The article discusses how to accurately estimate the real value of financial investments. It reviews different ways to define "investment" and suggests guidelines for improving methods of estimating financial investments. The key findings include: when exchanging in-house securities for financial investments, the cost is based on the fair market value of the securities; acquiring investments with issued shares is only feasible in certain cases; and when acquiring investments through exchange transactions, the fair value of the investment is not considered. The proposed procedure for estimating financial investments based on the investment method can help in making effective investment decisions.