Operational activity is the activity of an organization that pursues profit-making as the main goal, or does not have profit- making as such a goal in accordance with the subject and objectives of the activity, that is, the production of industrial products, construction work, agriculture, the sale of goods , the provision of public services food, harvesting of agricultural products, leasing of property, etc. [1]
Content
IFRS
The following definition of operating activities is given in IFRS - the main activities of the company, as well as other activities, excluding financial and investment . [2]
Bank Operations
Operational activities of the bank - operations to attract and allocate resources. [3]
The main types of operational activities of banks:
- raising funds for deposits,
- placement of borrowed funds
- opening and maintaining bank accounts of individuals and legal entities,
- settlement and cash services for individuals and legal entities,
- currency exchange operations,
- issue and placement of securities and other operations with securities,
- finance lease operations. [four]
See also
- Financial activities
- Investments
Notes
- ↑ Encyclopedic dictionary-reference of the head of the enterprise
- ↑ http://onoufriev.narod.ru/msfo/ias07.htm Archived February 1, 2009 at Wayback Machine IFRS 7. Cash Flow Statement (IAS 7. Cash Flow Statements)
- ↑ http://www.bankclub.ru/seminar-article.htm?seminar_id=1&article_id=44 Archived August 7, 2007 on Wayback Machine Managing bank resources and balance sheet risks using the T-account system
- ↑ http://gaap.ru/biblio/gaap-ias/msfo/083.asp Providing a statement of cash flows under IFRS by banks