Where in the balance sheet are short-term financial investments. Short-term financial investments are. Short-term financial investments on the balance sheet

Represents the investment of a business entity in certain financial instruments for one year.

Types of short-term financial investments

purchase of bonds, savings certificates and bills of a short-term nature;
accommodation Money on deposit for up to one year.

These investments are a form of temporary use of free financial resources of a business entity in order to receive a certain income and protect them from inflation.

Attachment Properties

Short-term financial investments have high liquidity. Therefore, they belong to the means of payment and are the provision of various financial obligations of economic entities. Short-term financial investments are cash equivalents and are a single object of management.

What can be related to financial investments?

First, these are municipal and state securities.

Secondly, securities of other business entities, which include debt securities, where the cost and maturity date are determined.

Thirdly, the contribution to the authorized capital of other business entities, including subsidiaries.

Fourth, loans provided to other organizations.

Fifth, deposits in banking institutions.

Investments not classified as short-term

Short-term and long-term financial investments cannot include:

shares of its own issue, which are redeemed by the joint-stock company from its shareholders for the purpose of their subsequent sale or cancellation;
bills of exchange issued by the drawer to the seller during settlements for products sold, work performed or services rendered;
investments of a business entity in both movable and immovable property, which is characterized by the presence of a material form. These investments are provided by the subject for a certain fee for temporary use in order to receive income in the future.

Actual costs

The actual costs incurred by a business entity in the process of acquiring assets such as short-term financial investments are:

Forms of primary documents

The main primary documents required to account for transactions related to financial investments are as follows: acceptance certificate, agreement, certificate of issue of securities, extract from the register of shareholders.

Let's take a closer look at some of them. Thus, the contract is concluded subject to the requirements established by Russian law in accordance with applicable law (for example, the Civil Code). This document is used in writing, for some of its types this form is mandatory. Separate contracts must be registered with in due course in the relevant organizations. The terms of the contract determine the rights and obligations that arise in the course of the transaction. In this case, we are talking about the cost, the procedure for paying for the subject of the contract, the timing and force majeure circumstances.

The act of acceptance and transfer is a document indicating the transfer of various material assets from one business entity to another. This fact transfer (receipt) is certified by the signatures of the persons responsible for the transaction, and is also necessarily sealed with their seals (if business entities have them).

A security certificate appears when performing operations related to securities that exist in the form of a document.

An extract from the register of shareholders must be provided at the request of the holder of securities on a specific date. This document contains information about the owner, registrar, the number of securities and their characteristics. The extract must be certified by the signature of the official and seal of the registrar.

Short-term financial investments in the balance sheet

Summarizing all the above definitions of short-term financial investments, it should be noted that this species represented by the cost of such investments financial resources with a term of less than one year. Accounting for this cost is carried out in accordance with the current regulatory framework.

These investments represent cash, short-term financial investments within which reflect the investments of business entities in bonds. It should be noted that in this case we are talking about loans for up to a year. In management, the acquisition of such public and private securities is carried out not only to conquer new sales markets, but also in the interests of a profitable allocation of the financial resources released for a certain period. Short-term financial investments are made by business entities for a period during which free cash is not needed.

Purpose of the article: generalization of available information on the placement of free cash of the company for short-term investment (for example, the provision of short-term loans to counterparties) for a period of less than 12 months in order to extract additional profit.
Line in the balance sheet: 1240.
Numbers of accounts included in the line: debit account balance + debit account balance - credit account balance.

The term short-term financial investments (with the exception of cash equivalents) includes operations for the time-based placement of the company's own free cash, i.e. the company's assets without a tangible form, but which are capable of generating additional income in the future:

Securities: shares, bills, bonds, etc.
Debt securities are included in this category if there is a predetermined price and full maturity date, such as bills of exchange. In line 1240, an entity should reflect only those debt securities with a maturity of less than 12 months.
Borrowed money provided by a legal entity to other companies for the benefit of interest paid on the use of funds for a period of less than 12 months.

All procedures for placing free cash for a period of more than 12 months are displayed in line 1170 based on the results of the year. In this regard, it is necessary to supplement account 58 with sub-accounts in advance to separate investments by time.

Short-term financial investment is carried out in the presence of free cash, for example, if the business is seasonal. Then you can get a lot of additional income in a short period of time.

In accordance with the rules of conduct accounting, to include the placed funds of the company in the assets of the company, it becomes necessary to comply with a number of mandatory conditions:

availability of documentation confirming the rights of the organization to these assets and to receive additional income from the use of this right - for example, a loan agreement, etc.;
recognition by the organization of all potential risks associated with the investment procedure (bankruptcy of counterparties, price fluctuations in the stock market, depreciation of assets, etc.);
receipt of additional income from the investment made in the future (for example, in transactions with securities, additional income may appear upon resale - the selling price may be much higher than the purchase price).

Line 1240 of the balance sheet of the financial statements refers to the section of current assets: here generalized information is collected on the company's short-term financial investments made in the reporting period for a period of less than a year, the purpose of which is to extract additional benefits (for example, interest on loans or the difference in the price of shares on resale).

Note from the author! Line 1240 does not reflect cash equivalents - highly liquid financial investments with an insignificant risk of changes in value and capable of easily converting into cash (a predetermined amount). An example of cash equivalents is demand deposits in credit institutions.

Regulatory regulation

The rules for recognizing investment as short-term financial investments in the assets of an enterprise are displayed in accounting in accordance with PBU 19/02, approved by order of the Ministry of Finance of the Russian Federation of December 10, 2002 No. 126n.

Examples for accounting for short-term investment

Example 1

In 2017, Aktsiya LLC decided to temporarily withdraw a certain amount of cash from circulation and place it as a bank deposit. Terms of the transaction: the amount of the deposit is 500 thousand rubles, the term of the contract is 3 months.

Since the bank deposit agreement stipulates a period for the return of funds and it is 3 months, according to the results of the reporting year, Share LLC will display the amount of invested funds in line 1240 of the balance sheet.

Example 2

LLC "Solnyshko" and LLC "Code" on December 12, 2017 concluded an agreement on the provision of borrowed funds:

loan amount: Solnyshko LLC provides a loan in the amount of 250 thousand rubles;
maturity date: according to the agreement, the loan must be fully repaid, including all accrued interest on it, no later than October 12, 2018;
borrowed funds were issued at 10% per annum.

Posting in the accounting of Solnyshko LLC: Dt58.03 Kt51.

Since the terms of the loan agreement stipulate the terms of repayment of obligations, and there is also evidence that these funds were transferred in order to obtain additional income, this transaction is displayed in the accounting records of Solnyshko LLC as part of financial investments. Since the term of the contract is 10 calendar months, the company will display information on the short-term placement of funds in line 1240 of the balance sheet for 2017.

Common accounting entries for short-term financial investment

Opening bank deposits, purchasing securities - short-term placement of free cash to generate additional income
Dt58 Kt50 - through cash.

Dt58 Kt51.52 - by bank transfer.

Dt58 Kt76 - purchase of securities (shares, bonds) from third parties.
Provision of borrowed funds to counterparties at interest
Dt58 Kt50,51,52.
Write-off of investment objects
Debit 50,52,51 Credit 58 - repayment of receivables on previously granted loans.
Securities write-off operations
Dt90.2 Kt58 - organizations whose activities are aimed at the sale of securities.

Dt91.2 Kt58 - for other organizations.
Revaluation of the value of securities
Debit58 Credit91 - reassessment of the value of existing assets.

Debit 91.2 Credit58 - depreciation of the asset.
Creation of reserves
Debit 91.2 Credit 59.

In today's world, financial investments - both for the long term and for the short - are recognized by both large entrepreneurs and private small investors, because who refuses to receive profit and benefits in general, which, in fact, is the aim of the idea of financial investments. investments.

The main thing in this matter- a competent investment, in order to prevent the entrepreneur from leaving at a loss.

About short-term financial investments

is the financial investment of the firm or individual in various financial instruments for a fairly short period of time - no more than 1 year, and with high liquidity.

In accordance with the latter, they serve as a ready-made payment instrument to meet the urgent needs of the organization, and also provide the opportunity to regard them as the equivalent of monetary assets and, at the same time, form a single management object.

Short term investments include:

Buying bonds, savings certificates, as well as bills for a period of up to 12 months.
Placement of funds on a deposit for up to 12 months

This type of investment is most beneficial for investors, since most of them are afraid to invest their capital in projects for the long term due to the instability of the modern economy.

However, such investments do not always bring impressive profits, therefore, many entrepreneurs prefer to use the services of analysts who are able to some extent predict the expected profit, as well as, importantly, the risks.

The main tasks facing the analyst:

Choosing the most rational investment among other investments.
Search among the rest of the most effective investment portfolio.
Cost ratio calculation to profit.

Purpose of financial investments

The most relevant goals of financial investments of the organization are:

Protection against inflationary processes.
Receipt arrived.
One of the means of payment in a situation of urgent financial the needs of the organization.
Resale.
Development and expansion enterprises.

Short-term financial investments on the balance sheet

Balance- one of the options for accounting reports. It shows the financial condition of the company for a fixed period.

Accordingly, financial investments aimed at short term in the balance sheet - these are funds that have been invested from the date of the final report for a period not exceeding 1 year.

Thus, investments for a period of up to 1 year are in the 2nd item of the asset of the Balance Sheet "Current assets" in the branch "Financial investments" (1240), which is divided into:

Stock (12401).
Debt securities (12402).
Granted credits and loans, together with % (12403).
Investments under partnership agreements (12404).
Received privileges for the provision of financial services (12405).
Deposits (12406).
Deposits in foreign equivalent (12407).

The amount of investments and their maturity date (no later than 1 year) are also indicated.

Data that should be recorded in the accounting report first of all:

Methods of assessment by types available investments.
The difference between the current value and the price which was recorded in the previous report.
Data on debt securities and loans.
The price of securities that are currently pledged.
Information about reserves.

What can be classified as financial investment?

The financial investments of the organization include:

State securities and the municipality
Bills, as well as bonds of third parties;
Investments in authorized capitals other organizations;
Providing loans;
Deposit deposits;
Accounts receivable.

What can not be attributed to financial investments?

The financial investments of the organization do not include:

Purchased stock;
Bills, which were issued as payment for products4
Investment in rented own;
Jewels and works of art, that were purchased for purposes other than ordinary activities
tangible and intangible assets.

Directions of short-term financial investments

The most frequent subject of short-term deposits are:

Materials and raw materials.

The most profitable investment, since the situation in the economy can usually be predicted a year in advance. And you can also identify the situation in politics and the exchange rate of the national currency.

Securities.

A risky investment, due to the likelihood of a fall in price and difficulty in implementation, so it is better to invest in liquid securities that can be easily sold.

Credits.

It is also a profitable investment, since loans issued for a shorter period are subject to high interest rates and such a measure will serve as a prevention of non-repayment of funds.

Actual costs of acquiring assets as financial investments

The actual costs of purchasing assets as financial investments are:

Payment of funds in cash, according to the contract, to the seller;
Payment of funds for information and advice that are associated with the purchase of assets;
Rewards;
Other costs that are directly related to the purchase of assets.

Current assets in short-term financial investments

Current assets in short-term financial investments can be called current assets.

current assets- these are assets that are valid for 1 year, or during the normal operating cycle of the company if it operates for more than 12 months.

Most of the current assets, which still have the name of current assets, are subject to use immediately when they are involved in production - such as raw materials and materials.

After reviewing the balance sheet, current assets are determined:

Stocks;
VAT on various values that have been purchased;
Accounts receivable debt;
Cash investments;
Cash;
Other negotiable assets.

Accounts receivable and investments can be classified as current assets, if they are repaid in no more than 12 months, or in a period of more than 1 year, but the company is convinced that the assets are liquid, and are able, if necessary, to immediately turn into a monetary measure.

A significant part of current assets is usually available in material-intensive industries and trade. At the same time, there is a dependence: the higher the part of current assets, the more the company can use short-term loans and credits without risk to their finances.

Accounting and postings

To account for the presence and promotion of investments, a synthetic account 58 “Financial investments” is considered. The company keeps records of financial investments in order to have all available information on all accounting units of financial investments and firms in which these investments were made.

Sub-accounts opened for this account for analytical accounting:

58-1 Shares and shares- tracking the organization's contributions to various shares
58-2 Debt securities — deposits in private as well as government debt securities
58-3 Loans granted- providing individuals or legal entities cash and other loans
58-4 Contributions under an ordinary partnership agreement- contributions to own property under a partnership agreement

Accounting entries for accounting for financial investments have their own subgroups:

Contribution to the authorized capital of the majority funds;
Contribution to the authorized capital of non-material assets;
Contribution to the authorized capital of commodity and material values;
Contribution to the authorized capital money;
Purchase of valuable papers;
Purchase of debt securities and acquisition on them profits;
Payment of the amount for securities and sale of securities papers;
Calculation on the provided loans;
Actions on commodity credit;
Actions under a simple contract partnerships;
Further evaluation of financial investments.

All investments can be divided by value into market value and face value. The nominal value is the amount that is indicated on the securities. The market price is the price at a given point in time with the condition of selling the goods.

In organizations, accounting is conducted either at cost or at purchase price. The cost includes a variety of taxes and third-party services for buying or selling.

Initially, investments are recorded at the purchase price, and later they can be reflected in the cost price as follows:

Market price;
Least Cost(market or acquired).

In accounting for investments, you can also include an inventory for the correct filling of papers, their real price and deadlines.

Tax accounting and possible examples of non-acceptable income

For tax accounting there are temporary and settled differences in the amount of accounting data.

When purchasing objects of financial investments that are paid for in cash:

Price, services in terms of advice, remuneration- refer to the initial cost both in the accounting report and in the tax one without a significant difference;
Amount differences, percent- in accounting they refer to the initial cost, in tax accounting - to non-operating expenses, with the occurrence of temporary taxable differences.

Financial investments that do not require payment and other costs:

Contributions to the charter capital;
Deposits under a simple agreement partnerships;
Purchase of securities;
Shares and shares that were received during the reorganization.

As an example: securities received not for a fee are valued at their original cost in the accounting report, and in the tax report, the price is equal to zero, since there were no costs for their acquisition.

Examples of financial investments

Examples of investments are:

Buying shares of others enterprises;
Municipal bonds and government loans;
Contributions to authorized capitals other organizations;
Bank deposits;
Accounts receivable.

Considering all of the above, it can be said with full confidence that investment — difficult and lengthy process, however, is available to everyone, one should only remember the importance of a detailed study of the investment object, as well as assessing the feasibility, rationality and effectiveness of the investment, which will allow you to avoid losses and focus your activities only on profit.

The category of short-term includes investments for a period of not more than a year. It is understood that after its expiration, the costs incurred are converted into receivables. In this capacity, the purchase of securities, the issuance of loans at interest with a maturity of up to 12 months, deposits and other returnable investments that bring profit are taken into account.

The essence of short-term financial investments

You can invest funds only if you have free money supply. This is possible when receiving unplanned profits or its seasonal nature. Receiving increased income makes it possible to place the “surplus” at interest, subject to a return within a year. It is not mandatory to have entries for accounts and a balance line intended for short-term investments.

Short-term investments in the balance sheet

Short-term financial investments are included in the balance sheet assets and are reflected in line 1240 as of December 31. The amount reflected in it is the balance on the following accounts, reduced by the balance on the loan of the 59th account:

58 - for short-term investments on a sub-account of the second order;
55 - for short-term deposits;
73 - internal loans to employees with a maturity within a year.

Line 1240 reflects only investments that involve making a profit. If a loan is issued without interest (money in debt), it loses the status of a financial investment and cannot be reflected in the 58th account and the 1240th line of the balance sheet. On account 59, a reserve of financial investments is collected, which is necessary to compensate for their depreciation.

In addition to line 1240, explanatory section 3 is filled in the balance sheet (subsections 3.1 and 3.2). They show the presence, movement and use of investments.

Financial investments in accounting

Account No. 58 is common for long-term and short-term investments. By order of the Ministry of Finance in October 2000, official sub-accounts for it were abolished, but a strict division of investment accounting by term was regulated. Companies have the right to independently open and maintain them, taking into account the timing of investments. For this, sub-accounts of the second order are introduced. For example, 58.1 for stocks, 58.2 for debt.

Short-term investments are taken into account at cost, that is, at the cost of acquiring an asset. Income from them appears in the accounting report as interest is transferred or at the end of the investment period, that is, at the end of the year.

Increase and decrease of short-term investments

The growth in the volume of short-term investments indicates the availability of free funds available for investments for a short period. Such investments are less risky than long-term ones, they quickly return and allow you to quickly compensate for possible losses.

Posting examples:

Issuance of loans to third parties - Dt 58 - Kt 50;
Opening a deposit - Dt 58 - Kt 51;
Purchase of securities - Dt 58 - Kt 76.

A decrease in short-term investments indicates:

decrease in business and financial activity;
lack of working capital;
the approach of a crisis situation;
repayment of a loan or redemption of securities.

The decrease in amounts for short-term investments also indicates the repayment of obligations. Funds that could have been invested were used to repay the loan. This does not indicate a decrease in financial performance and the approach of a crisis, but is seen as a prospect for the future. In the next reporting period, these amounts can already be used to revitalize activities, subject to a similar level of income.

When investments are retired, they are fixed on the credit of the 58th account and the debit of the 91st (subaccount 2).

Posting examples:

Loss of financial investments - Dt 99 - Kt 58;
Other disposal of investments - Dt 91.2 - Kt 58.

Management of short-term investments

Management refers to tracking their movement - is there a risk of loss, are the costs justified, is it necessary to use reserves. The latter are created in order to compensate for losses in the event of depreciation of an investment.

For their formation, 91-account is used. The appearance and movement of reserves is reflected in the posting: Dt 91 - Kt 59. The total amount of the reserve is included in other expenses (PBU 19/02). Check for depreciation is carried out at least once a year. With regard to short-term investments, denser regularity is acceptable. For example, at the end of a quarter or half a year.

The main accounting reporting document is the balance sheet, which reflects all the assets of the company, their residual and book value at the beginning of the reporting period and the end of the period. Also, according to the results of the balance sheet, it is possible to assess the financial condition of the enterprise. The form of financial statements is divided into two parts - asset and liability. Short-term financial investments in the balance sheet is an asset line, line code 1240, it indicates all the company's existing investments, not only short-term ones. These are contributions to the statutory fund, loans issued to third-party companies, the acquisition of valuable assets, etc.

According to the legislative provisions, the following assets should be considered as short-term investments:

assets of state or municipal significance;
valuable assets of third-party companies (shares, bonds, promissory notes);
contributions to the statutory fund of third-party enterprises;
depositary investments in a banking company;
profitable lending to other legal entities;
receivables arising on the basis of the assignment of claims;
contributions of a partner enterprise under a simple partnership agreement.

Interest-free loans cannot be included in the above list, because the term investment implies receiving benefits from investing the company's own funds. Accounting for financial investments briefly means the temporary possession of valuable assets or the use of free cash in a short time (less than 1 year). This method of investment is used to invest your capital and earn income, thereby protecting capital from inflation.

The essence of short-term investment

The essence of CFI is the return of equity and profit from the costs incurred. Short-term financial investments are investments of the company's own funds in the authorized capital, valuable assets, as well as benefits under a simple partnership agreement and on profitable loans issued. Distinctive feature short-term investments is that the agreement is valid for a short period of time, less than 1 year.

A successful investment will be considered when only own funds were invested in the investment, without resorting to lending. Management of short-term financial investments carries a high risk due to the short time of holding valuable assets. That is, the higher the profit on short-term assets, the higher the risk of their depreciation and the formation of losses.

Accounting for short-term investments

All FI in accounting are taken to the balance sheet at the original price of the purchased assets, which includes all costs incurred associated with the acquisition. Short-term financial investments in the balance sheet are reflected in account 58 and in the context of the relevant sub-accounts.

Analytical accounting of investments is aimed at reflecting information about investments as accurately and reliably as possible. This:

name of valuable assets;
number, series of the document;
quantitative accounting of assets;
nominal (book) value;
date of registration;
departure date.

According to PBU 19/02, accounting for short-term financial investments is recognized subject to certain conditions. This:

investments should be recognized as profitable, bring profit to the enterprise;
the availability of relevant documents indicating the right to own assets;
the company assumes all the risks associated with the investment, such as insolvency, depreciation, etc.

When registered without the necessary documentation, short-term financial investments are included in non-current assets and are accepted on the balance sheet on account 08.

If the price of the purchased assets does not match their nominal price, the accountant is obliged to recalculate and charge or write off the difference in order to bring the purchase and face value to equality.

Table number 1. Accounting entries for write-offs and additional accruals of the difference between the face value and the purchase price.

If the company sells the acquired assets, then the income from the sale is credited to account 91-1.

Short-term beneficial loans issued by the enterprise are recorded on sub-account 58-3, which makes it possible to track the fulfillment of obligations under contractual agreements. The calculated interest on the loan is reflected in account 91 as part of the company's non-operating receipts.

Table number 2. Accounting entries for the reflection of issued short-term loans.

The effectiveness of short-term investments

Entrepreneurial activity is always directly related to costs, but here it is important to understand that any costs must be justified. Inexpedient investment of capital can lead to the collapse of all activities and bankruptcy. For rate short term investment the entrepreneur must carefully analyze the market situation and economic indicators. A decrease in short-term financial investments indicates that profitability is decreasing. But it is worth noting that the goal of short-term investments is rather not to get a high income, but to save your capital for a while. Therefore, companies often make investments in raw materials and materials, since in this case the risks are reduced.

The main difference between short-term investments and long-term investments is that their circulation period is less than 1 year, so there is no need to talk about high profitability. As we have already noted, short-term investments have high risk, which, when buying securities, passes into the rights of the company. An increase in short-term financial investments indicates that the risk of depreciation of acquired assets is increasing. In this case, in order to avoid a financial fall, it is advisable to form a reserve fund at the enterprise, which is accounted for on account 59. The liquidity of short-term investments can be determined by comparing them with other investment projects.

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