TOPIC 14. AUDIT OF FINANCIAL INVESTMENTS

14.1. Verification Prerequisites

Russian organizations invest free cash to participate in the management of third parties or to earn a return on invested capital. Investments of own or borrowed funds of organizations for the purpose of making a profit determine the financial activities of organizations. It is aimed at the purchase of securities, contributions to the authorized (share) capital of third-party organizations, and can also be expressed in the form of loans to other organizations, bypassing banks.

In the practical activities of Russian organizations, such operations for the acquisition of relevant assets that can generate income are defined as financial investments. An audit of financial investments is carried out in order to form an opinion on the reliability of financial statements under the items "Long-term financial investments" and "Short-term financial investments" and on the compliance of the applied accounting and taxation methodology for financial investments with the regulatory documents in force in the Russian Federation.

As with the audit of other assets, the auditor proceeds from the following assumptions.

Completeness - all financial investments are reflected in accounting and financial statements, there are no unaccounted financial investments:

▪ accounting and reporting reflect all securities acquired by the organization and loans issued;

▪ balances and turnovers on synthetic accounting accounts for financial investments coincide with balances and turnovers on analytical accounting accounts;

▪ account balances and turnovers were transferred in full from the accounting registers to the General Ledger and financial statements;

▪ accounting and reporting reflect all facts of receipt and write-off of financial investments;

▪ all operations on the movement of financial investments are timely registered in accounting.

Existence - all financial investments are significant for the organization, exist at the balance sheet date and will generate income in the future:

▪ the presence of financial investments is confirmed by the necessary primary documents and the results of an inventory carried out in accordance with the established procedure;

▪ rights and obligations - the organization has rights to these financial investments and is responsible for the risks associated with these rights:

▪ financial investments (securities and loans) reflected in the financial statements belong to the organization legally;

▪ the securities reflected in the balance sheet are owned by the organization, received as a result of contracts that comply with legal requirements, and the organization has all the necessary certificates confirming the legality of receipt of the securities;

▪ all entries in the accounting accounts are confirmed by supporting and primary documents drawn up in accordance with the requirements of current legislative and regulatory acts;

▪ all financial investment transactions arise from the terms of the relationship that do not contradict current legislation;

▪ transactions with financial investments are authorized by authorized persons in accordance with the established procedure.

Valuation - financial investments (securities) are valued in accounting and reporting in accordance with the requirements of regulatory documents:

▪ ruble valuation of securities in foreign currency was carried out in accordance with the requirements of current legislation;

▪ depending on the method of acquiring securities, their actual cost is formed in accordance with the requirements of regulatory documents;

▪ the value of securities for inclusion in the financial statements is calculated correctly and in accordance with the requirements of regulations (taking into account the decrease in market value);

▪ proceeds from the sale of securities are reflected in accounting in an estimate that coincides with that contained in the primary documents.

Accuracy - the costs of financial investments are accounted for in accordance with the accounting rules, the accounting data correspond to the entries in the synthetic accounting registers:

▪ in primary documents, accounting registers, and when transferring data to financial statements, the arithmetic accuracy of the indicators is observed;

▪ when determining the ruble valuation of securities denominated in foreign currency, foreign currency rates corresponding to the rates of the Central Bank of the Russian Federation on the date of transactions were used;

▪ the financial statements reflect the financial result determined on the basis of actual data.

Limitation of the accounting period - all operations for the acceptance for accounting and disposal of financial investments are taken into account in the corresponding accounting period.

Presentation and disclosure - all financial investments are correctly classified and disclosed in the financial statements:

▪ financial investments are classified depending on the type and maturity date;

▪ income and expenses associated with the sale and redemption of financial investments are correctly classified in the income statement;

▪ information on financial investments is disclosed in the notes to the financial statements.

Obtaining sufficient evidence on the issues being checked allows us to give an independent assessment of the indicated facts and identify violations and deviations from the current regulations and accounting rules.

14.2. The concept and classification of financial investments

The procedure for maintaining accounting records of financial investments from January 1, 2003 is regulated by PBU 19/02 “Accounting for financial investments”, approved by order of the Ministry of Finance of the Russian Federation dated December 10.12.2002, 126 No. 5n. Paragraphs 6 and 19 of PBU 02/09.12.1998 provide organizations with independence both in choosing an accounting unit for financial investments and in organizing analytical accounting in order to provide complete and reliable information about the movement of financial investments and control over their availability and movement. The analytical accounting register must reflect the necessary information at least in the following sections: name of the issuer, name of the security, its number and series, nominal price, purchase price (actual cost), total quantity, as well as dates of purchase and sale of the security and place of its storage , temporary nature of investments (short-term or long-term). The independence of choosing an accounting unit for financial investments and analytical accounting indicators must be secured by the accounting policy of the organization (Order of the Ministry of Finance of the Russian Federation dated December 60, 1 No. 98n “On approval of the Accounting Regulations “Accounting Policy of the Organization” PBU XNUMX/XNUMX”). As a rule, this analytical register is developed by the organization independently and implemented within the framework of an automated form of accounting.

When accepting assets as financial investments, one-time fulfillment of the relevant conditions specified in paragraph 2 of PBU 19/02 is necessary:

1) the availability of properly executed documents confirming the relevant rights to financial investments;

2) transfer to the organization making financial investments of the corresponding risks (risk of price changes, insolvency of the debtor, liquidity, etc.);

3) the ability of the organization to bring economic benefits (income) in the future in the form of interest or dividends or in the form of value growth (in the form of a difference in sale (redemption) prices and book value).

In accordance with paragraph 3 of PBU 19/02, financial investments include:

▪ state and municipal securities;

▪ securities of other organizations in which the date and cost of redemption are determined (bonds of joint stock companies, corporate bills and financial bills);

▪ contributions to the authorized (share) capital of other organizations (including subsidiaries and dependent business companies);

▪ contributions under a simple partnership agreement (from a partner organization);

▪ loans provided to other organizations;

▪ deposits in credit institutions;

▪ accounts receivable acquired on the basis of assignment of the right of claim.

To account for financial investments, account 58 "Financial investments" is intended. To account for various types of financial investments, sub-accounts can be opened for account 58: 58-1 "Shares and shares", 58-2 "Debt securities", 58-3 "Granted loans", 58-4 "Deposits under a simple partnership agreement" .

Financial investments do not include the following assets: own shares repurchased by a joint-stock company from shareholders for subsequent resale, bills of exchange issued on the terms of commercial lending, investments of the organization in real estate, precious metals, jewelry, works of art and other valuables acquired not for ordinary activities.

14.3. Formation of initial cost

The initial cost of financial investments purchased for a fee, in accordance with clause 9 of PBU 19/02, is the amount of the organization's actual costs for their acquisition, excluding VAT and other refundable taxes (except as provided by the legislation of the Russian Federation on taxes and fees).

The procedure for the formation of the initial cost of financial investments is determined by the channel for their receipt by the organization: purchase for a fee, receipt as a contribution to the authorized capital, gratuitous transfer, receipt as a means of payment for work performed, services rendered, values ​​delivered.

14.4. Loan audit

In accordance with the Chart of Accounts for accounting of the financial and economic activities of organizations and the Instructions for its application, approved by order of the Ministry of Finance of the Russian Federation dated October 31.10.2000, 94 No. 58n, information on loans provided by the organization to legal entities and individuals (except for employees of the organization) is reflected in account 58 "Financial investments", sub-account 3-XNUMX "Granted loans".

The amount of the loan provided by the organization to the borrower - a legal entity, is reflected in the debit of account 58, subaccount 58-3, in correspondence with account 51 "Settlement accounts". For the amount of payments received from the borrower, account 58, subaccount 58-3, is credited in correspondence with account 51.

In accordance with clause 7 of PBU 9/99 "Income of the organization", approved by order of the Ministry of Finance of the Russian Federation dated 06.05.1999 No. 32n, interest received for the provision of funds for use by the organization is considered operating income, which, in accordance with clause 16 of PBU 9/ 99 are recognized in accounting under the conditions specified in paragraph 12 of PBU 9/99. At the same time, for accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement.

Subparagraph 15 of paragraph 3 of Art. 149 of the Tax Code, it is determined that the provision of financial services for the provision of a loan in cash is not subject to value added tax. Consequently, the interest received by the organization under the loan agreement is not included in the VAT tax base.

For the purposes of taxation of profits, interest received by an organization under a loan agreement is considered in accordance with paragraph 6 of Art. 250 NC non-operating income. The procedure for recognizing such income under the accrual method is established by Art. 271 of the Tax Code, according to paragraph 6 of which, under loan agreements that are valid for more than one reporting period, for the purpose of calculating the tax base for income tax, income is recognized as received and included in the corresponding income at the end of the corresponding reporting period.

14.5. Audit of bills

In accordance with paragraph 3 of PBU 19/02 "Accounting for financial investments", approved by order of the Ministry of Finance of the Russian Federation dated December 10.12.2002, 126 No. XNUMXn, debt securities in which the date and cost of redemption is determined (bonds, bills) are classified as financial investments.

The conditions, the one-time fulfillment of which is necessary for the acceptance of assets as financial investments for accounting, are established by paragraph 2 of PBU 19/02. In the situation under consideration, all the specified conditions for accepting a bill of exchange for accounting as financial investments are met on the date of transfer of the bill by means of an endorsement by the person transferring the bill on the bill in the name of the organization (clause 3 of article 146 of the Civil Code).

According to the Instructions for the Application of the Chart of Accounts for Financial and Economic Activities of Organizations, debt securities acquired by an organization are accounted for on account 58 "Financial investments", subaccount 58-2 "Debt securities".

The procedure for the circulation of bills of exchange is regulated by the Regulations on a transferable and promissory note, approved by the Decree of the Central Executive Committee of the USSR and the Council of People's Commissars of the USSR dated 07.08.1937 No. 104/1341 and valid on the territory of the Russian Federation in accordance with Federal Law dated 11.03.1997 No. 48-FZ "On transferable and promissory notes". bill of exchange". According to paragraph 5, 77 of the said Regulations, in a bill that is payable at sight or at a certain time from presentation, the drawer may stipulate that interest will accrue on the bill amount.

Interest on a promissory note on the organization's balance sheet is recognized and included in operating income as of the date the organization has the right to receive them (clauses 7, 12, 16 of PBU 9/99 "Income of the organization", approved by order of the Ministry of Finance of the Russian Federation dated 06.05.1999 No. 32n), which arises only when a bill is presented for payment on time. Thus, in accounting, interest on a bill is not accrued until the moment it is presented for payment by the bill holder.

On the date the bill is presented for payment, the organization recognizes in accounting income in the form of interest on the bill.

For the purposes of taxation of profits, income in the form of interest on securities and other debt obligations is considered non-operating income (clause 6 of article 250 of the Tax Code).

According to paragraph 1 of Art. 328 of the Tax Code in analytical accounting, the taxpayer independently reflects the amount of income in the amount due on promissory notes in accordance with the terms of the issue or transfer (sale) of interest separately for each type of debt obligation. The amount of income in the form of interest on debt obligations is taken into account in analytical accounting based on the yield established for each type of debt obligations and the validity period of such a debt obligation in the reporting period as of the date of recognition of income, determined in accordance with the provisions of Art. 271 of the Tax Code, according to clause 6 of which, for securities with a validity period of more than one reporting period, for the purposes of Ch. 25 of the Tax Code, income is recognized as received and included in income at the end of the corresponding reporting period.

In case of termination of the contract (repayment of the debt obligation) before the end of the reporting period, income is recognized as received and included in the relevant income as of the date of termination of the contract (repayment of the debt obligation).

Thus, the procedure for recognizing income in the form of interest on a promissory note, established for the purposes of taxation of profits, differs from the procedure for their recognition in accounting (income in the form of interest on a promissory note for tax purposes is recognized monthly during the period the promissory note is held by the organization, and for the purposes accounting - on the date of payment on the bill).

When redeeming a bill, the organization recognizes, for the purposes of taxation of profits, income from its sale, which is determined in the manner prescribed by Art. 280 NK. Expenses for repayment of a bill are determined in this case based on the price of its acquisition.

The costs of selling a security are determined based on the purchase price of the security (including the costs of acquiring it), the costs of selling it, and the amount of accumulated interest (coupon) income paid by the taxpayer to the seller of the security (Clause 2, Article 280 of the Tax Code). In this case, the costs of selling the promissory note are equal to its original cost, which corresponds to accounting data.

In accordance with sub. 12 p. 2 art. 149 of the Tax Code, the sale of securities in the territory of the Russian Federation is not subject to VAT.

The amount of VAT paid to the budget from the received prepayment, the organization has the right to accept for deduction after the transfer of the bank's bill to the buyer on the basis of paragraph 5 of Art. 171 NK.

With a large number of bills in the organization, it is advisable to keep a separate journal for their tax accounting, which will be a kind of appendix to the purchase book.

14.6. Stock audit

Shares of other organizations owned by the organization are accounted for as financial investments. At the same time, the organization's investments in shares of other organizations listed on the stock exchange, the quotation of which is regularly published, when compiling the balance sheet, are reflected at the end of the reporting year at market value, if the latter is lower than the value accepted for accounting.

For this difference, at the end of the reporting year, a reserve is formed for the depreciation of investments in securities due to financial results (clauses 43, 45 of the Regulations on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29.07.1998, 34 No. XNUMXn) .

According to the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and the Instructions for its Application, approved by Order No. 31.10.2000n of the Ministry of Finance of the Russian Federation dated October 94, 58, the shares of an OJSC owned by the organization are recorded on account 58 "Financial investments", subaccount 1-59 "Shares and shares" . To summarize information on reserves for depreciation of investments in securities, the Chart of Accounts provides account 31 "Reserves for depreciation of investments in securities". The amount of the provision for depreciation of shares created by the organization as of December 2002, 59 is recorded on the credit of account 91 and the debit of account 91 "Other income and expenses", sub-account 2-XNUMX "Other expenses".

According to paragraph 20 of PBU 19/02, financial investments, for which the current market value can be determined in the prescribed manner, are reflected in the financial statements at the end of the reporting year at the current market value by adjusting their assessment for the previous reporting date. This adjustment can be made monthly or quarterly. The difference between the assessment of financial investments at the current market value as of the reporting date and the previous assessment of financial investments is credited to the financial results of a commercial organization (as part of operating income or expenses) in correspondence with the financial investment account.

Thus, if, in accordance with the accounting policy, the organization adjusts the value of securities based on their market price on a monthly basis, then as of January 31, 2003, the accounting records reflect a decrease in the value of the shares held by the organization compared to their previous valuation by an entry in the credit of account 58 , subaccount 58-1, in correspondence with the debit of account 91, subaccount 91-2.

14.7. Audit of contributions to the authorized capital of other organizations

In accordance with clause 3 PBU 10/99 "Expenses of the organization", approved by order of the Ministry of Finance of the Russian Federation dated 06.05.1999 No. 33n, contributions to the authorized capital of other organizations are not recognized as expenses of the organization.

The transfer of goods to the authorized capital for tax purposes is not recognized as a sale on the basis of subpara. 4 p. 3 art. 39 of the Tax Code, therefore, such a transfer is not subject to VAT (clause 2, article 146 of the Tax Code).

The transfer of goods by an organization as a contribution to the authorized capital of an LLC is reflected in the debit of account 58, subaccount 58-1, and the credit of account 41 "Goods".

The difference between the monetary value of the goods transferred to the authorized capital and the amount of the actual cost of these goods is included in other operating income, which is reflected in the credit of account 91 "Other income and expenses", subaccount 91-1 "Other income", in correspondence in this case with debit of account 58 "Financial investments", subaccount 58-1 "Shares and shares".

According to paragraph 3 of Art. 270 of the Tax Code, expenses in the form of a contribution to the authorized (share) capital are not taken into account when determining the tax base for income tax.

Features of determining the tax base for income received from the transfer of property to the authorized (share) capital (fund) of the organization are established by Art. 277 of the Tax Code, according to sub. 2, paragraph 1 of which the difference between the value of the property contributed as payment and the nominal value of the acquired share in the authorized capital is not recognized as the profit of the taxpayer-participant.

14.8. Audit of information on financial investments in reporting

In 2003, information on financial investments of the organization was formed in accounting and financial statements in accordance with the rules established by PBU 19/02 "Accounting for financial investments", approved by order of the Ministry of Finance of the Russian Federation of December 10.12.2002, 126 No. XNUMXn.

Proceeds related to the sale of securities are considered, in accordance with paragraph 7 of PBU 9/99 "Income of the organization", approved by order of the Ministry of Finance of the Russian Federation of 06.05.1999 No. 32n, as operating income, for which account 91 "Other income and expenses" is intended to be accounted for by the Chart of Accounts ", subaccount 91-1 "Other income". Proceeds from the sale of securities are recognized in accounting in accordance with paragraph 16 of PBU 9/99, subject to all the conditions specified in paragraph 12 of PBU 9/99. The amount of receipt is determined based on the price established by the contract between the organization and the buyer (clause 6, 10.1 PBU 9/99). At the same time, the book value of the shares is debited from account 58, subaccount 58-1, to the debit of account 91, subaccount 91-2 "Other expenses". Profit (loss) from other income and expenses, in accordance with the Instructions for the application of the Chart of Accounts, is reflected in the closing entries of the past month on the debit of account 99 "Profit and Loss", for example, sub-account 99-1 "Profit (loss) before tax", and credit account 91, sub-account 91-9 "Balance of other income and expenses".

Features of determining the tax base for income tax on operations with securities are established by Art. 280 NK.

Taxpayers who incurred a loss (losses) from transactions with securities in the previous tax period or in previous tax periods are entitled to reduce the tax base received from transactions with securities in the reporting (tax) period (to carry forward these losses to the future), in the manner and under the conditions set out in Art. 283 of the Tax Code (clause 10 of article 280 of the Tax Code). However, it should be borne in mind that the loss carried forward can only be deducted from the tax base for similar transactions: the tax base for transactions with securities traded on an organized market cannot be reduced by a loss received from transactions with securities that are not traded on such a market , and vice versa. Losses on transactions of purchase and sale of securities are subject to transfer to the future within 10 years following the reporting period in which this loss was received (clause 2 of article 283 of the Tax Code). At the same time, the total amount of the loss carried forward in any reporting (tax) period may not exceed 30% of the tax base for transactions with securities.

The amount of the resulting loss in accordance with paragraph 8-11 of PBU 18/02 "Accounting for income tax settlements", approved by order of the Ministry of Finance of the Russian Federation dated November 19.11.2002, 114 No. XNUMXn, forms a deductible temporary difference, leading to the formation of deferred income tax, which must reduce the amount of income tax payable to the budget in the next reporting period or in subsequent reporting periods.

In the Profit and Loss Statement (Form No. 2), the amount of loss from the sale of goods is shown in parentheses on the line "Profit (loss) from sales". Income and expenses from the sale of securities are disclosed in this form on a gross basis as other operating income and other operating expenses.

In accordance with Art. 315 of the Tax Code, when calculating the tax base, the proceeds from the sale of goods and the proceeds from the sale of securities that are not traded on the organized market are separately reflected; expenses associated with the sale of goods and expenses incurred in the sale of securities not traded on the organized market; as well as profit (loss) from the sale of goods and profit (loss) from the sale of these securities.

Profit from the sale of securities that are not traded on the organized securities market is reflected by the taxpayer in lines 040, 070 and 120 of sheet 06 of the Declaration on corporate income tax (approved by order of the Ministry of Taxes and Dues of the Russian Federation dated 07.12.2001 No. BG-3-02 / 542).

The auditor checks that the organization has a Securities Accounting Book, which should describe all securities held by the organization.

Authors: Erofeeva V.A., Piskunov V.A., Bityukova T.A.

<< Back: Audit of inventories (Goals and composition of an audit of inventories and accounting procedures. Criteria for obtaining audit evidence during an audit of inventories. Stages of collecting audit evidence. Methods for obtaining audit evidence. Planning an audit of inventories. Audit of the correctness of accounting for materials. Features of an audit in an organization accounting of inventories at accounting prices. Acquisition of inventories, the cost of which is expressed in foreign currency. Material costs. Transfer of raw materials for processing. Accounting for goods. Audit of production and sale of finished products. Inventory of inventories. Audit of reporting forms)

>> Forward: Audit of expenses and income of an organization (Audit of expenses. Audit of work in progress accounting. Audit of settlements with customers and the procedure for determining revenue. Completed stages of work. Audit of financial results)

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