In the modern world, the banking system plays a key role. And not only in the life of the average person (loans, deposits, transfers, etc.), but also at the state level. Any company has its financial assets. About what it is, we'll talk in this article.

The concept of financial investments

Financial investments

Under this economic definition refers to the amount of abstract funds, the main purpose of which is to increase the income of the enterprise for a certain period of time. The category of financial investments includes a lot of cash receipts: various contributions to the capital of the statutory nature of any other enterprises or organizations (for example, subsidiaries); in interest bonds of local or government loans; in securities (for example, shares of other companies); to deposit accounts of banking institutions; in savings certificates. In addition, the so-called abstract funds traditionally include loans that have ever been granted to various organizations, and investments of any property of the company under previously concluded contracts, which describe possible joint activities.

Important papers

It should be noted that the incoming funds and their amounts need relevant documents that provide confirmation of the acts of making deposits. Accounting for financial investments is carried out using the following certificates: received bonds, shares, certificates for various amounts of investments, as well as contracts for the provision of services of this kind, for example, loans. However, there are also possible variants of the development of events when operations with money do not have any confirmation. In this case, it is still necessary to keep records of funds. Nevertheless, it is important to remember that the registration of such contributions should be made separately.


Financial investments, like any other economic concept, differ in some ways. In this case, the division is carried out according to the following criteria: according to the forms of ownership, according to the existing connection with the updated share capital and the time of the contribution. Consider some of these categories in more detail. On the first sign non-state and government securities are distinguished. Regarding the second criterion, two main areas are also classified. Thus, the relationship with the share capital can be through debt and educational investments. The latter include stocks, certificates or contributions that unequivocally confirm the share of their participation in the foundation of an organization’s investment fund and give the right to receive profits afterwards from the securities underlying the fund in question. In turn, debt securities are a combination of various mortgages, savings and deposit certificates, as well as bonds. Depending on the time period in which the financial investments were made, classify short-term and long-term deposits. The first are determined by the time interval not exceeding one year, the second - all the rest.

Accounting for financial investments: transactions

As mentioned earlier, the money in question requires appropriate registration. All necessary activities are carried out in the accounting department. Accounting for financial investments must be carried out in accordance with current regulatory documents. Like any other articles in accounting reports, cash investments are recorded using special accounts called transactions. This allows not only to systematize the incoming data, but also to provide an opportunity for visual tracking of all the actions taken. So, accounting of financial investments is carried out on two active accounts corresponding to the classification presented earlier: 06 and 58. The first takes into account long-term contributions, the second - short-term. The debit balance for each of the accounts allows you to determine the amount of both the beginning and the end of the period in question. The debit vividly illustrates all the activities carried out related to the acquisition of securities, various deposits, loan amounts, and the loan, in turn, reflects the operations for the repurchase, redemption and return of funds.

Bank calculations specific to active account 06 “Long-term financial investments”, may contain some subcategories. They are called sub-accounts. It should be noted that they are the best way to implement the accounting of financial investments, as in this case, many of the articles are written separately. Consider the sub-accounts a bit more. “Stocks and shares” (06/1) to check the availability and movement of long-term funds to the type of shares and authorized capital of other organizations. “Bonds” (06/2) take into account the transition of the incoming inestitsy in interest-bearing bonds. “Granted loans” (06/3) keep a record of the movement of loans available.

Accounting for short-term financial investments

As mentioned earlier, an active account 58 is responsible for these events. The granted loans and securities are registered here, with a deadline of no more than one year. It should also be noted some feature. If the redemption period for securities is not fixed, but it is expected to receive income on them for no more than one year, then such sources of profit should also be taken into account in the account records 58. Of course, there are also subaccounts. “Bonds” (58/1) record the transfer of short-term investments in interest-bearing bonds of other organizations. “Deposits” (58/2) register funds in various currencies enclosed in certificates. “Loans granted” (58/3) take into account finance transferred to other enterprises for a time.