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Указание Центрального банка Российской Федерации от 31.03.2003 № 48-Т

 
                ЦЕНТРАЛЬНЫЙ БАНК РОССИЙСКОЙ ФЕДЕРАЦИИ
                            (БАНК РОССИИ)

         31 марта 2003 г.                              N 48-Т

                              г. Москва

                           У К А З А Н И Е
                                                 ГЛАВНОМУ ЦЕНТРУ
                                                 ИНФОРМАТИЗАЦИИ
                                                 БАНКА РОССИИ

                                                 ГЛАВНЫМ УПРАВЛЕНИЯМ
                                                 (НАЦИОНАЛЬНЫМ БАНКАМ)
                                                 ЦЕНТРАЛЬНОГО БАНКА
                                                 РОССИЙСКОЙ ФЕДЕРАЦИИ

          О схеме переложения баланса кредитной организации,
       у которой отозвана лицензия на осуществление банковских
      операций, на действующий План счетов бухгалтерского учета

     В связи  с принятием Положения Банка России от 05.12.2002 N 205-П
"О правилах ведения бухгалтерского  учета  в  кредитных  организациях,
расположенных на территории Российской Федерации", зарегистрированного
в Минюсте России 20 декабря 2002 г.  N 4061 ("Вестник Банка России" от
26.12.2002  N  71-72),  направляем  для  руководства и использования в
работе Схему переложения  баланса  кредитной  организации,  у  которой
отозвана лицензия на осуществление банковских операций, на действующий
План счетов бухгалтерского учета.
     Приложение: на 15 листах.


     Первый заместитель
     Председателя
     Банка России          Т.В. Парамонова


                                                            Приложение
                                               к Указанию оперативного
                                                характера Банка России
                                                  от 31.03.2003 N 48-Т

           Схема переложения баланса кредитной организации,
       у которой отозвана лицензия на осуществление банковских
            операций, на План счетов бухгалтерского учета,
                     действующий с 01.01.1998 г.

     +---------------------------------------------------------------------------------+
     ¦Номер счета   ¦Признак¦        Номер счета 2 порядка           ¦    Примечание   ¦
     ¦Плана счетов, ¦счета  +----------------------------------------¦                 ¦
     ¦действовавшего¦А, П   ¦    на    ¦         изменения           ¦                 ¦
     ¦до 01.01.1998 ¦       ¦01.01.1998+-----------------------------¦                 ¦
     ¦действовавшего¦       ¦          ¦    на    ¦    на    ¦       ¦                 ¦
     ¦до 01.01.98   ¦       ¦          ¦01.01.2002¦01.01.2003¦       ¦                 ¦
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     ¦      1       ¦   2   ¦    3     ¦     4    ¦     5    ¦   6   ¦        7        ¦
     +---------------------------------------------------------------------------------¦
     ¦                            Балансовые счета                                     ¦
     +---------------------------------------------------------------------------------¦
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     ¦              ¦       ¦          ¦          ¦          ¦       ¦организаций,     ¦
     ¦              ¦       ¦          ¦          ¦          ¦       ¦созданных в форме¦
     ¦              ¦       ¦          ¦          ¦          ¦       ¦акционерного     ¦
     ¦              ¦       ¦          ¦          ¦          ¦       ¦общества         ¦
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     ¦              ¦       ¦          ¦          ¦          ¦       ¦ограниченной     ¦
     ¦              ¦       ¦          ¦          ¦          ¦       ¦(дополнительной) ¦
     ¦              ¦       ¦          ¦          ¦          ¦       ¦ответственностью ¦
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     ¦              ¦       ¦          ¦          ¦          ¦       ¦остатков  по этим¦
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     ¦                                     Срочные операции                            ¦
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     +---------------------------------------------------------------------------------+


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