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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of April 28, 2022 No. 83

About modification of some regulatory legal acts of the National Bank 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 procedure for financial accounting of transactions with cash in banks of Ukraine the Board of the National Bank of Ukraine decides:

1. Approve Changes in:

1) the Instruction for financial accounting of transactions with cash and bank metals in banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of October 20, 2004 No. 495, registered in the Ministry of Justice of Ukraine on November 8, 2004 for No. 1425/10024 (with changes) which are applied;

2) the Accounting rules of transactions with use of payment cards in banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of April 08, 2005 No. 123, registered in the Ministry of Justice of Ukraine on April 27, 2005 for No. 441/10721 (in edition of the resolution of Board of the National Bank of Ukraine of January 14, 2020 No. 4) which are applied.

2. To accounting department (Bogdan Lukasiewicz) after official publication to inform banks of Ukraine 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 April 28, 2022 No. 83

Changes in the Instruction for financial accounting of transactions with cash and bank metals in banks of Ukraine

1. To add Item 1.4 of Chapter 1 with words "(further - the Chart of accounts)".

2. To state Item 2.3 of Chapter 2 in the following edition:

"2.3. Transactions on issue to clients of cash in national and foreign currencies are reflected in financial accounting based on the relevant issue documents determined by the regulatory legal acts of National Bank regulating procedure for conducting cash transactions in banks of Ukraine, such accounting entries:

Table

№. of payment order	Debit	Credit	Note
1	2	3	4
1	2520, 2530, 2600, 2620, 2622, 2630, 2650	1001, 1002, 1006	Cash disbursement to clients

.".

3. Add Chapter 3 with five new Items of the following content:

"3.6. The authorized bank considers the inventories of cash of National Bank accepted on storage on off-balance account 9817 of the Chart of accounts.

3.7. The authorized bank considers pledge cost concerning the inventories of cash of National Bank accepted on storage on off-balance account 9530 of the Chart of accounts.

3.8. The authorized bank reflects in financial accounting of shortage and excesses of cash in the inventories of cash of National Bank accepted on storage according to regulatory legal acts of National Bank about transfer of inventories of cash on storage in authorized banks.

3.9. The authorized bank shall consider shortages and the excesses of cash revealed in packaging of National Bank according to Item 3.2 of Chapter 3 of this Instruction.

3.10. The authorized bank reflects shortages and the excesses of cash revealed in packaging of authorized bank, such accounting entries:

Table

№ payment order	Debit	Credit	Note
1	2	3	4
1	1001, 1002	1911	Reflection of excess of cash
2	1911	1200	Money transfer to National Bank
3	7399 9617	1001, 1002 991	Reflection of the amount of shortages of cash in passing reflection of the amount of shortages before establishment of persons who shall compensate the specified shortages
4	3552 991	6399 9617	Reference of the amount of shortages on perpetrators in passing write-off of the amount of shortages after establishment of persons who shall compensate the specified shortages
5	1001, 1002, 1200, 2620, 3652	3552	Compensation by shortage perpetrators

.".

4. In Chapter 4:

1) in Item 2:

3, 4 tables 1 to add column of 2 lines with figures ", 1006";

to state line 3 of table 2 in the following edition:

"

1	2	3	4
3	1911	1001, 1002, 1004, 1006	Cash disbursement to bank receiver

";

to state column 4 of line 5 of table 2 in the following edition:

"Closing of accounts payable after receipt of money";

to state line 6 of table 2 in the following edition:

"

1	2	3	4
6	2907	1001, 1002, 1004, 1006	Cash disbursement of the collector company

";

2) in Item 3:

to add column 3 of line 1 of table 1 with figures ", 1006";

to state line 3 of table 1 in the following edition:

"

1	2	3	4
3	2807	1001, 1002, 1004, 1006	Cash disbursement of the collector company

";

1, 2 tables 2 to state lines in the following edition:

"

1	2	3	4
1	1001, 1002, 1004, 1006	1911	Receipt of cash from bank
2	1001, 1002, 1004, 1006	2907	Receipt of cash from the collector company

";

3) in Item 5:

1, 2 tables 1 to add column of 3 lines with figures ", 1006";

state table 2 in the following edition:

Table 2

Accounting entries in bank which transferred cash

"

№ payment order	Debit	Credit	Note
1	2	3	4
1	7399 9617	1911, 2907 991	Reference on expenses of bank of the amount of shortage in passing the shortage amount before establishment of the perpetrator
2	1911	1200, 1500	Transfer of compensation amount to bank - the receiver of cash
3	2907	1200, 2606	Transfer of compensation amount of the collector company
4	3552 991	6399 9617	Requirements to the perpetrator after its establishment in passing write-off of the amount of shortage after establishment of the perpetrator
5	1001, 1002, 1200, 1500, 2620	3552	Repayment of shortage by the perpetrator

.".

5. In Item 7.2 of Chapter 7 of the word and figures "the financial accounting of banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of September 11, 2017 No. 89 (with changes) (further - the Chart of accounts)" to exclude.

Approved by the Resolution of Board of the National Bank of Ukraine of April 28, 2022 No. 83

Changes in Accounting rules of transactions with use of payment cards in banks of Ukraine

1. To state Item 14 of the Section I in the following edition:

"14. The participating bank of payment system reflects the funds transferred by it in clearing bank as security deposit for providing obligations in case of accomplishment of payment transactions with use of payment instruments which returns to bank in accordance with the terms of the agreement in case of the termination of its membership in payment system, according to balance sheet account 1832 of the Chart of accounts. The clearing bank performs accounting of these means according to balance sheet account 1932 of the Chart of accounts.".

2. To add the Section II after Item 22 with two new Items 22-1, 22-2-of the following content:

"22-1. The bank has the right to consider the acquired procurements of payment cards as inventories with reference of their cost on expenses according to the procedure, determined by accounting policy of bank.

22-2. The bank has the right to perform accounting of the personified payment cards, envelopes with PIN codes, and transactions on issue to their holders of payment cards according to accounting policy of Bank.".

3. In Chapter VII:

1) in Item 34:

to state line 1 of table 1 in the following edition:

"

1	2	3	4
1	1007	1001, 1002, 1006	Receipt of cartridges with cash

";

to state line 1 of table 2 in the following edition:

"

1	2	3	4
1	1004	1001, 1002, 1006	Loading of the ATM cartridges with cash

.";

Item 35 to state 2) in the following edition:

"35. The bank reflects receipt of balance in cash in cartridges when unloading ATMs such accounting entries:

Table 1

№. of payment order	Debit	Credit	Note
1	2	3	4
1	1007	1004	Remaining balance of cash in the cartridge when unloading ATMs
2	1001, 1002, 1006	1007	Receipt of cash after its recalculation
3	1001, 1002, 1006	2924	Receipt of excess of cash

or without use of balance sheet account 1007 of the Chart of accounts if it is provided by accounting policy of bank:

Table 2

№. of payment order	Debit	Credit	Note
1	2	3	4
1	1001, 1002, 1006	1004	Receipt of cash after its recalculation
2	1001, 1002, 1006	2924	Receipt of excess of cash

.".

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