ñ÷åò, îòêðûâàåìûé ýìèòåíòó, íà êîòîðîì îòðàæàåòñÿ êîëè÷åñòâî, íîìèíàëüíàÿ ñòîèìîñòü, êàòåãîðèÿ (òèï) öåííûõ áóìàã, âûêóïëåííûõ ýìèòåíòîì.