The actual cost of acquisition of assets as financial investments are:
· the amount payable in accordance with the contract to the seller;
· amounts paid to organizations and other persons for information and Advisory services relating to the acquisition of these assets.
· remuneration payable to the intermediary organization or another person, through which assets acquired as financial investments;
· other costs directly attributable to the acquisition of assets as financial investments.
Initial value of financial investments made in the contribution to the authorized capital of the organization, recognizing their monetary valuation, agreed by the founders (participants) of the organization.
Initial value of financial investments received by the organization free of charge, such as securities, are recognized:
· their current market value on the date of acceptance for accounting. Under the current market value of securities means their market price calculated in the prescribed manner by the organizer of trade on the securities market;
· the amount of cash that can be received from the sale of acquired securities on the date of their acceptance for accounting for securities, for which trade organizer on the securities market is not calculated the market price.
Original cost of financial investments acquired under contracts stipulating performance of obligations (payment) by non-monetary means, recognized the value of the assets transferred or subject to transfer by the organization. The cost of assets transferred or subject to transfer by the organisation, is established proceeding from the price which under comparable circumstances usually the organisation defines cost of similar assets.
Initial value of financial investments made in the account of the organization of comrade-in agreement on ordinary partnership, recognizing their monetary valuation, agreed by the partners in a simple partnership agreement.