Operational Day
1.3. A credit institution independently determines the duration of the operational day, which constitutes an operational-accounting cycle for the corresponding calendar date, during which all transactions are documented and reflected in the accounting records on balance sheet and off-balance sheet accounts with the preparation of a daily balance.
The operational day includes operational time during which banking operations and other transactions are conducted, as well as the period of document flow and processing of accounting information ensuring the documentation and reflection in the accounting records of transactions carried out during operational time, with the calendar date of the corresponding operational day, and preparation of a daily balance within the deadlines established by paragraph 2.2 of this Part.
The duration of operational time (start and end time) for the relevant operations (services or internal structural units performing them) is determined by credit institutions independently, based on the working hours of services or internal structural units and specific conditions for conducting operations
Source: "Regulation on Accounting Rules in Credit Institutions Located within the Territory of the Russian Federation" (approved by the Bank of Russia on 26.03.2007 No. 302-P) (edition from 04.04.2012) (Registered with the Ministry of Justice of the Russian Federation on 29.03.2007 No. 9176)
Морфология
Род
Понятие «операционный день» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | операционного дня | операционных дней |
| Д | операционному дню | операционным дням |
| В | операционный день | операционные дни |
| Т | операционным днём | операционными днями |
| П | операционном дне | операционных днях |