Effective Original text (Russian)
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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 30, 2021 No. 161

About modification and amendments in the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015

Based on part (2) article 11 of the Law on financial accounting No. 113-XVI/2007 (Art. No. 27-34, 61) is repeatedly published in the Official monitor of the Republic of Moldova, 2014, for the purpose of compliance to Charts of accounts of budget accounting and to Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions I ORDER:

Of December 28, 2015 to make the following changes and additions to the Order of the Minister of Finance No. 216:

1. In appendix No. 1 "The chart of accounts of financial accounting in budget system and Methodological regulations of financial accounting and the financial reporting in budget system":

1.1 To add new sub-accounts of the second level of the following name to Chapter II "The chart of accounts of financial accounting in budget system":

Sub-account of the second level

Account name

Asset/liability

281363

Payments according to executive documents based on resolutions and decisions of the European Court of Human Rights

A

415237

Reduction of share par value and/or share in the authorized capital

П

518440

Guarantee of proper execution

A

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