7 4 8 4 8
4 1 1 0 8
Long-term investments

The economic investments of the company is a long-term investment of money and other resources in the asset, which in no way do not apply to the main direction of the company.

Economic investments are long-term and short-term.

Long-term financial investments are:

- Investment in the assets of other companies and countries;

- Investments in authorized finances as participation;

- Loans accommodated by other companies for the term of more than one year for the purposes of obtaining dividends.

There are some requirements for the accounting of finances:

- Finding of the right formulated act, which shows that the company has the right for financial investment and receipt of economic income in reliance on these actions;

- Moving to the system of the financial risks belonging to the currency cash investments;

- Possibility of accrual of the company's financial profit or other monetary benefits.

These deposits include the capital asset of the companies, including subordinate and affiliated companies. The shares owned by the company in no way do not apply to the economic investment. The companies can divert investment from the long-term into the short-term one, as well as in the reverse order. For example, in February of 2016, the company has extended the credit to any company, which must be redeemed the two years before February of 2018. In the beginning, the loan is stated as a long-term one, and in March 2017 it can be shown as a short-term investment of money, because the payment period was less than one year.

To fix the economic impact, its initial price is taken into account. The expenses for the taking of finances by way of the economic impact are the resources to be paid in accordance with the agreement with the seller and given to companies or other persons for consulting and informative assistance in receipt of this capital. The housing expenses or other similar expenses are not taken into account, when they are directly linked to the acquisition of financial investments. The natural expenses for the acquisition of this type of finances can both go up and down at the size of the difference in price.

Non-current assets of the companies are divided into:

- Fixed assets;

- Intangible assets;

- In-progress capital investments;

- Long-term investments and other assets.

To display the money infusions on the account, they are divided into 2 types:

• Money infusions, which are worth on the stock exchange and on which is possible to fix the size of their prices;

• Money infusions, which are not worth.

The tasks set while analyzing long-term investments:

• Inspecting the structure and range;

• Study of the lists of subsidy sources;

• Calculation of the effectiveness of long-term financial investment.