Lending funds

Banking terminology

Lending to Banks and Other Financial Institutions refers to the amount lent by an enterprise (finance) to other domestic and overseas financial institutions. This item does not include the funds borrowed by enterprises in the system, and the account of "funds borrowed in the system" should be set up separately for accounting.

Lending funds refers to Trust and Investment Company Lending to commercial banks and others Non bank financial institutions Funds. Lending funds should be based on the actual situation Amount incurred Entry.

Chinese name: Lending funds
Foreign name: Lendings to Banks and Other Financial Institutions

Meaning: Loans to other financial institutions
Include: Accounting treatment of lending funds
Scope: commercial bank

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accounting treatment

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Lending funds

1、 This account is used to calculate the amount lent by enterprises (finance) to other domestic and overseas financial institutions.

The account of "Intra system Lending Funds" should be set up separately for the account of borrowing funds in the system, not in this account.

2、 This project should be carried out according to the financial institutions that have been placed Detailed accounting 。

3、 Main lending funds Accounting Treatment

（1） When an enterprise lends funds, it debits this account and credits it“ Deposits with the Central Bank ”、“ bank deposit ”And other subjects; Do the opposite when recovering funds Accounting entry 。

（2） Lending funds Interest income The accounting treatment of shall be carried out in accordance with the relevant provisions of the subject of "Deposits with the Central Bank".

4、 End of period of this subject Debit balance , reflecting the balance of funds lent by the enterprise to other financial institutions according to regulations.

Interest accounting

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The interest receivable shall be calculated according to the principal, term and interest rate of the lending funds, and the "List of Interest Calculation" shall be filled out in duplicate. One copy shall be affixed with the official seal of the business and sent to the lending unit, and the other copy shall be kept, and the debit and credit shall be prepared according to the relevant vouchers Accounting voucher ， Accounting entry ；

Debit: Deposits with the Central Bank — Deposit account

Or: XX account - XX account

Credit: Income from transactions with financial enterprises — Interbank placements Interest income account

- Interest income account of lending financial companies

Purpose of lending funds

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Lending funds is an important business of China's commercial banks, whose purpose is to optimize asset structure To realize the overall assets Revenue maximization 。 Dismantling Fund business internal controls It is an important part of the internal control system of China's commercial banks and an important guarantee for improving the quality of lending funds. Internal lending fund business Control system The design of Theoretical system The design process of realism Practical behavior Therefore, the analysis can provide Reality test At the same time, it reveals the current situation and existing problems of the internal control of China's commercial banks' lending fund business, providing effective theoretical guidance for China's commercial banks to further improve the efficiency of internal control of lending fund business.^[1]

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