Regulation Of The Minister Of Finance Of August 11, 2011 On The Determination Of The Standard Chart Of Accounts For Banks

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 11 sierpnia 2011 r. w sprawie określenia wzorcowego planu kont dla banków

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On the basis of article. 83 para. 2 paragraph 1 of the Act of 29 September 1994 on accounting (OJ of 2009 # 152, item 1223, as amended. 2)) are managed as follows: § 1. Shall be a standard chart of accounts for banks, annexed to the regulation.

§ 2. Regulation shall apply for the first time to the financial statements prepared for the fiscal year beginning in 2012.

§ 3. Repealed the Ordinance of the Minister of Finance of 15 October 2008 on the definition of the standard chart of accounts for banks (Journal of laws No. 195, poz. 1202).

§ 4. This Regulation shall enter into force after 14 days from the date of the notice.



Minister of Finance: wz. L. Wright 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation of the Prime Minister of 16 November 2007 on the detailed scope of the Minister of Finance (OJ No 216, 1592).

2) Changes the consolidated text of the said law were published in OJ of 2009 No 157, item. 1241 and # 165. 1316, 2010 # 47, item. 278 and 2011. No 102, item. 585. Annex 1. [A STANDARD CHART OF ACCOUNTS FOR BANKS]

The annex to regulation of the Minister of Finance of 11 August 2011 (1082) STANDARD CHART of ACCOUNTS for BANKS TEAM 0 assets 01 010 Grants Grants 02 shares in subsidiaries, interdependent, affiliated and shares minority 020 shares in financial entities dependent 021 shares of non-financial entities dependent 022 shares in financial entities interdependent 023 shares of non-financial entities interdependent 024 shares in affiliated financial entities

 

025 shares in non-financial entities affiliated 026 shares minority financial entities 027 shares minority non-financial entities 028 impairment loss value 03 tangible 030 031 032 assets Other real estate assets under construction real estate investments classified as 033 038 impairment loss values 039 Redemption 04 intangible 040 048 intangible impairment loss values 049 Redemption 05 tangible fixed assets and intangible assets covered by contracts of leasing, rental and lease 050 tangible and intangible adopted on the basis of contracts of financial leasing 051 trade in financial leasing of tangible assets and intangible 052 tangible and intangible in an operating lease 053 tangible fixed assets leased rental or lease 058 impairment loss values 059 Redemption 06 Other assets 060 expenditure on intangible assets for impairment Impairment 068 09 assets taken over for long and intended for sale to 090 real estate assets Remaining 091 092 fixed assets in construction of the 094 intangible non-current assets held for sale 095 096 other non-current assets held for sale 098 impairment loss values TEAM 1 Operations involving cash and operations with financial entities 10 Safe 100 cash (notes and coins) 101 travel Cheques 102 non-monetary gold and other precious metals 103 Characters valuable 104 travel Cheques its own emissions 105 banker's Cheques 11 assets and liabilities to Central Bank 110 Operations current of Central Bank current account 1100 1101 nostro current account loro 111 timely Operations of Central Bank Deposit 1110 1111 deposits 112 securities Auction 1120 1121 deposits loans refinancing Operations redyskonto 1130 113 bills 1131 1132 lombardowy credit loan refinance on a repair programme 1133 credit Refinance for investment Central 1134 credit for interest capitalised on loans for investments Central 1135 mortgage to supplement money 1136 other remortgage 1139 loans unpaid within 114 other operations of the Central Bank of the 1140 claims 1141 commitments 119 Interest from the operation of the Central Bank of the 1190 1191 duties liabilities 12 normal Duties from financial entities and provisions/receivables from financial entities without loss of value, and provisions for incurred but not elsewhere specified losses (IBNR) 120 current accounts current account 1200 1201 nostro current account loro 122 123 Investments loans and advances 1230 difference between the nominal value and the purchase price 124 Focused 1240 claims the difference between the nominal value and the acquisition of 125 Completed 127 128 other liabilities guarantees provisions/reserves for incurred but not elsewhere specified losses (IBNR) 129 Interest 1290 1291 duties obligations 13 Charges under observation from financial entities and provisions/receivables from financial entities with the loss of value of the rated portfelowo and impairment impairment 132 133 Deposits loans 1330 the difference between the nominal value and the acquisition of 134 1340 claims Focused the difference between the nominal value and the purchase price 135 137 138 other safeguards Implemented provisions/impairment impairment 139 Interest 14 below standard Duties from financial entities and provisions/receivables from financial entities with known loss of values evaluated individually and impairment impairment 142 Investments

 

143 loans 1430 the difference between the nominal value and the purchase price 144 Focused claims 1440 the difference between the nominal value and the purchase price 145 147 148 other safeguards Implemented provisions/impairment impairment 149 Interest 15 doubtful debts from financial entities and provisions 152 153 Deposits loans 1530 the difference between the nominal value and the purchase price 154 Focused 1540 claims the difference between the nominal value and the acquisition of 155 Completed 157 guarantees other liabilities

 

158 159 16 Interest provisions


 

 

Claims of lost financial and provisions 162 163 Investments loans 1630 the difference between the nominal value and the acquisition of 164 Focused claims 1640 the difference between the nominal value and the purchase price 165 167 168 other safeguards Implemented provisions 169 Interest 17 commitments and other receivables from financial entities and provisions 170 171 current accounts deposits and blocked 172 special purpose funds Accounts current and timely 173 175 loans assets and liabilities for cash security 177 subordinated and other liabilities subordinated 1770 1771 other commitments 178 179 provisions Interest 1790 1791 duties obligations 18 assets and liabilities measured at fair value through profit or loss, including held for trading, financial entities to 180 181 182 Deposits current accounts deposits and blocked 183 Credits and loans granted and received 1830 credits and loans granted to 1831 loans received 184 Settlement in respect of short selling 185

 

Concentrated claims 186 Implemented guarantees 187 Other assets and liabilities other liabilities 1870 1871 other commitments 188 Interest 1880 1881 duties obligations 19 other operations with financial entities 190 191 Duty Commitments 2 Operations with non-normal Duties of non-financial entities to 20, and provisions/receivables from non-financial entities without loss and reserves for incurred but not elsewhere specified losses (IBRN) 200 Credits 2000 the difference between the nominal value and the acquisition of 204 Focused claims

 

 

2040 the difference between the nominal value and the purchase price 205 Realized guarantees 207 208 other provisions/reserves for incurred but not elsewhere specified losses (IBNR) 209 21 Interest Receivables under observation from a non-financial and non-financial entities receivables/provisions with the loss of the value of the rated portfelowo and impairment impairment 210 2100 Credits the difference between the nominal value and the purchase price 214 Focused 2140 claims the difference between the nominal value and the acquisition of 215 Completed 217 guarantees other liabilities

 

218 provisions/impairment impairment 219 Interest 22 below standard Duties from non-financial and non-financial entities receivables/provisions with a loss of values evaluated individually and impairment impairment 220 2200 Credits the difference between the nominal value and the purchase price 224 Focused 2240 claims the difference between the nominal value and the acquisition of 225 227 228 other safeguards Implemented provisions/impairment impairment 229 Interest 23 doubtful debts from non-financial entities and provisions 230 Credits 2300 the difference between the nominal value and the acquisition of 234 2340 claims Focused the difference between the nominal value and the acquisition of 235 Completed 237 238 other liabilities guarantees provisions 239 Interest 24 non-financial entities lost Duties and provisions 240 Credits 2400 the difference between the nominal value and the acquisition of 244 Focused 2440 claims the difference between the nominal value and the purchase price 245 247 248 other safeguards Implemented provisions

 

249 Interest 27 commitments and other claims on non-financial entities and provisions 270 271 current accounts deposits and blocked 272 Bills special-purpose funds – current and timely 273 274 loans savings accounts-current and timely security obligations 275 276 277 savings Vouchers cash subordinated liabilities and other liabilities subordinated liabilities 2771 2770 278 279 provisions Interest 2790 2791 duties obligations and Duties 28 liabilities measured at fair value through profit or loss, including held-for-trading, non-financial entities to 280 281 282 Deposits current accounts deposits and blocked 283 Credits and loans granted and received 2830 and 2831 loans loans received 284 Settlement in respect of short selling 285 286 287 guarantees Achieved claims Focused Other assets and liabilities other liabilities other liabilities 2871 2870 288 Interest 2880 2881 duty commitments 29 other operations with non-actors

 

290 291 Duty Liability TEAM 3 operations with government institutions and local governments 30 normal Duties from General Government and provisions/claims on General Government without losing any value and reserves for incurred but not elsewhere specified losses (IBRN) 300 Credits 3000 difference between the nominal value and the acquisition of 304 Focused 3040 claims the difference between the nominal value and the acquisition of 305 307 other guarantees Achieved 308 provisions/reserves for incurred but not elsewhere specified losses (IBNR) 309 Interest 31 Claims under observation from the institutions and provisions/claims on General Government with the loss of the value of the rated portfelowo and impairment impairment 310 3100 Credits the difference between the nominal value and the purchase price 314 Focused 3140 claims the difference between the nominal value and the purchase price 315 317 318 other liabilities guarantees Achieved

 


Provisions/impairment impairment 319 Interest 32 Duties below standard from the institutions and provisions/claims on General Government with a loss of values evaluated individually and impairment impairment 320 3200 Credits the difference between the nominal value and the purchase price 324 Focused 3240 claims the difference between the nominal value and the acquisition of 325 327 328 other safeguards Implemented provisions/impairment impairment 329 Interest 33 doubtful debts from General Government and provisions 330 3300 Credits the difference between the nominal value and the purchase price 334 Focused 3340 claims the difference between the nominal value and the acquisition of 335 Completed 337 guarantees other liabilities provisions 338 339 Interest 34 Receivables lost from General Government and provisions 340 3400 Credits the difference between the nominal value and the acquisition of 344 Focused 3440 claims the difference between the nominal value and the purchase price 345 Implemented guarantees 347 Other receivables 348 Reserve intentional 349 Interest 37 commitments and other claims on General Government and provisions 370 371 current accounts deposits and blocked the accounts of special purpose funds 372 – current and timely 373 375 loans cash security liabilities and other liabilities subordinated 377 3770 subordinated 3771 other liabilities provisions 378 379 Interest 3790 3791 duties liabilities 38 assets and liabilities measured at fair value through profit or loss , including held for trading, from General Government 380 381 382 Deposits current accounts deposits and blocked 383 loans granted and received 3830 credits and loans granted to 3831 loans received 384 Settlement in respect of short selling 385 386 387 guarantees Achieved claims Focused Other assets and liabilities other liabilities other liabilities 3871 3870 388 Interest 3880 3881 duties obligations 39 other operations of government institutions and local governments 390 Receivables

 

391 Commitments 4 securities 40 Transactions with a commitment to repurchase 400 Buying securities with repurchase commitments received 401 sale of securities with repurchase commitments given 409 Interest 4090 4091 duties obligations 41 securities valued at fair value through profit or loss, including held for trading 410 securities showing the right to held-for-trading capital 411 securities non-trading capital rights 4110 negative difference between the nominal value and the higher of the the cost difference between positive 4111 nominal value and a lower purchase price from 412 other securities held for trading 413 securities valued at fair value through profit or loss, showing the right to 414 capital securities at fair value through profit or non-representational rights to 4140 capital difference between negative nominal value and the higher the purchase price 4141 difference between positive nominal value and lower than the purchase price 415 other securities valued in fair value through profit or loss Interest 419 42 available-for-sale securities 420 securities representing right to capital 421 securities non right to capital 4210 difference between negative nominal value and the higher the purchase price 4211 difference between positive nominal value and lower than the purchase price 422 other securities 429 Interest 43 securities held-to-maturity securities 430 non-representational rights to 4300 difference negative between the nominal value and the higher of the the cost difference between positive 4301 nominal value and lower than the purchase price 431 other securities impairment Write-downs 438 439 Interest 46 issuance of own securities 460 securities valued at fair value through profit or loss, including held for trading 4601 negative difference between the nominal value and lower than the sales price of the 4602 positive difference between the nominal value and the higher the sales price of 461 securities that are not eligible for financial liabilities measured at fair value through profit or loss, including the intended for marketing 4611 negative difference between the nominal value and lower than the sales price of 4612 positive difference between the nominal value and the higher the sales price of 462 bonds at fair value through profit or loss, including held for trading 4621 negative difference between the nominal value and lower than the sales price of the positive difference 4622 between nominal value and higher than the the sale price of 463 bonds that were not qualified for financial liabilities measured at fair value through profit or loss, including the intended for marketing 4631 negative difference between the nominal value and lower than the sales price of 4632 positive difference between the nominal value and the higher the sales price of 464 Bought bonds at fair value through profit or loss in this trading 4641 negative difference between the nominal value and lower than the sale price difference between the nominal value of positive 4642 and higher than the sale price of 465 Bought bonds that were not qualified for financial liabilities measured at fair value through profit or loss, including the intended for marketing 4651 negative difference between the nominal value and lower than the sales price of 4652 positive difference between the nominal value and the higher the sales price of 469 Interest TEAM 5 different 50 accounts payable 500 interbank Bought the cheques


 

501 accounts payable accounts payable receivable 5010 interbank interbank 5011 interbank settlements liabilities accounts payable accounts payable 510 simultaneously 51 headquarters with 511 accounts payable between branches 512 accounts payable offices maklerskimi 52 Settlement in securities and derivatives Settlement intermediary banks 520 522 traded securities issuers of Securities Settlement 523 524 525 derivative operations of Settlement for the purchase of options Settlement 526 for spr zedaży options for 527 assets and liabilities derivatives 53 costs and revenues billed during a 530 Costs paid in advance 531 Revenue collected in advance 532 533 to pay Costs Income to receive 534 negative goodwill 536 Bonuses associated with the issuance of its own securities 537 Settlement differences for swap 54 Revenue reserved 540 541 542 capitalised interest Reserved reserved Interest Other revenues reserved 55 creditors and sundry debtors , provisions, write-downs on 550 551 552 different Creditors sundry debtors Settlement servicing with replacement By Polish Settlement 553 554 necessary Settlement payment card 555 Settlement in respect of aid for the benefit of limited liability companies 556 Settlement with funds set up in the framework of bank write-downs 558 559 Interest 5590 receivables 5591 commitments 56 Settlement of przewłaszczeń 560 settlement of assets taken over for long 57 570 Stocks Stocks associated with the activities of a small 571 Bank Stocks to dispose of seized for the debts of the 578 impairment loss value of 58 assets and income tax provisions and other provisions deferred tax assets 580 581 582 income deferred tax liabilities provision for future liabilities off-balance-sheet commitments reserve 583 584 585 general risk provision provision for protection of covered bonds 59 Technical Account 590 599 Exchange Positions equivalent to the replacement position TEAM 6 own funds basic own funds (Capital 600 60 601) basic Fund deposit Payable on share capital own shares 602 603 capital (Fund) spare 604 capital (Fund), reserve General Fund 605 risk unidentified risk banking activities 606 Result from previous years 607 Other 61 funds own funds complementary 611 capital (Fund) from revaluation 6110 6111 6112 financial assets tangible assets intangible 6113 losses deferred tax assets 6114 6115 effective part of cash flow security

 

 

6116 effective part of security investment in foreign entities 612 other funds 65 profit 650 profit when approving 652 653 income tax Deductions from net profit during the financial year the TEAM 7 costs and loss of 70 operations with financial operators Interest 700 702 Commissions 707 other costs 71 operations with non-710 712 717 Fees Interest other costs 72 operations of government institutions and local governments 720 722 Interest Commissions

 

727 other costs 73 operations in securities 730 Interest from securities operations of a commitment to repurchase securities operations Costs 731 wycenianymi at fair value through profit or loss, including the marketing of 732 operations in securities available for sale 733 operations securities held-to-maturity securities emission costs 734 735 Costs arising from short sales of securities 737 other costs 74 other expenses from financial operations 741 costs 742 replacement surgery Costs from speculative derivatives derivatives operations costs 743 745 security Costs for differences from the valuation of gold and precious metals off-balance-sheet obligations of warranty costs 746 747 other costs 75 operating costs and depreciation of Bank 750 751 752 in kind Costs personnel costs taxes and fees 753 costs incurred for the benefit of the Bank guarantee fund 754 755 side Costs amortization 757 other costs 76 Copies on reserve/write-downs 760 Copies of the title of provisioning for receivables/write-downs 761 impairment loss of the value of the securities 762 impairment loss value of the shares and shares in subsidiaries, interdependent, affiliated and shares and the minority action 763 impairment loss values other financial instruments 766 write-offs provisioning for off-balance-sheet commitments/write-offs of contingent liabilities 767 write-offs general risk reserve copies of the 768 769 funds write-offs of provisions for the protection of letters bonds 77 other expenses 770 Sales Costs, disposal of fixed assets, intangible assets and other assets held for disposal 771 Write-downs for impairment of tangible assets and intangible 772 Copies for impairment of tangible assets and intangible assets covered by contracts of financial leasing, rental and lease of 773 reported Costs claims expired , forgiven and bad 774 compensation costs, penalties and fines 775 776 donations transfer costs write-offs in the future liabilities 777 other operating costs 78 extraordinary loss

 


extraordinary 780 TEAM 8 revenue and profit 80 income from operations with financial operators Interest 800 802 807 Fees other income 81 income from operations with non-810 812 Interest Commissions 817 other income 82 income from operations with government institutions and local governments 820 822 Interest Commissions 827 other income income from securities operations 83 830 Interest from securities operations with given obligation to repurchase securities operations revenue from 831 in ycenianymi at fair value through profit or loss, including for trading income from securities operations 832 available-for-sale securities operations revenues 833 held-to-maturity 834 income from emission of own securities 836 income from short sale of securities 837 other income other income from 84 the financial operations of the 841 842 Exchange operation revenues operation revenues speculative derivatives 843 income from derivative operations protective 845 income differences with the valuation of gold and precious metal guarantee income off-balance-sheet commitments 846 847 other revenues 85 side Income revenues from sales of 854 857 goods and services other income 86 side income from reserve solutions/write-downs and an increase in the value of the securities, shares and financial instruments 860 Solution provisioning for receivables/write-downs 861 income from the increase in the value of securities 862 income from the increase in the value of the shares and shares in subsidiaries , interdependent, affiliated and shares and share growth income 863 minority values of financial instruments 866 Solution provisioning for off-balance-sheet commitments/write-offs for provisions for contingent liabilities 867 Solution of general risk 869 Solution provisions for protection of covered bonds 87 other operating income sales income 870, disposal of fixed assets, intangible assets and other assets held for disposal 871 income from the increase in the value of tangible assets and intangible assets

 

872 income from the increase in the value of tangible assets and intangible assets covered by contracts of leasing, rental and lease 873 interest income recovered Receivables Aging, forgiven and bad 874 revenue received damages, penalties and fines 875 876 donations received revenue Income for the termination provisions for future liabilities 877 Other operating income 88 extraordinary income extraordinary income 9 off-balance-sheet Commitments TEAM 880 given and received 90 financial Commitments-given 900 lines of credit

 

901 902 903 draft Accepted the import letter of credit Opened other commitments given 91 Obligations of a financial nature – received 910 911 lines of credit credit lines NBP 912 other commitments received 92 Commitments of a warranty-granted 920 Confirmed letters of credit Accepted 921 922 on export Guarantees and warranties repayments 923 Given reporęczenia and counter-guarantees 924 other commitments given 93 the obligations of a warranty-received 930 Confirmed letters of credit and Guarantees 932 export repayments

 

933 Received reporęczenia and counter-guarantees 934 other commitments received 94 940 replacement surgery liabilities Current foreign exchange operations foreign exchange operations in a timely manner 941 943 foreign exchange differences arising from forward exchange operations 95 liability for securities 950 securities to receive 951 securities to issue 952 Takeover 96 emissions Commitments arising from derivative-security operations 960 Sold forward derivatives 961 Acquired forward derivatives 962 purchase options 9620 purchase option to purchase

 

 

9621 963 9630 sales Options options purchase sale purchase sale sales options 9631 97 Commitments arising from derivative instruments-speculative operations 970 Sold forward derivatives 971 Acquired forward derivatives 972 purchase options 9720 purchase purchase purchase sales option sales Options 973 9721 9730 sale purchase sale sales options 9731 98 other commitments 980 liability for tangible assets and intangible assets used under operating leases 981 war Papers tościowe issued which guarantees 982 securities received which guarantees 983 Other security assets 984 Other security received 985 Claims lost 9850 claims lost 9851 provisions 99 990 technical Exchange Items Account (foreign currency accounts) 991 999 exchange differences off-balance-sheet Equivalent replacement position (zloty)

 

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