Published on: 2026-05-08
Source: Central Bank of Russia – Central Bank of Russia –
An important disclaimer is at the bottom of this article.
To clarify the procedure for applying amendments introduced by Decree № 3365-U to Regulation № 385-P, in the part concerning the assessment and accounting of shares participation in subsidiaries and dependent joint-stock companies, we provide the following hypothetical example.
On 01.10.2013, shares of the joint-stock company – a non-resident “ABC” were acquired by the credit organization in the amount of 10,000 pieces (11% of voting shares) at a price of 200 conditional units per share and reflected in balance 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 units (3% of voting shares) at a price of 250 conditional units per share and reflected 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 shares of the joint-stock company – the non-resident “ABC” amounted to 255 units per share.
On 28.11.2014, a credit organization acquired 6,000 shares of the joint-stock company “ABC” — a non-resident — at a price of 260 conditional units per share, as a result of which the number of shares of the joint-stock company “ABC”, a non-resident, owned by the credit organization amounted to 18,800 shares (21% of the voting shares).
According to the requirements of clause 2.3 of appendix 10 to Regulation No. 385-P, the investment of the credit organization in the shares of the joint-stock company – a non-resident “ABC” – is subject to transfer to balance account No. 601 “Participation in subsidiaries and dependent joint-stock companies, unit investment funds.”.
The official exchange rate of the conventional unit to the ruble on 28.11.2014 was 50.0775 rubles per conventional unit.
28.11.2014 The credit organization will make the following bookkeeping entries.
When reflected in balance account No. 601 “Participation in subsidiaries and dependent joint-stock companies, mutual investment funds,” shares acquired on November 28, 2014, of the joint-stock company — non-resident “ABC” for 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 affiliated joint-stock companies, unit investment funds” Credit of correspondent account.
When transferring shares of the 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 № 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, 2,000,000 conditional units (10,000 shares × 200 conditional units per share), which amounts to 100,155,000 rubles (2,000,000 conditional units × 50.0775 rubles per conditional unit):
Debit of balance account No. 601 “Participation in subsidiaries and affiliated joint-stock companies, mutual 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 at the time of acquisition as “measured at fair value through profit or loss”:
for 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 amounting to 700,000 conditional units (2,800 shares × 250 conditional units per share), totaling 35,054,250 rubles (700,000 conditional units × 50.0775 rubles per conditional 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, valued 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 affiliated 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 amount of 2,400 pieces (3% of voting shares).
The value of the remaining shares after the sale on December 15, 2014 of the joint-stock company ABC’s non-resident shares (16,400 pieces (18% of voting shares), reflected on the balance sheet account No. 601 “Participation in subsidiaries and dependent joint-stock companies, mutual investment funds”, amounted to 186,047,928 rubles.
According to the requirements of paragraph 2.3 of Annex 10 to Regulation No. 385-P, the outstanding shares of this issuer are to be transferred to balance sheet accounts for equity investments.
The official exchange rate of the conditional unit against the ruble on 15.12.2014 was 49.9817 rubles per conditional unit.
15.12.2014 The credit organization will make the following bookkeeping entries related to the transfer of the cost of investments in the shares of the joint-stock company — non-resident “ABC” from balance account No. 601 “Participation in subsidiaries and dependent joint-stock companies, unit investment funds” in accordance with its adopted 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, unit 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 funds.”
The amount of 22,975,541 rubles is the difference between the carrying amount of the shares of the joint-stock company — non-resident “ABC” (186,047,928 rubles or 3,715,200 conventional units) and the ruble equivalent of the current (fair) value of 209,023,469 rubles (16,400 shares × 255 conventional units per share (The current (fair) value of the shares of the joint-stock company — non-resident “ABC” as of 15.12.2014.) × 49.9817 rubles per conventional unit):
Debit of balance account No. 507 “Equity securities available for sale”
Credit of the balance account for securities accounting (in the OFR by the securities operation symbol). Further accounting of the shares of the non-resident joint-stock company “ABC” is carried out by the credit institution 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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