Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

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Ministry of Justice

Russian Federation

On December 27, 2002 No. 4085


of December 10, 2002 No. 126n

About approval of the Accounting regulation "Accounting of Financial Investments" PBU 19/02"

(as amended on 06-04-2015)

In pursuance of the Program of reforming of financial accounting according to international accounting standards approved by the order of the Government of the Russian Federation of March 6, 1998 N283 (The Russian Federation Code, 1998, N 11, to the Art. 1290), I order:

1. Approve the enclosed Accounting regulation "Accounting of Financial Investments" PBU 19/02.

2. Declare invalid the order of the Ministry of Finance of the Russian Federation of January 15, 1997 of N2 "About Procedure for Reflection in Financial Accounting of Transactions with Securities" (the order is registered in the Ministry of Justice of the Russian Federation on June 10, 1997, registration N 1324).

3. Enact this order starting with accounting records for 2003.


A. L. Kudrin


to the Order of the Ministry of Finance of Rossiyky Federation of December 10, 2002 No. 126n

Accounting regulation "Accounting of Financial Investments" PBU 19/02

I. General provisions

1. This Provision establishes rules of forming in financial accounting and accounting records of information on financial investments of the organization. The organization is understood further as the legal entity by the legislation of the Russian Federation (except for credit institutions and the public (municipal) institutions).

This Provision is applied in case of establishment of features of accounting of financial investments to professional participants of the security market, insurance companies, non-state pension funds.

2. For the purposes of this provision acceptance to financial accounting of assets as financial investments requires one-time accomplishment of the following conditions:

availability properly the processed documents confirming existence of the right at the organization to financial investments and on the receipt of money or other assets following from this right;

transition to the organization of the financial risks connected with financial investments (risk of the change in price, risk of insolvency of the debtor, liquidity risk, etc.);

capability bring the organizations economic benefits (income) in the future in the form of percent, dividends, or surplus of their cost (in the form of difference between selling price (repayment) of financial investment its purchase value, as a result of its exchange, use in case of repayment of obligations of the organization, increase in the current market value, etc.).

3. Treat financial investments of the organization: state and municipal securities, securities of other organizations, including debt securities at whom date and the cost of repayment is determined (bonds, bills of exchange); deposits to the authorized (share) capital of other organizations (including affiliated and dependent economic societies); the loans granted other organizations, deposit deposits in credit institutions, the accounts receivable acquired based on right to claim concession and so forth.

For the purposes of this provision as a part of financial investments also deposits of the organization companion for the agreement of particular partnership are considered.

Do not treat financial investments of the organization:

own shares redeemed by joint-stock company at shareholders for the subsequent resale or cancellation;

the bills of exchange issued by the organization drawer of the organization seller when calculating for the sold goods, products, the performed works, the rendered services;

the investments of the organization in the real and other estate having the material and material form provided by the organization for a fee in temporary use (temporary ownership and use) for the purpose of income acquisition;

the precious metals, jewelry, works of art and other similar values acquired not for implementation of regular types of activity.

4. The assets having the material and material form such as fixed assets, inventory stocks, and also intangible assets are not financial investments.

5. Unit of financial accounting of financial investments is chosen the organization independently so that to provide forming of complete and reliable information about these investments, and also proper control of their availability and movement. Depending on nature of financial investments, procedure for their acquisition and use series, batch, etc. uniform set of financial investments can be unit of financial investments.

6. The organization keeps analytics of financial investments so that to provide information on units of financial accounting of financial investments and the organizations in which these investments are performed (to issuers of securities, other organizations which member is the organization, to the organizations borrowers, etc.).

On the government securities and securities of other organizations accepted to financial accounting in analytics the following information shall be created at least: the name of the issuer and the name of security, number, series, etc., nominal price, purchase price, expenses connected with acquisition of securities, total quantity, purchase date, sale date or other disposal, the storage location.

The organization can create in analytics the additional information about financial investments of the organization, including by their groups (types).

7. Features of assessment and additional rules of disclosure in accounting records of information on financial investments in dependent economic societies are established by the separate regulation on financial accounting.

II. Initial assessment of financial investments

8. Financial investments are accepted to financial accounting on original cost.

9. In original cost of the financial investments acquired for a fee the amount of actual costs of the organization on their acquisition, except for the value added tax and other recoverable taxes is recognized (except cases, stipulated by the legislation the Russian Federation about taxes and fees).

Actual costs on acquisition of assets as financial investments are:

the amounts paid according to the agreement to the seller;

the amounts paid to the organizations and other persons for the information and consulting services connected with acquisition of the specified assets. If the organizations are rendered the information and consulting services connected with decision making about acquisition of financial investments, and the organization does not make the decision on such acquisition, the cost of the specified services belongs on financial results of the commercial organization (as a part of other expenses) or increase in expenses of non-profit organization of that accounting period when the decision not to acquire financial investments was made;

the remunerations paid to the intermediary organization or the other person through who assets as financial investments are acquired;

other costs which are directly connected with acquisition of assets as financial investments.


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