In ςᴏᴏᴛʙᴇᴛςᴛʙi with PBU 19/02 "Accounting for financial investments" financial investments There is:

• state and municipal securities, securities of other organizations, incl. debt securities, in the kum, the date and the cost of repayment is defined (bonds, bills);
• deposits into statutory (share) capital of other organizations (including subsidiaries and independent economic societies);
• deposits of the organization - Comrade under an agreement of a simple partnership;
• granted to other organizations loans deposit deposits in credit organizations receivablesacquired on the basis of concession the right demand, etc.

For adoption by K. accounting Assets are needed as financial investments the following conditions: availability of documents confirming the right to an organization for financial investments;

• transition to the organization financial risksrelated to financial investments (risks change price, insolvency, liquidity, etc.);
• the ability to organize economic benefits in the future. Financial investments are not:
• own shares redeemed by the organization from shareholders;
• notes issued by the Organization to the seller when calculating goods, work and services;
• investments in fixed assets, intangible assets, as well as in the property, is then provided to temporary use to third parties.

Financial investments are classified according to various features: due to the authorized capital, in the forms of ownership, timing, they are produced, and others.

Considering the dependence on the connection with the articular capital distinguish financial investments in order to format capital and debt.

To investments in order to formulate the authorized capital of the stocks, deposits into the authorized capital of other organizations and civil certificates confirming the proportion of participation in investment Fund and giving the right to receive income from the valuable "papers that make up the investment fund.

For debt securities of bonds, mortgage, deposit and savings certificates, treasury obligations of the bill.

According to the form of property, state and non-state securities distinguish.

Considering the dependence on the period, the financial investments were made, they are divided into long-term (when the established period of their repayment exceeds one year or investment carried out with the intention of obtaining income on them more than one year) and short-term (when their repayment period does not exceed one year or Investments carried out without intent to receive income on them more than one year)

Long-term and short-term financial investments take into account 58 "Financial Investments" on an active account, the following subaccounts can be opened to Kᴏᴛᴏᴩom:

1. "PAI and stocks";
2. "Debt securities";
3. "Provided loans";
4. "Deposses under a simple partnership agreement" and others.

In the debit of account 58 reflect the financial investments of the organization with credit accounts (51 "Current accounts", 52 "Do not forget that currency accounts", 10 "materials" and other accounts) with a credit of account 58 write off financial investments on account 91 "Other income and expenses".

A unit of accounting of financial investments can be a series, party and another homogeneous set of financial investments. It is worth noting that it is chosen by the organization independently and should ensure the formation of full and reliable information on the presence and movement of financial investments.

Evaluation of financial investments

Initial score. Financial investments are accepted for accounting by initial cost. The initial value of financial investments acquired for the fee is recognized by the amount of the actual costs of their acquisition, with the exception of VAT and other taxes (except in cases provided for by law)

The actual costs of acquiring securities may be the amounts paid in ςᴏᴏᴛʙᴇᴛςᴛʙi with the Seller's contract, the amounts paid to specialized organizations and other persons for informational and consulting services related to the acquisition of securities, remuneration paid by intermediary organizations, with the participation of kums acquired securities; Expenses for the payment of interest on borrowed funds used for the purchase of securities before making them to accounting, other expenses directly related to the acquisition of securities.

The actual costs of acquiring financial investments are determined taking into account the sum of differences arising from paying in rubles in the amount equivalent to the amount in foreign currency (conditional monetary units)

In the event that, on acquired securities, the main part of the costs amount to the amounts paid under the Agreement, the remaining costs for the acquisition of securities can be recognized by the organization as operating expenses, i.e. Accounting on account 91 "Other income and expenses", and not on account 58 "Financial investments".

The initial value of the financial investments listed below is recognized:

• by deposits B. authorized capital Organizations - money Evaluationagreed by the founders (participants of the organization);
• obtained free - their market value at the date of taking into account;
• of the organization's contribution - Comrade under a simple partnership agreement - their monetary assessment agreed by comrades in a simple partnership agreement;
• acquired under contracts providing for the fulfillment of obligations of non-monetary funds - the value of assets transferred or subject to transferable by the Organization. When paying for financial investments by foreign currency, their initial cost is determined in rubles by recalculating foreign currency at the rate of the Central Bank of the Russian Federation, acting at the date of adoption.

Securities that do not belong to organizations, but those in its use or disposal in ςᴏᴏᴛʙᴇᴛςᴛʙi with the terms of the contract, are taken to account in the assessment provided for in the contract.

Subsequent assessment of financial investments. The initial value of financial investments, by which they are taken to account, may vary. It is worth saying, for the purposes of the subsequent assessment of financial investments, they are divided into two groups:

• attachments, the current market value (acquisition of shares, etc.) can be determined by Kᴏᴛᴏᴩ.
• attachments, on the basis of the market value is not determined (contributions to the authorized capital of other organizations provided by loans, the defendant receivables, bonds, etc.)

Financial investments of the first group are reflected in accounting reporting At the end of the reporting period at the current market value by adjusting their assessment to the previous reporting date. Need to remember, such adjustments can be made monthly or quarterly. The results of the adjustment are written off on the financial results of a commercial organization as operating income and expenses.

Financial investments of the second group are reflected in the accounting and reporting at the initial cost. At ϶ᴛᴏ for debt securities, the difference is allowed between the initial and nominal value to evenly write down on financial results.

Excluding the above, according to valuable debt and loans provided, the organization may make calculations for their evaluation at discounted cost without carrying out records in accounting.

Evaluation of financial investments in their disposal (redemption, sale, gratuitous transfer, transfer to the deposit to the authorized capital of another organization, etc.)

Financial assets, the current market value is determined by Kᴏᴛᴏᴩ, are estimated at the time of disposal, based on the latest assessment.

Financial investments, on which the current market value is not determined, at the time of disposal is assessed by one of the following ways:

• at the initial value of each unit of accounting;
• in the middle initial value;
• at the initial value of the first time to acquire financial investments (FIFO method)

At the initial value of each metering unit, contributions to the authorized capital of other organizations (with the exception of shares of joint-stock companies) provided to other loan organizations, deposit deposits in credit organizations, receivables acquired on the basis of the assignment of the right claim.

Securities with their disposal can be estimated at an average initial value, which is determined according to the value and number of each type of securities at the beginning of the month and received during the month of securities (Table 14.1)

Table 14.1 Calculation of the average initial value of the Security

According to the given example, the average initial cost of one security amounted to 1047 rubles in this month. (314,000 rubles: 300 pcs.) The value of the retired securities amounted to 178,000 rubles, and the remaining month - 136,000 rubles.

When using the FIFO method, retired securities (according to the given table) are assessed as follows:
100 pieces. 1000 rubles. \u003d 100000 rub.
50 pcs. 1040 rubles. \u003d 52000 rub.
20 pcs. 1050 rubles. \u003d 21000 rub.
Total 170 pcs. by 173,000 rubles.

The remaining securities at the end of the month are assessed as follows:
40 pcs. 1050 rubles. \u003d 42000 rub.
90 pcs. 1100 rubles. \u003d 99000 rubles.
Total 130 pcs. at 141,000 rubles.

Accounting for revenues and costs of financial investments

Financial investment revenues are recognized as:

• revenues OT. ordinary species activities;
• operating income.

In the first case, revenues are reflected on the loan of account 90 "Sales", in the second case - on credit account 91 "Other income and expenses".

For example, in organizations, the subject of activity of kums will be involved in the authorized capital of other organizations, the accrual of income (revenue) from fuses to the debit of account 76 "Calculations with different debtors and creditors" and a loan account 90 "Sales". If the subject of the activities of other organizations, the accrual of income on deposits into the authorized capital of another organization reflects on the debit of account 76 and the credit of account 91 "Other income and expenses" account.

Financial investment costs can also be recognized as:

• expenses on ordinary activities;
• operating expenses.

In the first case, they are taken into account on the debit of account 90, in the second case - by the debit of account 91.

The main part of the costs associated with the maintenance of financial investments (payment of the bank's services and the depositary for the storage of financial investments, the provision of an extract from the depot account, etc.) is recognized as an operating room. It is appropriate to note that the expenses are also recognized by the costs associated with the provision of loans to other organizations.

Impairment of financial investments and creating a reserve for impairment

The impairment of financial investments understands a sustainable significant reduction in their value. The difference between the accounting value of financial investments and the sum of the reduction of their value is called the calculated value of financial investments. This indicator shall calculate the financial investments, they do not determine the current market value.

A stable reduction in the cost of financial investments is characterized by the presence of the following conditions:

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

The impairment of financial investments occurs when organizations are emerging - issuers of securities of signs of bankruptcy, making transactions in the securities market securities For the price, Kᴏᴛᴏᴩya is significantly lower than their cost, the absence or substantial decrease in the revenues from financial investments, etc. In the event of these or similar situations, the organization has been tied to carry out the availability of conditions for a sustainable reduction in the value of financial investments.

If the test will be confirmed by a steady significant reduction in the cost of financial investments, the organization forms a reserve for impairment of financial investments to the difference between their accounting and settlement cost.

The reserve education is demonstrated by the debit of account 91 "Other income and expenses" and a credit of account 59 "Reserves for impairment of financial investments." The amount of the reserve is used to form a carrying amount of financial investments, Kᴏᴛᴏᴩaya acts as the difference between the accounting cost and the created reserve. At the same time, the created reserve provides coverage of possible losses for operations with financial investments.

Check for impairment of financial investments is carried out at least once a year as of December 31 of the reporting year in the presence of signs of impairment; It can be made on the reporting dates of intermediate accounting reporting.

In the event that, according to the results of the verification, a further decrease in the estimated cost of financial investments will be discouraged, the amount of the created reserve is increasing. If the estimated cost of financial investments increases, the created reserve reduces the cost of increasing.

At ϶ᴛᴏ, the account is debit 59 "reserves for impairment of financial investments" and credited 91 "Other income and expenses" account. A similar recording is made in debiting from the balance of financial investments, which previous reserves were previously created. Analytical accounting on account 59 "Reserves for impairment of financial investments" is conducted for each reserve.

If until the end of the year following the year of creating a reserve for impairment of financial investments, it will not be used for any part to be used, then unspent amounts are joined in drawing up an accounting balance at the end of the year to the financial results of the organization of the organization (debit account 59 and credit score 91)

Accounting for contributions to the authorized capital of other organizations

The contributions to the authorized capital of other organizations take into account 58 "Financial Investments" account, subaccount I "PAI and stocks".

Contributions can be made in cash or in the form of property. Transferred property is estimated by agreement on the basis of real market prices.

Cash deposits are written off from credit account 51 "Settlement accounts" or 52 "Do not forget that currency accounts" in the debit of account 58. Do not forget that currency funds are recalculated in rubles at the official rate of the Central Bank of the Russian Federation, acting on the day of the transfer of funds , regardless of the amount in rubles, enrolled in the authorized capital of an invested organization.

When transferring property to the debit of the account 58 and credit accounts 01 "Fixed assets", 04 "Intangible assets", 10 "Materials" 20 "Basic Production", 23 "Auxiliary Production" 29 Serving production and farm ", 41" Goods ", 43" Finished products».

Transferred property is demonstrated on account 58 in a consistent assessment. From accounts 01 and 04 property is written off residual value. It is important to note that at the same time the amount of depreciation on the transferred to fixed assets and intangible assets is written off into the debit of accounts 02 "Depreciation of fixed assets", 05 "Depreciation intangible assets»From credit accounts 01 and 04.

From accounts 10, 20, 23, 29, 41, 43, the property is written off according to actual cost or in another assessment adopted by the Organization.

The difference between the assessment of the deposit reflected in the account 58, and the value of the transferred property is demonstrated on account 91 "Other income and expenses" as an operational income or operational consumption.

Transferred to the contribution to the authorized capital in the agreed assessment of materials per 100,000 rubles. and finished products of 100,000 rubles. The cost of materials at discount prices - 80,000 rubles, and finished products - 110000 rubles.

Property transfer is issued by the following accounting records:
based on:
Debit accounts 58-100000 rub.
Credit account 10-80000 rub.
Credit account 91-20000 rubles.
on finished products:
Debit accounts 58 - 100,000 rubles.
Debit account 91 - 10,000 rubles.
Credit account 43 - 110000 rubles.

The accrual of income on deposits to the authorized capital of other organizations is demonstrated by the debit of account 76 "Calculations with different debtors and creditors", subaccount "Calculations for dividends and other income", and a credit of account 91 "Other income and expenses".

When revenues are debit the debit accounts 51 "Settlement accounts" or 52 "Do not forget that currency accounts" and credit the account 76.

The organization can get revenues from participation In other organizations in the form of products (works, services) of these organizations. In ϶ᴛᴏ, the accrual of income is drawn up already specified accounting record. The receipt of dividends reflect the debit of the following accounts:

• 08 "Investments in fixed assets"- on the value of the funds received fixed assets and equipment for installation and intangible assets;
• 10 "Materials" - on the received materials and other accounting accounts for property from a credit of account 76.

Operations on the return of the participant of its contribution to the authorized capital of the organization during its liquidation or the exit of the depositor organization from the composition of its participants in the form of money or other property is reflected in the debit of accounts 50, 51, 52, 01, 04, 10, 41 and other accounts from credit account 58.

Accounting for financial investments in securities

Securities - ϶ᴛᴏ cash documentcertifying the property right or the attitude of the loan of the owner of the document to the face that has released such a document.

Based on Art. 143 of the Civil Code of the Russian Federation to the securities of the state bond, bond, bill, check, deposit and savings certificates, bank saving book for bearer, billiards, action, privatization securities and other documents, which are laws on securities or in setting The order is classified as securities.

Evaluation of securities

When evaluating securities, the following indicators take into account:

• the nominal value is the amount marked on the valuable form. The total value of all shares at face value demonstrates the value of the authorized capital of the organization;
• emission cost - the price of selling the security with it primary accommodation, Kᴏᴛᴏᴩaya may not coincide with the nominal value. The difference between the specified types of valuation of securities multiplied by their number is the issuance of the organization's emission income;
• course (market) cost - the price, defined as the result of quotes of securities in the secondary market. It is worth noting that it demonstrates the equilibrium between the total demand and the proposal at a certain time interval;
• the liquidation value of shares and bonds is the cost of the realized property of the organization being liquidated in actual pricespaid for one share or bond;
• redemption cost - the amount paid by the Joint-Stock Company for the acquisition of its own shares or early repayment bonds (the value of the so-called "revoclastic" shares and bonds);
• the balance sheet value of shares is determined according to the balance sheet data dividing its own sources of property on the number of shares issued;
• accounting cost - amount, on which securities are reflected in the organization's balance sheet in this moment time.

In ςᴏᴏᴛʙᴇᴛςᴛʙi, it is worth saying - the Regulations on accounting and accounting reporting Financial investments are taken to account in the amount of actual costs for the investor.

Accounting

Promotion - ϶ᴛᴏ Security, confirming its funds by the owner of funds to share capital joint Stock Company, giving the right to receive income from its activities, the distribution of property balances in the liquidation of the Society Introducement to participate in the management of this society. Shares will be private securities, are issued only by non-state organizations for a long period and do not have installed deadlines Appeals.

Shares are nominated and for bearer; ordinary and privileged.

Nominal shares contain the name of the owner. Their movement reflects in the registration book with an indication of data on each personal action, the time for its acquisition and the number of shares from individual shareholders.

According to the shares on the bearer, only their total number is recorded in the book.

Ordinary shares do not give the owner of preferential rights to receive dividends, but give the right to vote in a joint-stock company.

Preferred shares provide the owner of the preemptive right to receive dividends in the form of a guaranteed fixed interest, but do not give him the right to vote in a joint-stock company, unless otherwise provided by the charter.

The amount of dividends on ordinary shares is determined once a year by the Board of Directors of the Joint Stock Company, based on the profit and needs of its use for the development of the joint-stock company, and is approved by the shareholders meeting.

Accounting for the movement of shares is carried out in account 58 "Financial investments", subaccount 1 "PAI and stock".

The acquisition of shares reflect the debit of subaccount 1 account 58, and the sale is on the loan of the specified subaccount.

Bought shares take into account the account 58 in the amount of the actual costs of their acquisition. The actual costs are consumed from the purchase price and additional costs of acquiring shares. The purchase price consists of the nominal price and the amount of the premium paid by the Issuer, or the discount provided by the Issuer.

Shares can be paid in rubles, foreign currencies, providing property to the property or use of the joint-stock company. With any form of payment, the value of shares is expressed in rubles.

If the shares are not fully paid, but the investor has the right to receive dividends and is fully responsible for investments, the shares come on the full amount of actual costs. In the debit of account 58 ᴏᴛʜᴏςᴙt paid amount from the loan monetary accounts and an unpaid part from account 76 "Calculations with different debtors and creditors", subaccount "Calculations for acquired shares". In terms, the acquired shares are also reflected in the balance sheet, and the unpaid part - under the article accounts payable.

In other cases, the amounts made under the acquisition of the action take into account the debit of account 76, subaccount "settlements for acquired shares", with a loan of monetary accounts 51 or 52. In the balance sheet, the amounts of the amount reflect on the account of receivables.

Securities received as a contribution to the authorized capital at the cost specified in the constituent documents comes in account of 58 from the account of account 75 "Calculations with the founders".

Acquired shares are kept in the depositary or office of the organization itself. The functions of the depository traded include storage of shares, receiving dividends on them and resale on behalf of the owner.

When storing stocks at the office of the organization, they are recorded in a special register (book), compiled in two copies (for cashier and accounting service) in the registry indicate the name of the issuer of each promotion, its nominal price, purchased value, number and series, the total number and date of purchase and sales.

Shares will be to financial investments, the current market value can be determined by Kᴏᴛᴏᴩ. It is worth saying, to reflect the current market value of shares in reporting on the date of its compilation, they produce correction of their assessment at the previous reporting date. The results of the adjustment reflect on the accounts 58 "Financial Investments" and 91 "Other income and expenses".

Example. At the beginning of the year, the cost of the package of shares was 100,000 ores, we note that the current market value of the shares was at the end of the quarters:
I - 90000rub.;
II - 105 000 rub.;
III - 110,000 rubles;
IV - 112,000 rubles.

In accounting, the following accounting records will be made quarterly:

1) Debit account 91 "Other income and expenses"
Credit account 58 "Financial investments" subaccount 1 "PAI and stock" 10,000 (100000 - 90,000)

2) Debit account 58-1
Credit account 91 15000 (105000 - 90,000)

3) debit accounts 58-1
Credit account 91 5000 (110,000 - 105000)

4) Debit account 58-1
Credit account 91 2000 (112000 - 11000)

The accrual of dividends on shares is made on the debit of the account »76, subaccount" Calculations for dividends and other income ", and a credit of account 91" Other income and expenses ". The amount of accrued dividends differs from the declared amount of dividends in the amount of tax on income paid in ςᴏᴏᴛʙᴇᴛςᴛʙi with the current legislation by the joint-stock company itself when calculating dividends to shareholders.

Received dividends reflect the debit of accounting accounts and credit account 76, subaccount "Calculations for dividends".

With operations of obtaining dividends in foreign currency, the course of the course difference is possible due to the difference in the ruble estimate of the amounts of dividends at the rate at the date of taking into account the account of 76 and on the date of the actual enrollment of dividends on the currency account of organizations. Course differences are on account 91 "Other income and expenses".

Accrued dividends of the organization in the amount of 15,000 dollars. USA. The ruble rate towards the dollar was on the date of the calculation of dividends 30 rubles, and on the day of receipt of dividends - 32 rubles.

In ϶ᴛᴏ, the calculation of dividends in the amount of 450000 rubles. (15 thousand dollars. * 30) is demonstrated by the debit of account 76, subaccount "Calculations for dividends and other income", and credit account 91 "Other income and expenses". When enrolling dividends to the currency account in the debit of account 52, they reflect in the amount of 480000 rubles, on credit account 76 - 450,000 rubles. and on account loan 91 - 30 thousand rubles. (exchange difference)

The organization can receive dividends in the form of products (works, services) of the joint-stock company. In ϶ᴛᴏ, the calculation of dividends is issued ordinary accounting wiring (debit account 76, account credit 91), and the receipt of dividends reflects on the debit of accounts 08 "Investments into non-current assets" (on the fixed assets), 10 "materials" (on productive reserves), 58 "Financial investments" (for new shares of the joint-stock company) and other accounts with account credit 76.

The sale of shares is issued by the following accounting records:

Debit account 76 "Calculations with different debtors and creditors"
Credit account 91 "Other income and expenses"

Debit account 91 "Other income and expenses"
Credit account 58 "Financial investments"

Additional stock sales costs are also written off in the debit of account 91.

The difference between debit and loan turns Account 91 shows the financial result from the sale of shares. This difference is written off from the account 91 on account 99 "Profits and Losses".

With the liquidation of the joint-stock company, the shares of Kᴏᴛᴏᴩo are in the organization, produce the same accounting records as the sale of shares.

Own shares, redeemed from shareholders, take into account the account 81 "own shares (shares)" on actual costs.

Accounting of debt securities

Debt securities - ϶ᴛᴏ Obligations posted by issuers on stock market To borrow funds. In domestic practice to debt securities, bonds, savings and deposit certificates, checks and bills.

Bond - Securities confirming the obligation to reimburse its owner the nominal value with the payment of a fixed interest.

Bonds are the following types:

• public and private (manufactured commercial banks, joint-stock companies, etc.);
• nominal and bearer;
• percentage and interest-free;
• ςʙᴏ Bodyly applying and with a limited circulation of circulation (bonds of the state currency loan, some private bonds, etc.)

Registered (registered) bonds are subject to registration. Their owners are issued a certificate, indicating the right of the person on the possession of the debt obligations specified in it. Bearer bonds are not specifically taken into account, interest on them is obtained by a coupon leaf, the dumping coupon is cut off.

In interest rate bonds, income is paid in the form of a percentage, the owner of interest-free bonds is given the right to acquire a product or services.

Deposit Certificate - ϶ᴛᴏ Written Certificate of Credit Institution on Deposit monetary sumscertifying the right of the owner after the expiration of the deposit amount and the established interest on it.

Synthetic accounting of debt securities is carried out on account 58 "Financial investments", subaccount 2 "debt securities".

Acquired debt securities come on account 58 on the actual costs of their acquisition, consisting of the purchase price and costs of acquiring securities.

For debt securities, the difference between the initial and nominal value is evenly listed to financial results during the period of circulation of these securities.

Operations for the acquisition of debt securities reflect on account 58. The transfer of funds for acquired securities reflects the debit of the specified account and credit of monetary accounts (51 or 52)

When selling bonds with increasing interest on days, not coinciding with the days of interest payments, the buyer and the seller shared the amounts. In ϶ᴛᴏ with the case, the buyer pays the seller in addition to the market value of the bond interest, kums are due for the period that has passed since their last payment. For ϶ᴛᴏ the amount of interest, it is advisable to take into account the costs of future periods.

The operations of the operation reflect as follows:

Debit account 58 - on the market value of bonds
Debit account 97 - percent from the last payment of their
Account credes 51 or 52 - on the purchase value of bonds (market plus interest)

When purchasing debt securities of foreign issuers, the costs of their acquisition are recalculated in rubles country rate Central Bank, operating on the day of operation. Accounting for such securities is conducted in two currencies: in rubles and in currency, the nominal price of the debt obligation is expressed in Kᴏᴛᴏᴩu.

The procedure for payment of revenues on securities is determined by the conditions of their release. According to the interest payments, the interest payments were carried out twice a year in a certain amount of their nominal value (with the separation of the Coupon from the Bond) on deposit certificates, interest is paid upon presentation of certificates for payment.

The amount of accrued interest on debt liabilities reflects on the debit of account 76 "Calculations with different debtors and creditors", subaccount "Calculations for dividends and other income" and the credit of account 91 "Other income and expenses". It is important to note that simultaneously with interest accrued part of the difference between the initial and nominal value of securities ᴏᴛʜᴏςᴙ on the financial result of the organization.

For ϶ᴛᴏm if the purchase value of the acquired securities is higher than their nominal value, then with each accrual of the income due on securities, it is possible to write off part of the difference between the purchase and nominal value from the credit of account 58 "Financial investments" in the debit of account 91 "Other income and expenses" .

The organization has acquired bonds by 60000 rubles. at a rated value of 50000 rubles. The term of repayment of bonds occurs after 10 years. The percentage on bonds is 40% per year and is paid at the end of the year.

Operation of bonds is issued by the following wiring:

Debit account 58 "Financial investments"
Credit account 51 "Settlement account") 60000 rubles.

At the end of the year, the income on bonds in the amount of 20,000 rubles is accrued. (50,000 * 40%), the difference between the purchased and nominal prices of bonds amounted to 10 thousand rubles. (60000 - 50000), and per one year per year - 1000 rubles. The difference between annual income on bonds and an annual difference between purchased and rated prices will be 19000 rubles. (20000 - 1000)

At the end of the year, the income accrual of the specified differences is issued by the following accounting record:

Debit account 76 "Calculations with different debtors and creditors", subaccount "Calculations for dividends and other income", for the amount of annual income (20000rub.)
Credit account 58 "Financial investments" - on the annual part of the difference between purchased and nominal prices (1000 rubles)
Credit account 91 "Other revenues and expenses" - to the difference between income and annual part of the difference (19000 rubles)

The accrued amount of income (20,000 rubles) is credited to the settlement account with the account 76 "Calculations with different debtors and creditors".

In the accounting balance at the beginning of next year, the cost of bonds will be reflected in the amount of 59,000 rubles. (60000 - 1000)

If the purchase price of securities is lower than the nominal value, then with each accrual of income due on them, it is detached part of the difference between the purchased and nominal value. At ϶ᴛᴏ at the amount of income due on securities, 76 "Calculations with different debtors and creditors" debit; On a part of the difference between the purchase and nominal value per period, the account of 58 "Financial Investments" debit; At the aggregate amount of income and part of the difference between purchased and rated prices, the account 91 "Other income and expenses" is credited.

The purchase price of acquired bonds amounted to 40000 rubles. at a rated value of 50000 rubles. The term of repayment of the bond is 10 years, annual percentage income - 40%.

Accounting records:

1) Debit account 58 "Financial investments") 40,000 rubles.
Credit account 51 "Settlement account"

2) Debit account 76 "Calculations with different debtors and creditors" for the amount of annual income (20,000) debit of account 58 "Financial investments" on the annual part of the difference between purchased and nominal prices (1000 rubles)
Credit account 91 "Other income and expenses" on the aggregate amount of income and part of the difference between purchased and nominal prices (21 000 rubles)

3) Debit account 51 "Settlement account"
Credit account 76 "Calculations with different debtors and creditors" (20,000 rubles)

When redeeming or selling securities, they are written off from a loan account 58 "Financial investments" in the debit of account 91 "Other income and expenses" at their cost at the time of sale. Revenue from the sale of securities is credited to account accounting accounts from credit 91. Profit and loss from the sale of securities write off from the account 91 "Other income and expenses" to 99 "Profit and Losses".

In operations with valuable debt papers in foreign currencies, a termal difference may occur if the purchase and sale of foam papers are manufactured at the same exchange price. By the way, this Oastern is written off at the expense of 91.

Accounting for financial investments in loans

According to the loans provided, the current market value is not determined, and they are reflected in the accounting and reporting at the initial cost. Organizations are allowed to make calculation of their assessment at discounted cost. With ϶ᴛᴏm records in accounting are not made.

Cash and other loans granted to other organizations take into account the debit of account 58 "Financial investments", subaccount 3 "loans provided", from a cash loan and other accounts (07 "Equipment for installation", 10 "materials" and other) a loan agreement may be compensated (with the payment of interest) and gratuitous.

In the contract of a paid loan, the size and procedure for payment of interest are determined by the Treaty. Interest under the loan agreement can be paid in the manner agreed by the parties. In the event that such an order is not specified, then interest is paid monthly until the day of the actual return of the loan.

In the absence of direct instructions on the amount of interest, their value is determined by the existing one by the resignation or location of the lender bank bid refinancing. Today, such a bet is used by a unified accounting rate of the Central Bank of the Russian Federation on credit resources provided to commercial banks (refinancing rate of the Central Bank of the Russian Federation)

The accrual of dividends according to the loans provided is reflected in the debit of account 76 and the credit of the account 91, and the receipt of dividends - on the debit of monetary accounts and the account credit 76.

The accrual and subsequent receipt of dividends on loans in the form of products (works, services) is revealed first at the debit of account 76 and the credit of account 91, and then on the debit of accounts 08 (on the value of the funds received), 10 (for the value of the materials received) and other accounts from credit account 76.

Return of loans reflect the debit of cash and other accounts (07 "Equipment for installation", 10 "Materials", 41 "Goods", etc.) and account credit 58.

If the borrower does not return the amount of the loan on time, the interest should be paid for this amount, which are determined on the basis of the accounting rate bank interestexisting at the place of residence (for citizens) or at the place of its location (for a legal entity)

The amounts of accrued penalties reflect on the debit of 76 "Calculations with different debtors and creditors", subaccount 2 "Calculations for claims", and a credit account 91 "Other income and expenses".

For the purposes of taxation of the amount of due penalties are included in the composition of the non-revenue revenues of the lender only as they are recognized as a borrower or award with an arbitration court.

Based on all above, we come to the conclusion that when cash loan, the lender is the following wiring:

1) Debit account 58
Account Credit 51 (52, 50)

2) Debit account 76
Credit account 91.

3) Debit account 51 (52.50)
Credit account 58.

4) Debit account 51
Credit account 76.

5) Debit account 76
Credit account 91.

6) Debit account 51
Credit account 76.

In the loan of things defined by generic signs, in the first and third wiring instead of accounting accounts, accounting accounts are used by accounting accounts (07 "Equipment for installation", 10 "Materials", etc.) Relevant property accounts instead of cash accounting accounts can be used And on the fourth wiring, if accrued interest on loans is obtained in the form of property.

The Civil Code of the Russian Federation allows for the conclusion of a target loan agreement that establishes the condition for the use of funds received on strictly defined goals (Art. 814)

The target loan in the contract must be defined:

• specific goals of using the loan obtained;
• measures of concrete control of the lender for target use transmitted cash or other property (providing the lender by a borrower of certain documents, financial reports etc.)

Accounting for operations related to the implementation of a simple partnership agreement

The concept of a simple partnership agreement

In ςᴏᴏᴛʙᴇᴛςᴛʙi with civil law, joint activities without creating the goal for the goal is carried out on the basis of a simple partnership agreement between its participants. Under the contract on a simple partnership partnership (participants) undertake to combine property and efforts to jointly act to achieve a general economic or other purpose that does not contradict legislative acts Russian Federation.

The contract is determined by:

• participant, which maintains general cases;
• dimensions of monetary and property contributions by each participant;
• the procedure for the distribution between participants of the results of joint activities.

The participant, the mainstream management is entrusted, is valid on the basis of a power of attorney issued by the rest of the contract.

The property, combined by the participants of the contract for joint activities, take into account the participant on a separate (separate) balance, the main affairs is entrusted to.

The data of a separate (isolated) balance in the balance of the participating enterprise leading shared affairs is not included.

The participant, the leading shall, and provides the participants of the Treaty on a simple partnership of the information necessary for them to form the reporting, tax and other documentation in the manner and deadlines agreed by the Treaty.

The distribution of profits, losses and other results of joint activities between the participants of the agreement on a simple partnership is carried out in the manner prescribed by the Treaty.

It is worth saying that each participant includes a share of profits received as a result of joint activities, in the composition of non-deactive income in the formation financial results.

Reflection by the Parties to the Treaty on a simple partnership of operations related to its implementation

The cost of the transferred by the property to participants is reflected on the balance sheet as short-term or long-term financial investments, depending on the period, the agreement on joint activities (the score 58 "Financial Investments")

The account 58 introduces a separate subaccount of 4 "deposits under a common partnership agreement", inside Kᴏᴛᴏᴩ, analytical accounting is carried out for each contract and types of contributions.

The debit of account 58 shows the cost of the transferred property in the assessment provided for in the contract, in correspondence with the credit of accounts 01 "Fixed assets", 04 "Intangible assets", 10 "materials" and other accounts.

The amount of accrued depreciation for fixed assets and intangible assets is written off with debit of account 02 "Depreciation of fixed assets" and 05 "Depreciation of intangible assets" on credit accounts 01 and 04.

In the event that the balance sheet assessment of property contributions from the participant differs from the assessment established under the contract, the difference obtained relates to the account 91 "Other income and expenses".

Confirmation of receptments for joint activities for participants will be advised by the advantage of the property of participants leading shared affairs, or primary accounting document About receipt of property (copy of the invoice, receipt for the parish cassovoy order dr.)

Investments of the contribution under a simple partnership agreement with cash reflect on the debit of account 58 from credit account accounting accounts.

Profit, loss and other results of joint activities, distributed among the participants, are taken into account in the following order:

• profit - on the debit of account 76 "Calculations with different debtors and creditors" and account loan 91 "Other income and expenses". Upon receipt by participants in funds in the sizes defined in the agreement with the contract, the debt is written off from the account of account 76 in correspondence with the accounts of the cash account (51 "Currencies", 52 "Do not forget that currency accounts", 50 "Cashier" and T .d.);
• losses - at the debit of account 91 "Other income and expenses" and account credit 76.

As participants are transferred to the funds of the information sources to repay the losses received by the participant who leads shared affairs, debt from account 76 is written off in correspondence with the loan accounting accounts.

It is worth saying that each comrade includes a share of profits to be obtained as a result of joint activities, the composition of operating income in the formation of a financial result.

With the termination of the joint activity, the remaining property and cash are distributed by participants in ςᴏᴏᴛʙᴇᴛςᴛʙi with the terms of the contract on a simple partnership and can be used primarily to close the account 58.

As property revenues, valuable accounting accounts will debit the accounting accounts (facilities of fixed assets, goods, materials, cash, etc.) and credit the account 58, subaccount 4 "deposits under a simple partnership agreement".

In the event that, according to the terms of the contract of a simple partnership, it is possible to remuneration for the participants for the property transferred to the general ownership or use, and also if it is due to the results of the property section over the amount of the contribution, then the amount of remuneration and exceeding the contribution of the account 76 and credit the account 91 "Other revenues and expenses. "

As the reward and funds or funds are received over the magnitude of the contribution, the accounts of accounting for property and funds and crediting accounts 76 are received. According to the depreciated property, depreciation is charged in the generally installed order.

Reflection by a participant leading general cases under an agreement on a simple partnership, operations related to the fulfillment of statutory activities

The participant, leading shared affairs, provides separate accounting of operations under the contract on a simple partnership and related to the fulfillment of statutory activities. Material is published on http: // Site

Monetary or other property contributions of the contract participants reflect on the debit of accounting accounts of such values \u200b\u200b(01 "Fixed assets", 10 "Materials", etc.) and account credit 80 "authorized capital".

For each contract on a simple partnership, a separate subaccount must be opened, analytical accounting is conducted within each member of the contract.

The accounting of the property made by the participants under joint activity agreement is carried out in the assessment provided for in the contract, on the basis of primary accounting documents on the gaining property.

The property acquired or created during joint activities is recorded in the amount of the actual costs of its acquisition, manufacture, etc.

Accounting for the acquisition or creation of new facilities of fixed assets, intangible assets and other long-term investmentsexercised additional contributions Participants are carried out in the prescribed manner and is carried out at the expense of additional transfer of cash by comrades according to the decisions made.

Received funds reflect on the debit of cash accounting accounts and account credit 80.

The accrual of depreciation on fixed assets and intangible assets is carried out in the manner prescribed by the Regulations on accounting and accounting reporting (4) regardless of the actual period of their use and previously used depreciation methods before the conclusion of a simple partnership.

At the end of the reporting period, the financial result is identified in account 99 "profits and losses" to account for 84 " Undestributed profits (uncoated loss)».

The distribution of profits, losses and other results of joint activities between the participants of the contract of a simple partnership reflect in accounting in the following order:

• profit - on account debit 84 "Retained earnings (uncovered loss)" in correspondence with account 75 "Calculations with founders", subaccount 2 "Calculations for income payment". When transferring by members of the amount due in accordance with the Agreement, debt from account 75-2 is written off in correspondence with the loan accounting accounts;
• loss - at the debit of account 75-2 and account loan 84 "Retained earnings (uncovered loss)", and as the participants repayed by the received loss - on the debit of accounting accounts in correspondence with a score of 75-2. In the event that a simply partnership agreement provides for the distribution of other results of joint activities, such as finished products, then the write-off of the finished product from account 43 "Finished products" in the order of its distribution between the contract participants is carried out using the account 90 "Sales".

At the end of the sentence of a simple partnership, the remaining property and cash distribute in ςᴏᴏᴛʙᴇᴛςᴛʙi with the terms of the contract between the participants.

The return of funds made by the participants as the initial and additional contributions is shown on the debit of account 80 "authorized capital" in correspondence with the loan accounting accounts.

Return of property due to each participant in ςᴏᴏᴛʙᴇᴛςᴛʙi with the terms of the contract of a simple partnership, reflect on the debit of account 80 "authorized capital" and a loan of account account accounts (01, 04, 10, 40, 41, etc.)

The amount of depreciation for fixed assets and intangible assets accrued for the period of joint activities is written off the debit of 02 "Depreciation of fixed assets" and 05 "Depreciation of intangible assets" to credit accounts 01 and 04.

Analytical accounting on account of 80 "authorized capital" is conducted for each contract of a simple partnership and each member of the contract.

Accounting for financial promissory bills

In cases where organizations acquire bills as a facility of financial investments, their accounting is carried out in ςᴏᴏᴛʙᴇᴛςᴛʙi with the order established for accounting securities.

The acquired financial bills take into account the account 58 "Financial Investments".

Financial investments are accepted for accounting in the amount of actual costs for the investor.

The transition of ownership of the financial promissory bills with the banking indorseum takes place at the time of delivery of the bill, and on bills transmitted to the nominal indexment, at the time of the transfer of bills with the personal endorsement perfect on it. Documents confirming the transfer of ownership of bills, can serve acts of transfer of bills or bills themselves.

Interest on financial bills may be included in its nominal price or payable above the nominal price.

In the first case, financial bills presented to payment are written off from account 58 in the debit of account 91 "Other income and expenses". It is worth saying - the payments received on the bill reflect on the debit of cash accounting accounts and account credit 91.

When paying interest on financial bills over the nominal price, the amounts obtained are reflected in the debit of accounting accounts and the credit account 91 "Other income and expenses". Financial bills presented to pay for payment are written off from account 58 to the debit of account 91. The financial result from the operation with financial promissory bills is written off from the account 91 to account 99 "Profit and losses".

Financial bills, like other securities, should be described in the accounting book of securities.

Analytical accounting of financial investments

Analytical accounting of financial investments should provide information on the units of accounting for investments and organizations, in which these investments are implemented. On state securities and securities of other organizations in analytical accounting in obligatory The following information is formed: The name of the issuer and the name of the security, the number, series, the nominal price, the purchase price, the costs associated with the acquisition of the total number, the date of purchase, sales, or other disposal, storage are available.

Building analytical accounting Financial investments But also ensure the possibility of obtaining data on long-term and short-term investments.

Accounting for financial investments in the framework of the group of interrelated organizations, the activities of kum are composed of ςʙᴏny book. The main reporting is conducted on account 58 "Financial Investments" apart.

All securities stored in the organization must be described in the accounting book of securities, Kᴏᴛᴏᴩay must have the following details: the name of the issuer; nominal price of securities; Purchased value; number, series, etc.; total amount; purchase date; Date of sale. The book of accounting of securities should be discarded, fastened the seal of the organization and signatures of the head and the chief accountant, the pages are numbered. Corrections in the accounting book of securities can be made solely with the permission of the manager and the chief accountant, indicating the date of making corrections.

In case of conducting the book of accounting of securities using computational equipment, information may be formed in the form of an output document on machine-readable media. Printing information from computer-readable media is carried out as necessary or at the request of organs carrying out control in ςᴏᴏᴛʙᴇᴛςᴛʙi with the legislation of the Russian Federation, the court and the prosecutor's office, but at least once a year.

The head of the organization is responsible for organizing the storage of the book of accounting of securities.

When storing forms (certificates) of securities in the depositary, they continue to be listed in accounting from the owner's organization, indicating the analytical accounting of the depositary details, they are transferred to storage. Calculation of payment services for depositories is demonstrated by the debit of account 91 "Other income and expenses" and a loan account account accounts, and when transferring the depositary of these amounts to the debit of accounting accounts and credit account account accounts.

Inventory of financial investments

Inventory of financial investments check the actual costs of securities and the authorized capital of other organizations, as well as the loans provided to other organizations.

When checking the actual availability of securities is set:

• the correctness of the execution of securities;
• reality of the cost of securities accountable on the balance sheet;
• securities preservation (by comparing the actual availability with accounting data);
• Evremely and completeness of reflection in the accounting accounting of the received revenues on securities.

When storing securities in the organization, their inventory is carried out simultaneously with the cash inventory at the checkout.

Securities inventory is carried out on individual issuers with an indication of the name of the names, series, numbers, nominal and actual cost, damages and total amount. Details of each valuable paper are compared with data describing (registries, books) stored in the organization's accounting.

Inventory of securities made for storage in special organizations (bank depositary, i.e. specialized repository of securities, etc.) is the reconciliation of residues of the amounts that are listed on the accounting accounts of the organization, with these discharge data of special organizations.

Financial investments in the authorized capital of other organizations, as well as loans provided to other organizations, inventory must be confirmed by documents.

Unaccounted securities identified during inventory come on the debit of account 58 "Financial investments" from the credit of account 91 "Other income and expenses".

The shortage and losses from damage to the securities are written off from the account 58 in the debit of account 94 "shortages and losses from the damage of values." Uncompensated losses of securities associated with natural disasters, fires, etc., write off the credit of account 58 to the debit of account 99 "Profit and losses".

Disclosure of information on financial investments in accounting reporting

Information on long-term and short-term financial investments at the beginning and end of the reporting year on their main types (PAIs and shares of other organizations, bonds and others debenturesprovided loans, other financial investments) are given in section 5 "Financial Investments" of Annexes accounting balance (f. No. 5)

Excluding the above, the report on cash flow (F. No. 4) contains data on the receipt of funds for dividends and interest on financial investment and cash flow rate on financial investments and the payment of dividends and interest on securities.

Information on interest on obtaining and paying and income from accounting in organizations is contained in section II "operating income and expenses" of the income statement (F. No. 2)

In accordance with PBU 19/02 in financial statements, financial investments are reflected with the division into short-term and long-term.

Excluding the above, the following information is subject to disclosure in financial statements:

• on how to assess financial investments in their disposal of groups (species) and the consequences of changing the methods of assessment;
• on the cost of financial investments, on Kᴏᴛᴏᴩom, it is possible to determine the current market value, and on financial investments, the current market value is not determined by the current;
• about the difference between the current market value at the reporting date and the previous assessment of the financial investments;
• on debt securities - about the difference between their value during their appeal period;
• on the cost and types of securities and other financial investments, burdened by a key and transferred to other organizations and individuals;
• on debt securities and granted loans - data on their assessment at discounted value, the value of this cost, discounting methods;
• on the reserve for impairment of financial investments, indicating the type of financial investments, the values \u200b\u200bof the reserve established in the reporting year and recognized by the operational income of the reporting period, the amounts used in the reporting year.

Order of the Ministry of Finance of the Russian Federation of December 10, 2002 N 126n
"On approval of the Regulation on accounting" Accounting for financial investments "PBU 19/02"

Pursuant to the accounting reform program in accordance with international standards Financial statements approved by the Decree of the Government of the Russian Federation of March 6, 1998 N 283 (Meeting of the legislation of the Russian Federation, 1998, N 11, Article 1290), I order:

2. To recognize the order by the order of the Ministry of Finance of the Russian Federation of January 15, 1997 N 2 "On the procedure for reflecting in accounting operations with securities" (the order is registered at the Ministry of Justice of the Russian Federation on June 10, 1997, registration N 1324).

3. To put into action this order starting from the financial statements for 2003.

Registration N 4085.

application
to the order of the Ministry of Finance of the Russian Federation
dated December 10, 2002 N 126n

Position
in accounting "Accounting for financial investments" PBU 19/02

With changes and additions from:

September 18, November 27, 2006, October 25, November 8, 2010, April 27, 2012, April 6, 2015

I. General provisions

1. This Regulation establishes the rules for the formation in accounting and financial statements of information on the financial investments of the organization. Under the organization hereinafter referred to entity According to the legislation of the Russian Federation (with the exception of credit institutions and state (municipal) institutions).

This provision is used in establishing the features of financial investments for professional participants Market securities, insurance organizations, non-state pension funds.

2. For the purposes of this Regulation, it is necessary to fulfill the following conditions for the accounting of assets as financial investments:

the presence of properly executed documents confirming the existence of the organization's right to financial investments and to receive cash or other assets arising from this right;

the transition to the organization of financial risks associated with financial investments (risk of price change, the risk of insolvency of the debtor, the risk of liquidity, etc.);

the ability to organize economic benefits (income) in the future in the form of interest, dividends or the increase in their value (in the form of the difference between the sale price (repayment) of the financial investment and its purchased value as a result of its exchange, use when repaying the organization's obligations, increasing the current market value etc.).

3. The organization's financial investments include: state and municipal securities, securities of other organizations, including debt securities in which the date and redemption costs are defined (bonds, bills); deposits into authorized (share) capital of other organizations (including subsidiaries and dependent economic societies); Provided by other organizations of loans, deposit deposits in credit institutions, receivables acquired on the basis of a concession of the right of claim, etc.

For the purposes of this Regulation, the contributions of the Comrade Organization under the Agreement of a simple partnership are also taken into account in the composition of financial investments.

The financial investments of the organization do not include:

own shares redeemed by joint-stock companies from shareholders for subsequent resale or cancellation;

promissory notes issued by the Research Institute Organization Organization in settlements for sold goods, products, performed works, services rendered;

investments in real estate and other property that has a material and real form provided by the organization for temporary use (temporary possession and use) in order to obtain income;

precious metals, jewelry, works of art and other similar values \u200b\u200bacquired not to implement conventional activities.

4. Assets with a material form, such as fixed assets, material and industrial reserves, as well as intangible assets are not financial investments.

5. An accounting unit of financial investments is chosen by the organization independently in order to ensure the formation of complete and reliable information on these investments, as well as proper control over their presence and movement. Depending on the nature of financial investments, the procedure for their acquisition and use by the unit of financial investments can be a series, party, and the like. A homogeneous aggregate of financial investments.

6. The organization conducts analytical accounting of financial investments in such a way as to provide information on financial investment units and organizations in which these investments were implemented (issuers of securities, other organizations whose participants is to organize, borrowers, etc.) .

According to the state securities and securities accepted for accounting, at least the following information: the name of the issuer and the name of the security, the number, series, etc., nominal price, purchase price, the costs associated with Acquisition of securities, total number, purchase date, date of sale or other disposal, place of storage.

The organization can form in analytical accounting additional information On the financial investments of the organization, including in the context of their groups (species).

7. Features of the assessment and additional rules for disclosure in the financial statements of information on financial investments in dependent business companies are established separately regulatory act Accounting.

II. Initial assessment of financial investments

8. Financial investments are accepted for accounting at the initial cost.

9. The initial value of the financial investments acquired for the fee is recognized as the amount of the actual cost of the organization for their acquisition, with the exception of tax on value added and other taxes (except as provided by the legislation of the Russian Federation on taxes and fees).

The actual costs of acquiring assets as financial investments are:

amounts paid in accordance with the Seller's contract;

the amounts paid to organizations and other persons for informational and consulting services related to the acquisition of these assets. If organizations provided information and consulting services related to the decision on the acquisition of financial investments, and the organization does not make decisions on such acquisition, the cost of these services belongs to the financial results of a commercial organization (as part of other expenses) or an increase in costs non-profit organization of that reporting period when it was decided not to acquire financial investments;

remuneration paid by intermediary organization or other person through which assets are acquired as financial investments;

other costs directly related to the acquisition of assets as financial investments.

When purchasing financial investments due to borrowed money The costs of loans and loans are taken into account in accordance with the Accounting Regulations "Expenses of the PBU 10/99, approved by the Order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 33N (registered at the Ministry of Justice of the Russian Federation on May 31, 1999, Registration N 1790), and accounting regulations "Accounting for loans and loans and costs for their maintenance" PBU 15/01, approved by order of the Ministry of Finance of the Russian Federation of August 2, 2001 N 60N (according to the letter of the Ministry of Justice of the Russian Federation of September 7 2001 N 07/8985-SUD Order does not need state registration).

Not included in the actual costs of acquiring financial investments by generality and other similar costs, except when they are directly related to the acquisition of financial investments.

11. In case of non-existence of the value of costs (except for the amounts paid in accordance with the Sales Agreement) to purchase such financial investments such as securities, compared with the amount paid in accordance with the Seller's contract, such costs the organization has the right to recognize other expenses of the organization in reporting periodIn which these securities were adopted to accounting.

12. The initial value of financial investments made to the deposit in the authorized (share) capital of the organization, their monetary assessment is recognized by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

13. The initial value of financial investments received by the organization for free, such as securities, is recognized:

their current market value is on the date of adoption of accounting. For the purposes of this Regulation under the current market value of securities, their market price is understood, calculated in the established manner by the organizer of trade in the securities market;

the amount of funds that can be obtained as a result of the sale of received securities at the date of their adoption to accounting, - for securities, on which the market price is not calculated by the organizer of trade in the securities market.

14. The initial value of financial investments acquired under contracts providing for the fulfillment of obligations (payment) by non-monetary means is recognized as the cost of assets transferred or subject to transferable by the Organization. The cost of assets transmitted or to be transferred to the Organization is established on the basis of the price, in comparable circumstances, the organization usually determines the cost of similar assets.

If it is impossible to establish the value of assets transmitted or subject to the transfer to the organization, the cost of financial investments received by the Organization under contracts providing for the fulfillment of obligations (payment) by non-monetary means is determined on the basis of the cost, in comparable circumstances, similar financial investments are purchased.

15. The initial value of the financial investments included in the contribution of the Comrade organization under a simple partnership agreement, their monetary assessment is recognized by comrades in a simple partnership agreement.

17. Securities that do not belong to the Organization on the right of ownership, economic management or operational management, but those in its use or disposal in accordance with the terms of the contract are made to accounting in the assessment provided for in the contract.

III. Subsequent assessment of financial investments

18. The initial value of financial investments in which they are accepted for accounting may change in cases established by law and this provision.

19. For the purposes of the following assessment, financial investments are divided into two groups: Financial investments, which can be determined by the current market value in the procedure established by this Regulations, and financial investments for which their current market value is not determined.

Organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) reporting, can make a subsequent assessment of all financial investments in the manner prescribed by this Regulations for financial investments for which their current market value is not determined. At the same time, these organizations may decide not to reflect the impairment of financial investments in accounting in cases where the calculation of the magnitude of such an impairment is difficult.

20. Financial investments in which it is possible to determine the current market value in the prescribed manner, reflected in the accounting reporting at the end of the reporting year at the current market value by adjusting their assessment to the previous reporting date. This adjustment organization can produce monthly or quarterly.

The difference between the assessment of financial investments at the current market value at the reporting date and the previous assessment of financial investments refers to financial results from a commercial organization (as part of other income or expenses) or an increase in income or expenses in a non-commercial organization in correspondence with accounting account of financial investments.

21. Financial investments for which the current market value is not determined are reflected in accounting and financial statements at the reporting date at the initial cost.

22. For debt securities for which the current market value is not determined, the organization is allowed to the difference between the initial cost and the nominal value during the term of their appeal evenly, as they are due to them in accordance with the terms of income issuance, to refer to the financial results of a commercial organization ( As part of other income or expenses) or reduce or increase the costs of a non-profit organization.

23. For debt securities and loans provided, an organization can make calculation of their evaluation at discounted cost. At the same time records in accounting are not made.

The organization should ensure confirmation of the validity of such a calculation.

24. Financial investments are reflected in the balance sheet at the reporting date on the cost specified on the requirements of this Regulation.

In case, according to the object of financial investments previously measured at the current market value, the current market value for the reporting date is not determined, such an object of financial investments is reflected in the accounting statements at the cost of its last assessment.

IV. Disposal of financial investments

25. The disposal of financial investments is recognized in the accounting accounting of the Organization at the date of termination of the conditions of making them to accounting in paragraph 2 of these Regulations.

The disposal of financial investments takes place in cases of repayment, sales, gratuitous transmission, transmission in the form of a contribution to the authorized (share) capital of other organizations, transfer to the contribution under the contract of a simple partnership, etc.

26. When departing an asset adopted to accounting as financial investments, which does not determine the current market value, its value is determined on the basis of the assessment defined by one of the following methods:

at the initial value of each unit of accounting of financial investments;

in the middle initial value;

at the initial value of the first time to acquire financial investments (FIFO method).

The use of one of the specified methods for a group (view) of financial investments is made on the basis of the admission of the sequence of accounting policies.

27. Deposits into statutory (share) capital of other organizations (with the exception of shares of joint-stock companies) provided to other loan organizations, deposit deposits in credit institutions, receivables acquired on the basis of the assignment of the right of claim are estimated at the initial value of each disposal of the reduced units of accounting accounting of financial investments.

28. Securities can be assessed by the Organization when retrounding on an average initial value, which is determined by each type of securities as private from dividing the initial value of the type of securities by their number, folding, respectively, from the initial cost and the number of balance at the beginning of the month and received securities in The course of this month.

29. Evaluation at the initial value of the first time to purchase financial investments (FIFO method) is based on the assumption that securities are written off within a month and another period in the sequence of their acquisition (admission), i.e. Securities, the first to be written off, should be estimated at the initial value of the securities of the first time of acquisitions, taking into account the initial cost of securities, which are held at the beginning of the month. When applying this method, the assessment of securities in the remainder at the end of the month is made at the initial value of the last acquisitions by the time, and the cost of sold securities takes into account the cost of early acquisitions.

30. When disposing of assets adopted for accounting as financial investments, which determine the current market value, their value is determined by the organization based on the latest assessment.

31. For each group (view) of financial investments during the reporting year, one method of evaluation is applied.

32. The assessment of financial investments at the end of the reporting period is made depending on the method of assessing financial investments in their disposal, i.e. At the current market value, at the initial value of each unit of accounting of financial investments, according to the average initial cost, at the initial value of the first time for the acquisition of financial investments (FIFO method).

33. Examples of using the assessment methods in the disposal of financial investments are shown in the annex to this Regulation.

V. Revenues and costs of financial investments

34. Incomes on financial investments are recognized as income from ordinary activities or other receipts in accordance with the accounting Regulations "Revenues of the PBU 9/99, approved by the Order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 32N (registered in the Ministry of Justice Of the Russian Federation on May 31, 1999, registration N 1791).

35. The costs associated with the provision of organizations to other organizations of loans are recognized by other expenses of the organization.

36. The costs associated with the service of financial investments of the Organization, such as payment of the Bank's services and / or depository for the storage of financial investments, providing an extract from the depot account, etc., are recognized by other expenses of the organization.

Vi. Impairment of financial investments

37. A stable significant reduction in the cost of financial investments, according to which their current market value is not determined, below the value of economic benefits that the organization expects to obtain from these financial investments under normal conditions of its activities is recognized as an impairment of financial investments. In this case, on the basis of the organization's calculation, the calculated value of financial investments is determined, equal to the difference between their value, according to which they are reflected in accounting (accounting value), and the sum of such a decrease.

A stable reduction in the cost of financial investments is characterized by simultaneous presence of the following conditions:

at the reporting date and at the previous reporting date, the accounting value is significantly higher than their current cost;

during the reporting year, the calculated value of financial investments has significantly changed exclusively in the direction of its reduction;

at the reporting date, there is no evidence that in the future there is a significant increase in the estimated value of these financial investments.

Examples of situations in which the impairment of financial investments can occur are:

the emergence of the organization-issuer of securities owned by the organization, or its debtor under the borrowing agreement of signs of bankruptcy or declaration of its bankrupt;

making a significant number of transactions in the securities market of a significant number of transactions with similar securities at a price significantly below their accounting value;

lack of or substantial reduction in income from financial investments in the form of interest or dividends with a high probability of further reduction of these revenues in the future, etc.

38. In the event of a situation in which financial investments may be impairment, the organization must verify the conditions for the sustainable reduction in the value of financial investments.

This check is made on all financial investments of the Organization specified in paragraph 37 of this Regulation, on which there are signs of their impairment.

If the impairment check confirms a sustainable significant reduction in the value of financial investments, the organization forms a reserve for impairment of financial investments by the difference between the accounting value and the calculated value of such financial investments.

A commercial organization forms the specified reserve due to the financial results of the organization (as part of other expenses), and non-commercial - by increasing costs.

In the financial statements, the cost of such financial investments is shown at the discount value minus the amount of the formed reserve for their impairment.

An inspection for impairment of financial investments is carried out at least once a year as of December 31 of the reporting year in the presence of signs of impairment. The organization has the right to produce the specified verification on the reporting dates of intermediate accounting reporting.

The organization must ensure confirmation of the results of the specified verification.

39. If, according to the results of the inspection of financial investments, a further decline in their current cost is revealed, the sum of the previously created reserve for impairment of financial investments is corrected in the direction of its increase and decrease in the financial result in a commercial organization (as part of some expenses) or increase expenses in a non-profit organization .

If the results of the inspection of financial investments are revealed to increase their current costs, the sum of the previously created reserve for impairment of financial investments is adjusted towards its decrease and increase financial results from a commercial organization (as part of other incomes) or reduce costs from a non-profit organization.

40. If, on the basis of the information being available, the Organization concludes that the financial investment no longer satisfies the criteria for a sustainable substantial reduction in value, as well as the disposal of financial investments, the calculated value of which entered the calculation of the reserve for impairment of financial investments, the amount of the previous impairment reserve According to these financial investments, it applies to financial results from a commercial organization (as part of other incomes) or a decrease in costs in a non-profit organization at the end of the year or the reporting period, when the disposal of these financial investments occurred.

VII. Disclosure of information in accounting reporting

41. In the financial statements, financial investments should be submitted to the division depending on the date of treatment (repayment) on short-term and long-term.

42. In accounting reporting is subject to disclosure, taking into account materiality requirements, at least, the following information:

methods for assessing financial investments in their disposal of groups (species);

the consequences of changes in the methods of assessing financial investments in their disposal;

the cost of financial investments in which the current market value can be determined, and financial investments in which the current market value is not determined;

the difference between the current market value at the reporting date and the previous assessment of the financial investments on which the current market value was determined;

on debt securities for which the current market value was not determined - the difference between the initial cost and the nominal value during their duration of their treatment is accrued in accordance with the Procedure established by paragraph 22 of this Regulation;

the cost and types of securities and other financial investments burdened by pledge;

the cost and types of retired securities and other financial investments transferred to other organizations or persons (except sales);

data on the reserve for impairment of financial investments indicating: the type of financial investments, the values \u200b\u200bof the reserve established in the reporting year, the values \u200b\u200bof the reserve recognized by the other income of the reporting period; amounts of reserve used in the reporting year;

for debt securities and granted loans - data on their assessment for discounted cost, the value of their discounted cost, on the applied discounting methods (disclosed in explanations to the balance sheet and the report on financial results).

application
to position
in accounting "Accounting for financial investments" PBU 19/02,
approved by the order of the Ministry of Finance of the Russian Federation
dated December 10, 2002 N 126n

Examples of using evaluation methods when retirement of financial investments

1. The method of evaluation at the initial value of each unit of accounting of financial investments

The value of the departure financial investments is equal in this case of their initial cost.

2. Method for estimating the average initial cost

The cost of the writable securities is determined by multiplying the number of departing securities (for example, shares of OJSC "C") on the average initial value of one security of this species (shares of OJSC "C"). The average initial cost of one valuable paper of this species is calculated as partial from dividing the value of securities of this form on their number, respectively, outlared from the cost and quantity by the residue at the beginning of the month and on the secured securities this month.

Example 1.

(data is given in one type of securities)

1) The average initial cost of one securities:

(10.0 million rubles. + 5.0 million rubles. + 6.6 million rubles. + 9.6 million rubles.) / 290 \u003d

107.6 thousand rubles.

2) The cost of the securities remainder at the end of the month:

130 x 107.6 thousand rubles. \u003d 14.0 million rubles.

3) the cost of disposal securities:

31.2 million rubles. - 14.0 million rubles. \u003d 17.2 million rubles.

160 x 107.6 thousand rubles. \u003d 17.2 million rubles.

This method can also be applied within a month for each date of disposal within the month of securities, using the estimate of the securities residue, defined by the method of average initial cost, at the date of the previous operation (the so-called method of moving average initial cost).

3. The method of evaluation at the initial value of the first time to acquire financial investments (FIFO method)

Evaluation of securities in the FIFO method is based on the assumption that securities are sold within a month in the sequence of their receipt (acquisition), i.e. Securities, the first to sell on sale, should be estimated at the initial value of the first acquisition time, taking into account the cost of securities, which are held at the beginning of the month. When using this method, the evaluation of securities in the remainder at the end of the month is made at the actual value of the last acquisition time, and in the cost of sales (retirement) of securities takes into account the value of the early acquisition time.

The value of the departure securities is determined by subtracting from the sum of the value of securities to the beginning of the month and the cost of the securities per month of the securities of the securities per month.

Example 2.

1) the cost of securities remains at the end of the month based on the cost of the latest revenues:

(80 x 120 thousand rubles) + (50 x 110 thousand rubles) \u003d 15.1 million rubles.

2) the value of the departure securities:

31.2 million rubles. - 15.1 million rubles. \u003d 16.1 million rubles.

3) The cost of the unit of disposal securities:

16.1 million rubles. / 160 \u003d 100.6 thousand rubles.

This method can also be used within a month for each date of disposal within a month of securities, using the estimate of the securities residue, defined by the FIFO method, at the date of the previous operation (the so-called method of the sliding FIFO).

From the valuable "papers that make up the investment fund.

Debt securities include bonds, mortgages, deposit and savings certificates, treasury commitments of the bill.

Monetary deposits are written off from credit account 51 "Settlement accounts" or 52 "Currency Accounts" in the debit of account 58. Currency funds are recalculated in rubles at the official rate of the Central Bank of the Russian Federation, acting on the day of the transfer of funds, regardless of the amount in rubles enrolled in the charter Capital invested organization.

When the property is transferred, the account is debit 58 and credit accounts 01 "Fixed assets", 04 "Intangible assets", 10 "Materials" 20 "Basic Production", 23 "Auxiliary Production" 29 "Services and farms", 41 "Goods", 43 "Finished products ".

The transferred property is reflected in the account 58 in the agreed assessment. From accounts 01 and 04, the property is written off at the residual value. At the same time, the amount of depreciation on transmitted funds and intangible assets transferred to the debit of accounts 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets" from credit accounts 01 and 04.

From accounts 10, 20, 23, 29, 41, 43, the property is written off according to actual cost or in another assessment adopted by the Organization.

The difference between the assessment of the deposit reflected in the account 58 and the cost of transferred property is reflected in the account 91 "Other income and expenses" as an operational income or operational consumption.

Transferred to the contribution to the authorized capital in the agreed assessment of materials per 100,000 rubles. and finished products of 100,000 rubles. The cost of materials at discount prices - 80,000 rubles, and finished products - 110000 rubles.

Property transfer is issued by the following accounting records:
based on:
Debit accounts 58-100000 rub.
Credit account 10-80000 rub.
Credit account 91-20000 rubles.
on finished products:
Debit accounts 58 - 100,000 rubles.
Debit account 91 - 10,000 rubles.
Credit account 43 - 110000 rubles.

The accrual of income on the contributions to the authorized capital of other organizations is reflected in the debit of account 76 "Calculations with different debtors and creditors", subaccount "Calculations for dividends and other incomes", and a credit of account 91 "Other income and expenses".

When income is received, accounts 51 "Settlement accounts" or 52 "Currency Accounts" and credit account 76.

The organization may receive income from equity participation in other organizations in the form of products (works, services) of these organizations. In this case, the accrual of income is issued already indicated by the accounting record. The receipt of dividends reflect the debit of the following accounts:

• 08 "Investments in non-current assets" - the value of the funds received fixed assets and equipment for installation and intangible assets;
• 10 "Materials" - on the received materials and other accounting accounts for property from a credit of account 76.

Operations on the return of its contribution to the authorized capital of the organization during its liquidation or exit of the depositor organization from its participants in the form of cash or other property are reflected in the debit of accounts 50, 51, 52, 01, 04, 10, 41 and other accounts with Account loan 58.

Accounting for financial investments in securities

Securities is a monetary document certifying the property right or the loan attitude of the owner of the document to the person who has issued such a document.

In accordance with Art. 143 of the Civil Code of the Russian Federation to securities include government bonds, bond, bill, check, deposit and savings certificates, bearer banking book, billboards, action, privatization securities and other documents that are laws on securities or in setting The order is classified as securities.

Evaluation of securities

When evaluating securities, the following indicators take into account:

• the nominal value is the amount marked on the valuable form. The total value of all shares at par reflects the value of the authorized capital of the organization;
• emission cost is the price of selling a security with its primary placement, which may not coincide with the nominal value. The difference between the specified types of valuation of securities multiplied by their number is the issuance of the organization's emission income;
• course (market) cost - the price, defined as the result of quotes of securities in the secondary market. It reflects the balance between cumulative demand and the proposal at a certain time interval;
• the liquidation value of shares and bonds is the cost of the property being implemented by the Organization of the Organization in actual prices paid for one share or bond;
• redemption cost - the amount paid by the joint-stock company for the acquisition of its own shares or with early repayment of bonds (the value of the so-called "revoclastic" shares and bonds);
• the balance sheet value of shares is determined according to the balance sheet data dividing its own sources of property on the number of shares issued;
• accounting cost is the amount on which securities are reflected in the organization's balance sheet at the moment.

In accordance with the Regulations on accounting and accounting reporting, financial investments are made to account in the amount of actual costs for the investor.

Accounting

The action is a valuable paper that supports its funds by the owner of funds to the authorized capital of the joint-stock company, which gives the right to receive income from its activities, the distribution of property balances in the liquidation of society and, as a rule, to participate in the management of this society. Shares are private securities, are issued only by non-state organizations for a long period and do not have established circulation time.

Shares are nominated and for bearer; ordinary and privileged.

Nominal shares contain the name of the owner. Their movement reflects in the registration book with an indication of data on each personal action, the time for its acquisition and the number of shares from individual shareholders.

According to the shares on the bearer, only their total number is recorded in the book.

Ordinary shares do not give the owner of preferential rights to receive dividends, but give the right to vote in a joint-stock company.

Preferred shares provide the owner of the preemptive right to receive dividends in the form of a guaranteed fixed interest, but do not give him the right to vote in a joint-stock company, unless otherwise provided by the charter.

The amount of dividends on ordinary shares is determined once a year by the Board of Directors of the Joint Stock Company, based on the profit and needs of its use for the development of the joint-stock company, and is approved by the shareholders meeting.

Accounting for the movement of shares is carried out in account 58 "Financial investments", subaccount 1 "PAI and stock".

The acquisition of shares reflect the debit of subaccount 1 account 58, and the sale is on the loan of the specified subaccount.

Bought shares take into account the account 58 in the amount of the actual costs of their acquisition. The actual costs are consumed from the purchase price and additional costs of acquiring shares. The purchase price consists of the nominal price and the amount of the premium paid by the Issuer, or the discount provided by the Issuer.

Shares can be paid in rubles, foreign currencies, providing property to the property or use of the joint-stock company. With any form of payment, the value of shares is expressed in rubles.

If the shares are not fully paid, but the investor has the right to receive dividends and is fully responsible for these investments, the shares come on the full amount of actual costs. The debit of account 58 includes a paid amount from a loan of monetary accounts and an unpaid part from account 76 "Calculations with different debtors and creditors", subaccount "Calculations for acquired shares". In this case, the acquired shares are also reflected in actual costs, and the unpaid part - under the article by payables.

In other cases, the amounts submitted under the acquisition of the action take into account the debit of account 76, subaccount "settlements for acquired shares", from a loan of monetary accounts 51 or 52. In balance, these amounts reflect on the account of receivables.

Securities received as a contribution to the authorized capital at the cost specified in the constituent documents comes in account of 58 from the account of account 75 "Calculations with the founders".

Acquired shares are kept in the depositary or office of the organization itself. The depositary function, as a rule, includes storage of shares, receiving dividends on them and resale on behalf of the owner.

When storing stocks at the office of the organization, they are recorded in a special register (book), compiled in two copies (for cashier and accounting service). The registry indicates the name of the issuer of each promotion, its nominal price, purchased value, number and series, the total number and date of purchase and sale.

Shares refer to financial investments on which the current market value can be determined. To reflect the current market value of shares in the reporting on the date of its preparation, they produce their assessment to the previous reporting date. The results of the adjustment reflect on the accounts 58 "Financial Investments" and 91 "Other income and expenses".

Example. At the beginning of the year, the cost of the share package amounted to 100,000 ores the current market value of the shares was at the end of the quarters:
I - 90000rub.;
II - 105 000 rub.;
III - 110,000 rubles;
IV - 112,000 rubles.

In accounting, the following accounting records will be made quarterly:

1) Debit account 91 "Other income and expenses"
Credit account 58 "Financial investments" subaccount 1 "PAI and stock" 10,000 (100000 - 90,000)

2) Debit account 58-1
Credit account 91 15000 (105000 - 90,000)

3) debit accounts 58-1
Credit account 91 5000 (110,000 - 105000)

4) Debit account 58-1
Credit account 91 2000 (112000 - 11000)

The accrual of dividends on shares is made on the debit of the account »76, subaccount" Calculations for dividends and other income ", and a credit of account 91" Other income and expenses ". The amount of accrued dividends differs from the announced dividend values \u200b\u200bin the amount of tax on income paid in accordance with the current legislation by the joint-stock company by the shareholders accrual.

Received dividends reflect the debit of accounting accounts and credit account 76, subaccount "Calculations for dividends".

With operations of obtaining dividends in foreign currency, the course of the course difference is possible due to the difference in the ruble estimate of the amounts of dividends at the rate at the date of taking into account the account of 76 and on the date of the actual enrollment of dividends on the currency account of organizations. Course differences refer to 91 "Other income and expenses".

Accrued dividends of the organization in the amount of 15,000 dollars. USA. The ruble rate towards the dollar was on the date of the calculation of dividends 30 rubles, and on the day of receipt of dividends - 32 rubles.

In this case, the accrual of dividends in the amount of 450000 rubles. (15 thousand dollars. * 30) is reflected in the debit of account 76, subaccount "Calculations for dividends and other income", and credit account 91 "Other income and expenses". When enrolling dividends to the currency account in the debit of account 52, they reflect in the amount of 480000 rubles, on credit account 76 - 450,000 rubles. and on account loan 91 - 30 thousand rubles. (exchange difference).

The organization can receive dividends in the form of products (works, services) of the joint-stock company. In this case, the calculation of dividends is issued by the usual accounting wiring (debit of account 76, account credit 91), and the receipt of dividends reflects the debit of 08 "investments in non-current assets" (for the fixed assets), 10 "materials" (for production reserves), 58 "Financial investments" (for new shares of the joint-stock company) and other accounts from account loan 76.

The sale of shares is issued by the following accounting records:

Debit account 76 "Calculations with different debtors and creditors"
Credit account 91 "Other income and expenses"

Debit account 91 "Other income and expenses"
Credit account 58 "Financial investments"

Additional stock sales costs are also written off in the debit of account 91.

The difference between the debit and credit turnover of the account 91 shows the financial result from the sale of shares. This difference is written off from the account 91 on account 99 "Profits and Losses".

With the liquidation of the joint-stock company whose shares are in the organization, they produce the same accounting records as the sale of shares.

Own shares, redeemed from shareholders, take into account the account 81 "own shares (shares)" on actual costs.

Accounting of debt securities

Debt securities are the obligations placed by issuers in the stock market to borrow money. In domestic practice, debt securities include bonds, savings and deposit certificates, checks and bills.

Bond - Securities confirming the obligation to reimburse its owner the nominal value with the payment of a fixed interest.

Bonds are the following types:

• public and private (manufactured by commercial banks, joint-stock companies, etc.);
• nominal and bearer;
• percentage and interest-free;
• free and limited circulation circle (bonds of the state currency loan, some private bonds, etc.).

Registered (registered) bonds are subject to registration. Their owners are issued a certificate, indicating the right of the person on the possession of the debt obligations specified in it. Bearer bonds are not specifically taken into account, interest on them is obtained by a coupon leaf, from which the corresponding coupon is cut.

In interest rate bonds is paid income in the form of a percentage, the owner of interest-free bonds is given the right to purchase relevant goods or services.

The deposit certificate is a written certificate of a credit institution on the deposit amount, certifying the right of the owner after the expiration of the amount of the deposit and the estimated interest on it.

The amounts of accrued penalties reflect on the debit of 76 "Calculations with different debtors and creditors", subaccount 2 "Calculations for claims", and a credit account 91 "Other income and expenses".

Thus, with a loan of money, the lender is the following wiring:

1) Debit account 58
Account Credit 51 (52, 50)

2) Debit account 76
Credit account 91.

3) Debit account 51 (52.50)
Credit account 58.

4) Debit account 51
Credit account 76.

5) Debit account 76
Credit account 91.

6) Debit account 51
Credit account 76.

In the loan of things defined by generic signs, in the first and third wiring instead of accounting accounts, accounts for accounting for the corresponding property (07 "Equipment for installation", 10 "materials", etc.). Appropriate property accounts instead of accounting accounts can be used for fourth wiring, if accrued interest on loans is obtained in the form of property.

The Civil Code of the Russian Federation allows for the conclusion of a target loan agreement that establishes the condition for the use of the funds obtained on strictly defined goals (Art. 814).

The target loan in the contract must be defined:

• specific goals of using the loan obtained;
• specific control measures for the target use of transmitted funds or other property (providing the lender by a borrower of certain documents, financial reports, etc.).

Accounting for operations related to the implementation of a simple partnership agreement

The concept of a simple partnership agreement

The contract is determined by:

• a participant who maintains common affairs;
• dimensions of monetary and property contributions by each participant;
• the procedure for the distribution between participants of the results of joint activities.

A participant who is entrusted with the conduct of general affairs is valid on the basis of a power of attorney issued by the rest of the contract.

The property united by the Participants of the Treaty for Joint Activities is taken into account on a separate (separate) balance of the participant who is entrusted with the main affairs.

The data of a separate (isolated) balance in the balance of the participating enterprise leading shared affairs is not included.

The participant, the leading shall, and provides the participants of the Treaty on a simple partnership of the information necessary for them to form the reporting, tax and other documentation in the manner and deadlines agreed by the Treaty.

The distribution of profits, losses and other results of joint activities between the participants of the agreement on a simple partnership is carried out in the manner prescribed by the Treaty.

Each participant includes its share of profit obtained as a result of joint activities, in the composition of non-deactive income in the formation of financial results.

Reflection by the Parties to the Treaty on a simple partnership of operations related to its implementation

The cost of the transferred property to the participants is to be reflected on the balance sheet as short-term or long-term financial investments, depending on the period for which the joint activity agreement was concluded (58 "Financial Investments").

The account 58 introduces a separate subaccount 4 "deposits under a simple partnership agreement", within which analytical accounting is carried out for each contract and types of contributions.

The debit of account 58 shows the cost of the transferred property in the assessment provided for in the contract, in correspondence with the credit of accounts 01 "Fixed assets", 04 "Intangible assets", 10 "materials" and other accounts.

The amount of accrued depreciation on fixed assets and intangible assets is written off respectively with the debit of account 02 "Depreciation of fixed assets" and 05 "Amortization of intangible assets" on credit accounts 01 and 04.

If the balance sheet assessment of property contributions from the participant differs from the assessment established under the contract, the obtained difference refers to 91 "other income and expenses".

A confirmation of receptments for joint activities for participants is the advantage of the acquisition of the property of participants leading the general affairs, or the primary accounting document on the receipt of property (a copy of the invoice, receipt to the receipt cash ordering order, etc.).

Investments of the contribution under a simple partnership agreement with cash reflect on the debit of account 58 from credit account accounting accounts.

Profit, loss and other results of joint activities, distributed among the participants, are taken into account in the following order:

• profit - on the debit of account 76 "Calculations with different debtors and creditors" and account loan 91 "Other income and expenses". Upon receipt by participants in the amounts of funds defined in accordance with the Treaty, debt write off from the account of account 76 in correspondence with the accounts of the cash account (51 "Current Accounts", 52 "Currency Accounts", 50 "Cassa", etc.);
• losses - at the debit of account 91 "Other income and expenses" and account credit 76.

As the participants in the relevant sources are transferred to repay the losses received by the participant, leading shared affairs, debt from account 76 is written off in correspondence with a loan of cash accounting accounts.

Each comrade includes its share of profits to be obtained as a result of joint activities, in operational income in the formation of a financial result.

With the termination of joint activities, the remaining property and funds are distributed by the participants in accordance with the terms of the contract on a simple partnership and are used assessed primarily to close the account 58.

As property revenues, valuable accounting accounts will debit the accounting accounts (facilities of fixed assets, goods, materials, cash, etc.) and credit the account 58, subaccount 4 "deposits under a simple partnership agreement".

If, under the terms of the contract of a simple partnership, it is possible to remuneration for the participants for the property transferred to general ownership or use, and also if it is due to the results of the property section over the amount of the contribution, then the amount of remuneration and exceeding the contribution of the account 76 and credit the account 91 "Other income and expenses "

As the reward and funds or funds are received over the magnitude of the contribution, the accounts of accounting for property and funds and crediting accounts 76 are received. According to the depreciated property, depreciation is charged in the generally installed order.

Reflection by a participant leading general cases under an agreement on a simple partnership, operations related to the fulfillment of its statutory activities

The participant leading shared affairs provides a separate accounting of operations under the Agreement on a simple partnership and related to the fulfillment of its statutory activities.

Monetary or other property contributions of the contract participants reflect on the debit of accounting accounts of relevant values \u200b\u200b(01 "Fixed assets", 10 "materials", etc.) and account credit 80 "authorized capital".

For each contract on a simple partnership, a separate subaccount must be opened, within which analytical accounting is carried out for each member of the contract.

The accounting of the property made by the participants under joint activity agreement is carried out in the assessment provided for in the contract, on the basis of primary accounting documents on the gaining property.

The property acquired or created during joint activities is recorded in the amount of the actual costs of its acquisition, manufacture, etc.

Accounting for the acquisition or creation of new facilities of fixed assets, intangible assets and other long-term investments carried out at the expense of additional contributions of participants, is carried out in the prescribed manner and is carried out at the expense of additional transfer of cash by comrades according to the decisions made.

Received funds reflect on the debit of cash accounting accounts and account credit 80.

Depreciation by fixed assets and intangible assets are carried out in order, established position For accounting and financial statements (4), regardless of the actual period of their use and previously used depreciation methods before the conclusion of a simple partnership.

At the end of the reporting period, the financial result is identified on the account 99 of "profit and losses" to account on account 84 "Retained earnings (uncovered loss)".

The distribution of profits, losses and other results of joint activities between the participants of the contract of a simple partnership reflect in accounting in the following order:

• profit - on account debit 84 "Retained earnings (uncovered loss)" in correspondence with account 75 "Calculations with founders", subaccount 2 "Calculations for income payment". When transferring by members of the amount due in accordance with the Agreement, debt from account 75-2 is written off in correspondence with the loan accounting accounts;
• loss - at the debit of account 75-2 and account loan 84 "Retained earnings (uncovered loss)", and as the participants repayed by the received loss - on the debit of accounting accounts in correspondence with a score of 75-2. If the contract of simply partnership provides for the distribution of other results of joint activities, such as finished products, then the write-off of the finished product from account 43 "Finished products" in the order of its distribution between the contract participants is carried out using the account 90 "Sales".

At the end of the sentence of a simple partnership, the remaining property and cash are distributed in accordance with the terms of the contract between the participants.

The return of funds made by the participants as the initial and additional contributions is shown on the debit of account 80 "authorized capital" in correspondence with the loan accounting accounts.

The refund of the property due to each participant in accordance with the terms of the contract of a simple partnership, reflect on the debit of account 80 "authorized capital" and the loan of account account accounts (01, 04, 10, 40, 41, etc.).

The amount of depreciation on fixed assets and intangible assets accrued for the period of joint activities is written off from debit accounts 02 "Depreciation of fixed assets" and 05 "Amortization of intangible assets", respectively, credit accounts 01 and 04.

Analytical accounting on account of 80 "authorized capital" is conducted for each contract of a simple partnership and each member of the contract.

Accounting for financial promissory bills

In cases where organizations acquire bills as a facility of financial investments, their accounting is carried out in accordance with the procedure established for accounting securities.

The acquired financial bills take into account the account 58 "Financial Investments".

Financial investments are accepted for accounting in the amount of actual costs for the investor.

The transition of ownership of the financial promissory bills with the banking indorseum takes place at the time of delivery of the bill, and on bills transmitted to the nominal indexment, at the time of the transfer of bills with the personal endorsement perfect on it. Documents confirming the transfer of ownership of bills, can serve acts of transfer of bills or bills themselves.

Interest on financial bills may be included in its nominal price or payable above the nominal price.

In the first case, financial bills presented to payment are written off from account 58 in the debit of account 91 "Other income and expenses". Payments received on the bill will reflect the debit of accounting accounts and credit account 91.

When paying interest on financial bills over the nominal price, the amounts obtained are reflected in the debit of accounting accounts and the credit account 91 "Other income and expenses". Financial bills presented to pay for payment are written off from account 58 to the debit of account 91. The financial result from the operation with financial promissory bills is written off from the account 91 to account 99 "Profit and losses".

Financial bills, like other securities, should be described in the accounting book of securities.

Analytical accounting of financial investments

Analytical accounting of financial investments should provide information on the units of these investments and organizations in which these investments are implemented. According to state securities and securities of other organizations in analytical records, the following information is required: the name of the issuer and the name of the security, the number, series, the nominal price, the purchase price, the costs associated with the acquisition of the total number, the date of purchase, sales or other disposal, storage.

Construction of analytical accounting of financial investments But also to provide the possibility of obtaining data on long-term and short-term investments.

Accounting for financial investments in the framework of a group of interrelated organizations whose activities are compiled a summary account. The main reporting is conducted on account 58 "Financial Investments" apart.

All securities stored in the organization must be described in the book of accounting of securities, which should have the following details: the name of the issuer; nominal price of securities; Purchased value; number, series, etc.; total amount; purchase date; Date of sale. The book of accounting of securities should be discarded, fastened the seal of the organization and signatures of the head and the chief accountant, the pages are numbered. Corrections in the accounting book of securities can be made only with the permission of the head and chief accountant, indicating the date of patching.

In case of conducting the book of accounting of securities using computational equipment, information may be formed in the form of an output document on machine-readable media. Printing information from computer-readable media is carried out as necessary or at the request of organs carrying out control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office, but at least once a year.

The head of the organization is responsible for organizing the storage of the book of accounting of securities.

When storing forms (certificates) of securities in the depositary, they continue to be listed in accounting from the owner's organization, indicating the analytical accounting of the depositary details, which they are transferred to storage. The depositary expenditure costs are recorded at the debit of account 91 "Other income and expenses" and the loan account account accounts, and when transferring the depositary of these amounts to the debit of accounting accounts and credit account account accounts.

Inventory of financial investments

Inventory of financial investments check the actual costs of securities and the authorized capital of other organizations, as well as the loans provided to other organizations.

When checking the actual availability of securities is set:

• the correctness of the execution of securities;
• reality of the cost of securities accountable on the balance sheet;
• securities preservation (by comparing the actual availability with accounting data);
• timely and completeness of reflection in the accounting income received on securities.

When storing securities in the organization, their inventory is carried out simultaneously with the cash inventory at the checkout.

The inventory of securities is carried out on individual issuers with an indication of the name of the name, series, numbers, nominal and actual cost, valuation time and total. Details of each valuable paper are compared with data describing (registries, books) stored in the organization's accounting.

Inventory of securities deposited in special organizations (bank depositary, i.e. specialized repository of securities, etc.) is the reconciliation of residues of the amounts listed on the appropriate accounting accounts of the organization, with these discharge of these special organizations.

Financial investments in the authorized capital of other organizations, as well as loans provided to other organizations, inventory must be confirmed by documents.

Unaccounted securities identified during inventory come on the debit of account 58 "Financial investments" from the credit of account 91 "Other income and expenses".

The shortage and losses from damage to the securities are written off from the account 58 in the debit of account 94 "shortages and losses from the damage of values." Uncompensated losses of securities associated with natural disasters, fires, etc., write off the credit of account 58 to the debit of account 99 "Profit and losses".

Disclosure of information on financial investments in accounting reporting

Information on long-term and short-term financial investments at the beginning and end of the reporting year on the main types of their types (PAIs and shares of other organizations, bonds and other debt obligations provided by loans, other financial investments) are given in Section 5 "Financial Investments" of Annexes to the Accounting Balance ( f. No. 5).

In addition, the report on cash flow (F. No. 4) contains data on the receipt of funds for dividends and interest on financial investments and cash flow on financial investments and the payment of dividends and interest on securities.

Information on interest on obtaining and paying and income from accounting in organizations is found in section II "Operating income and expenses" of the income statement (F. No. 2).

In accordance with PBU 19/02 in the financial statements, financial investments are reflected with the division into short-term and long-term.

In addition, the accounting reports shall be disclosed as follows:

• on how to assess financial investments in their disposal of groups (species) and the consequences of changing the methods of assessment;
• on the cost of financial investments, according to which the current market value can be determined, and the financial investments on which the current market value is not determined;
• about the difference between the current market value at the reporting date and the previous assessment of the relevant financial investments;
• on debt securities - about the difference between their value during their appeal period;
• on the cost and types of securities and other financial investments, burdened by a key and transferred to other organizations and individuals;
• on debt securities and granted loans - data on their assessment at discounted value, the value of this cost, discounting methods;
• on the reserve for impairment of financial investments, indicating the type of financial investments, the values \u200b\u200bof the reserve established in the reporting year and recognized by the operational income of the reporting period, the amounts used in the reporting year.

Financial investment revenues are recognized as:

• · Revenue from ordinary activities;
• · Operating income.

In the first case, revenues are reflected on the loan of account 90 "Sales", in the second case - on credit account 91 "Other income and expenses".

Financial investment costs can also be recognized as:

• · Expenditures on ordinary activities;
• · Operating expenses.

In the first case, they are taken into account on the debit of account 90, in the second case of the debit of account 91.

The main part of the costs associated with the service of financial investments (payment of the Bank's services and the depositary for the storage of financial investments, providing an extract from the depot account, etc.) is recognized as operating expenses. Operational expenses are also recognized by the costs associated with the provision of loans to other organizations.

Accounting for financial investments in stock

Stock - This is a valuable paper that confirms its owner to the authorized capital of the joint-stock company, which gives the right to receive income from its activities, the distribution of property balances in the liquidation of society and, as a rule, to participate in the management of this society. Shares are private securities, are issued only by non-state organizations for a long period and do not have established circulation time.

Shares are nominated and for bearer; ordinary and privileged.

Nominal shares contain the name of the owner. Their movement is reflected in the Book of Registrations of Shares, with an indication of these data on each personal action, the time for its acquisition and the number of shares from individual shareholders.

According to the shares on the bearer, only their total number is recorded in the book.

Ordinary shares do not give the owner of preferential rights to receive dividends, but give the right to vote in a joint-stock company.

Preferred shares provide the owner of the preemptive right to receive dividends in the form of a guaranteed fixed interest, but do not give him the right to vote in a joint-stock company, unless otherwise provided by the charter.

The amount of dividends on ordinary shares is determined once a year by the Board of Directors of the Joint-Stock Company on the basis of the profit and needs of its use for the development of the joint-stock company, and is approved by the shareholders meeting.

Accounting for the movement of shares is carried out mainly at an active account 58 "Financial investments", subaccount 1 "PAI and stock".

The acquisition of shares reflect the debit of subaccount 1 account 58, and the sale is on the loan of the specified subaccount.

Bought shares take into account the account 58 in the amount of the actual costs of their acquisition. The actual costs are consumed from the purchase price and additional costs of acquiring shares - the payment of services of the investment consultant and the investment intermediary (broker). The purchase price consists of the nominal price and the amount of the premium paid by the Issuer, or the discount provided by the Issuer.

Shares can be paid in rubles, foreign currencies, providing property to the property or use of the joint-stock company. With any form of payment, the value of shares is expressed in rubles.

When paying acquired shares by property, they come at purchased value, at the debit of account 58 from the account of account 76. The transferred property is assessed by agreement on the basis of the parties based on real market prices.

Acquired shares are kept in the depositary or office of the organization itself. The depositary function, as a rule, includes storage of shares, receiving dividends on them and resale on behalf of the owner.

When storing stocks at the office of the organization, they are recorded in a special register (book), compiled in two copies (for cashier and for accounting services). The registry indicates the name of the issuer of each promotion, its nominal price, purchased value, number and series, the total number and date of purchase and sale.

Dividend accrual reflects the debit of account 76.3 "Calculations on dividends", and a credit account 99 "Profit and losses". The amount of accrued dividends differs from the announced dividend values \u200b\u200bin the amount of tax on income paid in accordance with the current legislation by the joint-stock company by the shareholders accrual.

Received dividends reflect on the debit of funds and credit account 76, subaccount "Calculations for dividends".

With the operations of obtaining dividends in foreign currency, the course of the course difference is possible, due to the difference between the ruble estimate of the amounts of dividends at the rate at the date of taking into account the account on account 76 and on the date of actual enrollment of dividends on the currency account of organizations. Course differences refer to 99 "profit and losses".

Example: Accrued dividends of the organization in the amount of 1,500 dollars. USA. The ruble rate towards the dollar was on the date of the calculation of dividends 28.48 rubles, and on the day of the receipt of dividends - 28.50 rubles.

In this case, the accrual of dividends in the amount of 42720 rubles. ($ 1500 28.48) is reflected in the debit of account 76, subaccount "Calculations on dividends", and a credit account 99 "Profit and losses". When enrolling dividends to the currency account in the debit of account 52 reflect the amount of 42750 rubles, on credit account 76 - 42720 rubles. and on credit account 99 - 30 rubles. (exchange difference).

The organization can receive dividends in the form of products (works, services) of the joint-stock company. In this case, the accrual of dividends is issued by ordinary accounting wiring (debit account 76, account credit 99).

The sale of shares is issued by the following accounting records:

· For the sales value of shares:

Debit 76 "Calculations with various debtors and creditors" Credit of subaccount 91.1 "Other revenues";

· on the balance value Shares:

Debit subaccount 91.2 "Other expenses" Credit 58 "Financial Investments".

Additional stock sales costs are also written off into the debit of account 91.2 "Other expenses".

The difference between the debit and credit turnover of the account 91 shows the financial result from the sale of shares. This difference is written off from the account 99 "Profit and Losses":

Debit subaccount 91.9 "Saldo of income and expenses" Credit 99 "Profit and losses" (profit received);

Debit 99 "Profits and losses" Credit subaccount 91.9 "Saldo of income and expenses" (a loss was obtained).

Revenues arising from the results of ownership of financial investments, in accordance with the Accounting Regulations "Organization's Revenues" (PBU 9/99) recognize: income from ordinary activities; other arrivals.
The costs associated with the service of financial investment of the organization, in particular: payment of the Bank's services;
payment of services for depository for storing financial investments; The provision of discovery accounts and others is recognized by the organization's operating costs.
At the same time, the cost of financial investments is not a permanent value or having a sustainable tendency to increase. In the conditions of the market, when the conjuncture is constantly changing, there is a possibility of reducing the value of financial investments. Moreover, as a result of sharp conjunctural oscillations, the value of financial investments may have a steady tendency to decrease. Those. An impairment of financial investments may be observed.
Impairment of financial investments is a steady significant reduction in their value, according to which the current market value is not determined, below the amount of economic benefit, which the organization involves obtaining from these financial investments under normal conditions of its activities. It is characterized by the simultaneous presence of the following conditions:
1) on the reporting and previous reporting dates, the accounting cost is significantly lower than their current cost;
2) During the reporting year, the calculated value of financial investments has changed significantly exclusively in the direction of its decrease;
3) at the reporting date there are no evidence that in the future there is a significant increase in the calculated value of these financial investments.
Situations in which there is a significant sustainable reduction in financial investments may be:
the emergence of the issuer, the securities of which are owned by the organization, signs of bankruptcy or declaration of its bankrupt;
making a significant number of transactions in the securities market of a significant number of transactions with similar securities at a price significantly below their accounting value;
lack of or substantial reduction in income from financial investments in the form of interest or dividends with a high probability of reducing these revenues in the future, etc.
In the event of a situation in which a decrease in the cost of financial investments may occur, the organization is obliged to conduct an inspection of the conditions for a sustainable reduction in financial investments and when they are confirmed, create a reserve for impairment. The reserve is created in the amount of the difference between the accounting cost and the calculated value of financial investments: a commercial organization - due to financial results of activities in operating expenses;
non-profit organization - by increasing costs. In the accounting statements, the cost of such financial investments is shown at the discount value for the minus amounts of the formed reserve for their impairment.
Impairment check is carried out at least once a year as of December 31, if there are signs of impairment of financial investments. If necessary, organizations have the right to hold such an inspection on the reporting dates of intermediate accounting reporting, i.e. quarterly. The results of such an inspection may also be: either further reducing the estimated value of financial investments;
or an increase in the estimated value of financial investments. In the first case, the organization adjusts the size of the previously created reserve for impairment of financial investments estimated amount Due to:
reduction of financial results in a commercial organization in the composition of operating expenses;
increase expenses in a non-profit organization.
In the second case, with an increase in the estimated value of financial investments, the size of the previously created reserve for their impairment towards decreasing the amount of the calculated amount is also corrected. In this case:
increases (restored) financial result as part of operating income commercial organizations; The costs of non-commercial organizations are reduced.

Even on the topic of income and expenses on financial investments:

1. Chapter 23. Audit of income, expenses and financial results of the organization