RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of January 20, 2021 No. 5

About approval of Changes in the Instruction for financial accounting of transactions with derivative financial instruments 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 reflection in financial accounting of transactions with derivative financial instruments according to international accounting standards the Board of the National Bank of Ukraine DECIDES:

1. Approve Changes in the Instruction for financial accounting of transactions with derivative financial instruments in banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of December 26, 2018 No. 153, which are applied.

2. (Bogdan Lukasiewicz) after official publication to provide to accounting department bringing to data of banks of information on adoption of this resolution.

3. To impose control over the implementation of this resolution on the First Deputy Chairman of the National Bank of Ukraine Ekaterina Rozhkova.

4. The resolution becomes effective from the date of, its official publication following behind day.

Approved by the Resolution of Board of the National Bank of Ukraine of January 20, 2021 No. 5

Changes in the Instruction for financial accounting of transactions with derivative financial instruments in banks of Ukraine

1. In the Section II:

Item 17 to add 1) with the new paragraph of such content:

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