In the modern world, the banking system plays a key role. And not only in the life of the philistine (loans, deposits, transfers, etc.), but also at the state level. Any enterprise 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 means the amount of abstract funds, the main purpose of which is to increase the company's revenues for a certain period of time. The category of financial investments includes a large number of cash receipts: a variety of contributions to the capital of the statutory nature of any other enterprises or organizations (for example, subsidiaries); in interest-bearing bonds of local or state loans; in securities (for example, shares of other companies); in deposit accounts of banking institutions; in savings certificates. In addition, the so-called abstract funds are traditionally referred to as loans that have ever been given 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 the relevant documents, which provide confirmation of the acts of making deposits. Accounting for financial investments is made using the following certificates: received bonds, shares, certificates for various investment values, as well as directly contracts for the provision of services of this kind, for example, the provision of loans. However, such variants of the development of events are also possible, when operations with money do not have any confirmation. In this case, it is still necessary to record financial resources. Nevertheless, it is important to remember that registration of such deposits must be made separately.


Financial investments, like any other economic concept, differ in some respects. In the case under consideration, separation is carried out according to the following criteria: by forms of ownership, by the available connection with the replenished authorized capital and by the time of the contribution. Let's consider some of these categories in more detail. On the first sign, non-governmental and state securities are singled out. In relation to the second criterion, two main directions are also classified. Thus, communication with the authorized capital can be carried out through debt and educational investments. Among the latter can be attributed shares, certificates or deposits, which unambiguously confirm the share of their participation in the foundation of the organization's investment fund and grant the right to receive profits subsequently from the securities that are the basis of the fund in question. In turn, debt securities represent a combination of various mortgages, savings and deposit certificates, as well as bonds. Depending on the period of time in which the financial investments in question were carried out, short-term and long-term deposits were classified. The first are determined by a time interval not exceeding one year, the second - all the rest.

Accounting for financial investments: transactions

As mentioned earlier, the funds in question need to be registered accordingly. All necessary measures are made in the accounting department. Accounting for financial investments must be carried out in accordance with the current regulatory documentation. Like any other item in the accounting records, cash investments are recorded using special accounts called posting. This allows not only to systematize incoming data, but also provide an opportunity to visually track all the actions performed. So, accounting of financial investments is carried out on two active accounts, corresponding to the previously presented classification: 06 and 58. The first takes into account long-term deposits, the second - short-term. The debit balance for each of the accounts allows you to determine the amount at the beginning and end of the period under consideration. Debet graphically illustrates all the activities related to the acquisition of securities, various deposits, the size of loans, and the loan, in turn, reflects the operations for redemption, redemption and repayment 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 stated earlier, an active account 58 is responsible for these activities. Here, loans and securities are registered, the terms of which are not more than one year. It should also be noted a certain feature. In the event that the redemption period relative to securities is not fixed, but the income on them is supposed to be received no more than one year, then such sources of profit should also be taken into account in account entries 58. Of course, sub-accounts also take place. "Bonds" (58/1) record the transition of short-term investments into interest-bearing bonds of other organizations. "Deposits" (58/2) register funds in various currencies invested in certificates. "Loans given" (58/3) take into account the finances transferred for the time being to other enterprises.