Long-term financial investment account. Financial investments

Short term financial investments- Thisfinancial investments with a period not exceeding 12 months. A comparison of short-term and long-term financial investments allows us to better understand their economic meaning. This article is devoted to these aspects.

Short-term financial investments: definition and line in the balance sheet

Investments in financial assets with a period not reaching 12 months (acquired rights to receivables, short-term interest-bearing loans, deposits, securities, other financial investments) - these are short-term financial investments. They are reflected on line 1240 of the enterprise’s balance sheet. Let us recall that 1240 is one of the asset lines of the balance sheet, characterizing current assets enterprises.

IMPORTANT! Clause 20 PBU 4/99 “Accounting statements of an organization” indicates that the company’s own repurchased shares must also be included among short-term financial investments. However, this directly contradicts paragraph. 4 clause 3 PBU 19/02 “Accounting for financial investments”. What should I do? There is a general legal principle according to which a contradiction between regulations of the same level (PBU 4/99 and PBU 19/02) is regulations same level), is resolved in favor of the one that has a later acceptance period. In our case, it is the norms of PBU 19/02 that must be followed, since it came into force in 2003, and PBU 4/99 - in 2000. Therefore, one should not classify the company’s own repurchased shares as financial assets.

Line 1240 reflects the amount of the balance on Dt 58 (in terms of short-term financial investments), the balance on Dt 73 (in terms of short-term loans to personnel) and the balance on Dt 55 (in terms of short-term deposits). This amount should be reduced by the balance under Kt 59 in terms of the formation of reserves for short-term financial investments.

The difficulty is presented by the fact that for the account. 58 of the modern chart of accounts (order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, hereinafter referred to as order No. 94n) there is no division into long-term and short-term financial investments. In this case, the enterprise independently has the right to open first and second order subaccounts in accordance with the goals of its accounting policy.

In addition, in the instructions for using the chart of accounts (order No. 94n) regarding the account. 58 explicitly states that an enterprise is obliged to “ensure the possibility of obtaining data on short-term and long-term assets.” Such a detailed division will also significantly simplify the process of drawing up a balance sheet for an enterprise.

Long-term financial investments: for what period are they issued, to which account do they belong, what line is in the balance sheet?

Long-term financial investments on the balance sheet are financial investments with a period exceeding 12 months. Their analytical accounting is also kept on the account. 58. The amount of long-term financial investments in the balance sheet is line 1170. As in the case of short-term financial investments, the amount reflected in the balance sheet includes not only the debit balance of the account. 58. It is also necessary to add here debit balances according to account 55 and 73 in terms of assets classified as long-term financial investments. In these accounts, such assets include:

• deposits with a maturity of 12 months (Dt account 55.3);
• loans provided to employees of an organization with a repayment period of more than 12 months (Dt account 73.1).

The amount of account debit balances. 58 (subaccount “Long-term financial investments”), 55.3, 73.1 before it is reflected on line 1170 of the balance sheet, it must be reduced by the balance of the loan account. 59 (reserves for long-term investments).

Thus, the main difference in the characteristics of long-term and short-term investments- this is their deadline. There are no other differences between short-term and long-term financial investments. Securities purchased by an enterprise may be long-term source investments, but can be used for speculative purposes and acquired for a short-term period. Deposits can also be placed for different periods; the situation is similar with issued loans.

Results

Long-term and short-term financial investments differ only in the period for which they are made. Investments with a maturity of less than a year are classified as short-term. Accounting for financial investments is carried out on the account. 58. Financial investments also include assets reflected in the account. 55.3 and 73.1.

Account 58 “Financial investments” is intended for detailed accounting of the enterprise’s investments. What is a financial investment? In what order is accounting kept? 58? Let's figure it out typical examples and wiring.

Accounting account 58 is...

Regulatory requirements for the formation of data on financial investments in accounting are regulated by PBU 19/02. In accordance with clause 3 of this document, the following are recognized as investments of a legal entity:

• Securities (CB) of state and municipal structures.
• Other securities, including overdue ones (debt bonds, bills).
• Loans provided.
• Contributions to authorized capitals enterprises, incl. subsidiaries or dependent companies, under simple partnership agreements.
• Receivables transferred by assignment.
• Deposits.
• Other types.

Note! Investments in own securities are not considered financial investments; bills for payments for goods sold; precious metals, art objects, jewelry; etc.

So the count is 58 accounting– this is a summary of information on the movement of short-term (for a period of less than 1 year) and long-term (more than 1 year) investments of an enterprise in subaccounts opened, depending on the need.

According to Order No. 94n dated October 31, 2000, account 58 “Financial investments” may have the following subaccounts:

1. Account 58. 1 – to reflect information on shares and shares.
2. Account 58.2 – to reflect information about debt securities.
3. Account 58.3 – to reflect information about loans provided to other companies.
4. Account 58.4 – to reflect information about deposits under simple partnership agreements.

Count 58 – active or passive?

The placement of the organization's investments is carried out by debiting account 58 in correspondence with cash or other accounts - 50, , 51, , 76, 75, 98, . The credit of account 58 reflects the repayment of loans, the excess of the purchase price of securities over the nominal value, the repurchase and sale of securities, the return of assets on deposits of a simple partnership and other operations. Correspondence is carried out with accounts - 52, 51, 76, 90, 80, 91, 99. The balance of active account 58 shows the balance of financial investments as of a given date.

Important! 58 account in the balance sheet is displayed together with the account. 73 and 55 (in terms of loans to staff and deposits) on lines 1170, 1240, depending on the validity period minus the account balance. 59, where reserves for impairment of investments are formed.

Account 58 “Financial investments” - examples of postings

To make the correspondence of account 58 more understandable, let’s look at practical examples:

Example 1

“On the transfer of fixed assets/funds as a contribution to the charter under a simple partnership agreement.” Let’s say the company paid for its share of the equipment. The market value is estimated at 400,000 rubles, wiring - D 58.4 K 76 for 400,000 rubles. under contract.

Accordingly, the object is written off from the balance sheet. When paying a deposit in cash, the posting is D 58.4 K 50, 51, 52.

Example 2

“On investments in debt securities.” Suppose an organization purchased shares for 100,000 rubles. The accountant will make the following entries:

D 58.1 K 51 for 100,000 rubles. – the purchase of shares is reflected.

D 58.1 K 91.1 for 700 rubles. – reflects the increase in share price. When decreasing, reverse wiring is performed D 91.2 K 58.1.

D 76 (62) K 91.1 for 120,000 rubles. – sales of shares are reflected legal entity.

D 91.2 K 58.1 for 100,700 rubles. – the write-off of the current book value of sold shares is reflected.

Example 3

“For providing a loan to a legal entity or employee.”

The organization issued a loan to another enterprise for 500,000 rubles, posting - D account 58.03 K 51. In this case, interest is calculated monthly according to D 76 K 91.1,

and repayment of the principal debt and interest obligations is carried out by transferring funds to the borrower's account D 51 K 58.03. If a loan is issued to an employee of an organization, it is more appropriate to record all payments through an account. 73.

Conclusion - we figured out how account 58 is reflected in the balance sheet; found out what standard wiring the movement of various financial investments of the enterprise is documented and what legislative documents regulate investment accounting.

Long-term and short-term financial investments are investments Money or other assets in securities of various entities engaged in business activities.

The main goals of all financial investments are to make a profit, transform your savings into highly liquid ones, establish official relations with the issuing company or take control over it, gain access to certain market segments, and create corporate integrated structures.

Long-term and short-term financial investments, their types and objects

Depending on the goals pursued, liquidity and timing financial investments are usually divided into long-term and short-term, although there are no criteria for this division clearly defined by law. But under any circumstances, such a distinction today is very significant, because accounting and reporting for both long-term and short-term investments are displayed differently.

Today, objects of financial investment can be: bonds of municipal and state loans, shares of third-party enterprises and organizations, debt securities, receivables that were received in the form of concessions under the right to claim various deposits, in the authorized capital, etc., of both subsidiaries and and completely dependent organizations and many others. etc.

And so long-term financial investments, what is it? Long-term investments include any financial instruments for a period of more than 1 year, as well as other types of investments that cannot be sold at any time.

It follows that those investments that were initially planned to be made earlier than 1 year can also become long-term in cases where, based on the market situation, the organization recognizes the impossibility of their implementation within a short period. Here we're talking about O poorly liquid or generally illiquid assets.

It should be noted that through the tools of long-term financial investments, short-term investments can also be indirectly implemented. For example, instead of investing capital in the purchase of fixed assets that will develop new production, you can acquire the corporate rights of an enterprise (controlling stake) that already owns the relevant assets, or establish subsidiary company, endowing it with authorized capital, through which real investments will be made.

Objects of long-term financial investments today include:

— shares (in other words, securities that fully certify the rights to property);

— bonds, bills, investment, as well as savings certificates (shares certifying all loan relationships);

— investments in authorized capital already third-party, both domestic and foreign enterprises;

- bonds of local and finally state loans;

— investments in associated companies and enterprises in which more than 25% of the shares belong to the investor and which are not joint ventures or subsidiaries of the investor himself.

Short-term financial investments, what is it?

Short-term financial investments include investment deposits in all kinds of financial instruments for a short period of time - up to 1 year. This type of financial injection is a form of temporarily used free funds of the organization for the purpose of further profits and protecting them from inflationary processes.

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Due to the fairly high liquidity of this type of investment, it is equated to a ready-made means of payment, therefore it serves as a security for enterprises for urgent obligations. In other words, in financial management, short-term investments are considered as equivalent to assets denominated in money.

Today, short-term financial investments are widely popular both among large corporations and companies, which are usually legal entities.

This happens due to the fact that, despite encouraging forecasts, the state of the economy is not the most stable and many investors have concerns about investing own capital in any long-term projects.

As a rule, investors' plans include purchasing and quick sale valuable papers. They do this in order to receive the expected profit within a short period of time (several months). It should be noted that when making short-term investments, sometimes use insider information, which is not always obtained from legal sources and does not always correspond to reality.

You also need to know that this type of investment, made in all kinds of certificates of deposit or deposits, short-term bonds, bills, savings certificates, and many others. etc. may not always bring significant income to the investor. For this reason, risks must be taken into account. If not so long ago during short-term investing it was possible not to political situation, then today these risks have enormous weight when assessing investment objects.

When making financial investments, both legal and private investors often seek assistance (analysis) from analysts who are able to correlate profits from invested capital and risks for several months in advance.

Analysis of financial investments. Basic tasks and goals

Analysis of financial investments is a set of management methods carried out in order to make a mutually beneficial decision on the use of the organization’s free funds. The level of efficiency of financial investments is calculated by comparison, expressed cash flow from resources and final results their applications. In general, this comparison in the general economy is an analysis of investments.

What are the challenges facing investment analysis?

• Firstly, it is the choice of the most highly effective investment among other investments in general.
• Next, finding among others the most effective investment portfolio.
• An important issue that is resolved by the analysis of financial investments is the calculation of the excess of results expressed in money, in other words, the profitability of these investments. Analysis of a financial investment allows an investor to calculate the profitability of his investments for this moment and for the near future.

Under any circumstances, the analysis of financial investments aims to motivate the investor’s decision to invest his own money in a specific organization, firm, company, production, etc.

Let us immediately note that during investment analysis, they often use special programs, allowing for multivariate analysis.

Accounting for short-term and long-term financial investments

All companies involved investment activities there is a need to keep records of financial investments. Essentially, value investments can have a current market value or a par value. The nominal value is the amount that is indicated directly on the form of any of the securities. The amount of the authorized capital is the totality of all shares at par value.

The current value of an investment is the price of exchange or sale of shares (security) between buyers and sellers of these assets. The price that is determined as a result of various promotions, is their market value.

In organizations, financial investments are recorded as assets either at the acquisition price or at cost. Cost includes dealer and agent fees, supplier fees, regulatory fees and stock exchanges, payment banking services, fees and taxes on fund transfers, payment for consultants’ services, etc.

Initially (at the time of acquisition), long-term and short-term investments are accounted for at the cost of their purchase, and then they can be reflected in cost in this way:

For long-term investments:

• purchase price;
• value with revaluation;

For short-term deposits:

• market price;
• lowest cost (either market or acquisition).

Profitability or loss due to changes in the market price of short-term investments are recognized in the reporting periods in which they occurred.
If we take analytical accounting, both long-term and short-term deposits, then it is carried out by the types of these investments, for example, shares, shares, bonds, and also by investment objects, i.e. by names of issuers.

Analytical accounting for financial deposits, provides the opportunity to obtain complete, timely, and reliable information. To do this, all shares owned by the company are described in the accounting journal.

This log contains the following information:

— name of the issuer,

— purchase, then par value for all securities,

- serial numbers,

- date of sale and date of acquisition,

- their total number and other points.

In cases where these securities are stored in depositories, in this magazine their details must be recorded.

Accounting for financial investments also involves conducting an inventory of them.. During inventory activities, the loans provided and the actual costs directly for the purchase of shares are checked. An analysis is carried out of the correctness of the execution of these securities, quantitative compliance with accounting data, the reality of their value, and the correct reflection of profitability or losses from transactions carried out with them.

In addition, during an inventory of current investments, it is important to reconcile the enterprise’s credentials and statements of organizations that perform the functions of maintaining a register and storing securities.

In its general sense, accounting for financial investments involves the use of general accounting tools and methods(registers, analytical and synthetic data, tax accounting, accounting, etc.).

Efficiency of financial investments

The main role in the process of justifying whether or not to make financial investments is played by determining their effectiveness. Investment project It is considered quite effective if, in addition to the safety of the investor’s invested funds, their stable increase is ensured.

The level of investment efficiency is determined by comparison with other types of investments. A economic assessment the effectiveness of investments is directly determined using statistical and dynamic methods: discounting, determining the current net worth, profitability, payback calculation, determination of estimated profitability standards, incl. and internal, etc.

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Types of investments (financial investments)

- a security certifying the amount of the deposit with a written certificate from the bank about the deposit of funds.

Types of financial investments and their assessment

The implementation of financial investments should be preceded by a thorough analysis of the market for financial assets, which contributes to the choice optimal option ensuring the reliability and profitability of investments.

Financial investments— investments in and securities of other organizations, acquisition costs; funds lent on the territory of Russia and abroad; deposits V credit organizations; receivables acquired on the basis of assignment of the right of claim, etc.

In accordance with PBU 19/02 “Accounting for Financial Investments”, the following assets must be included in the financial investments of an organization for accounting purposes: state and municipal securities, securities of other organizations, including debt securities, in which the date and cost of repayment determined (bonds, bills); contributions to the authorized (share) capital of other organizations (including subsidiaries and dependent business companies); loans provided to other organizations, deposits in credit institutions, receivables acquired on the basis of assignment of claims, etc.

The contributions of the partner organization under a simple partnership agreement are also taken into account as part of financial investments (Table 12.1).

Composition of financial investments

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

• own shares purchased by the joint-stock company from shareholders for subsequent resale or cancellation;
• bills issued by the organization-issuer of the bill and received by the organization-seller when paying for goods sold, products, work performed, services rendered (in payment for these goods (works, services), if the payer for them is the buyer himself;
• investments of an organization in real estate and other property that has a tangible form, provided by the organization for a fee for temporary use (temporary possession and use) for the purpose of generating income, i.e. assets that have a tangible form, such as fixed assets, inventories, as well as intangible assets that are not financial investments;
• precious metals, jewelry, works of art and other similar valuables not acquired for the purpose of common species activities.

The accounting unit for financial investments is selected by the organization independently in such a way as to ensure the formation of complete and reliable information about these investments, as well as proper control over their availability and movement. Depending on the nature of financial investments, the order of their acquisition and use, a unit of financial investments can be a series, batch, etc., a homogeneous set of financial investments.

The organization maintains analytical accounting of financial investments in order to provide information on the accounting units of financial investments and the organizations in which these investments are made (issuers of securities, other organizations in which the organization is a participant, borrowing organizations, etc.).

An organization needs to keep analytical records of financial investments. An organization can form in analytical accounting Additional information about the organization’s financial investments, including by their groups (types).

Paragraph 6 of PBU 19/02 separately stipulates what information about securities should be disclosed in this case. For government securities and securities of other organizations accepted for accounting, analytical accounting must contain at least the following information: name of the issuer and name of the security, number, series, etc., nominal price, purchase price, expenses associated with acquisition of securities, total quantity, date of purchase, date of sale or other disposal, place of storage. Features of assessment and additional rules disclosure in the financial statements of information on financial investments in dependent business companies are installed separately normative act in accounting.

Receipt and initial assessment of financial investments

In accordance with Civil Code RF securities are the movable property of the organization. Like any other property, they are subject to mandatory monetary valuation and are reflected in accounting. When accepted for accounting, financial investments are divided into two groups: by which the current market value can be determined and by which this cannot be done. The first group includes quoted securities, shares (if the founder mutual fund regularly publishes their price), as well as other financial investments whose current value is documented. In this case, financial investments are accepted for accounting at their original cost.

The initial cost of financial investments acquired for a fee from other organizations is recognized as the amount of the organization's actual costs for their acquisition, with the exception of value added tax and other refundable taxes (except for cases provided for by law Russian Federation about taxes and fees).

• amounts paid in accordance with the contract to the seller;
• amounts paid to organizations and other persons for information and consulting services related to the acquisition of these assets. If an organization is provided with information and consulting services related to making a decision on the acquisition of financial investments, and the organization does not make a decision on such acquisition, the cost of these services is attributed to financial results commercial organization(as part of operating expenses) or increase in expenses non-profit organization the reporting period when the decision was made not to purchase financial investments;
• remuneration paid to an intermediary organization or other person through which assets were acquired as financial investments;
• other costs directly related to the acquisition of assets as financial investments.

General and other similar expenses are not included in the actual costs of acquiring financial investments, except when they are directly related to the acquisition of financial investments.

The actual costs of acquiring assets as financial investments can be determined (decreased or increased) taking into account the amount differences that arise in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (notional monetary units), before accepting assets as financial investments for accounting.

If the amount of costs (except for the amounts paid in accordance with the agreement to the seller) for the acquisition of such financial investments as securities is insignificant compared to the amount paid in accordance with the agreement to the seller, the organization has the right to recognize such costs as other operating expenses of the organization, including reporting period, in which the specified securities were accepted for accounting.

The initial cost of financial investments made as a contribution to the authorized (share) capital of an organization is recognized as their monetary value, agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

The initial cost of such financial investments as securities received by an organization free of charge from the founders or other organizations and persons is recognized as:

• their current market value as of the date of acceptance for accounting. For the purposes of these Regulations, the current market value of securities is understood as their market price, calculated in the prescribed manner by the organizer of trading on the securities market;
• the amount of funds that can be received as a result of the sale of received securities on the date of their acceptance for accounting - for securities for which the market price is not calculated by the organizer of trading on the securities market.

The initial cost of financial investments acquired under agreements providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the value of assets transferred or to be transferred by the organization. The value of assets transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.

If it is impossible to determine the value of assets transferred or to be transferred by an organization, the value of financial investments received by the organization under agreements providing for the fulfillment of obligations (payment) in non-monetary means is determined based on the cost at which similar financial investments are acquired in comparable circumstances.

The initial cost of financial investments contributed to the contribution of the partner organization under a simple partnership agreement is recognized as their monetary value, agreed upon by the partners in the simple partnership agreement.

The initial cost of financial investments, the cost of which upon acquisition is determined in foreign currency, is determined in rubles by recalculation foreign currency at the rate Central Bank of the Russian Federation, effective on the date of their acceptance for accounting.

Securities not owned by the organization by right of ownership, economic management or operational management, but which are in its use or disposal in accordance with the terms of the agreement, are accepted for accounting in the assessment provided for in the agreement.

The initial cost of financial investments at which they are accepted for accounting may change in cases established by law and these Regulations.

For the purposes of subsequent assessment, financial investments are divided into two groups: financial investments for which the current market value can be determined in the manner prescribed by these Regulations, and financial investments for which their current market value is not determined.

Financial investments for which the current market value can be determined in the prescribed manner are reflected in the financial statements at the end of the reporting year at the current market value by adjusting their valuation as of the previous reporting date. The organization can make this adjustment monthly or quarterly.

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

Financial investments for which the current market value is not determined are subject to reflection in accounting and financial statements as of the reporting date at their original cost.

When purchasing financial investments using borrowed funds, the costs of loans and borrowings received are taken into account in accordance with the Accounting Regulations PBU 10/99 “Organization Expenses” and the Accounting Regulations PBU 15/01 “Accounting for Loans and Credits and the Costs of Their Service.”

One of the main components of financial investments are securities. To apply in accordance with the Civil Code of the Russian Federation for stock market Russia admitted the following types securities: government bonds, bonds, bills, checks, deposit and savings certificates, banking savings books bearer, simple and double warehouse receipts (and each part thereof), bills of lading, shares, privatization securities, housing certificates, as well as derivative securities - option certificates.

All securities must contain required details. Their absence or non-compliance entails the invalidity of the transaction made through them.

Purchase of securities

• amounts paid to the seller;
• the cost of information and consulting services related to the acquisition of these securities;
• intermediary remuneration;
• other costs directly related to the purchase of securities.

This list does not include interest on loans received for the purchase of securities (clause 3.2 of Order No. 2 of the Ministry of Finance dated January 15, 1997). From January 1, 2003, interest on such loans does not increase the cost of financial investments (securities) reflected in balance sheet account 58 “Financial investments”. They must be attributed to operating expenses(subaccount 91/2 "Other expenses").

The only exception is when the company uses the loan received for prepayment. Then the amount of interest must be increased accounts receivable(Clause 15 PBU15/01). But this must be done before the papers are accepted for accounting. Also, the costs of purchasing securities do not include general running costs(unless they are directly related to this purchase).

Example. The organization purchased 100 bonds from a third party. The price of each bond is 450 rubles. The brokerage commission amounted to 540 rubles. (including VAT - 90 rubles).

The accountant must make the following entries:

• debit of account 19 “Value added tax on acquired assets”, credit of account 76 “Settlements with various debtors and creditors” - 90 rubles. — VAT on brokerage services is reflected;
• debit of account 58/2 “Debt securities”, credit of account 76 “Settlements with various debtors and creditors” - 45,450 rubles. (45,000+
  + 540 - 90) - bonds are credited to the balance sheet.

In accordance with Tax Code Russian Federation securities are not subject to VAT, so there is no need to record incoming VAT on them.

The purchase and sale agreement may provide that securities (as well as services for their acquisition) are paid in rubles at the foreign currency exchange rate on the day the buyer transfers money. In such a situation, the purchase price is adjusted (increased or decreased) by the amount of the amount differences. True, this can only be done before the papers are accepted for accounting.

As a rule, the largest part of the purchase costs is the actual cost of the securities. If the share of all remaining costs does not exceed 5% of the amounts paid to the seller, then they can be recorded as operating expenses.

Example. Let's use the condition of the previous example.

Other costs for the purchase of bonds amounted to 1% (540 rubles - 90 rubles) / 45,000 rubles, which is less than 5%. Therefore, the accountant can take them into account either in subaccount 58/2 “Debt securities” or in subaccount 91/2 “Other expenses”. In the second case, you need to make the following entries:

• debit of account 76 "Settlements with various debtors and creditors", credit of account 51 " Current accounts"— 45,000 rubles (100 pcs. * 450 rubles) — money was transferred to pay for bonds;
• debit of account 76 “Settlements with various debtors and creditors”, credit of account 51 “Settlement accounts” - 540 rubles. — the brokerage company’s remuneration has been paid;
• debit of account 19 “Value added tax on acquired assets”, credit of account 76 “Settlements with various debtors and creditors” - 90 rubles. — VAT on brokerage services is reflected.

Financial investments, depending on the terms for which they are made, are divided into 2 types: long-term and short-term.

The return period for long-term financial investments exceeds 1 year. Such investments include contributions to the authorized capitals of other organizations, including costs abroad for the acquisition of shares, interest-bearing bonds, and the provision of loans.

The period for return or redemption of short-term financial investments does not exceed 1 year. This type of financial investment also includes investments in securities for which the maturity date is not established without the intention of receiving income for more than one year.

Account 58 “Financial investments” is intended for accounting of financial investments.

The procedure for recording loans in loan accounting accounts is as follows:

• debit account 58/3 "Loans provided",
• credit account 51 "Current accounts";

• debit of account 76 "Settlements with various debtors and creditors,
• credit to account 99 "Profits and losses";

• credit account 76 "Settlements with various debtors and creditors."

Party receiving borrowed funds, is obliged to pay value added tax to the budget.

When repaying loans received, the following accounting entry is made:

• debit of account 51 "Current accounts",
• credit account 58 "Financial investments".

Account 58 “Financial Investments” is intended to summarize information on the presence and movement of an organization’s investments in government securities, shares, bonds and other securities of other organizations, authorized (share) capital of other organizations, as well as loans granted to other organizations.

Sub-accounts can be opened for account 58 “Financial investments”:

58-1 “Units and shares”;

58-2 “Debt securities”;

58-3 “Loans provided”;

58-4 “Deposits under a simple partnership agreement”, etc.

Subaccount 58-1 “Units and shares” takes into account the presence and movement of investments in shares joint stock companies, authorized (share) capitals of other organizations, etc.

Subaccount 58-2 “Debt securities” takes into account the presence and movement of investments in government and private debt securities (bonds, etc.).

Financial investments made by the organization are reflected in the debit of account 58 “Financial investments” and the credit of accounts that record the values ​​​​to be transferred on account of these investments. For example, an organization’s acquisition of securities of other organizations for a fee is carried out in the debit of account 58 “Financial investments” and the credit of account 51 “Currency accounts” or “Currency accounts”.

For debt securities for which the current market value is not determined, the organization is allowed the difference between original cost and nominal value during the period of their circulation, evenly, as income is due on them in accordance with the terms of issue, be attributed to the financial results of a commercial organization or a decrease or increase in the expenses of a non-profit organization.

When writing off the excess of the purchase price of bonds and other debt securities acquired by the organization over their nominal value, entries are made in the debit of account 76 “Settlements with various debtors and creditors” (for the amount of income due on securities) and in the credit of account 58 “Financial investments "(for part of the difference between the purchase and nominal value) and "Other income and expenses" (for the difference between the amounts allocated to accounts 76

When additionally accruing the amount of excess of the nominal value of bonds and other debt securities acquired by the organization over their purchase value, entries are made in the debit of accounts “Settlements with various debtors and creditors” (for the amount of income due to be received on securities) and 58 “Financial investments” (for part of the difference between the purchase and nominal value) and to the credit of account 91 “Other income and expenses” (on total amount, attributed to accounts 76 “Settlements with various debtors and creditors” and 58 “Financial investments”).

Redemption (redemption) and sale of securities accounted for on account 58 “Financial investments” are reflected in the debit of account 91 “Other income and expenses” and the credit of account 58 “Financial investments” (except for organizations that reflect these transactions on account 90 “Sales”) ").

Subaccount 58-3 “Loans provided” takes into account the movement of monetary and other loans provided by the organization to legal entities and individuals (except for employees of the organization). Provided by the organization to legal and individuals(except for employees of the organization) loans secured by bills of exchange are accounted for separately in this subaccount.

Loans provided are reflected in the debit of account 58 “Financial investments” in correspondence with account 51 “Current accounts” or other relevant accounts. The loan repayment is reflected in the debit of account 51 “Current accounts” or other relevant accounts and the credit of account 58 “Financial investments”.

On subaccount 58-4 “Deposits under a simple partnership agreement,” the partner organization takes into account the presence and movement of deposits in common property under a simple partnership agreement.

The provision of a deposit is reflected in the debit of account 58 “Financial investments” in correspondence with account 51 “Current accounts” and other relevant accounts for accounting for allocated property.

Upon termination of a simple partnership agreement, the return of property is reflected in the credit of account 58 “Financial investments” in correspondence with the property accounts.

Analytical accounting for account 58 “Financial investments” is carried out by types of financial investments and objects in which these investments are made (organizations that sell securities; other organizations in which the organization is a participant; borrower organizations, etc.). Construction analytical accounting should provide the ability to obtain data on short-term and long-term assets. At the same time, accounting for financial investments within a group of interrelated organizations, about the activities of which a consolidated report is compiled financial statements, is maintained on account 58 “Financial investments” separately.