Published on: 2026-05-09
Source: Central Bank of Russia – Central Bank of Russia –
An important disclaimer is at the bottom of this article.
For clarification of the procedure for applying the changes introduced by Decree No. 3365-U to Regulation No. 385-P, in the part concerning the valuation and accounting of shares in subsidiary and dependent joint-stock companies, we give the following conditional example.
On 01.10.2013, the credit organization acquired shares of the joint-stock company – non-resident “ABC” in the amount of 10,000 pieces (11% of the voting shares) at a price of 200 conditional units per share and reflected them in balance sheet account No. 507 “Equity securities available for sale.”
On 01.08.2014, shares of the joint-stock company ‘ABC’ — a non-resident — were acquired by the credit organization in the amount of 2,800 units (3% of the voting shares) at a price of 250 conditional units per share and reflected 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 joint-stock company — non-resident “ABC” was 255 conditional 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 units at a price of 260 conditional 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 units (21% of voting shares).
According to the requirements of paragraph 2.3 of appendix 10 to Regulation No. 385-P on the placement of a credit organization in the shares of a joint-stock company, the 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 against the ruble as of 28.11.2014 was 50.0775 rubles per conventional unit.
28.11.2014 The credit organization will make the following entries in the bank ledger.
When reflected in balance sheet account No. 601 “Participation in subsidiaries and affiliated joint-stock companies, unit investment funds,” purchased on 28.11.2014 shares of 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 account No. 601 “Participation in subsidiaries and affiliated joint-stock companies, mutual investment funds” Credit of the 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 the 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 value 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 associates, mutual investment funds”
Loan of ledger account No. 507 “Equity securities available for sale.”
When transferring shares of the joint-stock company — a non-resident “ABC”, classified upon acquisition as “measured at fair value through profit or loss”:
On the amount of positive revaluation of securities 701,085 rubles (255 conditional units per share — 250 conditional units per share) with 2,800 shares at 50.0775 rubles per conditional unit:
Debit of balance sheet 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 conditional units (2,800 shares × 250 conditional units per share), which amounts to 35,054,250 rubles (700,000 conditional units × 50.0775 rubles per conditional unit):
Debit of balance account No. 601 “Participation in subsidiaries and dependent joint-stock companies, unit 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 on balance sheet account No. 601 “Participation in subsidiaries and dependent joint-stock companies, mutual investment funds”), amounted to 213,330,150 rubles. On 15.12.2014, the credit organization is selling 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 15.12.2014 of the joint-stock company shares of the non-resident “ABC” (16,400 pieces (18% voting shares), reflected on the balance account No. 601 “Participation in subsidiaries and affiliated 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 investment in equity securities.
The official exchange rate of the conventional unit against the ruble on December 15, 2014, was 49.9817 rubles per conventional unit.
15.12.2014 The credit institution will make the following bookkeeping entries related to the transfer of investment cost in the shares of the joint stock company non-resident “ABC” from the balance sheet account No. 601 “Participation in subsidiaries and dependent joint stock companies, unit investment funds” according to its adopted decision to the balance sheet account No. 507 “Equity securities available for sale”.
On the remaining balance sheet account No. 601 “Participation in subsidiaries and affiliated 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 affiliates, equity investment funds.”
The amount of 22,975,541 rubles of the difference between the book value of the shares of the joint-stock company — 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 at 255 conditional units per share (the current (fair) value of a share of the joint-stock company — non-resident “ABC” as of 15.12.2014) at 49.9817 rubles per conditional unit):
Debit of balance account No. 507 “Equity securities available for sale”
Credit of the balance account for securities accounting (in the Chart of Accounts under the securities operations symbol). Further accounting of the shares of the non-resident joint-stock company “ABC” is carried out by the 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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