Interbank deposits can be divided into domestic interbank deposits and foreign interbank deposits. Domestic interbank deposits refer to deposit accounts opened by domestic banks and other financial institutions at their respective settlement locations for the convenience of settlement, which are aimed at banks and financial institutions that accept deposits. Foreign interbank deposits refer to foreign exchange banks in various countries. In order to facilitate the receipt and payment of international business, a deposit account in a certain currency is opened at the settlement place for the use of banks and financial institutions that accept deposits.
Inter-bank deposit refers to the deposit business run by non-bank financial institutions such as commercial banks, credit cooperatives, finance companies and trust companies. It belongs to the corporate deposit type, and the interest rate will generally fluctuate, and the floating ratio will be negotiated with the bank.
Interbank deposits can be divided into domestic interbank deposits and foreign interbank deposits. Domestic interbank deposits refer to deposit accounts opened by domestic banks and other financial institutions at their respective settlement locations for the convenience of settlement, which are aimed at banks and financial institutions that accept deposits. Foreign interbank deposits refer to foreign exchange banks in various countries. In order to facilitate the receipt and payment of international business, a deposit account in a certain currency is opened at the settlement place for the use of banks and financial institutions that accept deposits.
Subdivision category
Commercial bank deposits: refers to the deposits deposited by other commercial banks in this bank;
Securities company deposits: refers to the deposits deposited by securities companies in this bank;
Insurance company deposits: refers to the deposits deposited by insurance companies in this bank;
Futures settlement margin: refers to the deposit deposited in the bank for futures trading settlement funds of futures exchanges and futures brokerage companies;
Deposits from other non-bank financial institutions: urban credit cooperatives, rural credit cooperatives, finance companies, trust and investment companies, financial leasing companies, etc.
Therefore, the cash flow of financial enterprises is different from that of general enterprises. The Accounting Standards for Business Enterprises-Statement of Cash Flow separately stipulates the cash flow and the classification of special items of financial enterprises, and clearly stipulates that the following cash receipts and cash expenditures of financial enterprises should be regarded as the cash flow of business activities: (1) loans issued to the outside world and the principal of loans recovered; (2) Absorbing deposits and paying principal; (3) interbank deposits and interbank deposits; (4) Funds borrowed from other financial enterprises; (5) Interest income and interest expenses; (6) Recovered loans written off in the previous period; (seven) cash received or paid by enterprises engaged in securities business when buying and selling securities. (8) Cash received from financial leasing.