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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of September 5, 2024 No. 107

About approval of Changes in the Instruction for financial accounting of financial instrument transactions in banks of Ukraine

According to Articles 7, of 41, 56 Laws of Ukraine "About the National Bank of Ukraine", article 68 of the Law of Ukraine "About banks and banking activity", Regulations of the European Parliament and Council (EU) No. 1606/2002 of July 19, 2002 about application of international accounting standards, for the purpose of enhancement of reflection in financial accounting of financial instrument transactions in banks of Ukraine according to international accounting standards of Board of the National Bank of Ukraine decides:

1. Approve Changes in the Instruction for financial accounting of financial instrument transactions in banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of February 21, 2018 No. 14 (with the enclosed changes).

2. To accounting department (Lyudmila Snigurskaya) 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 vice-chairman of the National Bank of Ukraine Yaroslav Matuzka.

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

Chairman

A.Pyshny

Approved by the Resolution of Board of the National Bank of Ukraine of September 5, 2024 No. 107

Changes in the Instruction for financial accounting of financial instrument transactions in banks of Ukraine

1. In the Section I:

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