СОДЕРЖАНИЕ
   
                    ЦЕНТРАЛЬНЫЙ БАНК РОССИЙСКОЙ ФЕДЕРАЦИИ
   
                                   ПИСЬМО
                         от 31 марта 2003 г. N 48-Т
   
                    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.
   
                                                          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
   
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      ¦счета     ¦нак  +----------T-----------------------------+                 ¦
      ¦Плана     ¦счета¦    на    ¦         изменения           ¦                 ¦
      ¦счетов,   ¦А, П ¦01.01.1998+----------T----------T-------+                 ¦
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      ¦до        ¦     ¦          ¦          ¦          ¦       ¦                 ¦
      ¦01.01.98  ¦     ¦          ¦          ¦          ¦       ¦                 ¦
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