Reserve for the appreciation of financial deposits in used assets.

Golovna

The nature of financial injections is such that there is a periodic change in their position from these and other officials.

For this reason, in order to ensure the stability of the company, reserve stocks are created, and a special account is created to provide information about the presence of losses behind which and vikoryst.

This article tells us about how such reserves are created, as per the 59th position of the Schedule Plan, as well as what types of transactions are made.

In order, one of the practical applications will be selected within the framework indicated.

Creation of the reserve for the increase of financial injections
First of all, this shows what you can manage with penny investments.
The positions of the company's security guards and other transactions with valuable papers are subject to respect.

The scope of such operations is consistent with the official investment policy of the enterprise.

In order for another asset of the company to be recognized as a financial investment, it is necessary:

the availability of documents that would confirm the right of ownership of this asset;

the presence of certain risks associated with such assets, including liquidity, insolvency and changes in valuation;

the possibility of winning off an economical income, including increasing the primary income and increasing the number of hundreds of millions of dollars.

During the creation of funds, the cash is divided into the debit part 91 and the credit part 59 of the account.

Such an entry is made every time as the reserve funds grow.

What happens is that the obligations of these funds change and financial investments change, accountants make entries for debit 59 and credit 91 accounts, then.

It's difficult to make an accounting entry.

Analytics is carried out in terms of the skin tissue fund.

Typical accounting entries

In the accounting system, typical entries for the designated position look like this:

Kt 59 - forming a reserve fund;

Kt 59 - growth of sumi for the fund;

Kt 91 – shortening the reserve due to the increase in the value of financial investments;

Kt 91 - loss of financial investments and write-off of the reserve for them.

Example from practice

It is clear that the initial price of shares acquired by the company was 3,000 UAH.

At the end of the world period, the market value fell to 2200 rubles, and a reserve was formed for the value of these deposits in the amount of 800 UAH.

At the beginning of the new world period, a valuable paper will be sold at a price of 2700 UAH.

In the current situation, the company's accounting activities will be urgent:

Kt 91 - 2700 rubles, sales of shares;

Kt 58 - 3000 rub., Write-off of sold shares;

Rakhunok 59 “Reserves for the value of financial investments” is used to clarify information about the availability and management of reserves for the value of financial investments of the organization.

In times of emergency, in which there may be a decline in financial investments, the organization can revise the awareness of the decline in the value of financial investments.

If, as a result of the re-verification, a consistent reduction in the value of financial investments is confirmed, the organization creates a reserve for the value of financial investments by the amount of the difference between the regional investment and investment Unkovoy vartіstyu such financial investments.

Until section 59 "Reserves for the value of financial investments" the following subsections can be opened: 59-

01 “Reserves for valued deposits with shares”;

59-

02 "Reserves for investments in shares";

59-

03 "Reserves for the valued deposit of the bond";

59-

04 “Reserves for the deposit of bills of exchange”;

59-

05 "Reserves for the valued deposit of the deposit";

59-

06 “Reserves for the value of deposits under a simple partnership agreement”;

59-

07 "Reserves for valued deposits in deposit accounts";

The analytical work behind section 59 “Reserves for the value of financial injections” is carried out for the skin reserve.

Table 5.7.

Rakhunok 59 “Reserves for the value of financial investments” corresponds with the racks Behind the debit Behind the credit 91 “Other income and expenses” 91 “Other income and expenses” W.W.W...I.n.e.t.L.i.b.

RU.

Financial investments show a trend until the market changes.

Therefore, to ensure the safety of the company, a system has been transferred that will ensure the availability of operational information about the presence and dynamics of special reserves that are created for the value of investments.

This rakhunok is rakhunok 59. Let's talk about its special features.

59 sections of accounting

To understand the function of Section 59 “Reserves for the value of financial investments”, it is clear what assets are included in the financial investments, as well as why the reserves designated for their value are necessary and how they are processed.

Based on the legislative norms announced in PBO 19/02, financial investments can be recognized as an asset from the power of the enterprise, which conveys the loss of economic benefits and bears all possible risks, such as non-payment, loss of profit and Liquidity.
In other words, financial investments can be bills, bonds, shares of enterprises (including their own), deposits in CC of companies (except subsidiaries), types of positions (except non-bankable ones), deposits in credit institutions Iyah and in.
Do not include investments in the purchase of shares in your company, bills of exchange, income from rent mines - intangible assets, inventories and inventories.

Why is the reserve created?

Based on the evidence of a decrease in the investment price, the enterprise is obligated to carry out a revaluation, which reserves part of the assets that have contributed to the size of the reserve as the difference between the regional and investment the price of assets.

Commercial companies have higher costs, while non-profit organizations have higher costs.

The analytical image behind the arch is created alongside the skin reserve.

For a loan Rakh.

59 the amount of deposits that are reserved is recorded, since the revaluation established a policy of reducing the value of deposits, after the debit there is a change in reserves or a loss of investments, as soon as the stinks have disappeared.

Transactions made from the reserve are covered by the accountant with the following entries:

Selling enterprises have the right not to stockpile the amount of reserves for investment.

59 shells at the balance

Rakhunok 59 is passive, but you need to know your winnings in the asset balance.

The amount of the reserve at the end of the period will always change the amount of the balance of account 58 “Financial investments”.

The withdrawal result is recorded in row 1170 of the first section, when investments are made from non-current assets, and in row 1240 of the other section, if investments are made up of current assets.

Butt of operation from the rakhunku

The regional shareholding of the company is 200,000 rubles.

Before the end of the economic period, there was a decrease in market value to 170,000 rubles.

The reserve for value was created in the amount of 30,000 rubles.

In Russia, shares were sold for 190,000 rubles.

The operations will be carried out promptly:
D/t 91 - K/t 59 - 30,000 rub.
— the reserve has been created;
D/t 76 - K/t 91 - 190,000 rub.

― sales of shares;

D/t 91 - K/t 58 - 200,000 rub.
― the amount of shares sold has been written off;
direct investment and withdrawal of profits (for example, withdrawal of dividends, increased yield of assets, etc.).

Around the actives (for example, short-strings) there can be a change in value.

In a situation where the financial investment of the enterprise is significant, it is necessary to analyze the reasons for the decrease in their investment.

This means a review of all financial investments that are valued, other than their current market value, is carried out.

Yakshcho Perekhka, I have shuttered sowswav, the Vartosti of such deposits, Treaselly formed the reserve of PID Znetzinnnya Finansovikh, the Rizyzovy in the Oblikovi Ta Rozrakhunki Vartosti (paragraph 21, 38 PBO 19/02).

A decrease is considered stable if:
at the time of verification of the value of assets and on the latest date of the world, the value of assets is in the order of magnitude for the rozrakhunka;
Variety decreased even more during the cold period;

As of this date, there was no information about the positive dynamics of the designated indicator.

Accounting and tax form

Before the accounting section 59 “Reserves for the value of financial injections” an analytical form is created.

The value of the deposit for which such a reserve was created is the balance sheet minus additional reserves.

The values of the accounts correspond with account 91. The creation of the reserve for the value of financial contributions is accompanied by the posting of Dp 91 Kt 59. The other contribution, however, is accompanied by the posting of Dp 59 Kt 91.

In the accounting department, reserves are classified into short-line and long-line ones, creating separate sub-sections 59.1 and 59.2 and dividing the analytical area before them.

A steady decline in the value of financial investments will result in an adjustment to the reserve as a result of its increase.

The financial result, however, will be reduced by the increase in the value of other expenses.

If the organization ceases to be a professional participant in the market of valuable papers, then clause 10 of Art.

For this reason, in order to ensure the stability of the company, reserve stocks are created, and a special account is created to provide information about the presence of losses behind which and vikoryst. 270, art.

300 of the Tax Code of the Russian Federation, part of the deduction for the reserve for the value of financial contributions that appear in the balance sheet (and the amount of reserves for the value of valuable papers), without taking part in the expansion of the tax base from the profit.

It is necessary to change the actual value of the vartis assessment.

What factors determine the stability of changes in financial investments and how to invest such reserves in a book, we will explain later.
Consider the reasons for which the reserve is created for the valued financial deposit
Financial deposits are the deposit of funds (DC) or other funds into the accounts of third-party companies with the method of further deduction of income.
To them, zokrema, we can add:

I will purchase valuable papers (CP);

addition of the debtor to the agreement for the assignment of rights to claim;

investment statutory capital (CC) of enterprises;

I can see the position under the camera.

Algorithm for financial investment of regulations PBU 19/02.

The procedure for booking financial deposits is div. at statti.
The procedure for creating a reserve for a valuable financial investment can be seen from the stock of valuable papers.
They are divided into those that are and are not volatile on the stock market.

The assessment of the central banks that are being exchanged is carried out on the basis of their market volatility, which contributes to the immediate revaluation.

The assessment can also be carried out at random or once per quarter (clause 20 of PBO 19/02).
Whenever financial investments are not traded on the market, the investor determines their valuation independently or from the valuation received.
The assessment is carried out immediately or at the end of the quarter (month) at the discretion of the organization itself (clause 38 of PBO 19/02).

Rakhunok 59 "Reserves for the value of financial investments"

This account corresponds to account 91. The creation of reserves, as well as their increase, is recorded in the accounting record Dp 91 Kt 59. If there is an increase in the breakdown price or the presence of a deposit, the return is carried out: Dt 59 Kt 91.

The deposit balances are divided into long-term (maturity term longer than maturity) and short-term (less than 12 months) and are displayed in different rows and sections of accounting, reserves are valued up to It would be better to divide it into short-line and long-line.

For example, to create reserves for the value of long-line deposits, you can use rack 59.1, and for short-line deposits, rack 59.2.

The analytical scope is available for organizations based on types of reserves.

A reserve has been created for the value of the financial deposit - carried out

Let's take a look at the procedure for creating and further adjusting reserves on the stock.

TOV "Asorti" Volodya 10 shares of AT "Mir" with a sales price of 150,000 rubles.

AT "Mir" pays quarterly dividends to its shareholders.

Payments for the 2nd quarter of 2016 were overdue, and for the 3rd quarter of 2016 there were no payments at all.

At the beginning of 2016, an independent assessment was carried out, for example, the illegal distribution of the shares of AT Mir amounted to 100,000 rubles.

At the meeting, the decision to create a reserve for the valued financial deposit was praised.

The accountant recorded this operation with the entry Dp 91.2 Kt 59 - 50,000 rubles.