RESOLUTION OF NATIONAL BANK OF THE REPUBLIC OF MOLDOVA

of December 7, 2017 No. 307

About change and amendment of the Chart of accounts of financial accounting in licensed banks of the Republic of Moldova

Based on Item d) parts (1) Articles 5, parts (1) Articles 11, Item c) parts (1) Article 27 and Item and) article 44 of the Law on National Bank of Moldova No. 548-XIII of July 21, 1995 (it is reissued in the Official monitor of the Republic of Moldova, 2015, No. 297-300, Article 544), with subsequent changes and amendments, article 33 of the Law on financial institutions No. 550-XIII of July 21, 1995 (it is reissued in the Official monitor of the Republic of Moldova, 2011, No. 78-81, Article 199), with subsequent changes and amendments, and also parts (5) article 22 of the Law on financial accounting No. 113-XVI of April 27, 2007 (reissued in the Official monitor of the Republic of Moldova, 2014, No. 27-34, Article 61), with subsequent changes and amendments, DECIDES: Executive committee of National Bank of Moldova

I. The chart of accounts of financial accounting in licensed banks of the Republic of Moldova approved at meeting of Administrative board of National Bank of Moldova, the protocol No. 15 of March 26, 1997 (The official monitor of the Republic of Moldova, 1997, No. 33-34, of the Art. 54), with subsequent changes and amendments, registered in the Ministry of Justice of the Republic of Moldova on August 21, 2007 at No. 504, to add and change as follows:

1. In all text:

1) words" exchange currency point", in the corresponding case shall be replaced with words "exchange currency bureau" in the corresponding case;

2) the word of "department", in the corresponding case to replace with the word "branches" in the corresponding case, and the word "branches", in the corresponding case, to replace with the word of "department" in the corresponding case;

The words "Moldovan lei", in the corresponding case shall be replaced with words 3) "national currency" in the corresponding case;

4) the words "related parties", in the corresponding case shall be replaced with words "the affiliated parties" in the corresponding case, and the words "untied parties", in the corresponding case, shall be replaced with words "not the affiliated parties" in the corresponding case.

2. In Chapter I "General provisions":

1) In Item 1 the text of "Art. 33 of the Law on financial institutions No. 550-XIII of 21.07.95" to replace with the text "Art. 85 of the Law on activities of banks No. 202 of 06.10.2017".

2) In Item 2, the first paragraph, the text "including," to replace departments of foreign banks with the text "including departments of banks of other states".

3) In Item 9, the last paragraph, in the first offer the text "can include" to replace with the text "includes, as a rule,".

12, the last paragraph to state 4) In Item in the following edition: "Accounts of the memorandum are intended for accounting of values and important documents in activities of bank or being in it stored, different requirements, including unrecognized in the balance sheet, the discounts calculated in the prudential purposes for losses on assets and contingent obligations, etc. Account on accounts of the memorandum is kept by method receipt - expense.".

5) In Item 13:

a) after determination to add "Savings deposit" with the following determinations:

"The related party – according to the definition given in IFRS 24 "Disclosure of information on the related parties"";

b) "excess of the capital" to state determination in the following edition:

"Excess of the capital – the money received from implementation of shares on over the nominal (fixed) value.".

3. In Chapter II "The nomenclature of business accounts":

1) In the Russian option the text remains without changes.

"Accounts "Nostro"" after account 1036 to add 2) In account group of 1030 with the new account of the following content: "1037 the Contra account of the Discount unexpected losses from impairment of accounts "Nostro"".

"Warranty placements poste restante in banks" after account 1075 to add 3) In account group of 1070 with the new account of the following content: "1076 the Contra account of the Discount unexpected losses from impairment of warranty placements poste restante in banks".

"Urgent placements in banks" after account 1111 to add 4) In account group of 1090 with the new account of the following content: "1112 the Contra account of the Discount unexpected losses from impairment of urgent placements in banks".

Account group "1160 Financial assets for sale" to state 5) in the following edition:

"1160 Financial assets at fair value through other comprehensive income

1161 Government securities at fair value through other comprehensive income

1162 Shares and equities at fair value through other comprehensive income

1163 Other financial assets at fair value through other comprehensive income

1164 Pledged securities at fair value through other comprehensive income

1165 Premiums to securities at fair value through other comprehensive income

1166 The contra account Discounts on securities at fair value through other comprehensive income

1168 Revaluation of financial assets at fair value through other comprehensive income".

Account group "1180 Financial assets which are stored to the term of their repayment" to state 6) in the following edition:

"1180 Financial assets on depreciated cost

1181 The securities issued by NBM on depreciated cost

1182 Government securities (short-term) on depreciated cost

1183 Government securities (medium-term) on depreciated cost

1184 Government securities (long-term) on depreciated cost

1185 Pledged securities on depreciated cost

1186 Other financial assets on depreciated cost

1191 Premiums to securities on depreciated cost

1192 The contra account Discounts on securities on depreciated cost

1193 The contra account of the Discount for expected losses from impairment of financial assets on depreciated cost".

7) In account group of 1220 of "the Agreement of REPO", after account 1221 to add with the new account of the following content: "1222 the Contra account of the Discount for expected losses from impairment of the securities acquired under agreements of REPO".

8) In the account name 1237, of 1247, of 1269, of 1297, of 1327, of 1344, of 1359, of 1367, of 1379, of 1387, of 1399, of 1417, of 1427, of 1437, of 1447, of 1457, of 1467, of 1477, of 1499, 1536 after the words "Discounts on" to add with the word "expected".

"The credits in the field of rendering services" the account name 1315 to state 9) In account group of 1310 in the following edition: "1315 the Contra account of the Discount for expected losses from impairment of the credits in the field of rendering services".

10) In account group of 1510 "The other credits to physical persons" to state the account name 1517 in the following edition: "1517 the Contra account of the Discount for expected losses from impairment of the other credits issued to physical persons and payments on them".

11) In account group of 1700 "The added percent and other income to obtaining":

a) after account 1707 to add with the new account of the following content: "1708 Negative percent added on term deposits of banks";

b) state the account name 1712 in the following edition: "1712 the Added percent on financial assets at fair value through other comprehensive income";

c) 1713 to state in the following edition: "1713 the Added percent on financial assets on depreciated cost".

Account group of 1820 "The contra account of the Discount for losses from impairment on the other assets which are not the credits" to state 12) in the following edition:

"1820 the Contra account of the Discount for expected losses from impairment of the other assets which are not the credits

1821 The contra account of the Discount for expected losses from impairment of receivables and payments on them

1822 The contra account of the Discount for expected losses from impairment of other assets and payments on them".

"Non-interest deposits poste restante clients" after account 2238 to add 13) In account group of 2220 with the new account of the following content: "2239 Other special checking accounts".

14) In account group of 2330 "Deposits overnight of banks":

a) in the name of group to exclude the word of "banks";

b) after account 2332 to add with the new account of the following content: "2333 Deposits overnight of legal entities".

15) In account group of 2700 "The added interest payable":

a) after account 2707 to add with the new account of the following content: "2708 Negative percent added on urgent placements in banks";

b) state the account name 2724 in the following edition: "2724 the Added deposit interests overnight of banks and legal entities".

"Reserves", account 2772 to state 16) In account group of 2770 in the following edition: "2772 Reserves unexpected losses on contingent obligations".

17) In account group 3000 "The authorized capital of bank", after account 3006 to add with the new account of the following content: "3007 Subsidiary capital of bank department of other state".

3550 "The nonbasic capital", the account name 3553 to state 18) In account group in the following edition: "3553 Differences from revaluation and impairment of financial assets at fair value through other comprehensive income".

4070 "Interest incomes on warranty placements poste restante in banks" to add 19) After account group with new group of the following content:

"4080 Negative interest incomes on term deposits of banks

4081 Negative interest incomes on short-term deposits of banks (1 month and less)

4082 Negative interest incomes on short-term deposits of banks (more than 1 month and till 1 year inclusive)

4083 Negative interest incomes on medium-term deposits of banks (more than 1 year and up to 5 years inclusive)

4084 Negative interest incomes on long-term deposits of banks (more than 5 years)".

Account group 4160 "Interest incomes on financial assets for sale" to state 20) in the following edition:

"4160 Interest incomes on financial assets at fair value through other comprehensive income

4161 Interest incomes on government securities at fair value through other comprehensive income

4162 Dividend incomes according to shares at fair value through other comprehensive income

4163 Interest incomes on other financial asset at fair value through other comprehensive income

4165 Interest incomes according to pledged securities at fair value through other comprehensive income".

Account group 4180 "Interest incomes on the financial assets which are stored to the term of their repayment" to state 21) in the following edition:

"4180 Interest incomes on financial assets on depreciated cost

4181 Interest incomes on securities, the issued NBM, on depreciated cost

4182 Interest incomes on government securities (short-term) on depreciated cost

4183 Interest incomes on government securities (medium-term) on depreciated cost

4184 Interest incomes on government securities (long-term) on depreciated cost

4185 Interest incomes according to pledged securities on depreciated cost

4186 Interest incomes on other financial assets on depreciated cost".

5070 "Interest expenses on deposits guarantees poste restante of banks" to add 22) After account group with new group of the following content:

"5080 Negative interest expenses on urgent placements in banks

5081 Negative interest expenses on short-term placements in banks – the untied parties (1 month and less)

5082 Negative interest expenses on short-term placements in banks – the untied parties (more than 1 month and till 1 year inclusive)

5083 Negative interest expenses on short-term placements in banks – the related parties (1 month and less)

5084 Negative interest expenses on short-term placements in banks – the related parties (more than 1 month and till 1 year inclusive)

5085 Negative interest expenses on medium-term placements in banks – the untied parties (more than 1 year and up to 5 years)

5086 Negative interest expenses on medium-term placements in banks – the related parties (more than 1 year and up to 5 years inclusive)

5087 Negative interest expenses on long-term placements in banks – the untied parties (more than 5 years)

5088 Negative interest expenses on long-term placements in banks – the related parties (more than 5 years)".

23) In account group 5330 "Interest expenses on deposits overnight of banks":

a) in the name of group to exclude the word of "banks";

b) after account 5332 to add with the new account of the following content: "5333 Interest expenses on deposits overnight of legal entities".

24) In account group 5710 "Expenses on compensation and obligatory assignments", after account 5716 to add with the new account of the following content: "5717 Expenses for coupons on food issued to employees".

Account group 5850 "Expenses on impairment of financial assets" to state 25) in the following edition:

"5850 Expenses on expected losses from impairment of financial assets

5851 Expenses on expected losses from impairment of financial assets at fair value through other comprehensive income

5852 Expenses on expected losses from impairment of financial assets on depreciated cost

5853 Expenses on expected losses from impairment of accounts "Nostro"

5854 Expenses on expected losses from impairment of warranty placements poste restante in banks

5855 Expenses on expected losses from impairment of urgent warranty placements in banks

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