of December 28, 2019 No. 164
About approval of Accounting rules of transactions with letters of credit in banks of Ukraine
According to Articles 7, of 15, of 41, 56 Laws of Ukraine "About the National Bank of Ukraine", article 68 of the Law of Ukraine "About banks and banking activity", for the purpose of enhancement of regulatory legal acts which establish procedure for financial accounting of transactions of banks of Ukraine the Board of the National Bank of Ukraine DECIDES:
1. Approve Accounting rules of transactions with letters of credit in banks of Ukraine which are applied.
1) the resolution of Board of the National Bank of Ukraine of November 17, 2004 No. 549 "About approval of Accounting rules of transactions with documentary credits in calculations for the external economic transactions in banks of Ukraine", registered in the Ministry of Justice of Ukraine on December 3, 2004 for No. 1539/10138;
2) the resolution of Board of the National Bank of Ukraine of December 18, 2006 No. 465 "About approval of Changes in Accounting rules of transactions with documentary credits in calculations for the external economic transactions in banks of Ukraine", registered in the Ministry of Justice of Ukraine on December 29, 2006 for No. 1389/13263;
3) the resolution of Board of the National Bank of Ukraine of March 30, 2012 No. 120 "About modification of Accounting rules of transactions with documentary credits in calculations for the external economic transactions in banks of Ukraine", registered in the Ministry of Justice of Ukraine on April 17, 2012 for No. 572/20885.
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