Kondrakov N.P. Accounting Accounting for income and expenses on financial investments. Disposal of financial investments. How to take into account securities

Receivables acquired under the assignment agreement requirements rightsThe Ministry of Finance of the Russian Federation has previously recommended to take into account as financial investments in the account (see the letter of the Ministry of Finance of Russia from 03.02.2000 N 04-02-05 / 1, etc.).

PBU 19/02 (p.41) provides that in accounting reporting Financial investments must be submitted to the division depending on the date of appeal (repayment) on short-term and long-term. At the same time, the criteria are not named using which the investments can be attributed to those. Traditionally it is believed that short-term is a period that does not exceed 12 months.

An accounting account plan provides that all investments in financial assets regardless of the terms of placement of funds should be reflected in the active account "Financial investments" without a special division for long-term and short-term.

Therefore, in the preparation of reporting, the organization should analyze all assets and determine as a state at the reporting date, which of them are long-term, and what short-term financial investments. When classified under urgency it is advisable to understand not the period of circulation of securities (time from the moment of emission until the repayment), and the degree of their liquidity, i.e. The possibility if necessary, it is easy to turn them into cash in the shortest possible time. With this approach to short-term investments should include investments in legalized securities, the purchase of which is carried out in the interests of the favorable room of temporarily free cash before the emergence of cash demand, as well as for the purpose of obtaining additional income.

Long-term financial investments are the premises of capital in legally independent organizations for a long time (minimum for more than a year) and are carried out in order to maintain certain entrepreneurial activities or commercial connections.

Building analytical accounting should provide the possibility of obtaining information on short-term and long-term assets, for which the account can be discussed to take into account short-term and long-term financial investments.

PBU 19/02 does not divide securities to those applying to the organized securities market (hereinafter referred to as Orcs) and not accessing. It shares financial investments on those on which one can determine the current market value, and those for which it is not defined. But, since in chapter 25 of the Tax Code of the Russian Federation, all securities are divided into two categories: applying and not accessing Orcs, then the maintenance of such accounting is possible to be carried out through second-order subaccounts.

In view of the wide variety of types of assets, which are attributed to financial investments, the Ministry of Finance of the Russian Federation in P.5 of PBU 19/02 determined that the organization independently chooses the unit of accounting of financial investments, based on the specifics of the organization's activities. The choice of such a unit should ensure the formation of complete and reliable information on these investments, as well as proper control over their presence and movement. As a unit, depending on the nature of the investment, a series, a batch, and the like can be selected. Uniform totality. In the context of analysts, it should be reflected (p. 6 PBU 19/02) and the name of organizations in which these investments were implemented (issuers of securities, borrowing organizations, organizations whose participant is organization, etc.).

To keep the book of accounting of securities, as prescribed P.6 of the Order of the Ministry of Finance of the Russian Federation N 2, PBU 19/02 does not require. However, the information it contained should be obtained from analytical accounting (p. 6 PBU 19/02). According to state and other securities in analytical accounting, at a minimum of the following information should be formed: the name of the issuer and the name of the security, the number, series, etc., the nominal price, the purchase price, the costs associated with the acquisition of securities, the total number, Purchase date, date of sale or other disposal, place of storage. Emission securities are better to consider in the context of individual issues, each of which has its own registration numberindicated in extracts from the register of shareholders and other documents.

In what form and how to conduct analytical accounting, the organization must solve independently. Someone can come to the decision that on securities it is better to lead such a book of accounting.

Subaccounts may be open to accounting for various types of financial investments in accordance with the account plan.

58-1 "PAI and stock";

58-2 "Debt securities";

58-3 "loans provided";

58-4 "Deposits under a simple partnership agreement" and others.

The work plan of the bills is approved in the order of the organization's accounting policy.

4. How to take into account securities

4.1 What papers are valuable

The Civil Code of the Russian Federation (paragraph 1 of Article 142 of the Civil Code of the Russian Federation) establishes that the Securities is a document certifying the compliance with the established form and obligatory details of property rights, the implementation or transfer of which is possible only upon its presentation. With the transfer of security, all the rights in the aggregate are transferred.

The existence of non-documentary securities, according to which the obligation of issuers is expressed as a record on a special account. Implementation I. transfer rightscertified by such valuable paper is carried out by fixing the right in a non-documentary form in a special register (ordinary or computerized) person who received a special FCCB license. This may be the depositary, then registration is carried out on the depot account, or a specialized registrar, then registration is carried out on the personal account in the system of maintaining the register of securities owners. Bill due to Article 4 of the Federal Law of 11.03.97 N 48-FZ "On Simple and Transfer Wrecked" cannot be uncertified.

Securities include: state bond, bond, bill, check, deposit and savings certificates, banking savings book for bearer, billiards, action, privatization securities and other documents that are related to securities in accordance with securities (Article 143 of the Civil Code of the Russian Federation). A detailed definition of each type of securities is given by federal law of April 22, 1996 N 39-FZ "On the securities market".

Currently, the securities are also related to:

Simple and double warehouse certificate (Article 912 of the Civil Code of the Russian Federation);

Housing certificate as a special type of bonds (paragraph 2 of the provisions on the release and circulation of housing certificates);

Mortgage (paragraph 2 of Article 13 of the Federal Law of 16.07.98 N 102-FZ "On Mortgage (Pledge of Real Estate)";

Investment Pai (p.2 of the Decree of the President of the Russian Federation of 26.06.95 N 765);

Optional certificates for promotions and bonds (claim 1 of the RFKB of the Russian Federation of 09.01.97 N 1).

Em session securities - Any securities, including non-documentary, which is characterized simultaneously by the following features:

Enshrines the set of property and non-property rights subject to certificate, assignment and unconditional implementation in compliance with this federal law of form and procedures established by this Federal Law;

Posted releases;

It has an equal volume and timing of the implementation of rights within a single issue, regardless of the time of acquisition of a security (Article 2 of the Federal Law of April 22, 1996 N 39-FZ).

These features are the promotions, bonds, housing certificates, investment pairs, optional evidence.

Optional certificates for shares and bonds (with the exception of state-owned bonds and bonds of municipalities) are derivatives (secondary) securities (clause 1 of the decision of the FCSB from 09.01.97 N 1 "On the optional certificate, its application and approval of the emission standards of optional evidence and their prospectuses emissions "). Operations with such securities are operations with financial instruments of urgent transactions. According to paragraph 1 of Article 280 in this case, the taxpayer independently chooses the order of taxation of such an operation.

Futures are a special type of transactions not specified in the Civil Code of the Russian Federation, but not prohibited by applicable law. Futures is neither valuable paper, nor property, nor any kind of property rights. This is a deal that creates or terminating property rights. So futures are not put on the balance as financial assetincome generated, and reflected through an account as receivable debt.

The moment of transition of ownership of securities is established in accordance with Article 28, 29 of the Federal Law of April 22, 1996 N 39-FZ "On the securities market". On issuing securities (stocks, bonds), the right of ownership passes at the time of translation of them from some personal accounts in registers or deposits in depositors to other personal accounts or depot account. If the valuable paper is released in paper form, the ownership of it goes at the moment of reissuing its certificate to the new owner.

The Tax Code gives the definition of applying securities (clause 3 of Article 280). Assigned securities to the organized securities market for income tax is recognized by the following conditions:

1) if they are allowed to appeal at least one trade organizer, which is entitled to this right in accordance with national legislation;

2) if information about their prices (quotations) is published in the media (including electronic) or can be represented by the Organizer of Trade or another authorized person to anyone interested in three years after the date of operations with securities;

3) If the market quotation is calculated on them when it is provided for by the relevant national legislation.

Under the market price quotation is understood as the weighted average price of securities on transactions committed during the trading day through the trade organizer. If, on the same valuable paper, the transactions were made through two or more organizers of trade, the taxpayer is entitled to independently choose a market quotation for one of the organizers of trade. In the event that the weighted average price is not calculated by the trade organizer, then half of the sum of the maximum and minimum prices made during the trading day through this trade organizer (clause 4 of Article 280 of the Russian Federation) is taken.

4.2. Purchase of securities:

PBU 19/02 introduces a new concept - the initial value of financial investments (P.8). It is in it that financial investments are accepted for accounting. PBU provides various methods determining the initial value of financial investments depending on the procedure for their acquisition or admission to the organization.

Financial investments can be:

Acquired for the fee;

Purchased at the expense of borrowed funds;

Included in the account of the contribution to the authorized (share) capital by another organization;

Obtained by the organization for free;

Acquired under contracts that provide for the fulfillment of obligations of non-monetary funds;

Made to the deposit under a simple partnership agreement.

Features of the formation of the initial value of financial investments The author will consider the example of the acquisition of securities in view of the greatest prevalence of variations in the acquisition of this particular type of financial investments.

for fee

The initial cost of securities acquired for the fee includes (claim 9) the amount of the actual cost of the Organization for their acquisition (with the exception of VAT and other reimbursed taxes).

The actual costs of acquiring these types of financial investments are (claim 9):

Amounts paid in accordance with the Seller's contract;

The amounts paid for informational and consulting services, as well as mediation remuneration, under the Commission agreement, Agency or Guarantee to a third-party person or organization, which are paid when purchasing financial investments.

The list of actual costs is open and provides for the possibility of incorporating other similar costs, with the exception of general and other expenses that are not directly related to the acquisition of assets as financial investments.

Organizations are granted the right to independently determine the amount of additional costs associated with the acquisition of an asset (paragraph 11). If compared with the amount you need to pay the seller under the contract, other costs are considered not significant, it is entitled to take into account them as part of other operating expenses in the reporting period in which securities were taken to accounting. The level of materiality should be enshrined in the organization's accounting policy. Usually it is 5% of the corresponding indicator.

It happens that the organization took advantage of information or consulting services in connection with the decision to acquire financial investments, but did not have acquired these assets. Then these costs are taken into account as part of operating expenses and refer to the financial results of the commercial organization of the reporting period when it was decided not to acquire financial investments (P.9 PBU 19/02). A non-profit organization relates these costs to increase the costs of a non-profit organization.

In the Tax Code of the Russian Federation, the list of expenses for the acquisition of securities is absent. Deciphering expenses was given in guidelines for the application of chapter 25 "Income tax" Part of the second of the Tax Code Russian Federation, editors, approved by the Order of the Ministry of Education and Science of Russia of 26.02.2002 N BG-3-02 / 98. Direct costs associated with the acquisition and implementation of securities, expenses were attributable to pay for services of specialized organizations and other persons for consulting, information and registration services; remuneration paid by intermediaries (including payment for services for depositaries related to the transfer of ownership), and remuneration paid to organizations providing conclusion and execution of transactions; Other substantive and documented direct expenses related to the acquisition and sale of securities.

The Tax Code of the Russian Federation (paragraph 8 of Article 2080), in principle, provides for the fact that the taxpayer can independently choose the types of securities, according to which other income and expenses provided for by 25 head of the Tax Code of the Russian Federation may also be included in income and expenses.

As for the "entrance" VAT associated with the services of the acquisition of securities, then the clarity is currently not on this issue in the legislation. And the opinions of specialists in this matter are diverged.

VAT sums paid by a consultant or an intermediary for their services are not taken to deduct, since the private paper acquired by the Organization is not used in the production and sale of goods (works, services) or other operations recognized as an inclusion of VAT.

If the purchased goods (work, services) are used in activities not subject to taxation (exempt from taxation) under paragraphs 1-3 of Article 149 of the Tax Code of the Russian Federation, then the "entrance VAT" is taken into account in the costs of the costs taken to deduct when calculating income tax organizations (PP.1 of paragraph 2 of Article 770 of the Tax Code of the Russian Federation). And the turnover on the implementation of securities is exempt from VAT in accordance with paragraph 12 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation. Therefore, the input VAT must be taken as part of the costs when determining tax base According to profits.

A similar opinion was previously expressed by the Ministry of Finance of Russia, in particular in letters from 27.01.99 N 04-02-05 / 1, dated December 29, 1997 N 04-03-11. VAT for services related to the acquisition of securities is included in the credentials of the security as an integral part of the "actual costs".

When is the input VAT on costs directly related to the acquisition of securities, should be taken as part of the costs?

It is obvious that the validity of these expenses will arise when implementing (disposal) of the securities themselves.

Example 1.

The company in 2003 acquires on the stock exchange through the broker (intermediary) shares of OAO Gazprom in the amount of 100,000 rubles. Intermediary remuneration Broker is 1,200 rubles, including VAT 200 rubles. The organization suffered the costs of re-registration of shares in the shareholder register in the amount of 600 rubles, including VAT 100 rubles.

IN this case Perhaps two options for accounting for the initial value of securities. Considering that the cost additional expenses Compared to the value of securities, less than 5% (1800/100000) is less than 5% (1800/100000), the organization may take into account additional costs as part of operating expenses.

101 800 rub. - transfer funds to pay securities and services of intermediaries;

101 800 rub. - Securities are credited after receiving documents on the transition of ownership of them at actual value, taking into account VAT.

100 000 rubles. - Securities are credited after receiving documents on the transition of ownership of them at actual value;

1 800 rub. - The cost of intermediaries is taken into account as operating expenses (with VAT).

It seems that the tax authorities will insist at exclude in order to tax data costs from the current tax base for profit, since the securities themselves remain on the balance sheet, and the mediation services for the current production activities of the organization do not have. Therefore, in the view of the author, it is better to reflect the operation on the first type, in the future, when retireing securities, take into account all the costs of its acquisition, including intermediary remuneration as the initial cost of departure papers in tax accounting.

The contract for the purchase of securities may not be agreed that their cost or intermediary services on their acquisition are paid in rubles in the amount equivalent to the amount in foreign currency (conditional monetary units). PBU 19/02 (§ 10) describes the rules for accounting for financial investments in this situation. The actual acquisition costs can be determined (decreased or increased) taking into account the sum of differences arising before the adoption of assets as financial investments in accounting.

It is possible to give an example with the acquisition of securities on the terms of partial payment, when the transition of ownership of paper occurs until their full payment.

Example 2.

The company in 2003 acquires shares in the amount of 1200 cu On the terms of 50% prepayment. Payment is made in rubles at the rate set by the Central Bank of the Russian Federation for $ 1 per day of listing.

The transition of ownership of shares is carried out on the day of receipt by the seller. The course at the date of the transfer of pre-payment amounted to 27 rubles. / USD, on the date of the final settlement, 29.2 rubles. / USD. Revenues and costs for income tax purposes are determined by the method of accrual.

16 200 rubles. (1200 USD x 50% x 27 rubles / usd) - the advance is listed on the basis of the seller's account;

32400 rub. (1200 USD x 27 rubles. / USD) - received received securities at the rate of the Central Bank of the Russian Federation at the date of charge;

16 200 rubles - the amount of preliminary payment is assigned;

17 520 rub. (1200 USD x 50% x 29.2 rubles / usd) - listed balance of debt to the seller;

1 320 rub. (32 400 - 16 200 - 17 520) - on the basis of accounting certificate Reflects the negative sum of the difference formed after the adoption of securities accounting.

due to borrowed funds

Clause 9 of PBU 19/02 determines how the initial assessment of financial investments should be formed if they are purchased at the expense of borrowed funds. In this case, paragraph 11 of PBU 10/99 and paragraph 14 and 15 of PBU 15/01 should be guided.

This means that interest accrued by the organization on the borrowed funds provided to it until the adoption of financial investments in accounting is included in the initial value of these investments. For example, in the case of the use of borrowed funds for pre-payment of financial investments, receivables increases in the amount of interest (paragraph 15 of PBU 15/01).

Interest accrued by the Organization after taking into account financial investments are taken into account in the composition of operating income and are subject to inclusion in the financial result of the organization.

Example 3.

The organization received in March 2003 in the bank a loan for the acquisition of shares of another company in the amount of 400,000 rubles. For a period of 4 months. According to the Agreement, interest on the loan at a rate of 24% per annum is debited by the Bank from the settlement account of the organization. Obtained credit funds The broker was listed in the enterprise. In April, the broker was acquired for the organization a stake in 400,000 rubles. The amount of the broker's remuneration was 12,000 rubles, including VAT 2000 rubles.

The following wiring will be made in accounting:

400,000 rubles- received a bank loan;

400,000 rubles- listed means broker for the acquisition of shares;

8 000 rub. - expenses for interest payments are included in the actual costs of acquiring shares;

12,000 rubles - a broker remuneration is listed;

420,000 rubles. (400 000 + 8,000 + 12 000) Rub. - Adopted to accounting of shares at the initial value.

In the future, after receiving securities until the loan repayment:

8 000 rubles - reflected in the composition of operating expenses accrued interest under the contract.

downloadable

Securities are obtained free of charge, mainly under the contract of donation. According to the contract of donation, one side reports free of charge or undertakes to transfer property to the other Party (Article 572 of the Civil Code of the Russian Federation). Commercial organizations can give each other property worth not more than 5 minimum wages (clause 4 of Article 575 of the Civil Code of the Russian Federation), i.e. 500 rubles. If at least one of the participants in the contract of donation will either individual, the cost of the gift is not limited to anything. If a commercial organization still received free of charge from another such company than 5 minimum welfare, this transaction may be invalid when submitted by one of the interested laws of claim in court. This can be made interested persons (owners of the organization, shareholders, etc.) for 10 years from the date of gratuitous transfer of property (paragraph 1 of Article 181 of the Civil Code of the Russian Federation). If the transaction is invalid, the organization will be obliged to return to the donor all the property received from it. It happens that by this time such property is no longer listed in the organization. Then the firm will have to compensate the cost of the transferred property with money (paragraph 2 of Article 167 of the Civil Code of the Russian Federation).

The initial cost of securities received by the organization is free, depends on whether these papers are listed on the ORTB or not (paragraph 13 of PBU 19/02). If securities are quoted in the securities market, then with their gratuitous receipt, they are taken to account at the current market value at the date of adoption of accounting.

Sources of information about market prices can be recognized:

Official information on stock quotes (transactions held) on the closest to the location (place of residence) of the Seller (Buyer) stock exchange;

In the absence of transactions on the specified stock exchange or during the implementation of (acquisition) on another stock exchange - information on stock quotes (transactions held) on this other stock exchange;

Information about international exchange quotes;

The quotation of the Ministry of Finance of Russia on state securities and obligations.

On securities for which the market price is not calculated by the market price, initial costs in the case of free receipt will be the amount of funds, which can be obtained as a result of their sale at the date of their acceptance of accounting.

Example 4.

The organization received in 2003 under the Darment Agreement. Their market value is confirmed in writing Moscow stock Exchangeth in the amount of 1200 rubles.

The following wiring will be made in accounting:

1200 rub. - reflected in the composition of non-revenue income, the cost of free of fundamental values.

And for accounting purposes, and for purposes tax accounting The cost of free valuables refers to non-dealer income (P. 8 PBU 9/99 and paragraph 8 of Article 250 of the Tax Code). The tax base for profits increases by the entire current market value for the valued assets during their preparation.

at the expense of the contribution of another organization to the authorized (share) capital

The initial value of financial investments made to the deposit in the authorized (share) capital of the organization is recognized money Evaluationagreed by the founders (participants) of the organization (pp.12 of PBU 19/02). This estimate is fixed, usually, in the constituent documents of the organization.

In cases established by law, the cost of the implanted financial investments is confirmed by an independent appraiser. In what cases, this requires the Federal Law of December 26, 1995 N 208-FZ "On Joint-Stock Companies", it is said in section 7 "How to take into account the contribution to the authorized capital and income on it."

As for the limited liability companies, according to claim 1 of Article 15 of the law N 14-ФЗ contribution to the authorized capital of society can be money, securities, other things or property rights or other rights that have a monetary assessment.

The monetary assessment of non-investigative contributions to the authorized capital of the Company introduced by participants of the Company and those accepted by third parties is approved by the decision of the General Assembly of the Company's participants adopted by all participants in the Company unanimously. At the same time, if the nominal value of the share of the received participant paid by a non-monetary contribution is more than two hundred minimum sizes. wagesinstalled federal law At the date of relevant changes in the Charter of the Company, such a contribution should be assessed by an independent appraiser. The nominal value of the share of a new participant in this case cannot exceed the amount of estimation of the specified contribution determined by an independent appraiser (paragraph 2 of Article 15 of the Law No. 14-FZ).

under contracts providing for fulfillment of obligations

non-monetary means

The initial value of securities acquired under contracts involving the fulfillment of obligations (payment) by non-monetary means is recognized as the cost of assets transferred or subject to transmission by the Organization (pb 14/02). 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 transferred or to be transferred to the Organization, the cost of financial investments is determined on the basis of the cost, in comparable circumstances, similar financial investments are purchased.

Example 5.

The organization under the Treaty of Mena transfers the list of 9,000 rubles to payment of stock. Its market price at the time of the transfer is 12,000 rubles.

The following wiring will be made in accounting:

12 000 rub. - reflected the cost of the object of fixed assets transmitted to the payment of shares under the Mena Treaty, based on the market value;

2000 rubles. - Accrued VAT from the cost of the transmitted computer.

For simplicity, the operation to write off the accrued depreciation and determining the residual value to omit.

9 000 rubles. - the residual cost of the computer is written off;

1 000 rub. - determined financial result under the contract of exchange;

12000 rub. - accepted for accounting of stocks received under the contract of exchange at the initial cost equal to the value of the exchange property;

12000 rub. - The mutual requirements of the parties will be credited with the fulfillment of obligations under the Mena Treaty.

4.3. Storage costs

Storage of securities is carried out at the office of the organization, in the depositary or in the bank. Documentary securities are stored at the box office, the depositary, usually carries out accounting and storage of non-documentary securities.

Depositary - This is a professional participant in the securities market, which provides services for storing certificates of securities or their accounting and transfer of property rights to securities. The activity of the depositary is regulated by the Customer's Depositary Treaty (Depot Account Agreement).

When storing securities in the depositary, they continue to be listed on the balance sheet of the organization, since the ownership of them does not go to the depositary. At the same time, the accounting of securities is carried out in storage places (depositories) or depot accounts.

The costs of servicing the 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. They are recognized as operating expenses of the organization (p.36 PBU 19/02). In accounting, they are reflected in the debit of the account and the loan of accounts for the calculation with a specific organization. In the income statement, the costs associated with the service of securities are shown on the article "Other operating expenses". Services of depositories and bond maintenance recorders are not exempt from VAT. According to the clarification of the Ministry of Finance of Russia from 06.10.98 N 04-02-05 / 3, VAT sums on services used during the period of securities on the organization's balance sheet are related to the accounting of operating expenses and are reflected in the financial statements under the article "Other operating expenses".

In tax accounting, expenses related to the service of acquired securities, including payment of the services of the registry holder, depositary, costs associated with obtaining information in accordance with the legislation of the Russian Federation, and other similar costs in accordance with paragraph 4 of paragraph 1 of Article 265 The NK of the Russian Federation refer to non-deactive.

Because the expenses themselves are taken into account in the composition nonealization expensesThe VAT paid when acquired them must be taken into account in their composition at the time of the recognition of the expenses themselves in the presence of appropriate documents that allow incorporated VAT to expenses.

4.4. Cost at retirement

PBU 19/02 Sets new order determining the cost of financial investments in their disposal.

The disposal of securities 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. (p.25 PBU 19/02). The date of disposal of investments is determined on the date when the ownership of the ownership is transferred to the new owner of financial investments, financial risks associated with financial investments (risk of price change, the risk of displays of the debtor, the risk of liquidity, etc.).

The procedure for determining the value of the departure financial investments is varied for "quoted" financial investments and "neotable". If the financial investments are eliminated, according to which the current market value is determined, then their value is determined by the organization based on the latest estimate (P.30 PBU 19/02).

Securities can be evaluated when removing the average initial cost and according to FIFO.

It is difficult to say that this is for the "latest assessment" method, and whether it is the "Lifto" method, which is allowed and tax accounting. Taking into account the requirements of PBU 19/02, constantly overestimate the quoted securities at the reporting date seems to be the most secure choice in both methods for taking into account the FIFO method, determined by each date of disposal of securities (the so-called method of sliding FIFO).

If financial investments are eliminated, according to which the current market value is not determined, then their cost can be determined by one of three ways:

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 choice of one of these methods is allowed for each group (view) of financial investments and must be enshrined in accounting policies as its element (paragraph 26 of PBU 19/02).

Detailed examples of using each of the evaluation methods in the disposal of financial investments are given in Appendix to PBU 19/02, and the author does not consider it possible to stop.

We only note that when using FIFO and the average initial cost methods, two options are possible: weighted or sliding their assessment. A sliding assessment makes it possible to use it for each date of operations, which is very convenient when computer processing information in accounting programs. These methods were also earlier, but officially they were not described. The use of a moving method gives more reliable results and has always been supported by tax authorities when checking. Indeed, for example, with analytics on a specific type of securities, in most accounting programs you can see the specific number and the total cost of this category for every day. Dividing the total amount by quantity, it is convenient to check the cost of the disposal unit of this type of investment. This makes it possible to automate in the accounting program to obtain a financial result from the disposal of each type of financial investment on each date of its disposal.

Compare the methods of writing off securities with methods allowed in tax accounting. When implementing or otherwise, the disposal of securities, in accordance with the taxation adopted accounting policiesThe organization independently chooses one of the following discriting methods for the cost of retired securities (paragraph 9 of Article 280 of the Tax Code of the Russian Federation):

1) at the cost of the first time of acquisitions (FIFO);

2) at the cost of the last acquisitions (lifeth);

3) at the cost of a unit.

In order not to conduct a separate tax accounting, it is better to choose a method for determining "at the cost of each unit" to account for "necotable" securities, which is allowed for these types of investments and tax, and in accounting.

5. Is the initial price of financial investments

PBU 19/02 introduced a new norm, allowing to quote the initial value of financial investments, according to which they were adopted to accounting records (paragraph 18). For this purpose, PBU introduces a new concept of "subsequent assessment".

For the subsequent assessment, financial investments are divided into 2 groups (p.19):

Financial investments for which the current market value can be determined;

Financial investments for which the current market value is not determined.

Each group has its own rules for changing the initial value of financial investments.

for quoted

Financial investments on which the current market value can be determined is, as a rule, financial investments in quoted securities.

These assets are reflected in the accounting reporting at the end of the reporting year at the current market value by quotes their assessment to the previous reporting date (clause 20). At the request of the organization, such a quotation can be made monthly or quarterly.

This is a mandatory rule: quoted securities must be overestimated in accounting, i.e. Their initial cost changes necessarily. The choice of organization can only be the frequency with which the initial cost of quoted papers will change in the balance sheet.

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. It is reflected on the loan (debt) of the account (as part of operating income or expenses) in correspondence with the account. A non-profit organization has a difference reflected as an increase in income or expenses in correspondence with accounting account of financial investments.

If earlier quoted securities at a reporting date, the current market value is not determined by the Bid Organizer, it is necessary to reflect its value in accounting at the cost of its last estimate (clause 24).

The novelty of this rule is that, in obligatory, the initial cost of quoted securities should be changed and comply with a market confirmed assessment. Such a procedure makes it possible to constantly reflect the market value of the property in the balance sheet, which is owned by the organization for each reporting date.

And in the tax accounting and positive, and the negative difference received during the revaluation of securities at market value, in order to calculate the income tax is not taken into account (sub.24 p.1 of Article 251 and paragraph 46 of Article 270 of the Tax Code of the Russian Federation). This provision concerns both professional and not professional participants securities market.

Here you should remember the previously existing position in accounting. Participants in the securities market were not obliged to overestimate securities at market value at mandatory. According to paragraph 3.5 of the Order of the Ministry of Finance of the Russian Federation N 2 and paragraph 5.1. RESOLUTIONS OF FCSB N 40 Quality securities at the end of the year (neighborhood quarters) were recorded in the balance sheet at a market value if it was lower than the book value. The value of securities was adjusted to the amount of the reserve for impairment of investments in securities created by the financial results of the organization at the end of the reporting year. This was not a revaluation, the initial value of financial investments remained unchanged. And in the amount of falling the price, a reserve was created, which is minus the quoted securities and reflected in the balance sheet at the reporting date.

In non-professional participants in the market, the amount of deductions to the reserve and reserve reserve for the financial result were not taken into account for tax purposes.

However, professional participants in the securities market that carry out dealer activities based on licenses issued in the prescribed manner, such operations with reserve could be taken into account for tax purposes (Article.300 of the Tax Code of the Russian Federation). To do this, they needed to determine income and expenses by the accrual method.

Now PBU 19/02 speaks of a reserve on the non-nobility securities, which we say below. And for quoted securities it is necessary to make their revaluation.

Therefore, if it is strictly followed by the wording of the Tax Code of the Russian Federation, then the revaluation of the quoted securities, which, in obligatory manner, should now produce all participants in the securities market, does not affect the tax base of profits. It turns out injustice. When the course falls on the quoted securities, professional participants cannot take into account the revaluation for tax purposes, since it is named with reassessment, and earlier they created a reserve for the same amount that could take into account during the taxation of profits. The essence, the meaning of the operation remained the same, and because of the fact that in the Tax Code of the Russian Federation, this new procedure is not taken into account, professional participants will not be able to take advantage of this benefit.

By the way, in accordance with paragraph 45, the Regulations on the conduct of accounting and accounting reporting in the Russian Federation assessment of investments at market value is provided only for shares listed on the stock exchange or special auctions whose quotes are published regularly. Apparently, after the adoption of PBU 19/02, changes will be made to the accounting position.

for non-nested

To financial investments in which the current market value is not determined include investments in authorized capital, under a simple partnership agreement, in certain types of securities, etc. They are reflected in accounting and reporting at the reporting date at the initial value (p.21 of PBU 19/02).

As a rule, their initial cost does not change. During the impairment of these types of investments, reserves are created. In the financial statements, the non-compatible financial investments on which reserves have been created, are recorded at the initial cost over the back of the created reserve. The procedure for the formation of reserves The author will consider in Section 6 reserves for impairment of non-optical financial investments.

The exception is made only for debt securities. If the current market value is not defined, then the commercial organization is allowed to the difference between the initial and nominal value during the period of their appeal evenly as the income is due on them in accordance with the terms of the income or the financial results (as part of operating income or expenses) ( .22 PBU 19/02). A non-profit organization can attribute this difference to a decrease or increase in costs.

This norm applies when debt securities (for example, bonds) are purchased at a price other than nominal (i.e. indicated on the bond).

If the initial cost of the purchased papers is higher than the nominal value, then with each accrual of income due on them, a part of the difference between the initial and nominal value is made.

If the initial cost is lower than the nominal, then partially contains part of the difference.

In both cases, part of the difference is written off (decisive) based on total amount Differences and established frequency of income payment. By the time repayment book value reaches nominal.

Pay attention to the reader to a permits, which is not mandatory. This provision is not new. According to paragraph 44, the provisions on accounting on the difference between the amount of actual costs for the acquisition and the nominal value of debt securities are permitted during the period of their appeal evenly as the income due on them is credited to financial results. The decision made the organization must consolidate in accounting policies.

Example 6.

The organization has acquired bonds for 109,000 rubles. The maturity of the bonds is equal to 3 years. Nominal value of bonds - 100,000 rubles. According to bonds, the percentage at a rate of 20% per annum is paid annually. The organization has decided in accounting policies on debt securities to reflect them on a changing value (bringing to nominal value by adjusting accounting cost As income generation during the appeal period).

The following wiring will be made in accounting:

109 000 rub. - reflected the initial cost of bonds in the amount of actual costs;

20 000 rubles. (100,000 x 20%) - Received interest income on bonds for the first year;

3 000 rubles. (9 000/3) - 1/3 part of the difference between the initial and nominal value of the bond for 1 year;

15 000 rubles. (20 000 - 5 000) - reflected amount net income For bonds for the first year.

Over the next years before the repayment of the bonds, the organization repeats the three last postings. As a result, at the time of repayment of bonds, their carrying cost will be brought to a nominal - 100,000 rubles.

Similarly reflects the amount of leading the initial cost up to the nominal. For this reason, the current financial result will be higher.

In the accounting reporting on debt securities, according to which the current market value was not determined, (p.42 PBU 19/02) is subject to disclosure, taking into account the requirements of the materiality of information:

About the methods of their assessment when their disposal;

The difference between the initial cost and the nominal value during the period of their appeal, accrued in accordance with the procedure established by paragraph 22 of PBU 19/02;

The data on their assessment for the discounted cost, the magnitude of their discounted value, on the applied discounting methods (disclosed in explanations to the accounting balance sheet and the income statement).

6. Provisions for impairment of non-compliant financial investments

PBU 19/02 introduces the new concept of "impairment of financial investments". This concept applies only to financial investments for which the market value is not determined. The impairment (p.37) means a sustainable reduction in the cost below the value of the economic benefits that the organization expects to obtain from these financial investments under normal conditions of its activities.

In order to admit that investments are depreciated, the simultaneous presence of the following conditions is necessary:

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.

PBU 19/02 calls specific examples Situations in which financial investments impairment may occur (clause 37):

The emergence of the Organization of the Issuer of Securities Owned from the Organization, or its debtor under the loan agreement for bankruptcy, or by the announcement 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.

In case of such trends, the organization should verify that establish the presence of conditions for a sustainable reduction in the value of financial investments. The organization must ensure confirmation of the results of the specified verification.

If the verification confirms the cost reduction, the organization creates a reserve for impairment of financial investments. The reserve is created by the difference between the accounting and calculated value of these financial investments.

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

In financial statements, the cost of such financial investments is shown at the discount value less educated reserve under 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 specified check For reporting dates of intermediate accounting reporting * (1).

To form a generalized information about the presence and movement of reserves, the regulatory account "Reserves for impairment of investments in securities" is intended.

It is possible that with the introduction of PBU 19/02 and making changes to the Ministry of Finance of the Russian Federation to the account plan, it will be referred to as "reserves for impairment of investments in financial investments."

Created reserves for impairment of investments in non-monotored financial investments.

The change in the value of the reserve (adjustment) under the impairment of investments in non-nominal finishesions occurs in case of further changes in their estimated cost at the end of the reporting period of the accounting record:

Increased (reduced) the value of the reserve for impairment of investments into non-monotored financial investments.

The reserve is written off on financial results (in operational income) in two cases:

When selling or other than the disposal of financial investments, which the reserve was created;

If there is no further sustainable substantial reduction in the cost of these investments.

The debt of the reserve is carried out at the end of the year or the reporting period in which the disposal of these financial investments of the accounting record:

Produced partial or full payment cash contribution to the authorized capital of another legal entity;

Associated financial investments are fully paid investments in the evaluation of constituent documents.

If the contribution is transmitted by non-monetary means, such as the main tool or intangible asset, then between the estimated value of the property and the cost, on which this property was purchased or is listed at the transmitting side, the difference may be formed (that is, profit and loss will occur). This difference in accounting will be reflected in the composition of operating income or expenses.

Example 7.

The organization in 2003 transfers to the authorized capital as a contribution to the main remedy for the initial value of 10,000 rubles. (without VAT). VAT in the amount of 2000 rubles. was taken to deduct from the budget earlier. The residual value of the mainstream at the time of the transfer is 6000 rubles, accrued depreciation - 4000 rubles.

By agreement between the founders, the assessment of this fund is defined in 8,000 rubles.

In accounting, the transmission side (shareholder) will be made by the following entries:

10 000 rub. - written off the initial value of the acquired fundamental means;

8000 rub. The initial value of financial investments in the authorized capital of another organization is reflected (in the monetary assessment of the OS facility agreed by the founders) on the basis of an act of acceptance and transmission.

This accounting wiring is carried out if the contribution is full payment. If the property is transmitted in the order of partial payment, then accounting wiring is carried out using an account, as with partial money pay.

In accordance with subparagraph 4 of paragraph 3 of Article 39 of the Tax Code of the Russian Federation, the transfer of property as a contribution to the authorized capital of the economic society is not recognized for tax purposes by the implementation of this property. Therefore, the cost of fixed assets made as a contribution is not subject to VAT.

If new property has been purchased, and the deduction of the "entrance" VAT is not yet made on it yet, but it is known that it will be transferred to the contribution to the authorized capital, then the VAT amounts are included in the initial value of the property.

If the property has already been used in production activities, and the deduction of the entrance VAT has already been previously produced, then the tax period in which such property is transmitted, the previously made deduction must be reduced, i.e. VAT is restored to the budget. The reasons are the following.

According to paragraphs 1, paragraph 2 of Article 171 of the Tax Code of the Russian Federation, the amount of VAT filed by the taxpayer and the goods paid to them were subject to the purchase of goods used to carry out VAT operations. The prerequisite for the adoption of VAT on acquired values \u200b\u200bto test from the budget is to use them in industrial activities or for the implementation of other operations recognized by the objects of VAT. The transfer of property as a contribution to the authorized capital of other organizations is not the production activities of the organization and is not an object of inclusion of VAT. Therefore, the amount of VAT, refunded from the budget for the previously acquired OS and TMC, must be restored. Recovery is subject to the amount of VAT, which comes to the residual value of the specified OS and TMC, which is not included through depreciation deductions in the cost of goods (works, services) or, accounted for in determining income tax. After all, it is this part the cost of property Will not be used in activities taxable VAT.

Such an order is explained in paragraph 3.3.3 of the methodological recommendations for the application of chapter 21 "Tax of value added" of the Tax Code of the Russian Federation, approved by the order of the Ministry of Agriculture of Russia of 20.12.2000 N BG-3-03 / 447.

What is the source of the recovery of this VAT?

In the letter of the Ministry of Finance of Russia dated 17.02.98, N 04-03-11 it was stated that when the OS was transferred to the founder in statutory fund The subsidiary of the VAT amounts paid to suppliers of these OS are restored to payments with the budget by profits remaining at the disposal of the organization.

In the light of the new PBU, it seems impossible to take into account this VAT in the initial value of financial investments, since it must comply with the assessment established in the constituent documents.

1200 rub. - VAT, adopted earlier to reimbursement from the budget, is reduced by the amount of recovered VAT (6000 x 20%);

1200 rub. - the restored VAT on the property transferred as a contribution;

800 rubles. - Reflects the financial result (income) from the transfer of property.

The indicated point of view of the Ministry of Internal Affairs of the Russian Federation on the recovery of VAT is ambiguous. So, federal court of Arbitration The North-West District in the decision of 02.07.01 in the case No. 1544 indicated that the conclusion of the Inspectorate of the Russian Federation of the Russian Federation that, at the time of the transfer of the OS to the authorized capital of another organization, the Company should restore the VAT amounts made to reimbursement from the budget when purchasing them , and write them off due to sources own fundsis not based on legislation on taxes and fees. The federal Arbitration Court of the Moscow District adheres to the same opinion (decree of 09.11.01 in the case of Ka-A40 / 6389-01).

If the organization decides that the requirements of tax authorities to restore the amount of VAT, taken earlier to deduct on the OS, which are further implemented, are unlawful, it will have to defend its position in the arbitration court.

Formed in accounting, a positive financial result in tax accounting income will not be considered (paragraph 2 of paragraph 1 of Article 277 of the Tax Code of the Russian Federation).

deposit disposal

When departing the contribution to the authorized capital in accounting, the disposable contribution is estimated at the initial value of each eliminating unit (paragraph 2 of PBU 19/02).

In tax accounting, the cost of property during transfer to the authorized capital at both parties is estimated not as agreed by the founders assessment, but at the cost of the property taken into account in the tax accounting of the transmittee. The cost must be confirmed documented. Therefore, when exiting society or its liquidation, neither income arises nor the costs of both parties if the property is returned precisely on the tax assessment. And accordingly, the excess of the tax value, and not accounting, will be taxed on income (PP.4 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, paragraph 9 of Article 250 of the Tax Code of the Russian Federation).

The disposal of contributions to the authorized capital may occur during their sale. The sale of shares in the authorized capital of other organizations is recorded in accounting on the debit of account and credit account. At the same time, the debit of the account is written off the book value of objects, taken into account on the relevant subaccount of the account. If you have expenses for the sale, they are reflected in the debit of the account.

contribution under a simple partnership agreement

The initial value of financial investments made to the department's contribution of the Comrade's contribution is their monetary assessment, agreed upon by comrades in the contract of a simple partnership (paragraph 15 of PBU 19/02).

The confirmation of the property contribution will be the advice on the gaining property of the comrades, leading shared affairs, or overlaid about the transfer of property.

Accounting will be similar only with the difference that instead of account 58-1 For a simple partnership, the contribution is taken into account on subaccount 58-4 "deposits under a simple partnership agreement":

Reflected the initial value of the contribution to the joint activities of property in the assessment provided for in the contract of a simple partnership;

The deviation of the contractual value of the property is reflected (in the assessment provided for in the contract of a simple partnership) from its accounting value.

The transfer of property as a contribution to joint activities is not a realization (under 4 p.3 st.39 of the Tax Code of the Russian Federation) and, therefore, VAT is not subject to (under 1 p. 2 of Article 146 of the Tax Code of the Russian Federation).

According to the above reason, the amount of "entrance" VAT, adopted by deduction earlier, accounting for the accounting value of the transmitted values, is subject to restoration with the budget of the appropriate amounts of tax. In the VAT declaration, the amount to be recovered is reflected in line 11 (code 430) as tax deductions. Recall that the string 11 reduces the total amount of tax deductions. Therefore, when filling in the line 12 "The total amount of VAT received to deduct" strings of strings 6-10 are folded, and the line of the line 11 is subtracted from the amount.

We will repeat that in tax accounting, the value of property is estimated not as agreed by the founders assessment, but at the cost of property, taken into account in the tax accounting of the transmittee.

In an interview with this "accounting application" to the newspaper "Economics and Life" (N 7 for February 2003), Head of the Department of Taxation of Profit MNS RF K.I. Ohanyan recognized the existing problem of reflection of deposits under a simple partnership agreement. He reported that the development of the joint position of the Ministry of Emergency Situations of the Russian Federation and the Ministry of Finance of the Russian Federation on this issue was preparing. Therefore, the reader needs to follow the emergence of new clarification.

Profit from joint activities under a simple partnership agreement for accounting purposes is taken into account in the composition of operating income (P.7 PBU 9/99) accounting wiring:

Reflected profit to get (distribution) between comrades.

For tax accounting purposes, the income received is taken into account in the composition of the non-deactive income of the partnerships and are subject to income tax rates (Article 278 of the Tax Code of the Russian Federation). The losses are not taken into account.

income by deposits

According to financial investments in the authorized capital of other organizations or in the form of acquired shares of others, the enterprise may receive income from participation in the form of dividends.

In accounting, they are reflected on the principle of accrual as part of operating income, and in tax accounting by the date of receipt as part of non-revenue income.

Consider specific examples of reflection of "foreign" dividends and dividends derived from russian organizations.

A Russian organization can receive dividends from a foreign organization or through its permanent representation in the Russian Federation. Taxation of these income is regulated by paragraph 1 of Article 275 of the Tax Code of the Russian Federation. It says that the amount of taxes on the received "foreign" dividends is determined by the taxpayer independently. The tax is paid at a rate of 15% (paragraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation) on the amount of accrued dividends.

Please note that the tax base includes the entire amount of dividends due to obtaining, regardless of whether or not there is a tax on the legislation of the country of the non-resident organization, which pays income.

The amount of the taxable tax abroad on a special declaration may be represented under a certain condition. With the country where the source of dividend payments is located, the Russian Federation should have been concluded an international agreement on the avoidance of double taxation, and it should be provided for such a test. Special Declaration is applied to the next income reporting period. The amount allowed to exclude the amount of tax is transferred to the line 330 of the sheet 02 income tax declaration.

The size of the total taxes paid abroad cannot exceed the amount of tax payable to the Organization in the Russian Federation. The offset can be made in submitting a document confirming the payment (retention) of the tax outside the Russian Federation.

For taxes paid by the Organization itself, the assurance of such a document by the tax authority of the relevant foreign state is required. And for taxes, held in accordance with the legislation of foreign states or an international treaty with tax agents, sufficiently confirmation of the tax agent (paragraph 3 of Article 311 of the Tax Code of the Russian Federation).

Currently, by a majority of international agreements provides for the use of reduced rates - 5 or 10%. However, in some states it is possible to use 15% of the bet and even 20%.

The amount of dividends to obtain is reflected in the composition of the non-engine income on line 030 in a sheet 02 "Calculation of the income tax" of the tax return on the income tax issues (approved by the Order of the Ministry of Education and Science of Russia dated December 7, 2001 N BG-3-02 / 542) and in line 030 Appendices 6 to the sheet 02. The reflection occurs during the receipt of funds to the current account (on the cashier).

But the taxation of dividends is not at a total rate of 24%, but on a special (15%). Therefore, from the total tax base, dividends should be excluded on line 060 sheet 02 and included in the section of the section B sheet 04 "Calculation of income tax on income received according to state and municipal securities, as well as income in the form of dividends ( income from equity participation in foreign organizations). " Then, according to line 030 of the application, the amount of tax is reflected, calculated at a rate of 15% and payable to the federal budget.

The amounts of tax income in the form of dividends paid outside the Russian Federation and counted in the payment of income tax on the basis of a special declaration adopted by the tax authority are reflected in line 050 of the application B.

Example 8.

The Russian organization has contributed to the authorized capital of the American organization. According to the results of the distribution of profits, the annual meeting of shareholders of the Issuer, conducted on 03/01/2003, the Organization is due to dividends for 2002 1,000 US dollars. Of this amount, the amount of 10% tax was kept under the legislation of the foreign state - 100 US dollars.

March 29, 2003. 900 US dollars was listed on the account of the Russian organization. Dividends are paid through a representative office in the Russian Federation in the amount of 28,993.5 rubles. (in Russian rubles at the rate of the Central Bank of the Russian Federation at the date of payment - 32.2150), for a minus retained at the source of payment of tax on income of 3221.5 rubles. \u003d 1 000 x 10% x 32.2150.

The course of the Central Bank of the Russian Federation for $ 1 to 01.03.03 is 31.8345 rubles.

Since the amount of dividend organizations due in foreign currency is expressed in foreign currency, it is reflected in the accounting and accounting reporting. Recalculation is made at the rate of the Central Bank of the Russian Federation, which operates at the date of the operation in foreign currency (paragraph 4 and 6 of PBU 3/2000 "Accounting for assets and liabilities, the cost of which is expressed in foreign currency", approved by the Order of the Ministry of Finance of Russia from 10.01.2000 N 2N) . In our case, this is the date of recognition of income in the form of dividends - 01.03.2002.

Upon receipt of dividends in accounting, the exchange rate difference is reflected in this operation resulting from the fact that the course of the Central Bank of the Russian Federation at the date of payment of dividends differs from the course at the date of adoption accounts receivable For payment dividends. It is credited to the financial result of the organization as it is admitted to accounting (pp.11-13 PBU 3/2000).

For tax purposes, expenses in the form of negative exchange rate differences received from the revaluation of property and requirements (obligations), the cost of which is expressed in foreign currency, are included in the composition of non-dealerization expenses (PP.5 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation).

In accounting 01.03.2003 (at the date of decision on the payment of dividends), wiring are carried out:

31 834.5 rub. (1000 $ x 31.8345) - reflected the amount of dividend due to obtaining on the basis of an extract from the protocol general Assembly Shareholders.

In tax accounting, the amount is not reflected, since it is not yet received.

3221.5 rub. (1000 x 32,2150 x 10%) - counted into a decrease in income tax on income tax, retained by the source of income abroad.

From the text of paragraphs 1 and 2, Article 275 of the Tax Code of the Russian Federation, it is not entirely clear whether the Russian organization has the right when the income is paid to its shareholders to reduce the tax base for the amount of foreign dividends received. According to the logic of things, it has: whether it is equal, which dividends she will "report" to its shareholders - Russian or foreign. Especially since the foreign taxes paid in increased amount Compared to Russian. However, some authors, such as Lapina O.G. (See "Annual Report for 2002", P.304) believe that dividends received from abroad, will not be taken to decrease the amounts of dividends distributed dividends. Paragraph 2 of Article 275 of the Tax Code of the Russian Federation gives the right when calculating the tax base, exclude only the amounts received by the tax resident by the Russian Organization himself.

If the source of dividend is the Russian organization, it is recognized tax Agent and determines the amount of tax taking into account the provisions of paragraph 2 of Article 275 of the Tax Code of the Russian Federation. At the same time, the tax agent is obliged to calculate, keep and transfer to the budget amount of income tax, and the taxpayer - the income to the recipient is listed by the amount of dividends over a minus tax. Consequently, with the amount of dividend received from Russian organizations, recipients of income to pay income tax should not. Otherwise, revenues will be taxed for income twice - the source of payment of income at a rate of 6% and the taxpayer at a rate of 24%.

In accordance with paragraph 1 of Article 250 of the Tax Code of the Russian Federation, the received "purified" income from equity participation in other organizations is included in the composition of non-dealer income. They are reflected in the total amount of non-dealer income on line 030 and 060 sheet 02 income tax declaration and on line 130 of Annex 6 to sheet 02.

But since the tax agent has already been retained with them, the resulting amount is derived from the tax base by simultaneously excluding on line 080 sheet 02 declaration. In the future, the amount of separated dividends is no longer reflected anywhere.

The amount of income received from Russian organizations may further reduce taxes that need to be held when paying income to their shareholders (participants).

If income from equity participation is paid by property, it comes on the debit of assets and account credit 76-3.

Since the contribution to the authorized capital is a non-optical financial investment, then in the financial statements at the reporting date it is reflected at the initial value (p.21 of PBU 19/02). By this kind Attachments may come a steady significant reduction in their value (p.37 PBU 19/02), for example, the absence or a significant reduction in receipts from financial investments in the form of interest or dividends with a high probability of further decrease in these revenues in the future, etc. In this case, the organization creates a reserve for impairment of this type of investment. The rules for its creation and work with it are set out in Section 6 reserves for impairment of non-compliant financial investments.

Then, in the balance sheet, financial investments in the form of contributions to the authorized capital are shown over the back of the created reserve.

If this information is essential for accounting users, then explanatory note Must be disclosed:

The cost of deposits;

Data on the reserve for their impairment indicating: the type of deposit, the values \u200b\u200bof the reserve created in the reporting year, the values \u200b\u200bof the reserve recognized by the operational income of the reporting period; The amounts of the reserve used in the reporting year (p.42 PBU 19/02).

8. How to take into account the granted loans and income on them

monetary loans

Loans can issue not only credit institutions, but also legal entities. Loan can be issued with cash or property.

According to clause 1 of Article 807 of the Civil Code of the Russian Federation under the loan agreement, the enterprise (Zaimodaisa) reports to the ownership of another enterprise (borrower) money or other property. At the same time, the borrower undertakes after a certain time to return the bidder taken by his property. The loan agreement is considered concluded only since the transfer of property to the borrower.

PBU 19/02 emphasizes that financial investments, including in the form of loans provided, should be calculated for income.

The Civil Code provides that loans may be indestructible. First, the parties may agree that the contract will be interest-free. Secondly, the loan agreement, according to which the borrower is not transferred not to the money, and other things defined by generic signs are expected to be interest-free if otherwise provided in it (Article 809 of the Civil Code of the Russian Federation).

The percent size is usually determined in advance and fixed in the loan agreement. If he is not installed in the contract, the borrower is obliged to pay interest in the amount of refinancing rate Central Bank RF on the day of payment of debt or its respective part (paragraph 1 of Article 809 of the Civil Code of the Russian Federation).

The resulting loan accounting accounting loans is governed by the Regulation on accounting "Accounting for loans and loans and costs for their maintenance" (PBU 15/01) approved by the Order of the Ministry of Finance of Russia of 02.08.2001 N 60N.

In accordance with paragraph 3 of PBU 15/01, the main amount of debt on the loan received is taken into account by the Borrower Organization in accordance with the terms of the loan agreement in the amount of actually received funds or in stipulated by the contract valuation of other things.

The borrower organization accepts the indicated debt to accounting at the time of the actual transfer of money or other things and reflects it in the composition accounts payable (p.4 PBU 15/01).

PBU 19/02 In terms of loans, it echoes PBU 15/01, but does not indicate that it will be the initial cost of the loan when issuing a loan property: "contractual value of things" or actual cost.

In the amount of actual costs, it is obliged to take into account the provisions provided by the provision of accounting and financial statements in the Russian Federation (approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 N 34N).

PBU 19/02 clarifies (clause 35) that in accounting, the costs associated with the provision of organizations to other loans organizations are recognized as operating expenses of the Organization.

Accounting for the movements of the loans provided with the use of the Balance Account 58-3 "provided loans". For loans, the extradition of which is provided by the borrower's notes, a separate subaccount "provided loans provided by promissory notes" can be allocated.

The provision of cash loans is reflected by the wiring:

Credited by a loan or provided by a loan provided by a bill.

property loans

Consider an example of issuing a loan property. Organizations often have to deal with the problem of replenishing working capital by temporary borrowing of raw materials, materials and other material and industrial reserves. For these purposes, one party (lender) can convey to the other party (borrower) material values \u200b\u200bin kind in the loan agreement.

The loan agreement is close to the commodity loan agreement and is an independent borrowed type deal.

An essential condition of the loan agreement will be the indication of the names and the number of valuables transmitted by the borrower. The treaty may agree on its quality, assortment, completeness. The borrower is obliged to return to the agreed deadlines of commodity and material values \u200b\u200bof exactly the same kind and quality. Otherwise, such relationships can be qualified as barter, that is, arising from the exchange contract.

In the interpretation of the transfer of property in the loan there is a problem. On the one hand, under the loan agreement, things are transferred to the borrower to property. And according to paragraph 1 of Article 39 of the Tax Code of the Russian Federation for tax purposes, the transfer of property rights is a realization. Consequently, such operations are subject to VAT.

On the other hand, financial and economic meaning commodity loan is the transfer of goods (property, things) to temporary use to another person. And therefore, it can be viewed by analogy with the lease agreement or gratuitous use. Then no realization of these goods (property, things) does not occur. There is only a transition of ownership of their temporary use, for which the relevant fee should be established. This fee must be the object of taxation of VAT, and not the subject of the commodity loan agreement itself.

Consider in detail the first position - about the implementation of the loan object. In accordance with Article 39 of the Tax Code of the Russian Federation, the fact of the sale of goods, works or services is determined by the following aspects:

a) the transition of ownership of one person - the seller to another person - the buyer;

b) Compeplicit of settlements or ponderosity.

Since the last condition is absent, since the borrower does not pay the lender the goods, but returns the same product (in accordance with the requirements of Article 807 of the Civil Code of the Russian Federation). In addition, there is no contract of sale, sellers and buyers. And it is not possible to fulfill the requirements provided for by, in particular, paragraph 2 of Article 169 of the Tax Code of the Russian Federation for the preparation of the seller and the buyer of invoices, etc.

In addition, when taking a lender accounting Policy For the purpose of taxation "By payment", the real fact of the day of payment transferred by the loan does not occur, as provided for by Article 167 of the Tax Code of the Russian Federation. After all, the return of the goods by the borrower does not fall under the concept "the termination of the counter-obligation of the acquirer of these goods in front of the taxpayer, which is directly related to the supply of these goods" provided for in paragraph 1, 2 and 3 of paragraph 2 of Article 167 of the Tax Code of the Russian Federation. Do not come to the current account and cash.

Therefore, in accordance with Article 39, it is impossible to qualify the contracts of the commodity loan in order to GL.21 of the Tax Code of the Russian Federation as the realization of property. The object of taxation is, and the taxable turnover does not occur.

In addition, there are serious problems and with the right of the lender for VAT reimbursement at the time of returning the loan, since according to Article. 1971-172 of the Tax Code of the Russian Federation, the requirements provided for for deducting the amount of VAT from the buyer will be violated.

It is more reasonable to temporarily, until the return on the borrower of a commodity loan, deprive the lifestyle of the right to compensation (deduct) of VAT sums on the previously acquired and produced VAT refunds on the goods, which are then transmitted under the loan agreement. The validity of this approach is obvious, since the absence of an inclusion of VAT when issuing a commodity loan involves the absence of the right to reimbursement (deduct) amounts of "input" VAT.

Example 9.

The company in March 2003 entered into a loan agreement with another enterprise for a period of 2 months. Loan issued by goods that the borrower is obliged to return in a similar range of similar quality. The actual cost of goods from the enterprise is 100,000 rubles. Interest on the contract is not accrued.

In accounting, the borrowings are carried out accounting wiring:

20 000 rubles. - Accrued VAT as operating expenses as a loss of the loss of the lender for reimbursement of the previously submitted VAT on the transmitted values.

When returning a loan:

100 000 rubles. - Called goods transmitted by borrowed price.

In accordance with paragraph 27 of PBU 19/02, when departing financial investments in the form of loans provided to other organizations, they are estimated at the initial value of each departure of financial investments from the above-mentioned units.

From example, it can be seen that the cost of the returned product should remain the same, equal value to its transfer, i.e. 100 000 rubles.

20 000 rubles. - presented to the deduction of VAT, paid earlier in the transfer of goods borrowed.

This means that goods have again become goods that are designed for sale. And the "entrance" VAT on them the taxpayer is entitled to present to deduct from the budget.

When issuing a loan on this example, it can be seen that for the loan period are disturbed by the proof of the lender in the amount of VAT payment due to the gratuitous production of the service for the borrower. Therefore, the book is not profitable for the lender. In this regard, the payment of interest is legitimate.

revenues on loans

If the contract provides for interest accrual, then it is necessary to clearly specify the value of the values \u200b\u200btransmitted at the time of their transfer. Otherwise, it will be impossible to determine the amount of interest payable to the lender. The accrual of interest on obtained loans the organization produces in the manner prescribed by the loan agreement.

The interest accrued under the loan agreement is operational income (P.7 of the Regulation on accounting "Organization's revenues" (PBU 9/99)) and are reflected in accordance with the accounting post agreement:

VAT is accrued in the amount of interest under the loan agreement in commodity and material values.

In order to tax return, in accordance with paragraph 6 of Article 250 of the Tax Code of the Russian Federation, interest is non-deactive income. If an enterprise uses cash method Definitions of income and expenses, they need to be reflected in tax accounting only after their preparation (Article 273 of the Code of Code of the Russian Federation).

If an enterprise determines the taxable base according to the accrual method, then interest is reflected in tax accounting in the period when they need to be charged under the contract. This is established in subparagraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation. In earnings tax declaration, they are shown on line 030 sheet 02.

disclosure in accounting

Since loans are non-optical financial investments, then in the financial statements at the reporting date they are recorded at the initial value (paragraph 2 of PBU 19/02).

Pay attention to the new provisions, stipulated PBUs 19/02 (p.23 and 37). According to the loans provided, the organization can make calculation of their assessment 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. If the discounted cost is used, then in explanations to the accounting balance and income statement (p.42 of PBU 19/02) are subject to disclosure data on the assessment of the loans provided at this cost, its size and applied discounting methods. It is necessary to do this if such information meets the requirements of materiality.

According to this type of investments, a sustainable significant reduction in their value may occur (p.37 PBU 19/02).

If at the end of the year, when checking for impairment of financial investments, information provided information about the fact that the debtor under the loan agreement appeared signs of bankruptcy or it was declared bankrupt, the commercial organization creates a reserve for impairment of financial investments. In this case, financial investments are shown in the accounting statements at the initial cost less than the created reserve. At the choice of an organization, an impairment check can be carried out on the reporting dates of intermediate accounting reporting * (1).

About how reserves are being developed for impairment of non-compliant financial investments, told in section 6 "reserves for impairment of non-nominal financial investments."

*(1) Reporting period - The period for which the organization should amount to accounting reports. The organization should draw up intermediate accounting reports for the month, the quarter of the incremental result from the beginning of the reporting year (paragraph 4 and 48 of PBU 4/99 "Accounting Reporting of the Organization", approved by the Order of the Ministry of Finance of the Russian Federation of July 6, 1999 N 43N).

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 on the amount of the 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

At the stage of current accounting of financial investments, the organization can receive various kinds of income on them.

6 depending on the type of activity of the organization revenues for financial investments are recognized income from ordinary activities or other receipts.

For professional participants in the securities market, income on financial investments are recognized as income from ordinary activities.

For non-professional participants in the securities market, which the majority of ordinary commercial organizations include financial investment revenues are recognized by other receipts.

Recent organizations can implement financial investments in order to obtain investment income or income from their resale.

According to financial investments in the form of contributions to the authorized capital of other organizations, the organization may receive income from equity participation in the form of dividends.

Revenues related to participation in the authorized capital of other organizations for accounting purposes are recognized by the organization's operational income. For tax accounting purposes, income from equity participation in other organizations are attributed to non-deactive income.

In accounting, the calculations of the dividends due to the debt debit of 76 "Calculations with different debtors and creditors" (subaccount 76-3 "Calculations for dividends and other incomes") and account credit 91 "Other income and expenses" (subaccount 91-1 " Other income").

The funds received by the Organization in the account of the accrued dividends are reflected in the debit of cash accounting accounts (51 "Settlement accounts", etc.) and account credit 76 "Calculations with different debtors and creditors" (subaccount 76-3),

If income received from equity participation in the form of various kinds of assets, they arrive at the debit of accounting accounts for assets and credit account 76 "Settlements with different debtors and creditors" (subaccount 76-3).

According to financial investments in the shares of other organizations, the organization may receive income in the form of dividends on shares.

Revenues for these securities for accounting purposes are recognized as operating income, and for tax accounting purposes, they are taken into account in the composition of non-revenue income,

In accounting, the dividends due to the organization's dividends are taken into account by the debit of account 76 "Calculations with different debtors and creditors" (subaccount 76-3 "Calculations for dividends and other incomes") and credit account 91 "Other income and expenses" (subaccount 91- 1 "Other income").

The funds received in the account of the accrued dividends are recorded at the debit of accounting accounts for money and credit account 76 "Calculations with different debtors and creditors" (subaccount 76-3).

In case of receipt of dividends in the form of various kinds of assets, they arrive at the debit of account account accounts and account credit 76 "Calculations with different debtors and creditors" (subaccount 76-3).

Tax aspects. Revenues obtained in the form of dividends from equity participation in other organizations and for shares from Russian organizations by Russian organizations,

Revenues obtained in the form of dividends from foreign organizations by Russian or-"A-Izizimi are subject to income tax at a rate of 15%.

Tax hold organizations that are the source of income scan.

Tax retention The source of payment of revenues is recorded in accounting of the Organization for the debit of account 68 "Calculations for taxes and fees" and the credit of account 76 "Calculations with different debtors and creditors" (subaccount 76-3).

According to financial investments in bonds, the organization may receive income in the form of ~ bond social resources.

These income for accounting purposes are also related to operating income.

According to the assumption of temporary definiteness, the record of interest on bonds should be. Elder in accounting of the Organization at the time of income accrual - by the emergence of the issuer's obligation to pay interest. This moment is determined in accordance with the terms of the emission of bonds.

The interests of the bonds due to the organization are taken into account by the debit of account 76 "Calculations with different debtors and creditors" (subaccount 76-3 "Calculations for making dividends and other incomes") and credit account 91 "Other income and expenses" subaccount91-1 " Other income").

Tax aspects. For tax accounting purposes, interest on bonds (except for state and municipal bonds) refer to non-deactive income and are subject to income tax in common order at a rate of 24%.

Income in the form of interest according to state and municipal securities is due to the tax at a rate of 15%, in addition to securities specified in under paragraph 2 of paragraph 4, 284 H1.25CRF.

According to financial investments in the bill, the organization may receive income in the form of interest on bills or discount. Interest and discount on promissory bills are accrued and paid only when redeemed bills. For accounting purposes, these revenues relate to operating income. Interest on financial bills may be included in the nominal price of the bill or be paid over this price.

In the first case, income on the bill will be determined in the form of a difference between the price of repayment (sales) of the bill and its initial cost.

In the second case, when redeeming the interest notes, the income is accurately designated (equal in the amount of interest) and takes into account the debit of accounting accounts and credit account 91 "Other income and expenses" (subaccount 91-1 "Other revenues").

Tax aspects. Interest and discount on promissory benefits for tax purposes relate to non-dealer income and are taxed for income in "a general procedure at a rate of 24%.

The amount of tax on the received income is reflected in the debit of account 99 "Profit and losses" in correspondence with the credit of account 68 "Calculations for taxes and fees".

Example 3. Suppose that the organization acquires a bill of another organization with a par value of 110 LLC rubles. for 100,000 rubles, i.e. Discount is 10 000 rubles. A bill will be repaid another organization at face value three months after issuing a bill. In this case, the bill is made to take into account at the initial cost equal to the amount of funds actually paid by another organization for the bill, i.e. Taking into account the discount.

№		Corresponding		Amount
		Debit	Credit
1	Reflected the initial value of financial investments in the bill of exchange of another organization (in the amount of actual costs of its acquisition)	58-2	51	100 OOO
2	Received payment on the bill at face value (repayment of bills)	51	91	110 000
3	Written Balance (initial) cost of bill	91	58-2	100 000
4	Reflects the financial result (income in the form of discount) as part of the final financial result	91	99	10 000

Example 4. Suppose the organization acquires a simple bank interest bill with a par value of 100,000 rubles. For three months under 12% per annum. Three months later, the Bank repays the bill at its nominal price.

BGColor \u003d White\u003e 4

№	Content economic operations	Corresponding		Amount
		Debit	Credit
1	Reflects the initial value of financial investments in a bank interest bill (in the amount of actual costs of its acquisition)	58-2	51	100 000
2	Revenues were obtained (interest on the bill in three months) [(100,000 x 12%): 1 2x3]	51	91	3000
3	A bill of exchange is charged	91	I 58 2.	100 000
Received payment on the bill	51	91	100 000
5	The financial result is reflected (income in the form of interest on the bill) as part of the final financial result	91	99	3000

According to financial investments in the form of loans provided, the organization can receive income in the form of interest on loans provided. Interest is charged for each expired reporting period in accordance with the terms of the loan agreement.

For accounting purposes, interest obtained by loans provided are operating income. The costs associated with providing the organization to other loan organizations are recognized by the organization's operating costs.

Tax aspects, income (interest) obtained from the provision of services for transferring financial resources, in the absence of a license to carry out credit operations, are subject to inclusion of VAT, which follows from paragraph 6 of Art. 149 of the Tax Code.

In order to tax, the interest received by the organization under the loan agreement was income, are non-evaluation revenues and are subject to tax on income in a general order at a rate of 24%.

Accrual of interest on loans provided is reflected in the debit of account 58 "Financial investments" (subaccount 58-3) and the credit of account 91 "Other income and expenses" (subaccount 91-1).

The accrual of VAT for the interest received is reflected in accounting on the debit of account 91 "Other income and expenses" (subaccount 91-2) and credit account 68 "Calculations on taxes and fees" (subaccount "Calculations for value added tax").

The receipt of funds on the payment of interest on loans provided is reflected in accounting on the debit of cash accounting accounts and credit account 58 "Financial investments" (subaccount 58-3 "loans provided").

If the borrower does not return the received loan amount in a timely manner, then interest should also be paid to this amount, which are determined on the basis of the accounting rate of the Central Bank of Russia.

The recovery of the specified interest does not deprive the lender the right to demand damages from the borrower in a part exceeding the amount of interest.

The Bulk tag accounting of the summary of the accrued penalties is reflected "about the debit of account 76" Calculations with different debtors and creditors "(subaccount 76-2" Claims on claims ") in correspondence with the account 91" Other income and expenses ".

The arrival of the accrued penalties is reflected on the account of account 76 "Calculations with different debtors and creditors" (subaccount 76-2 "Calculations for claims") and the debit of accounting accounts.

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 transferring property to the debit of account 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" - 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 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 - this 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.

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 emisy income organizations;
• 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 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.

Size dividends in ordinary shares It 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 a 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. In the debit of account 58 refer the 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 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 account 76, credit of account 91), and the receipt of dividends reflect on the debit of accounts 08 "Investments in fixed assets"(For the funds received fixed assets), 10" Materials "(for production reserves), 58" Financial investments "(for new shares of the joint-stock company) and other accounts from the account of account 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 "Profit 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 obligations placed by issuers on stock market To borrow funds. In domestic practice, debt securities include bonds, savings and deposit certificates, checks and bills.

Bond - security confirming the obligation to compensate its owner nominal value With a fixed percentage payment.

Bonds are the following types:

• public and private (manufactured by commercial banks, joint stock companies and etc.);
• nominal and bearer;
• percentage and interest-free;
• freely adding and limited circulation (state bonds 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.

Deposit Certificate is a written certificate credit institution On deposit monetary sumscertifying the right of the owner after the expiration of the deposit amount and the established 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;
• 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

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".

Confirmation of receipt of contributions for joint activities for participants is the advice on the gaining 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 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 by 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.

Accrual of depreciation on fixed assets and intangible assets is carried out in the manner prescribed by the Accounting and Accounting Regulations (4), regardless of the actual period of their use and previously applied methods for depreciation accrual before concluding 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 a simple partnership agreement provides for the distribution of other results of joint activities, such as finished products, then the write-off of finished products from account 43 " Finished products"In order of its distribution between the participants of the contract, 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 actual presence Securities Installed:

• 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 their main types (PAIs and shares of other organizations, bonds and others debenturesThe loans provided, other financial investments) are shown 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 investments - These are assets that bring institutions in the form of interest, dividends, etc. (p. 2 PBU 19/02).

Financial investments include, for example:

securities;

deposits in authorized (share) capital of other organizations;

loans provided to other organizations;

For accounting of each type of financial investments, subaccounts to the account 58 "Financial Investments" are open.

Information about such loans is reflected in the section. II balance sheet "Accounts receivables".

In addition, the instructions for the application of the account plan provides that such financial investments as deposit depositsmay be taken into account on account 55 "Special Accounts in Banks", subaccount 55-3 "Deposit Accounts", and interest loans issued to employees of the organization may be recorded on account 73 "Calculations with staff for other operations", subaccount 73-1 "Calculations According to the loans provided. "

Disposal of financial investments

When repaying the debtor monetary obligations The organization reflects the disposal of financial investments.

At the same time, the amount received from the debtor is taken into account as part of other revenues of the organization.

The initial value of the retired financial investment takes into account other expenses (p. 25, 34 PBU 19/02, paragraph 7, 16 of the accounting regulations "Revenues of the Organization" of PBU 9/99, approved by the Order of the Ministry of Finance of Russia from 06.05. 1999 N 32N, p. 11, 19 accounting provisions "Costs of the organization" PBU 10/99, approved by the Order of the Ministry of Finance of Russia from 06.05.1999 N 33N).

Thus, in the disposal of financial investments, their value is written off from the account 58 "Financial Investments" in correspondence with subaccount 91-2 "Other expenses".

Financial investments and accounting reporting

Regardless of which accounting account, assets are reflected, which in accordance with the requirements of PBU 19/02 are financial investments, in the balance sheet information about them should be shown as part of financial investments.

Thus, on line 1170 "Financial investments" of the balance sheet indicate the promotion, bonds acquired by the Organization, bonds, financial promissory bills and other securities.

Also here reflect the contributions to the statutory (share) capital of other organizations, in joint ventures and the amount of interest loans provided by your company.

Note that in line 1170 "Financial investments" reflect long-term financial investments (paragraph 2, 3 of PBU 19/02), that is, such, the maturity period of which exceeds one year after the reporting date.

The cost of short-term financial investments (with the terms of treatment or repayment not more than 12 months after the reporting date) should be reflected on line 1240 "Financial investments (with the exception of cash equivalents)" of the accounting balance.

According to the explanation of the Ministry of Finance of Russia, on line 1170 "Financial Investments" of the balance sheet should also reflect information on the amount of funds listed by the organization to the deposit in another organization, state registration relevant changes in constituent documents (letter from 06.02.2015 N 07-04-06 / 5027).

If the organization draws out explanations of the balance sheet and the report on financial results for the forms contained in the example of the design of the explanation given in Appendix N 3 to the order of the Ministry of Finance of Russia from 02.07.2010 N 66n, then tables 3.1 and 3.2 are filled to detailed deciphering information on financial investments. included typical form explanations for balance.




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Financial investments: details for accountant

• Additional financial investments

  PBU 19/02 "Accounting for financial investments", providing for recognition of financial investments, including those purchased ... on the nature of financial investments, the order of their acquisition and use of financial investments may be ... the cost of financial investments in aggregate (financial investments that recognized Earlier to additional investment, and financial investments, recognized ... the initial value of financial investments) refer to income and expenses on the revaluation of financial investments - to reduce ...

• The procedure for reflection in explanations to the balance sheet and to the report on the financial results of short-term deposits taken into account in the composition of the financial investments of the organization

  Deposits taken into account in the composition of the financial investments of the Organization, in the preparation of reporting ... Accounts plan financial investments are reflected in the account 58 "Financial Investments". So ... for impairment of financial investments. "The final data on short-term financial investments on ... Explanations to the accounting balance" Financial investments "; - Encyclopedia of decisions. ... Financial investments (with the exception of cash equivalents) (string 1240); - Encyclopedia of solutions. Financial investments ...

• Updated annual forms of accounting reporting

  204 00 000 "Financial investments" of them 241 The cost of long-term financial investments reflected in ...

• Accounting of factoring companies attracting external financing

  ...) 58 / loans (financial investments) 1,062 000 000 Closure of financial investments 76 / calculations with ...) 58 / Client (financial investments) 1 180 000 000 Cost of financial investment 91 / costs ...) 58 / Customer (financial investments) 1 180 000 000 Cost of financial investment 91 / costs ...) 58 / Client (financial investments) 1 180 000 000 Cost of financial investment 91 / costs ...

• Reflection of the purchase operation 100% share in the authorized capital of LLC

  At initial cost. The initial value of financial investments acquired for the fee is recognized as a sum of ... in the actual costs of acquiring financial investments, common and other similar ... The account 58 "Financial investments" is conducted by types of financial investments and objects, in ... is not determined, therefore This financial investment is subject to reflection in accounting ... Capital LLC; - Encyclopedia solutions. Financial investments (line 1170). The answer prepared: an expert ...

• The procedure for filling the balance sheet in general form. Example

  GW-6-21 / [Email Protected]). Financial investments. For long-term financial investments, that is, with a term ... You define the current market value of financial investments, use all sources available to you ... "(analytical accounts for accounting for long-term financial investments), - CT 59 (analytical account accounting ... Reserve for long-term financial investments). String 1180 "Deferred Tax ..." (analytical accounts for accounting for short-term financial investments), - CT 59 (analytical account accounting ...

• Filling the balance (f. 0503130) for 2018: what to pay attention to?

  0 201 22 000 241 Financial investments 0 204 00 000 251 ...

• Changes in a single account plan and instructions for its use

  Accounts 0 204 00 000 Financial investments. According to accounts of analytical account account ...

• The procedure for filling the balance sheet for simplified form. Example

  Values, cash and short-term financial investments (with a maturity, not ... Debt ", 1240" Financial investments (with the exception of cash equivalents) & quot .... In line 1170 "Financial investments" is inscribed by a debit balance of the account ... Assets ". This also includes financial investments (the accountant considered that everything .... rub.). Since the share of financial investments in the indicator is greater than the share of ... 1170 (in terms of" Financial investments "). In the string" .. .

• What to pay attention to the preparation of annual accounting reporting for 2017

  Loans as financial investments and incorrectly reflect on the line "Financial investments" of an accounting balance ... Regulations on accounting "Accounting for financial investments" (PBU 19/02), approved by order... No. 126n, one of the main criteria for financial investments is the ability of an asset to bring an organization ... material values, intangible assets and financial investments. ** Under gross violation of the requirements for ...

• Pledge. Accounting and taxation

  Founding of a loan agreement 58 "Financial investments", subaccount 3 "provided ...; settlement accounts" 58 "Financial investments", subaccount 3 "provided ... Debt (for example, accounts 62, 58" Financial investments ", subaccount" loans provided ", 76 and ... with the organizer of the auction" 58 "Financial investments", subaccount 3 "provided ... with the organizer of the auction" 58 "Financial investments", subaccount 3 "provided ...

• Accounting Cessia at a resource supply organization

  Requirements, is one of the types of financial investments. According to the instructions for the application of the plan ... 94n, accounting for financial investments is intended for 58 "Financial Investments". At ... Accounting asset as financial investments require a lump-sum fulfillment of the conditions contained ... the difference between the sale price (repayment) of the financial investment and its purchased value in ... and, accordingly, cannot be considered a financial investment. Such an asset may be taken into account ...

• The discrepancy of tax and accounting indicators when wept: how to explain with the tax?

  ... - receivables; in code 1240 - financial investments (with the exception of cash equivalents); By ... Shares redeemed from shareholders; Other financial investments. The report on financial results ... issued, short-term loans and other financial investments. Not all of these amounts ...

• Trade loan in a simplified tax system

  In accounting "Accounting for financial investments" of PBU 19/02 (approved ... PBU 19/02 belongs to the financial investments of the organization. Such investments are accepted to ... 19/02). The initial value of the financial investments acquired under contracts providing for execution ...) provides for the use of account 58 "Financial investments", subaccount 3 "provided ... .1999 N 33N). The initial value of the financial investment is the amount specified by the parties in .. .

• Contribution to a subsidiary to increase net assets: how to consider

  As an asset in the form of financial investments (paragraph 2 of PBU 19/02 ... "Accounting for financial investments"). The position of the financial department set forth ... PBU 19/02 "Accounting for financial investments" is performed (see the material: & quot ... Contribution to property as a financial investment and take into account him on the account ... 58 "Financial investments". Like already There were us ...

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