Реализация (погашение) облигаций

Банк-дилер осуществляет поручения клиентов на продажу (погашение) принадлежащих им облигаций на основании брокерского договора. Облигации, выставленные на продажу или предъявляемые к погашению клиентами банка-дилера, отражаются в депозитарном учете банка-инвестора так:

Дт 98050 «Ценные бумаги, принадлежащие Депозитарию» - по лицевому счету – ценные бумаги Депозитария, свободные от обязательств и ограничений

Кт 98050 «Ценные бумаги, принадлежащие Депозитарию» - по лицевому счету – ценные бумаги, предназначенные для погашения (реализации) – на количество погашаемых (продаваемых) ОБР.

После погашения (реализации) облигаций на основании отчета брокера в депозитарном учете выполняется операция:

Дт 98050 «Ценные бумаги, принадлежащие Депозитарию» - по лицевому счету – ценные бумаги, предназначенные для погашения

Кт 98015 «Ценные бумаги на хранении в других Депозитариях (НОСТРО депо расчетный) – по лицевому счету – ценные бумаги, обращающиеся на ОРЦБ – на количество погашенных (проданных) ОБР.

В бухгалтерском учете банка-инвестора проводки, связанные с погашением и реализацией облигаций, будут одинаковы, только в первом случае будет фигурировать цена погашения (номинальная стоимость) облигаций, а во втором – цена реализации (продажная стоимость).

На основании отчета брокера о реализации облигаций их продажная (номинальная) стоимость относится в кредит счета реализации. Датой совершения операции по выбытию ценных бумаг является дата перехода прав на ценную бумагу. Таким образом, в учете эта операция выполняется при получении документа, подтверждающего переход прав на ценную бумагу, т.е. при получении отчета брокера:

Дт 30602 – по лицевому счету брокерского договора

Кт 61203 «Реализация (выбытие) ценных бумаг» - на продажную (номинальную) стоимость реализованных (погашенных) ОБР.

Как это было отмечено выше, сумма комиссии в пользу расчетного центра ОРЦБ списывается следующей проводкой:

Дт 70209 «Другие расходы» - по статье 29205 – комиссия, уплаченная по другим операциям (или 29203 – по расчетным операциям)

Кт 30602 – по лицевому счету брокерского договора – на сумму комиссионного вознаграждения в пользу расчетного центра ОРЦБ.

Комиссионное вознаграждение, удержанное в пользу ОРЦБ, может быть отнесено в дебет счета 50905 «Затраты, связанные с приобретением и реализацией ценных бумаг», а может быть списано непосредственно в дебет счета Реализации:

Дт 61203 «Реализация (выбытие) ценных бумаг

Кт 30602 – по лицевому счету брокерского договора – на сумму комиссионного вознаграждения в пользу ОРЦБ.

Комиссионное вознаграждение, удержанное банком-дилером за выполнение поручения по брокерскому договору, также может быть отнесено в дебет счета 50905, либо списано непосредственно в дебет счета Реализации, что отражается в учете проводкой:

Дт 61203 «Реализация (выбытие) ценных бумаг» - на сумму комиссионного вознаграждения в пользу брокера (без учета НДС)

Дт 60310 «Налог на добавленную стоимость, уплаченный» - на сумму НДС с комиссионного вознаграждения брокера

Кт 30602 – по лицевому счету брокерского договора – на сумму комиссионного вознаграждения в пользу брокера с учетом НДС.

После выполнения предыдущих проводок на балансовом счете 30602 по лицевому счету брокерского договора образуется дебетовое сальдо, равное по величине сумме, причитающейся к получению по исполненному брокерскому договору (продажная стоимость облигаций за минусом сумм комиссионных вознаграждений в пользу РЦ ОРЦБ, ОРЦБ и банка-дилера).

Для определения финансового результата от реализации (погашения) облигаций их стоимость списывается с балансового счета 50106 в дебет счета реализации:

Дт 61203 «Реализация (выбытие) ценных бумаг

Кт 50106 – по лицевому счету – облигации Банка России – в разрезе отдельных выпусков – на балансовую стоимость реализованных (погашенных) ОБР.

Затраты, связанные с приобретением облигаций, также списываются в дебет счета Реализации, что отражается проводкой:

Дт 61203 «Реализация (выбытие) ценных бумаг

Кт 50905 «затраты, связанные с приобретением и реализацией ценных бумаг» - по лицевому счету выпуска – на величину затрат, связанных с приобретением выбывающей партии ОБР.

Финансовый результат от проведенной операции по выбытию ценных бумаг должен в тот же день списываться со счета Реализации на доходы (расходы) банка, что отражается так:

Дт 61203 «Реализация (выбытие) ценных бумаг

Кт 70102 «Доходы, полученные от операций с ценными бумагами» - по статье 12403 «Доходы от перепродажи (погашения) ценных бумаг кредитных организаций» - на величину кредитового сальдо по счету Реализации

или

Дт 70204 «Расходы по операциям с ценными бумагами» - по статье 24 24205 «Расходы от перепродажи (погашения) ценных бумаг

Кт 61204 «Реализация (выбытие) ценных бумаг» - на величину дебетового сальдо по счету реализации.

При поступлении остатка средств, числящегося на лицевом счете клиента по выполненному брокерскому договору, на корреспондентский счет банка-инвестора в Банке России выполняется следующая проводка:

Дт 30102 «Корреспондентские счета кредитных организаций в Банке России»

Кт 30602 – по лицевому счету брокерского договора – на сумму переведенных средств.

Порядок налогового учета доходов и расходов, связанных с реализацией ценных бумаг, у банка-инвестора аналогичен изложенному выше для банка-дилера. В тоже время у банка-инвестора, не осуществляющего дилерскую деятельность, убытки от операций с ценными бумагами, обращающимися на организованном рынке ценных бумаг, полученные в предыдущем периоде, могут быть отнесены на уменьшение налоговой базы от операций по реализации данной категории ценных бумаг.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                <