Visma Skatt & Bokslut Pro
Shares and participation specification
You create a sub-appendix by pressing the paperclip icon 
from Reconciliation BS - Overview or Reconciliation BS - Appendices.
The appendix Shares and participation specification is used to specify investments in financial assets. Here, you keep track of their quantity, cost of acquisition and market value.
- Enter the Description, Quantity, Cost of acquisition and Market value in the respective columns.
- Select the desired valuation method.
The main principle is that short term financial assets should be valued to the lowest value of cost of acquisition and market value. If the market value is lower than the cost of acquisition, a depreciation can be performed.
Portfolio valuation (applicable for K2, can be used in K3) evaluates the entire portfolio while Post by post evaluates every item and selects the lowest value of cost of acquisition and market value for each item in the list.
Based on your selection, the total recorded value is summarised in the lower part of the screen. The Expected recorded value will be displayed on the main appendix for the connected account
