diff --git a/clearing-parent/clearing-service/src/main/java/ru/spcex/clearing/service/executors/Sdf57Executor.java b/clearing-parent/clearing-service/src/main/java/ru/spcex/clearing/service/executors/Sdf57Executor.java
index 65e1f26c5..9ea38234e 100644
--- a/clearing-parent/clearing-service/src/main/java/ru/spcex/clearing/service/executors/Sdf57Executor.java
+++ b/clearing-parent/clearing-service/src/main/java/ru/spcex/clearing/service/executors/Sdf57Executor.java
@@ -30,6 +30,7 @@ import java.time.LocalDate;
 import java.time.format.DateTimeFormatter;
 import java.util.Collection;
 import java.util.Optional;
+import java.util.function.BiFunction;
 import java.util.function.Consumer;
 import java.util.function.Function;
 
@@ -103,16 +104,22 @@ public class Sdf57Executor extends AbstractExecutor<SDf57> {
                 log.error("error while validating sdf57.id={} - {}", sdf57.getId(), messageResolver.resolve(error.get()));
                 continue;
             }
+            BiFunction<Company, Account, Optional<Statement>> createStatementIfNeeded = (company, account) -> {
+                if (company == null || account == null) {
+                    return Optional.empty();
+                }
+                Statement statement = create(sdf57, company, account);
+                statementImdg.insert(statement);
+                return Optional.of(statement);
+            };
             //create by companyDeb
             Company companyDeb = validator.getStored(ValidationStored.Sdf57CompanyDeb);
             Account accountDeb = validator.getStored(ValidationStored.Sdf57AccountDeb);
-            Statement statementDeb = create(sdf57, companyDeb, accountDeb);
-            statementImdg.insert(statementDeb);
+            Optional<Statement> statementDeb = createStatementIfNeeded.apply(companyDeb, accountDeb);
             //create by companyCred
             Company companyCred = validator.getStored(ValidationStored.Sdf57CompanyCred);
             Account accountCred = validator.getStored(ValidationStored.Sdf57AccountCred);
-            Statement statementCred = create(sdf57, companyCred, accountCred);
-            statementImdg.insert(statementCred);
+            Optional<Statement> statementCred = createStatementIfNeeded.apply(companyCred, accountCred);
 
             Consumer<StmtCmpAcc> createRegistryIfNeeded = stmtCmpAcc -> {
                 Statement stmt = stmtCmpAcc.statement();
@@ -135,8 +142,8 @@ public class Sdf57Executor extends AbstractExecutor<SDf57> {
                     statementImdg.update(stmt);
                 }
             };
-            createRegistryIfNeeded.accept(new StmtCmpAcc(statementDeb, companyDeb, accountDeb));
-            createRegistryIfNeeded.accept(new StmtCmpAcc(statementCred, companyCred, accountCred));
+            statementDeb.ifPresent(stmt -> createRegistryIfNeeded.accept(new StmtCmpAcc(stmt, companyDeb, accountDeb)));
+            statementCred.ifPresent(stmt -> createRegistryIfNeeded.accept(new StmtCmpAcc(stmt, companyCred, accountCred)));
         }
         return result;
     }
@@ -195,7 +202,7 @@ public class Sdf57Executor extends AbstractExecutor<SDf57> {
 //            rgstrPredicate = pb.and(rgstrPredicate, pb.equals("contract", s.getContract()));
 //        }
 //        return Optional.ofNullable(registryImdg.getSingleObjectByPredicate(rgstrPredicate));
-        return null;
+        return Optional.empty();
     }
 
     DateTimeFormatter payDateFormatter = DateTimeFormatter.ofPattern("yyyyMMdd");