Published on: 2026-05-09
Source: Central Bank of Russia – Central Bank of Russia –
An important disclaimer is at the bottom of this article.
To clarify the procedure for the application of amendments introduced by Decree No. 3365-U in Regulation No. 385-P, in the part concerning the evaluation and accounting of equity shares in subsidiaries and dependent joint-stock companies, we provide the following conditional example.
On 01.10.2013, a credit organization acquired shares of the joint-stock company — a non-resident “ABC” in the amount of 10,000 pieces (11% of voting shares) at a price of 200 conditional units per share and reflected them on the balance sheet account No. 507 “Equity securities available for sale.”
On 01.08.2014, the credit organization acquired shares of the joint-stock company — non-resident “ABC” in the amount of 2,800 pieces (3% of voting shares) at a price of 250 conditional units per share and recorded them on balance sheet account No. 506 “Equity securities measured at fair value through profit or loss.”
As of 31.10.2014, the current (fair) value of the shares of the non-resident joint-stock company “ABC” was 255 units per share.
On 28.11.2014, the credit organization acquired shares of the joint-stock company — non-resident “ABC” in the amount of 6,000 pieces at a price of 260 conventional units per share, as a result of which the number of shares of the joint-stock company — non-resident “ABC”, held by the credit organization, amounted to 18,800 pieces (21% of voting shares).
According to the requirements of clause 2.3 of appendix 10 to Regulation No. 385-P, the investment of the non-resident credit organization “ABC” in the shares of the joint-stock company must be transferred to balance account No. 601 “Participation in subsidiaries and dependent joint-stock companies, mutual investment funds.”
The official exchange rate of the conventional unit against the ruble on 28.11.2014 was 50.0775 rubles per conventional unit.
28.11.2014 Credit organization will make the following bookkeeping entries.
When reflecting in balance account No. 601 “Participation in subsidiaries and associated joint-stock companies, mutual investment funds,” the acquisition on 28.11.2014 of shares of a joint-stock company — a non-resident “ABC” — in the amount of 1,560,000 conditional units (6,000 shares at 260 conditional units per share), which amounts to 78,120,900 rubles (1,560,000 conditional units at 50.0775 rubles per conditional unit):
Debit of balance sheet account No. 601 “Participation in subsidiaries and associated joint-stock companies, unit investment funds” Credit of correspondent account.
When transferring shares of a joint-stock company — a non-resident “ABC”, classified upon acquisition as “available for sale”:
on the amount of positive revaluation of securities 27,542,625 rubles (255 conditional units per share — 200 conditional units per share) for 10,000 shares at 50.0775 rubles per conditional unit:
Debit of balance account No. 10603 “Positive revaluation of securities available for sale”
Credit of balance account No. 50721 “Revaluation of securities — positive differences”;
on the cost of investments in securities of 2,000,000 conventional units (10,000 shares × 200 conventional units per share), which amounts to 100,155,000 rubles (2,000,000 conventional units × 50.0775 rubles per conventional unit):
Debit of balance account No. 601 “Participation in subsidiaries and affiliated joint-stock companies, unit investment funds”
Credit of balance account No. 507 “Equity securities available for sale.”
When transferring shares of the joint-stock company — a non-resident “ABC”, classified upon acquisition as “valued at fair value through profit or loss”:
to the amount of positive revaluation of securities of 701,085 rubles (255 conditional units per share — 250 conditional units per share) for 2,800 shares at 50.0775 rubles per conditional unit) :
Debit of balance account No. 70602 “Income from revaluation of securities”
Credit of balance account No. 50621 “Revaluation of securities — positive differences”;
on the cost of investments in securities of 700,000 conventional units (2,800 shares × 250 conventional units per share), which amounts to 35,054,250 rubles (700,000 conventional units × 50.0775 rubles per conventional unit):
Debit of balance account No. 601 “Participation in subsidiaries and affiliated joint-stock companies, mutual investment funds”
Balance sheet account No. 506 “Equity securities measured at fair value through profit or loss.”
As of 28.11.2014, the value of shares of the joint-stock company — non-resident “ABC” (18,800 pieces (21% of voting shares), reflected in balance sheet account № 601 “Participation in subsidiaries and dependent joint-stock companies, unit investment funds”), amounted to 213,330,150 rubles. On 15.12.2014, the credit organization sells shares of the joint-stock company — non-resident “ABC” in the quantity of 2,400 pieces (3% of voting shares).
The value of the shares remaining after the sale on 15.12.2014 of shares of the joint-stock company — non-resident “ABC” (16,400 pieces (18% of voting shares)), reflected on the balance sheet account No. 601 “Participation in subsidiary and dependent joint-stock companies, unit investment funds”, amounted to 186,047,928 rubles.
According to the requirements of clause 2.3 of appendix 10 to Regulation No. 385-P, the remaining shares of this issuer are subject to transfer to balance sheet accounts for the accounting of investments in equity securities.
The official exchange rate of the conventional unit to the ruble as of 15.12.2014 was 49.9817 rubles per conventional unit.
15.12.2014 the credit organization will carry out the following bookkeeping entries related to the transfer of the value of investments in shares of the non-resident joint-stock company “ABC” from balance account No. 601 “Participation in subsidiaries and dependent joint-stock companies, unit investment funds” in accordance with its decision to balance account No. 507 “Equity securities available for sale.”
On the remaining balance account No. 601 “Participation in subsidiaries and dependent joint-stock companies, mutual investment funds,” the value of shares of the joint-stock company—non-resident “ABC” amounts to 186,047,928 rubles:
Debit of balance account No. 507 “Equity securities available for sale”
Loan of balance account No. 601 “Participation in subsidiaries and affiliated joint-stock companies, unit investment fund.”
The amount of 22,975,541 rubles is the difference between the book value of shares of the joint-stock company — a non-resident “ABC” (186,047,928 rubles or 3,715,200 conditional units) and the ruble equivalent of the current (fair) value of 209,023,469 rubles (16,400 shares × 255 conditional units per share (the current (fair) value of shares of the joint-stock company — a non-resident “ABC” as of 15.12.2014) × 49.9817 rubles per conditional unit):
Debit of balance account No. 507 “Equity securities available for sale”
Credit of the balance sheet account for securities accounting (in the Chart of Accounts under the symbol of securities from operations with acquired securities). Further accounting of shares of the non-resident joint-stock company “ABC” is carried out by a credit organization in accordance with the requirements of appendix 10 to Regulation No. 385-P and clause 1.17 of part I of Regulation No. 385-P.
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