjusted by the difference between the fair value of the security and its purchase price.
The fair value of financial instruments is determined based on the accounting system settings and is determined by fair value levels:
- Level 1 - quoted prices of a financial instrument traded on an active market (observable input data);
- Level 2 - quoted prices of a financial instrument not traded on an active market and quoted prices of similar financial instruments used as an estimate of the fair value of the financial instrument (observable inputs);
- Level 3 - unobservable inputs to the financial instrument: estimated values, methods of determining fair value (market approach and income approach), using either matrix pricing or methods for determining the discount rate and determining based on discounted cash flows at the EIR rate (effective interest rate ) fair value of the financial instrument.

The program provides for the accounting of premiums and discounts upon purchase with further consideration of such premiums or discounts as interest income or expense. In accordance with securities industry accounting standards, when calculating amortized cost and interest income adjustments, this discount and premium is accrued and written off on a straight-line basis as coupon income and is adjusted for ESP interest differences.

To be able to carry out transactions for the purchase of securities with parallel posting according to the RAS and OSBU registers, you must enable the Parallel accounting according to RAS option in the Professional Participants Accounting Settings.

Sale (disposal) of previously acquired securities

Operations for the sale of securities in the “Accounting and Management for Professional Participants in the CORP Securities Market” configuration are carried out using the Security Transaction document. Exchange and over-the-counter transactions for the sale of securities are taken into account. For exchange transactions, sales operations are possible in the T0, T+1, T+2 modes. Over-the-counter trading modes take into account the options of pre-delivery of securities, delivery against payment, when delivery and payment occur on the same day, and the option of pre-payment for securities with subsequent execution of delivery of securities.

When selling (disposing of) securities, interest income on debt securities is calculated (added), and the full financial result of the transaction is calculated.

In the accounting policy, one of the methods of accounting for retiring securities is selected - FIFO or at the average cost of securities.

When a security is disposed of, the entire component of the value of the security is taken into account, taking into account revaluation at fair value, adjustments, and interest income accrued up to the date of disposal. Upon disposal, the financial result of the transaction is determined taking into account interest income and expenses, as well as taking into account the purchase price and the compensation received upon sale.

When selling, the nuances of revaluation of securities available for sale are also taken into account, the revaluation of which is reflected through other comprehensive income, which, upon sale, is closed to income and expense accounts.

When selling, the amount of the reserve for impairment of securities is also taken into account. Upon sale, securities are also remeasured at fair value and an adjustment is made for related expenses or income at the ESP rate.

Calculation of profit or loss on securities transactions

The program "Accounting and Management for Professional Participants in the CORP Securities Market" calculates income and expenses for purchase and sale transactions of securities, reflecting the final financial result from the acquisition of an asset.

When calculating interest income, the amounts of accrued coupons and discounts, as well as premiums, accrued on this financial instrument are taken into account. For securities measured at fair value, revaluation at fair value is taken into account as income. The amount of income on debt securities is also affected by the amortized cost of the debt security and adjustments to interest income and expense on ESP. Additionally, the amount of profit or loss is affected by the provision for impairment. All these parameters are taken into account in the securities registers, taking into account the value of the securities and the amount of income and expenses from the purchased securities.

Accrual of commissions

In the "Accounting and management for professional participants in the CORP securities market" configuration, the accounting of commissions on securities transactions is automated.

Transaction costs that a non-bank financial institution incurs in the purchase and sale of securities include the following types:

Exchange;
Brokerage;
Depository;
Clearing;
Remuneration;
Other.

Preliminary costs and costs accepted for payment on the day of delivery are taken into account.

Options for recording costs on a personal account for recording the cost of a security, or on a personal account of costs for securities, are selected in Professional participant accounting settings.

Figure 2. Form "Setting up professional participant registration"

Broker commissions are taken into account. Other commissions that are included in the company’s expenses for the period, such as depository commissions, are taken into account by document Receipt of goods and services general business block of operations. Transaction costs are taken into account both when selling and purchasing securities. Transaction costs are also taken into account for direct and reverse repo transactions.

REPO transactions

In the "Accounting and management for professional participants of the CORP securities market" configuration, repo transactions are automated. REPO transactions are operations of short-term borrowing of funds against the security of securities and borrowing of securities against the security of funds.

The system implements the following types of REPO transactions:

Direct repo;
Reverse repo.

Revaluation of securities

In the "Accounting and management for professional participants of the CORP securities market" configuration, operations for reflecting the revaluation of securities to their fair value are automated.

The revaluation of securities in the system is reflected in the document Revaluation of securities at fair value. The revaluation involves equity and debt securities. Revaluation of securities can be carried out on any date.

A non-credit financial institution is obliged no later than the last day of the month to record all securities in its books at fair value. A non-credit financial institution may establish more frequent revaluation in the standards of an economic entity. Accordingly, to reflect the revaluation of securities for the corresponding day, it is necessary to create in the system the document Revaluation of securities at fair value as of the corresponding date.

Figure 3. Document "Revaluation of securities at fair value"

Accrual of income tax

Accumulated coupon income (hereinafter referred to as ACI) is accrued upon the purchase and sale of securities.

In the “Accounting and management for professional participants in the CORP securities market” configuration, the accrual of accrual income by calculation method and from securities quotations is automated. In the first case, it is necessary to enter the issue prospectus for coupon payments by the financial department of the organization in a special register; in the second option, the data in the documents for calculation comes from the loaded registers of quotations for securities, reflecting the data coming from the exchange.

Re-estimation of NKD

The revaluation of the accrued income is calculated in accordance with the accrued interest for the period from the date of purchase of the security to the date of reflection of interest income on the coupon and the value of the interest rate on the coupon.

Figure 4. Document "Additional assessment of accrued income and discount"

Overestimation of discount

In the configuration "Accounting and management for professional participants in the CORP securities market" interest income and expenses on debt securities are taken into account as:

Interest income as accrued coupon income for the period;
Interest income as accrued discount for the period;
Interest expense as accrued premium for the period.

The discount is calculated using the straight-line method and adjustments are made to income on securities in accordance with the calculation of amortized cost and the security accounting method.

Accounting for the accrued discount is maintained on a separate personal account “Accrued Discount”, opened on the corresponding second-order balance sheet accounts with the currency code of the security denomination in accordance with the program settings.

Coupon redemption

In the "Accounting and management for professional participants in the CORP securities market" configuration, the operation of redeeming bond coupons is automated.

A document is used to reflect the redemption of coupons Redemption of securities and coupons.

Additionally, the amount of the revalued coupon income from the date of the previous accrual is calculated and the entire coupon income for the period is presented for payment to the issuer on the security.

Payment for redeemed coupons can be received to the current account from the issuer of the security document Receipt to the current account, or record the payment through a broker or management company in trust to an investment brokerage account.

When a coupon on a security is redeemed, the value of the security is reduced by the amount of interest income paid upon presentation of the coupon by the issuer.

Full and partial repayment of bonds

In the “Accounting and management for professional participants in the CORP securities market” configuration, it is possible to account for both full and partial redemption of bonds. Full and partial repayment of bonds is reflected in the document Redemption of securities and coupons.

Figure 5. Document "Repayment of securities and coupons"

In case of partial or full redemption of securities, the amounts of the accrued coupon, discount and premium, as well as the value of the security itself, are taken into account proportionally. Amounts of accrued income and expense from partial redemption of a security are credited to the income and expense accounts for the corresponding OFR symbol automatically when the preliminary configuration settings are correctly filled out.

When redeeming a security, the entire structure of the value of the security is taken into account (the amount of accrued interest income, the amount of revaluations, adjustments and reserves).

Calculation of amortized cost and adjustment of interest income

In the "Accounting and management for professional participants in the CORP securities market" configuration, operations for accounting for debt securities are automated in accordance with the industry accounting standards of the Bank of Russia, namely:

Calculation of amortized cost for securities;
Calculation of adjustments for the difference between interest income accrued at the ESP rate and linearly at the rate in accordance with the agreement;
The corridor of market interest rates is taken into account;
Adjustments and income/expenses are taken into account at market interest rates;
The method of amortization of debt securities is determined;

When determining the accounting method, the criterion of the materiality of deviations at amortized cost is also taken into account.

Document Calculation of amortized cost automatically, or by loading charts from a file, calculates the ESP rate. Subsequently, interest income, depending on the method of amortization of the premium/discount on securities, is accrued in accordance with the calculated ESP rate.

Figure 6. Document "Calculation of amortized cost"

Amortized cost is calculated for both financial assets and financial liabilities.

Financial assets for which amortized cost is calculated:

Debt securities;
Loan issued;
Deposit placed.

Financial liabilities for which amortized cost is calculated:

Loan received;
Loan received.

In accordance with the calculations, reports are displayed on calculations of amortized cost and parameters taken into account in the calculation.

Regulated accounting reporting

The result of accounting in a non-credit financial organization is the provision of regulated accounting and tax reporting to regulatory authorities, as well as specialized reports.

The regulated accounting reports in the configuration “Accounting and management for professional participants in the CORP securities market” are 4 main forms of accounting reports with all the necessary notes. The system implements regulated accounting reporting according to 2 standards:

According to regulation 532-P dated February 3, 2016 “Industry accounting standard, the procedure for preparing accounting (financial) statements of professional participants in the securities market, joint-stock investment funds, trade organizers, central counterparties, clearing organizations, specialized depositories of an investment fund, mutual fund and non-state pension fund, investment fund management companies, mutual investment fund and non-state pension fund, credit history bureaus, credit rating agencies, insurance brokers";
According to regulation 527-P dated December 28, 2015 “Industry accounting standard, procedure for preparing accounting (financial) statements of non-state pension funds.”

Regulated accounting reporting of a non-credit financial organization includes the following main forms:

0420002 "Balance sheet of a non-credit financial organization";
0420003 "Report on financial results of a non-credit financial organization";:
0420004 “Report on changes in equity capital of a non-credit financial organization”;
0420005 "Report on cash flows of a non-credit financial organization";

Accounting statements submitted to regulatory authorities are divided into annual and interim:

Annual financial statements are submitted for a period of a calendar year from January 1 to December 31 of the previous year;
Interim financial statements are submitted for the first, second and third quarters of the calendar year and include information for the same periods of last year, as well as information at the end of last year (balance sheet);
Financial statements according to standard 532-P include the following list of notes:
Note 1 "Main activities of a non-credit financial organization";
Note 2 "Economic environment in which a non-credit financial institution operates";
Note 3 "Basics of reporting";
Note 4 “Accounting Policies, Significant Accounting Estimates and Judgment in Applying Accounting Policies”;
Note 5 Cash and Cash Equivalents;
Note 6 "Funds in credit institutions and non-resident banks";
Note 7 “Loans issued and other funds placed”;
Note 8 “Financial assets measured at fair value through profit or loss”;
Note 9 “Financial assets available for sale”;
Note 10 “Financial assets held to maturity”;
Note 11 Investments in Associates;
Note 12 Investments in Jointly Controlled Entities;
Note 13 "Investments in subsidiaries";
Note 14 Accounts Receivable;
Note 15 “Assets and liabilities included in disposal groups classified as held for sale”;
Note 16 "Investment property";
Note 17 "Intangible assets";
Note 18 "Fixed assets";
Note 19 "Other assets";
Note 20 “Provisions for impairment”;
Note 21 “Financial liabilities at fair value through profit or loss”;
Note 22 "Customer Funds";
Note 23 "Loans and other borrowed funds";
Note 24 “Debt Securities Issued”;
Note 25 "Accounts payable";
Note 26 “Obligations for post-employment benefits not limited to fixed payments”;
Note 27 "Provisions - estimated liabilities";
Note 28 "Other liabilities";
Note 29 "Capital";
Note 30 "Capital Management";
Note 31 “Income less expenses (expenses less income) from transactions with financial instruments measured at fair value through profit or loss”;
Note 32 "Interest income";
Note 33 "Income less expenses (expenses less income) on transactions with financial assets available for sale";
Note 34 “Income less expenses (expenses less income) from transactions with investment property”;
Note 35 “Income less expenses (expenses less income) on foreign currency transactions”;
Note 36 "Other investment income less expenses (expenses less income)";
Note 37 “Revenue from the provision of services and commission income”;
Note 38 "Personnel costs";
Note 39 "Direct operating expenses";
Note 40 "Interest expenses";
Note 41 "General and administrative expenses";
Note 42 "Other operating income and expenses";
Note 43 "Income tax";
Note 44 "Dividends";
Note 45 "Profit (loss) per share";
Note 46 "Segment analysis";
Note 47 "Risk Management";
Note 48 Transfer of Financial Assets;
Note 49 “Contingencies”;
Note 50, Derivatives and Hedge Accounting;
Note 51 "Fair value of financial instruments";
Note 52 “Offsetting financial assets and financial liabilities”;
Note 53 "Transactions with related parties";
Note 54 "Events after the end of the reporting period."

Figure 7. Balance sheet report

Figure 8. "Income Statement"

Figure 9. "Statement of cash flows"

Figure 10. "Statement of changes in equity"

Standard Accounting Reports

In addition to the transcripts given in the forms of regulated NFO reports and notes to them, you can use a set of standard reports to check the correct posting of accounting data:

Turnover balance sheet;
Account balance sheet;
Account analysis;
Account card;
Account turnover;
Subconto analysis;
Subconto card;
Turnovers between subcontos;
Summary postings;
Posting report;
Chess sheet.

Using the functionality of a standard solution"1C: Accounting for non-credit financial organization KORP":

The functionality of the standard solution "1C: Accounting for a non-credit financial organization KORP" is used in the solution to reflect transactions in various areas of accounting:

Maintaining accounting records on the Unified Chart of Accounts of the National Financial Institution (Regulation No. 486-P of the Bank of Russia);
Support for maintaining 20 (25)-digit analytical accounting accounts;
Support for maintaining analytical accounting accounts in foreign currency, in foreign currency and rubles;
Flexible configuration of rules for generating personal accounts to match combinations of second-order accounts, currency, trust management attribute and financial analytics;
Correspondence of synthetic accounting data to turnovers and balances on analytical accounting accounts;
Support for paired personal accounts (active/passive), automatic reconciliation of paired personal accounts;
Support for accounts without an account attribute, control of account balances at the end of the day;
Generation of standard accounting reports both for balance sheet accounts of the second order and for analytical accounting accounts (turnover balance sheet, account cards, analysis of accounts with detail to analytics);
Accounting for fixed assets and intangible assets;
Inventory accounting and warehouse accounting;
Cash accounting;
Accounting for mutual settlements with counterparties;
Accounting for mutual settlements with accountable persons;
Accounting for income and expenses;
Accounting for advances received and paid;
Reflection of routine operations (control of account balances and reconciliation of paired accounts, accounting of events after the reporting date);
Calculation of income tax, property tax, transport tax;
Maintaining books of purchases and sales by branches;
Formation of declarations for VAT, income tax, property tax, etc.;
Closing accounting periods;

accounting of fixed assets and intangible assets;
inventory accounting and warehouse accounting;
cash accounting;
accounting of mutual settlements with counterparties;
accounting of mutual settlements with accountable persons;
accounting of income and expenses;
accounting for advances received and paid;
tax accounting;

as well as reflection of regulatory operations:

control of account balances and reconciliation of paired accounts;
accounting for events after the reporting date.

13.01.2017

The 1C company notifies users of the release of a new solution "1C:Enterprise 8. Accounting and management for professional participants in the securities market CORP", developed on the basis of the technology platform "1C:Enterprise 8.3" and the configuration "1C:Enterprise 8. Non-credit financial accounting organization CORP". The industry solution "1C: Accounting and management for professional participants in the securities market KORP" is intended for automation of accounting and tax accounting and preparation of regulated reporting (in accordance with the current legislation of the Russian Federation and the requirements of the Central Bank of the Russian Federation) of investment and other companies in the financial sector providing services in the following types of activities: dealer activities, brokerage activities, registrar activities, trust management, management company activities, special depository activities, non-state pension fund.

The "Accounting and management for professional participants in the CORP securities market" configuration was developed on the "Taxi" interface and uses all the advantages of the 1C:Enterprise technology platform version 8.3, which ensures scalability, openness, ease of administration and configuration. The 1C:Enterprise technology platform version 8.3 allows you to work in thin client and web client modes with the ability to access the information base via the Internet, including in low connection speed mode.

When developing "1C: Accounting and Management for Professional Participants in the Securities Market CORP", the methodological and design experience gained when working with companies that carry out accounting in accordance with the requirements of industry standards of the Bank of Russia was taken into account: Management Company "Sputnik - Capital Management", Investment Company " ATON", IC "Grandis Capital", IC "REGION", Management Company "Kalita", NPF "Soglasie", NPF "Alliance".

Software products "1C: Accounting and management for professional participants in the securities market CORP" on sale from 01/13/2017.

FUNCTIONALITY OF THE PRODUCT "1C: ACCOUNTING AND MANAGEMENT FOR PROFESSIONAL PARTICIPANTS OF THE CORPORATE SECURITIES MARKET"

The industry solution "1C:Enterprise 8. Accounting and management for professional participants in the securities market CORP" is designed to automate accounting and tax accounting and prepare regulated reporting based on the Unified Chart of Accounts (USC) and Industry Accounting Standards (ASBU) for investment and other companies financial sector.

Key industry functionality of the industry solution:
- Accounting for transactions with securities and regulatory transactions with securities (revaluation, calculation of amortized cost);
- Accounting for brokerage operations;
- Accounting for transactions related to trust management;
- Accounting for NPF operations on NPO (non-state pension provision) and OPS (compulsory pension insurance);
- Formation of accounting (financial) statements in accordance with provisions 527-P and 532-P;
- Formation of transactions according to the RAS and OSBU charts of accounts in parallel mode;
- Formation of a package of supervisory reporting for submission to the Bank of Russia;
Configuration functionality "Accounting for a non-credit financial institution":
- Cash accounting;
- Accounting for income and expenses;
- Preparation of financial statements in accordance with the requirements of RAS;
- Closing accounting periods.

A detailed description of the functionality of the configuration “Accounting and management for professional participants in the CORP securities market” is given in Appendix 1 and on the website http://solutions.1c.ru/catalog/finmarket_corp/features.

The solution "1C: Accounting and management for professional participants in the KORP securities market" has passed the "1C: Compatible" certification, information letter No. 22317 dated December 8, 2016 (http://1c.ru/news/info.jsp?id=22317) .

COMPOSITION OF PRODUCTS, INCLUDING THE CONFIGURATION "ACCOUNTING AND MANAGEMENT FOR PROFESSIONAL PARTICIPANTS OF THE CORPORATE SECURITIES MARKET"

The product "1C:Enterprise 8. Accounting and management for professional participants in the securities market CORP" (article 4601546129963) includes:

Distributions:

platforms "1C:Enterprise 8";
configuration "Accounting and management for professional participants in the securities market CORP";

ITS DVD release;
A set of documentation for the 1C:Enterprise 8 platform;
A set of documentation for the configuration "Accounting and management for professional participants in the securities market CORP";
A set of documentation for the configuration "Accounting for a non-credit financial organization";
Activation envelope 1C:ITS Industry Preferential;
PIN code for software protection of the 1C:Enterprise 8 platform for one workplace;
PIN code for software protection of the configuration “Accounting and management for professional participants in the securities market CORP” for one workplace;
Licenses to use the 1C:Enterprise 8 system and the “Accounting and management for professional participants in the CORP securities market” configuration for one workplace;
Pin codes for registering on the user support site.

The configuration "Accounting and management for professional participants in the securities market CORP" is protected and contains code fragments that cannot be changed by the user. At the same time, the principle of maximum openness of the code is implemented to ensure the ability to adapt the product to the needs of end users.

Expansion of the number of automated workstations is carried out by purchasing client licenses for the 1C:Enterprise 8 platform (for 1, 5, 10, 20, 50, 100, 300, 500 workstations, versions PROF or KORP), client licenses "1C: Accounting and management for professional participants in the securities market CORP" (for 1, 5, 10, 20, 50 and 100 jobs).

The number of purchased licenses to use the “Accounting and Management for Professional Participants in the CORP Securities Market” configuration and the “1C:Enterprise 8” platform is determined based on the need for the maximum number of simultaneously working users with this configuration.

To work in the client-server version, you must purchase a license to use the 1C:Enterprise 8 server. More details about the client-server version of 1C:Enterprise 8 can be found on the 1C company website.

DOCUMENTATION INCLUDED WITH THE DELIVERY OF SOFTWARE PRODUCTS

The product "1C: Accounting and management for professional participants in the securities market KORP" (article 4601546129963) includes documentation:

1C:Enterprise 8.3. Administrator's Guide;
1C:Enterprise 8.3. User guide;
1C:Enterprise 8.3. Developer's Guide (in two parts);
1C:Enterprise 8. Configuration "Accounting and management for professional participants in the securities market CORP";
1C:Enterprise 8. Configuration "Accounting for a non-credit financial organization".

The syntax of the built-in language and query language is presented in the book "1C:Enterprise 8.3. Developer's Guide" (in 2 parts). The description of the object model is fully included in the delivery in electronic form (in the help sections of the Configurator and the Syntax Assistant). A description of the object model in the form of a paper book "1C:Enterprise 8.3. Description of the built-in language" (in 5 parts) can be purchased separately. It is allowed to purchase no more than one copy per registration number.

Before submitting an application for the purchase of documentation, it is recommended to check the registration of the user’s product, the availability of a valid 1C:ITS agreement and the active 1C:ITS Industry service for this product.

SERVICE MAINTENANCE

Maintenance of software products containing the configuration "Accounting and management for professional participants in the securities market CORP" and user support in terms of working with the 1C:Enterprise platform is carried out under an information technology support agreement "1C:Enterprise" (1C:ITS) with active service 1C:ITS Industry 5th Category.

Information technology support (1C:ITS) is the official support that 1C provides to users of 1C:Enterprise programs on a regular and continuous basis. Official support includes 1C:ITS Services and 1C services.

1C:ITS services allow you to:

prepare and submit regulated reports via the Internet,
exchange electronic invoices and other legally significant documents,
using automated backups, protect against loss and damage to the database,
use the 1C:Enterprise program via the Internet from anywhere in the world,
receive advice from auditors and specialists of the 1C company and much more.

For detailed information about all 1C Services, see the 1C:ITS portal at https://portal.1c.ru/.

You can read more about the composition and conditions of 1C:ITS and the 1C:ITS Industry service on the pages www.its.1c.ru/about and https://portal.1c.ru/app/branch.

The basic delivery package "1C: Accounting and Management for Professional Participants in the CORP Securities Market" includes a DVD release of ITS, a coupon for preferential support for 1C: ITS and a coupon for a grace period of support within the 1C: ITS Industry service. The cost of the grace period for support is included in the cost of delivery of "1C: Accounting and Management for Professional Participants in the CORP Securities Market". That is, after registering the kit and registering a grace period for 1C:ITS support, as well as activating a grace period for support within the 1C:ITS service, the Industry user has the right to use official support without additional payment for the duration of the grace period.

Annex 1

Description of the functionality of the software product "1C: Accounting and Management for Professional Participants in the Securities Market CORP"

Chart of accounts of accounting, corresponding to the Draft Regulations of the Bank of Russia "On the chart of accounts of accounting in non-credit financial organizations and the procedure for its application", as well as Draft industry accounting standards of the Bank of Russia;
Chart of accounts for accounting, corresponding to the Order of the Ministry of Finance of the Russian Federation "On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application" dated October 31, 2000 No. 94n.

For integration with other information systems, standard mechanisms of the 1C:Enterprise 8.3 platform are used.

Accounting "from document" and standard operations

Maintaining records of several organizations

Accounting for business transactions on the chart of accounts

Synthetic and analytical accounting in the program "1C: Accounting and Management for Professional Participants in the Securities Market CORP" is maintained as on the chart of accounts corresponding to the Order of the Ministry of Finance of the Russian Federation "On approval of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application" dated October 31 .2000 No. 94n, and on the chart of accounts corresponding to the Draft Regulations of the Bank of Russia “On the chart of accounts of accounting in non-credit financial institutions and the procedure for its application” (hereinafter referred to as the Unified Chart of Accounts).

Unified chart of accounts:

Two-level and strictly regulated. The construction of the Unified Chart of Accounts is based on a hierarchical structure, where each subsequent level details the previous one;
The nomenclature of accounting accounts is classified according to economic content in order to group and summarize information in sections on first- and second-order accounts, based on uniform rules and principles of accounting;
Analytical accounting is carried out both on personal, analytical, accounting accounts, and on synthetic accounts using the subconto mechanism;
To maintain analytical accounting on personal accounts, the configuration provides the Analytical Accounting Accounts directory. For each second-order balance sheet account, an unlimited number of analytical accounts are opened for specified combinations of analytics. Analytical accounts can be generated in the configuration according to specified opening parameters or created manually by the user.

Purchase of securities

Figure 1. Document "Transaction"

When purchasing securities, the following standards for accounting for financial investments were met:

Upon purchase, all securities are measured at fair value. The purchase price of any financial instrument is tested against fair value, taking into account the relevant materiality criteria. Accordingly, the purchase price of securities may be adjusted by the difference between the fair value of the security and its purchase price.
The fair value of financial instruments is determined based on the accounting system settings and is determined by fair value levels:

Level 1 – quoted prices of a financial instrument traded on an active market (observable input data);
Level 2 – quoted prices of a financial instrument not traded on an active market and quoted prices of similar financial instruments used as an estimate of the fair value of the financial instrument (observable inputs);
Level 3 – unobservable inputs to the financial instrument: estimated values, fair value methods (market approach and income approach), using either matrix pricing or discount rate methods and discounted cash flows at the EIR (effective interest rate) ) fair value of the financial instrument.

Sale (disposal) of previously acquired securities

When selling (disposing of) securities, interest income on debt securities is calculated (added), and the full financial result of the transaction is calculated.

In the accounting policy, one of the methods of accounting for retiring securities is selected - FIFO or at the average cost of securities.

Calculation of profit or loss on securities transactions

The program “Accounting and Management for Professional Participants in the CORP Securities Market” calculates income and expenses for purchase and sale transactions of securities, reflecting the final financial result from the acquisition of an asset.

Accrual of commissions

In the "Accounting and management for professional participants in the CORP securities market" configuration, the accounting of commissions on securities transactions is automated.

Transaction costs that a non-bank financial institution incurs in the purchase and sale of securities include the following types:

Exchange;
Brokerage;
Depository;
Clearing;
Remuneration;
Other.

Preliminary costs and costs accepted for payment on the day of delivery are taken into account.

Options for recording costs on a personal account for recording the cost of a security, or on a personal account of costs on securities, are selected in the Accounting Settings for professional participants.

Figure 2. Form "Setting up professional participant registration"

Broker commissions are taken into account. Other commissions that are included in the company's expenses for the period, such as depositary commissions, are taken into account in the document Receipt of goods and services of the general business block of operations. Transaction costs are taken into account both when selling and purchasing securities. Transaction costs are also taken into account for direct and reverse repo transactions.

REPO transactions

The system implements the following types of REPO transactions:

Direct repo;
Reverse repo.

Revaluation of securities

The revaluation of securities is reflected in the system using the document Revaluation of securities at fair value. The revaluation involves equity and debt securities. Revaluation of securities can be carried out on any date.

Figure 3. Document "Revaluation of securities at fair value"

Accrual of income tax

Accumulated coupon income (hereinafter referred to as ACI) is accrued upon the purchase and sale of securities.

Re-estimation of NKD

Figure 4. Document "Additional assessment of accrued income and discount"

Overestimation of discount

In the configuration "Accounting and management for professional participants in the CORP securities market" interest income and expenses on debt securities are taken into account as:

Interest income as accrued coupon income for the period;
Interest income as accrued discount for the period;
Interest expense as accrued premium for the period.

The discount is calculated using the straight-line method and adjustments are made to income on securities in accordance with the calculation of amortized cost and the security accounting method.

Coupon redemption

In the "Accounting and management for professional participants in the CORP securities market" configuration, the operation of redeeming bond coupons is automated.

To reflect the redemption of coupons, the document Redemption of Central Bank and Coupons is used.

Payment for redeemed coupons can be received to the current account from the issuer of the security using the Receipt to Current Account document, or the payment can be reflected through a broker or management company in trust to an investment brokerage account.

When a coupon on a security is redeemed, the value of the security is reduced by the amount of interest income paid upon presentation of the coupon by the issuer.

Full and partial repayment of bonds

In the “Accounting and management for professional participants in the CORP securities market” configuration, it is possible to account for both full and partial redemption of bonds. Full and partial redemption of bonds is reflected in the document Redemption of the Central Bank and coupons.

Figure 5. Document "Repayment of securities and coupons"

When redeeming a security, the entire structure of the value of the security is taken into account (the amount of accrued interest income, the amount of revaluations, adjustments and reserves).

Calculation of amortized cost and adjustment of interest income

Calculation of amortized cost for securities;
Calculation of adjustments for the difference between interest income accrued at the ESP rate and linearly at the rate in accordance with the agreement;
The corridor of market interest rates is taken into account;
Adjustments and income/expenses are taken into account at market interest rates;
The method of amortization of debt securities is determined;

When determining the accounting method, the criterion of the materiality of deviations at amortized cost is also taken into account.

The document Calculation of amortized cost automatically, or by loading graphs from a file, calculates the ESP rate. Subsequently, interest income, depending on the method of amortization of the premium/discount on securities, is accrued in accordance with the calculated ESP rate.

Figure 6. Document "Calculation of amortized cost"

Amortized cost is calculated for both financial assets and financial liabilities.

Financial assets for which amortized cost is calculated:

Debt securities;
Loan issued;
Deposit placed.

Financial liabilities for which amortized cost is calculated:

Loan received;
Loan received.

In accordance with the calculations, reports are displayed on calculations of amortized cost and parameters taken into account in the calculation.

Regulated accounting reporting

The result of accounting in a non-credit financial organization is the provision of regulated accounting and tax reporting to regulatory authorities, as well as specialized reports.

According to regulation 532-P dated February 3, 2016 “Industry accounting standard, the procedure for preparing accounting (financial) statements of professional participants in the securities market, joint-stock investment funds, trade organizers, central counterparties, clearing organizations, specialized depositories of an investment fund, mutual fund and non-state pension fund, investment fund management companies, mutual investment fund and non-state pension fund, credit history bureaus, credit rating agencies, insurance brokers";
According to regulation 527-P dated December 28, 2015 “Industry accounting standard, procedure for preparing accounting (financial) statements of non-state pension funds.”

Regulated accounting reporting of a non-credit financial organization includes the following main forms:

0420002 "Balance sheet of a non-credit financial organization";
0420003 "Report on financial results of a non-credit financial organization";:
0420004 “Report on changes in equity capital of a non-credit financial organization”;
0420005 "Report on cash flows of a non-credit financial organization";

Accounting statements submitted to regulatory authorities are divided into annual and interim:

Annual financial statements are submitted for a period of a calendar year from January 1 to December 31 of the previous year;
Interim financial statements are submitted for the first, second and third quarters of the calendar year and include information for the same periods of last year, as well as information at the end of last year (balance sheet);
Financial statements according to standard 532-P include the following list of notes:
Note 1 "Main activities of a non-credit financial organization";
Note 2 "Economic environment in which a non-credit financial institution operates";
Note 3 "Basics of reporting";
Note 4 “Accounting Policies, Significant Accounting Estimates and Judgment in Applying Accounting Policies”;
Note 5 Cash and Cash Equivalents;
Note 6 "Funds in credit institutions and non-resident banks";
Note 7 “Loans issued and other funds placed”;
Note 8 “Financial assets measured at fair value through profit or loss”;
Note 9 “Financial assets available for sale”;
Note 10 “Financial assets held to maturity”;
Note 11 Investments in Associates;
Note 12 Investments in Jointly Controlled Entities;
Note 13 "Investments in subsidiaries";
Note 14 Accounts Receivable;
Note 15 “Assets and liabilities included in disposal groups classified as held for sale”;
Note 16 "Investment property";
Note 17 "Intangible assets";
Note 18 "Fixed assets";
Note 19 "Other assets";
Note 20 “Provisions for impairment”;
Note 21 “Financial liabilities at fair value through profit or loss”;
Note 22 "Customer Funds";
Note 23 "Loans and other borrowed funds";
Note 24 “Debt Securities Issued”;
Note 25 "Accounts payable";
Note 26 “Obligations for post-employment benefits not limited to fixed payments”;
Note 27 "Provisions - estimated liabilities";
Note 28 "Other liabilities";
Note 29 "Capital";
Note 30 "Capital Management";
Note 31 “Income less expenses (expenses less income) from transactions with financial instruments measured at fair value through profit or loss”;
Note 32 "Interest income";
Note 33 "Income less expenses (expenses less income) on transactions with financial assets available for sale";
Note 34 “Income less expenses (expenses less income) from transactions with investment property”;
Note 35 “Income less expenses (expenses less income) on foreign currency transactions”;
Note 36 "Other investment income less expenses (expenses less income)";
Note 37 “Revenue from the provision of services and commission income”;
Note 38 "Personnel costs";
Note 39 "Direct operating expenses";
Note 40 "Interest expenses";
Note 41 "General and administrative expenses";
Note 42 "Other operating income and expenses";
Note 43 "Income tax";
Note 44 "Dividends";
Note 45 "Profit (loss) per share";
Note 46 "Segment analysis";
Note 47 "Risk Management";
Note 48 Transfer of Financial Assets;
Note 49 “Contingencies”;
Note 50, Derivatives and Hedge Accounting;
Note 51 "Fair value of financial instruments";
Note 52 “Offsetting financial assets and financial liabilities”;
Note 53 "Transactions with related parties";
Note 54 "Events after the end of the reporting period."

Figure 7. Balance sheet report

Figure 8. "Income Statement"

Figure 9. "Statement of cash flows"

Figure 10. "Statement of changes in equity"

Standard Accounting Reports

In addition to the transcripts given in the forms of regulated NFO reports and notes to them, you can use a set of standard reports to check the correct posting of accounting data:

Turnover balance sheet;
Account balance sheet;
Account analysis;
Account card;
Account turnover;
Subconto analysis;
Subconto card;
Turnovers between subcontos;
Summary postings;
Posting report;
Chess sheet.

Using the functionality of the standard solution "1C: Accounting for non-credit financial organization KORP":

The functionality of the standard solution "1C: Accounting for a non-credit financial organization KORP" is used in the solution to reflect transactions in various areas of accounting:

Maintaining accounting records on the Unified Chart of Accounts of the National Financial Institution (Regulation No. 486-P of the Bank of Russia);
Support for maintaining 20 (25)-digit analytical accounting accounts;
Support for maintaining analytical accounting accounts in foreign currency, in foreign currency and rubles;
Flexible configuration of rules for generating personal accounts to match combinations of second-order accounts, currency, trust management attribute and financial analytics;
Correspondence of synthetic accounting data to turnovers and balances on analytical accounting accounts;
Support for paired personal accounts (active/passive), automatic reconciliation of paired personal accounts;
Support for accounts without an account attribute, control of account balances at the end of the day;
Generation of standard accounting reports both for balance sheet accounts of the second order and for analytical accounting accounts (turnover balance sheet, account cards, analysis of accounts with detail to analytics);
Accounting for fixed assets and intangible assets;
Inventory accounting and warehouse accounting;
Cash accounting;
Accounting for mutual settlements with counterparties;
Accounting for mutual settlements with accountable persons;
Accounting for income and expenses;
Accounting for advances received and paid;
Reflection of routine operations (control of account balances and reconciliation of paired accounts, accounting of events after the reporting date);
Calculation of income tax, property tax, transport tax;
Maintaining books of purchases and sales by branches;
Formation of declarations for VAT, income tax, property tax, etc.;
Closing accounting periods;

accounting of fixed assets and intangible assets;
inventory accounting and warehouse accounting;
cash accounting;
accounting of mutual settlements with counterparties;
accounting of mutual settlements with accountable persons;
accounting of income and expenses;
accounting for advances received and paid;
tax accounting;

as well as reflection of regulatory operations:

control of account balances and reconciliation of paired accounts;
accounting for events after the reporting date.

For comprehensive automation of the activities of investment companies, the application solution “Ortikon: Investment Company Management 8” has been developed. This software product is developed on the 1C:Enterprise 8 platform and is an addition to the standard configuration of the 1C:Accounting 8 program.

The program has a modular structure and is a “Basic delivery”, which can be supplemented with the modules “Trust management” and/or “Brokerage activities”.

The capabilities of the main delivery allow you to automate the accounting and tax accounting of an organization that is a participant in the securities market and reflects financial and economic transactions with securities as part of other income and expenses. The main delivery includes a subsystem designed to automate dealer activities. Let us briefly consider the capabilities of this subsystem.

Securities accounting

The program provides accounting for transactions with various types of financial investments - shares, bonds, bills, deposits, etc. The list of types of financial investments can be expanded. For each type of investment, you can specify the type of income - “dividend”, “coupon”, “interest”. For a stock, for example, this may be a “dividend” type of income, which is the amount of the annual dividend per share expressed as a percentage in relation to its current market value; for a bond, a “coupon” type of income, calculated in proportion to the number of days elapsed from the date of issue of the bond (date of payment of the previous coupon income) to the date of transfer of the bond.

For securities with a specified circulation period that are not traded on the organized securities market (OSM), the program provides the possibility of additional valuation for accounting and tax accounting. Revaluation for accounting and tax accounting, in turn, is implemented only for securities traded on the Ordinary Securities Market.

For securities with a specified coupon income, you can set the moment of write-off for accounting and tax accounting of the paid accumulated coupon income. Possible write-off options are “when a security of this type is sold”, “at the first redemption of a coupon after purchasing a security” or “at the first accrual of a coupon after a purchase”.

Securities are kept in the hierarchical directory “Securities”. Some parameters, such as “Group”, “Name”, “Issuer”, “Denomination Currency”, etc., are common and are indicated for all securities. At the same time, some parameters are important and are set only for securities of a certain type. For a bond, for example, the par value of which is repaid in a one-time payment, you can set the attribute “The par value is being repaid.” If a security is expected to receive a coupon income, then for it you can set the “interest on the coupon”, as well as the “coupon start date” and “coupon redemption date”. The coupon income will be calculated automatically.

The “Transferable security” attribute can be set, for example, for a bill of exchange, which, by definition, can be transferred from the disposal of one person to the disposal of another. The absence of the sign “Transferable security” on a bill means that it is a simple bill, which is essentially a promissory note. For securities for which the time of payment has been agreed upon, for example for a bill of exchange, you can specify payment options - “upon presentation of the bill of exchange”, “upon presentation, but not earlier than the specified number of days” and some other options. The “Income is accumulated at face value” attribute indicates that the face value of the security increases by the amount of income received and can only be set for securities that have interest income.

For securities traded on the ORTS, quote values are entered indicating the trading date and the name of the trading platform on which the transactions were made.

To reflect transactions with securities in accounting, it is possible to set up analytics for accounting and tax accounting. In this case, this setting can be made not only for the type of security, but also individually for a specific security. Subsequently, when posting documents, accounting and tax accounting entries will be generated in the system in accordance with the settings made.

Accounting for transactions with securities

To formalize transactions with securities such as receipt, disposal, transfer, revaluation and revaluation, accrual of income and payment of income, partial repayment, as well as for repo transactions, documents are used in the system. A repo transaction is a transaction for the sale (purchase) of securities with the obligatory subsequent repurchase (sale) of securities of the same issue in the same quantity within a period specified in the agreement at a set price.

Records are kept of additional expenses - depository fees, brokerage commissions and other additional expenses. Additional expenses can be written off both when registering a transaction, and at the end of the month, or at any arbitrary point in time.

The system implements batch accounting of securities, which can be maintained using the FIFO, LIFO or “average” method.

Along with a simple scheme for buying and selling securities, the system also implements a special business process. This business process provides for the sequential execution of operations according to the scheme “application” - “purchase” - “delivery of securities” - “payment” with the possibility of reserving payments and securities, as well as monitoring the current situation with concluded transactions.

It is possible to download data from broker reports. It is also possible to implement loading from reports of other brokers. It is possible to download quotes from MICEX files, the QUIK and RBC Internet trading systems.

Securities are accounted for by broker, and for each broker - on different trading platforms. To revaluate securities on different trading platforms, quotes from a specific trading platform are used.

Provision is made for maintaining records of dividends and accumulated coupon income. Profit is taken into account by securities, brokers and trading platforms. It is also possible to account for profits in the context of investment portfolios.

Module "Trust management"

The fiduciary management organization accepts financial assets from the client, forms a portfolio of securities in accordance with the strategy approved by the client and manages it in the interests of the client for an agreed fee. The features of this type of activity are implemented in the “Trust Management” module.

Accounting for securities and funds in the module is carried out in the context of clients and contracts with clients. Registration of transactions with securities has been implemented - purchase and sale, movement, revaluation, revaluation to par, etc. The client’s wishes are reflected in terms of portfolio formation and strategy selection. For example, after a client’s order to purchase bonds, confirmed by signing an agreement, this particular operation will be performed in his interests. Implemented the generation of “Client Report”, “Profit and Loss Report”, cash and securities reports, as well as maintaining accounting and tax records of trust management.

The software product “Ortikon: Investment Company Management 8” was implemented in the management company “Analytical Center”. As a result of automation, the company was able to comprehensively and quickly obtain information on transactions with financial investments and, as a result, increase the efficiency of managing its assets. The software solution also greatly simplified working with clients.

To work with the application solution “Ortikon: Investment Company Management 8”, you must have the software product “1C: Accounting 8”.

Accounting for transactions with securities, financial investments and financial obligations has a number of features that must be taken into account in the automation system. JSCB Promsvyazbank, which has an extensive structure and carries out these operations in large volumes, solved the problem of automating accounting processes by introducing a configuration on the 1C:Enterprise platform. The configuration was adjusted to the specific requirements of the customer by the company "MARKOMP-CONSULTING".

The main features of the activities of the Department of Financial Consulting and Investment Support of JSCB Promsvyazbank are:

carrying out a large number (more than 80 per day) of transactions for the purchase and sale of securities with the execution of relevant agreements. At the same time, the number of circulating securities reaches several hundred per month;
the presence of a large number of shares, shares and certificates of deposit, as well as own bills of exchange (both discount and interest-bearing);
the need to maintain a book of securities accounting, a book of accounting of own bills for submission to regulatory authorities;
the need to prepare accounting certificates explaining the procedure for calculating interest on bills, credits and loans.

The automation project, which was implemented by specialists from the MARKOMP-CONSULTING company, began in the third quarter of 2002. At this point, the customer already had an accounting subsystem on the 1C:Enterprise platform, however, due to the significant amount of information, it was decided to develop and implement an additional multifunctional block for working with securities, consisting of two large sections:

Financial investments: shares, shares, certificates of deposit, bills.
Financial liabilities: own bills, loans.

These sections include additionally created directories, documents, printed forms, reports, accounting statements, and document journals. The entries in the documents below are present for both accounting and tax accounting.

Financial investments

The directory "Financial Investments" (Fig. 1), in addition to the standard ones, also has details newly created by the developers, which allow:

store the discount amount;
take into account the nominal price;
take into account the start and end dates of interest accrual in accounting;
take into account the start and end dates of interest accrual in tax accounting;
generate contracts in MS Word with the following details: contract number, date of preparation, date of repayment;
automatically fill in the document “Disposal of financial investments” with the actual date of sale.

Rice. 1. Directory "Financial investments".

In the same directory, the function of printing out the securities ledger was implemented (see Fig. 1).

During the implementation of the project, the document flow for financial investments was automated, consisting of the following documents (shown along with the corresponding transactions and a brief description; the analytics indicated in the transactions (with the exception of own bills of exchange) are standard for standard configurations):

1. Receipt of financial investments (Fig. 2).

Rice. 2. Document “Receipt of financial investments”.

“Receipt of financial investments” is the first element in the chain of documents and is intended for recording financial investments in accounting and tax accounts.

When conducting this document, the transactions indicated in Table 1 are generated.

Table 1

2. Disposal of financial investments (Fig. 3).

Rice. 3. Document “Disposal of financial investments”.

“Disposal of financial investments” closes the chain of documents and is intended to record the fact of the sale of financial investments in the accounting and tax accounts.

When conducting this document, the transactions indicated in Table 2 are generated

table 2

			Note
91.2 (Sale of securities)	58.x (Counterparty, Agreement, Security)
N07.14 (Securities)		Receipt amount (nominal value)	The generation of tax accounting transactions can be disabled. The ability to disable is intended for users who want to generate transactions using standard documents
76.5 (Counterparty, Agreement, Security)	91.1 (Sale of securities)	Sale amount
	N06.11 (Securities)	Sale amount	See previous note
76.3 (Counterparty, Security)		Interest amount	Interest reversal. Can be disabled in document form.

3. Calculation of interest on financial investments (Fig. 4).

Rice. 4. Document "Accrual of interest on financial investments."

This document is intended to calculate interest or discount on financial investments in accounting and tax accounts. “Accrual of % on financial investments” is the second element in the chain of documents. Two interest calculation modes are supported: according to fin. investments (accounts 58.1, 58.2) and loans provided (account 58.3).

When posting a document, the transactions shown in Table 3 are generated.

Table 3

Financial obligations

The “Financial Obligations” directory was developed for the customer’s needs (Fig. 5).

Rice. 5. Directory "Financial obligations".

In the same directory, the function of printing a ledger for accounting financial obligations was implemented. The document flow for financial obligations consists of the following documents (shown along with the corresponding entries):

1. Bank statement.

This is a standard document, so standard configuration capabilities are used.

2. Calculation of interest on financial obligations (Fig. 6).

Rice. 6. Document "Accrual of interest on financial obligations."

This document is intended for calculating interest on financial obligations in accounting and tax accounts. Four interest calculation modes are supported:

short-term loans (account 66.1).
long-term loans (account 67.1).
short-term loans (account 66.3).
long-term loans (account 67.3).

Credits differ from loans only in the source of funds received: in the case of a loan we are talking about a credit organization (bank), in the case of a loan we are talking about legal entities or individuals who are not credit institutions.

When posting a document, the transactions shown in Table 4 are generated.

Table 4

As a result, the system implemented on the 1C:Enterprise platform allows for automated accounting of work with bills of exchange, certificates of deposit, shares, loans issued and received, loans received, as well as the generation of agreements in a text editor. Every day, more than 200 documents are entered by a dozen users, more than 80 contracts are formed, each of which contains 10-20 securities (bills, certificates of deposit, shares, shares). The system allows you to create a securities accounting book in accordance with paragraph 6 of Order No. 2 of the Ministry of Finance of Russia dated January 15, 1997), accounting certificates on accrued interest, accounting and tax accounting entries for receipts, disposals and accrual of interest on securities, etc. In accounting and tax accounting, a three-level analytics system has been implemented according to the “Counterparty, agreement, securities” scheme.

Based on the results of operating the system, bank employees confirm the effectiveness of the decisions made to automate accounting and tax accounting on the 1C:Enterprise platform.

The new information system harmoniously fits into the general accounting system adopted in the bank's structures and fully complies with the high requirements for efficiency and productivity.

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