Bank account plan

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Bank account plan - introduced by the President of the NBP, a European plan that contains all the accounts that are used to book banking transactions. Allows you to publish the bank's profit and loss balance and provide the necessary information to the monetary authorities and bank management to analyze the global financial structure and the bank's risk management; It is the basis for the research of statutory auditors, auditors or banking supervisors. The balance sheet and off balance sheet accounts of the general accounts show the current situation of the bank and are grouped into 10 teams. Teams of bank account plans

The bank account plan also includes the so-called. determinants, or descriptive elements that allow analysis. They provide information on economic events. The main determinants are: the type of currency, the counterpart of the operation (resident, non-resident), the type of counterparty operation, the original period of the contract of operation, maturity, interest rate (fixed, floating), refinancing by the NBP, classification of economic entities, guaranteed or non-guaranteed loans. Bibliography

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