Under the financial investments of the enterprise are understood. Accounting for financial investments of the organization. Analysis of financial investments. Basic tasks and goals

Financial investments are investments in securities and authorized capitals other organizations, as well as loans granted to other organizations.

It should be noted that it is necessary to distinguish between the concept of "financial" and "capital" investments, the existing Russian and foreign practice has shown that "capital investments" are a set of costs of material, labor and monetary resources aimed at the expanded reproduction of fixed assets of all sectors of the national economy, and "financial investments" - investments by the organization of its Money and other free resources into assets not related to the production of products (works, services) and the creation of durable objects.

The part of financial investments withdrawn from circulation for a long (more than one year) period of time in order to influence or gain control over the activities of other organizations is a financial investment .

According to their structure, financial investments are divided into:

contributions to the authorized capital of other organizations, including subsidiaries and affiliates;

acquisition of securities of other issuers;

granting loans to other legal entities and individuals;

transfer of funds to bank deposits.

By maturity, financial investments are divided into long-term investments - investments with a period of more than one year, and short term investments- withdrawal of funds for a period of less than one year.

The term for the diversion of resources into financial investments is determined by the organization itself, unless this follows from the relevant documents (constituent agreements; documents determining the terms of the functioning of securities, etc.).

Own sources of financial investments include funds of reserve capital; additional capital; funds of undistributed (net) profit, as well as unused depreciation charges for the full restoration of fixed assets and intangible assets.

Securities are a special type of financial investments.

Securities, monetary or commodity documents, united by a common feature - the need to present the property expressed in them, the rights to receive a certain sum of money, profit shares, goods, etc.

A share is an issuance security that secures the rights of its owner (shareholder) to receive part of the profit of a joint-stock company in the form of dividends, to participate in management joint stock company and part of the property remaining after its liquidation.

Debt securities are obligations placed by issuers on stock market to borrow money. Bonds are classified primarily as taxable securities.

A bond is an issuance security that secures the right of its holder to receive from the issuer of the bond, within the period stipulated by it, its nominal value and the percentage of this value fixed in it or other property equivalent.

There are bonds: coupon and zero-coupon, with the payment of interest (income) upon redemption of the bond or within a specified period during their circulation, documentary and non-documentary, nominal and bearer. Coupons, in turn, can be with fixed and variable coupon income.

Debt securities also include deposit and savings certificates, bills of exchange, treasury bills.

Deposit and savings certificates are a written certificate of the issuer's bank on the deposit of funds, certifying the depositor's right to receive the deposit amount and interest on it after the expiration of the established period.

Treasury obligation - a security that is accepted as payment for goods sold and services provided, as well as as a pledge.

Derivative securities are papers certifying the right of their owner to buy or sell securities (stocks, bonds, government debt). These include options and futures.

An option is a security that certifies a certain property right - the right of its holder to buy or sell securities on predetermined conditions. There are two types of options: a put option - the right to sell a security and a call option - the right to buy a security. Depending on the exercise period, options are divided into so-called "American" and "European" options. An option is an independent type of security and can be resold.

Futures – a security that certifies the right to buy or sell securities on a specified day at a price set at the conclusion of a futures contract.

Securities can be valued at:

1. face value;

2. Book value (or the value of securities based on the amount of net assets;

3. Emission;

4. Course (market) value;

5. Liquidation value;

6. Redemption value;

7. Accounting value.

The nominal value as accounting value can be used for certain types of securities. This type of valuation is used for debt securities.

If they are purchased at a price different from their nominal value, the investor organization may decide to increase the actual value of the said securities to their nominal value. Bringing the purchase price up to the face value is carried out evenly (on a monthly basis) during the period of circulation of securities with the attribution of the difference between these values ​​to financial results.

Organizations can also use scoring market value part of their investments in shares of other organizations listed on the stock exchange or special auctions, the quotes of which are regularly published, if as of December 31 of the reporting year their actual value is higher than the market (quotation) value. The specified change in the valuation of listed shares is not made directly, but indirectly, by creating a reserve for the depreciation of investments in securities.

Upon disposal (sale, exchange) of securities, the following methods of their valuation may be applied:

At the cost of a unit of each security (or one type);

At an average cost;

By the cost of first-time purchases (FIFO).

Legal regulation

IN Russian Federation accounting is carried out in accordance with regulatory documents that have different status. Some of them are mandatory, while others are advisory in nature.

In the Russian Federation, there is a four-level system of regulatory regulation:

1st level: legislative acts, decrees of the President of the Russian Federation and government decrees that directly or indirectly regulate the organization and maintenance accounting In the organisation;

2nd level: standards (regulations on accounting and reporting);

4th level: working documents on accounting of the enterprise itself.

Federal Law "On Accounting" dated November 21, 1996, No. 129 FZ. This law defines the legal foundations of accounting, its content, principles, organization, main areas of accounting and reporting, the composition of economic entities obliged to keep accounting records and provide financial statements. The Accounting Law consists of three sections and 19 articles.

Chart of accounts financial accounting economic activity organizations and instructions for its use. Approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n.

Decree of the Federal Commission for the Securities Market dated November 27, 1997 N 40 "On approval of the Rules for the reflection by professional participants in the securities market and investment funds in accounting of certain operations with securities", these Rules came into force on January 1, 1998.

Order of the Ministry of Finance of the Russian Federation of January 15, 1997 N 2 "On the procedure for recording operations with securities in accounting."

It defines the accounting accounts used when acquiring securities, creating reserves, accounts that reflect profit (loss) from operations with securities and the need to maintain a securities ledger, which should describe all securities held by the organization . The book of accounting for securities must have the following mandatory details: the name of the issuer; nominal price of a security; purchase price; number, series, etc.; total amount; date of purchase, date of sale. The book of accounting for securities must be bound, sealed with the seal of the organization and signed by the head and chief accountant, the pages are numbered.

Corrections to the Book of Securities Accounting shall be made only with the permission of the head and chief accountant, indicating the date of the corrections.

Regulation "On the procedure for maintaining accounting records of transactions of purchase and sale of foreign currency, precious metals and securities in credit institutions" (with amendments and additions).

This Regulation defines the principles of accounting for transactions of purchase and sale of various financial assets (foreign currency, precious metals, securities, etc.) from the date of conclusion of the transaction to the value date (the date of delivery of funds to the counterparty's accounts agreed by the parties), if the date of conclusion transactions and value date do not match.

Federal Law No. 39-FZ of April 22, 1996 "On the Securities Market" (as amended).

This Federal Law regulates the relations arising from the issue and circulation of equity securities, regardless of the type of issuer, as well as the specifics of the creation and activities of professional participants in the securities market.

Establishes the forms (and their samples) of interim and annual reports included in the balance sheet, and approves instructions on the scope of forms of financial statements and instructions on the procedure for compiling financial statements.

Tax Code of the Russian Federation - part one dated July 31, 1998 N 146-FZ (as amended and supplemented on March 30, July 9, 1999, January 2, August 5, 2000, March 24, 2001, etc. ) and part two of August 5, 2000 N 117-FZ (as amended and supplemented on December 29, 2000, May 30, August 6, 7, 8, 2001, etc.).

This is the main legislative act regulating issues related to taxation, improving the mechanism of legal regulation of taxation in a market economy, establishing more and more clear conditions for the collection of taxes and other obligatory payments.

Also, when working with financial investments, an accountant should pay attention to the following regulatory documents:

Regulation on accounting "Income of the organization" RAS 9/99. Approved by order of the Ministry of Finance of the Russian Federation dated 06.05.99 No. 32n;

Regulation on accounting "Expenses of the organization" PBU 10/99. Approved by order of the Ministry of Finance of the Russian Federation dated 06.05.99 No. 33n

The adoption of PBU 9/99 and PBU 10/99 in accounting gave the right to active investors, regardless of whether they have a license as a professional participant in the securities market, to recognize transactions with securities as an ordinary activity and, accordingly, apply the procedure for accounting for general business expenses related to this activity.

ACCOUNTING OF FINANCIAL INVESTMENTS SOLARIS LLC

Documentation of transactions for accounting of financial investments

Documents confirming financial investments are: received share certificates, extracts from the register of shareholders, extracts from depo accounts, bonds; certificates for the amount of deposits made, contracts for the provision of loans.

Documents confirming the sale of securities are acts of sale and purchase, extracts from the register of shareholders, statements from depo accounts, transfer orders.

Payment orders and bank statements confirm the redemption of bonds and the return of loans.

Solaris LLC holds such securities as shares, bonds, promissory notes, savings certificates. All securities held by the organization, in accordance with the law, are described in the Securities Accounting Book, with the mandatory details filled in: name of the security, nominal price, purchase price, number, series, date of purchase, date of sale, total number.

Forms (certificates) of securities held in the depository continue to be registered in the accounting department of Solaris LLC, indicating the details of the depository in the analytical accounting. The basis for the receipt of forms of shares are receipt documents: waybills, waybills, invoices.

Upon receipt or disposal of securities, the accountant carefully checks the accuracy and correctness of filling out the documents. They must be signed by the head and chief accountant.

Solaris LLC has developed a workflow schedule for operations related to the movement of securities. This schedule takes into account the deadlines established by law when performing transactions with securities in relation to: payment of dividends, settlements with the budget for taxes on transactions with securities, settlements with the budget for income from securities, provision of financial statements.

Primary documents reflect information on the movement of securities and related settlements, which are then recorded in accounting registers.

To account for transactions reflected on account 58 " Financial investments”in Solaris LLC, a journal is intended - order No. 5 and a statement of analytical accounting No. 28. In the journal - warrant of form No. 5, synthetic accounting of operations on financial investments is kept, it is used throughout the year. Entries on the credit of account 58 are given on the corresponding accounts based on the summary data of the statement of form No. 28 on credit turnover, and the turnover on the debit of account 58 is recorded as a total.

Entries in the statement are made in chronological order as certain types of funds are invested. On the credit of these accounts, in the context of corresponding accounts, the amounts written off to reduce financial investments are reflected. After reconciliation with the data of other registers, the credit turnover of account 58 as a whole and broken down by the corresponding accounts of their journal - orders No. 5 are transferred to the General Ledger.

Financial investments of the enterprise- this is an investment of free cash and other resources in assets not related to the main activity of the enterprise.

The analysis of the financial investments of the enterprise is carried out in the program FinEkAnalysis in the block Analysis of the financial condition in dynamics.

According to the investment period, there are:

• short-term financial investments (investment of funds for a period of up to one year)
• long-term financial investments (investment of funds for a period of more than one year).

To reduce the level of risk, financial investments are usually made in a variety of financial instruments, the totality of which forms an investment portfolio.

Accounting for financial investments

To accept assets as financial investments for accounting, the following conditions must be met at a time:

• the presence of properly executed documents confirming the existence of the organization's right to financial investments and to receive funds or other assets arising from this right;
• transition to organization financial risks associated with financial investments (price change risk, debtor's insolvency risk, liquidity risk, etc.);
• the ability to bring economic benefits (income) to the organization in the future in the form of interest, dividends or an increase in their value (in the form of the difference between the sale (redemption) price of a financial investment and its purchase price, as a result of its exchange, use in paying off the obligations of the organization, increase in the current market cost, etc.).

The financial investments of the organization include:

• state and municipal securities, securities of other organizations, including debt securities, in which the date and cost of redemption is determined (bonds, bills);
• contributions to the authorized (share) capital of other organizations (including subsidiaries and affiliates);
• loans granted to other organizations, deposits in credit institutions, receivablesacquired on the basis of an assignment of the right to claim, etc.

As part of financial investments, contributions of a partner organization under a simple partnership agreement are also taken into account. Investments do not include:

• own shares repurchased by the organization from shareholders;
• bills of exchange issued by the organization to the seller when paying for goods, works and services;
• investments in fixed assets, intangible assets, as well as in property, which is then provided for temporary use to third parties.

Financial investments are classified according to various criteria:

• in connection with the authorized capital,
• by type of ownership
• terms for which they were produced, etc.

Depending on the connection with the authorized capital Distinguish financial investments for the purpose of formation of authorized capital and debt. Investments for the purpose of forming authorized capital include:

• stock,
• contributions to the authorized capital of other organizations,
• investment certificates confirming the share of participation in investment fund and giving the right to receive income from the securities that make up the investment fund.

Debt securities include:

• bonds,
• mortgages,
• deposit and savings certificates,
• treasury bills,
• bills.

By forms of ownership Distinguish between government and non-government securities.

Depending on the the period for which the financial investment was made, they are subdivided into:

• long-term (when the established maturity period exceeds one year or investments are made with the intention to receive income on them for more than one year),
• short-term (when the established term of their repayment does not exceed one year or investments are made without the intention to receive income on them for more than one year).

A unit of accounting for financial investments may be a series, batch or other homogeneous set of financial investments. It is chosen by the organization independently and should ensure the formation of complete and reliable information on the availability and movement of financial investments.

Financial investments in the balance sheet

Financial investments are line 1240 “Financial investments (excluding cash equivalents)”

Impairment of financial investments

The depreciation of financial investments is understood as a steady significant decrease in their value. The difference between the accounting value of financial investments and the amount of reduction in their value is called the estimated value of financial investments. This indicator is calculated for those financial investments for which the current market value is not determined.

A steady decline in the cost of financial investments is characterized by the presence of the following conditions:

• as of the reporting date and the previous reporting date, the accounting value of financial investments significantly exceeds their estimated value;
• during the reporting year, the estimated value of financial investments significantly decreased;
• at the reporting date, there are no indications of a significant increase in the estimated cost.

Depreciation of financial investments occurs when organizations - issuers of securities show signs of bankruptcy, transactions with securities on the securities market at a price that is significantly lower than their value, the absence or significant decrease in income from financial investments, etc. In the event of these or similar situations the organization is obliged to check the existence of conditions for a sustainable decrease in the cost of financial investments.

If the audit confirms a steady significant decrease in the value of financial investments, then the organization forms a reserve for the depreciation of financial investments for the difference between their book value and estimated value.

The formation of a reserve is reflected in the debit of account 91 "Other income and expenses" and the credit of account 59 "Reserves for depreciation of financial investments". The amount of the reserve is used to form book value financial investments, which acts as the difference between the book value and the created reserve. At the same time, the created reserve provides coverage for possible losses on operations with financial investments.

Checking for depreciation of financial investments is carried out at least once a year as of December 31 of the reporting year if there are signs of depreciation; it can be made on the reporting dates of the interim financial statements.

If the results of the audit reveal a further decrease in the estimated value of financial investments, then the amount of the created reserve increases accordingly. With an increase in the estimated value of financial investments, the created reserve is reduced by the amount of the increase.

At the same time, account 59 “Reserves for depreciation of financial investments” is debited and account 91 “Other income and expenses” is credited. A similar entry is made when writing off from the balance of financial investments for which the corresponding reserves were previously created. Analytical accounting on account 59 “Reserves for the depreciation of financial investments” is kept for each reserve.

If by the end of the year following the year of the creation of the reserve for the depreciation of financial investments, this reserve is not used in any part, then the unspent amounts are added to the financial results of the organization of the corresponding year when compiling the balance sheet at the end of the year (account 59 is debited and account 59 is credited 91).

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Financial investments are investments, contributions of the organization to various assets, securities market instruments. Long-term financial investments involve a long payback period and are aimed at attracting income in the future. Consider the concept and main features of such investments.

Financial investments

Financial investments include the following types of assets:

• securities with deadlines and the cost of redemption;
• contributions to the capital of other enterprises and organizations;
• issued loans (excluding interest-free) and deposits;
• acquired receivables and etc.

Such investments must meet criteria such as:

• availability of documentary evidence;
• bearing financial risks from such investments;
• focus on making a profit.

Accounting long term investment and financial investments are kept on account 58 "Financial investments". They do not include:

• redeemed for cancellation or subsequent sale of own shares of the enterprise;
• promissory notes issued in legal relations of sale and provision of services;
• investment in property leased for a fee;
• jewelry, paintings, etc., if their acquisition is not related to the normal activities of the enterprise;
• fixed assets;
• inventories;
• intangible assets.

Long-term and short-term financial investments

For accounting purposes, the investment investments of the enterprise are divided into short-term and long-term.

For the purposes of financial statements, long-term financial investments in the balance sheet are line 1170. Short-term ones are reflected in line 1240.

Short-term investments are understood as investments for a period of up to one year inclusive. Assets in which the organization's funds are invested may be securities of other enterprises and organizations, finance in time deposit accounts credit institutions etc. Such assets are characterized as the most easily sold.

On the contrary, long-term financial investments in the balance sheet are investments for a period of more than a year. These can be, for example:

• share in the capital of other organizations;
• granting loans to other organizations;
• acquisition of securities (stocks, bonds, etc.) with a long maturity.

They are risky, because require a long-term strategic outlook. For example, the purpose of such investments may be to receive as a result controlling stake shares of a large company.

Due to the fact that in the balance sheet financial investments reflect both long-term and short-term assets, to account 59 "Provisions for depreciation of financial investments", analytical accounting is created. The cost of investments in respect of which such a reserve has been created corresponds to the balance sheet minus the corresponding reserves.

Financial investments can be divided into assets for which the current market value is to be determined, and into investments for which such a value is not determined. Long-term financial investments in the balance sheet are not divided into assets or liabilities. All of them are to be classified as an asset.

And if some assets are traded on the market, others are not. Those that do not circulate on the OSM are accounted for at the reporting date in accordance with original cost. It is for them that the need is foreseen:

• control depreciation;
• create an allowance for impairment.

Investments circulating on the OSM are subject to accounting and reporting at the end of the corresponding year at the current market value. It is determined by adjusting the value determined at the previous reporting date.

Financial investments in the balance sheet areassets that have certain characteristics clearly identified by applicable law. The accountant must distinguish financial investments from other assets.

Investments in the balance structure

In the balance sheet structure, financial investments are assets entered in lines 1170 and 1240. Line 1170 is located in the first section of the balance sheet “Non-current assets”, and line 1240 is in the second section (“Current assets”). In line 1170, the amounts of long-term financial investments (for a period of more than a year) are recorded, and in line 1240 - short-term ones (for a period not exceeding a year).

In accounting, a breakdown of financial investments by the period for which they are formed must be carried out without fail, as this is provided for by the instructions for using the chart of accounts (order of the Ministry of Finance dated October 31, 2000 No. 94n, hereinafter - order 94n) and RAS 19/02.

The main part of the financial investments reflected in lines 1170 and 1240 of the balance sheet is recorded in accounting in the form of a debit balance account. 58, on which financial investments are kept. To it is added the debit balance of financial investments on accounts 55 and 73 (in terms of deposits and loans to employees of the enterprise, respectively). In addition, the sum of the debit balances of accounts 58, 55, 73 must be reduced by the loan balance accounts 59 (formation of reserves for financial investments).

IMPORTANT! The assets reflected on accounts 55 and 73, attributable to financial investments, should be taken into account on separate sub-accounts, depending on the investment period. Then, when forming the balance, there will be no problems with filling in lines 1170 and 1240.

Let us consider in more detail what assets are reflected in account 58.

Account 58 "Financial investments"

Order 94n establishes the following list of sub-accounts of account 58:

• 58.1 - shares and shares;
• 58.2 - debt securities;
• 58.3 - granted loans;
• 58.4 - contributions under a simple partnership agreement.

However, the law does not prohibit enterprises from independently establishing a list of sub-accounts in accordance with the goals of their accounting policy. At the same time, Order 94n clearly states that the company is obliged to ensure the breakdown of financial investments into long-term and short-term ones.

Therefore, if the enterprise has financial investments with a period of up to 12 months and more than 12 months, it is necessary to organize their separate accounting, which allows separating the amounts of long-term financial investments from short-term ones.

Postings on operations with financial investments on account 58 may look like this:

Accounting for financial investments on accounts 55.3 and 73.1, typical postings

Account 55.3 reflects the company's deposits - funds provided financial institutions in order to earn interest income. They can also be short term or long term. Account 73.1 reflects loans provided by the enterprise to its employees.

Here are some typical wiring when accounting for financial investments on accounts 55.3 and 73.1.

Accounting for interest on financial investments

Loan transactions are recorded using sub-account 58.3 "Granted loans". Such financial investments must be formalized by loan agreements. The essential information in the agreement is the amount and term of the loan, as well as the amount of interest accrued on such obligations.

Typical wiring might look like this:

Results

Financial investments in the balance sheet are reflected in lines 1170 and 1240. At the same time, in accordance with the current accounting legislation, it is necessary to organize separate accounting for short-term and long-term financial investments.

Balance - the main type of accounting reports. It shows the state (property and finances) of the organization for a certain period and / or at the current moment. It is divided into two points - liabilities and assets, which are necessarily equal to each other. They, in turn, are divided into sub-items, where the types of asset and liability are displayed, respectively. The structure of the balance sheet is fixed by order of the Ministry of Finance of the Russian Federation of 1999 under number 43n.

Short-term financial investments (KFI)

Short-term financial investments (KFI) - funds invested for a period not exceeding twelve months from the date of the last report. They are in the "Active" group, in the 2nd paragraph Accounting Balance, code p.1240. It reflects all areas of financial investments: securities (debt), transferred loans (including%%), purchased rights, shares, contributions under partnership agreements, a deposit (divided into rubles and foreign currency).

This does not include loans that are interest-free, as they are not considered an investment. If the deadline for any of the items is not set, but it is planned to make a profit or repay the loan in less than a year, such a situation is reflected in the KFV.

Directions of short-term financial investments

KFV - a method for the organization to protect free cash from inflation or to obtain additional benefits, in the future. Since investments of this kind have high liquidity and are part of current assets, they become one step with the means of payment, their duties include ensuring financial obligations owner.

Most often, short-term investments are made in materials or raw materials. The advantage of this type of investment is that such deposits are least of all at risk of being lost because the situation in the economy can be predicted for a period of 12 months. As influencing factors, one can also identify the political situation and the exchange rate of the national currency.

With regard to deposits of securities, here the enterprise takes a conscious risk, since in this case it is best to invest in liquid securities, which can be easily converted into finance at any time. Only a competent specialist can predict this, perhaps even using some analytical programs. Some enterprises specifically turn to such specialists for advice. This item of short-term financial investments can be classified as liquid only if the securities have a minimal risk of falling in price and can be easily sold.

If we talk about loans, then, as a rule, loans issued for short periods are subject to large percentages than long-term (LTF). Such a measure will save the company from non-return of funds.

The company has the right to transfer any cash deposit from long-term to short-term, if its purpose or intention to use it further changes. Such a clause should be provided for in the statutory accounting documents companies.

Example In February 2010, an organization received a loan from another company for a period of 24 months, respectively, it must repay it in February 2012. In the report for 2010, it will be displayed in the item about VFD. After two years, it can be transferred to the KFV, since the time remaining for its payment is less than a year.

Short-term financial investments are indicated on account 58. This account is provided for bringing together information about investments and their movements within the enterprise. Counts may be opened, suppose 58-1 - “Securities”. Accounting is kept by groups and types of investments of the organization, regardless of the country in which the funds or assets are located.

Information to be disclosed when reporting to an accountant (minimum)

1. Methods for assessing PV by their types.
2. Variants of situations that are possible with changes in these methods, the cost of those investments for which a price is determined and for which it is not as such, or it is not possible to determine.
3. Difference of the price for today with the price indicated in the previous report.
4. The value of those securities that are pledged, as well as those that have been transferred to other companies or individuals (excluding sales).
5. Information about reserves in case of depreciation of deposits, indicating the type, amount of reserves, and the amount by which they were used in the specified year.
6. Data on granted loans and debt securities (discounted value, discount methods).