ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of October 30, 2025 No. 115

About introduction of amendments to the Order of the Minister of Finance No. 60/2012 "About approval of the Regulations on inventory count"

In pursuance of provisions of Art. 24 of h (2) the Law on financial accounting No. 113/2007 (in the edition published in the Official monitor of the Republic of Moldova, 2014, No. 27-34, by the Art. 61) and Art. 16 of the Law on financial accounting and the financial reporting No. 287/2017 (The official monitor of the Republic of Moldova, 2018, No. 1-6, 22)" I ORDER to the Art.:

Appendix №1

to the Order of the Minister of Finance of the Republic of Moldova of May 29, 2012 No. 60

2.1. The text "It is approved by the Order of the Minister of Finance No. 60 of May 29, 2012" to replace with the text "Appendix No. 1".

2.2. To state the name of the Provision in the following edition: "REGULATIONS on inventory count in subjects of the corporate sector".

2.3. In all text of the Provision:

- "commodity and material" and "commodity and material" to exclude the text, and to replace the text of "inventory items" and "inventory items" with the word of "inventories" and "inventories" respectively;

- words of "intangible assets and fixed assets", to "intangible assets and fixed assets" and "intangible assets and fixed assets" shall be replaced with words "non-current intangible and tangible assets, to "non-current intangible and tangible assets" and "non-current intangible and tangible assets" respectively.

2.4. In Item 1:

- after the word "asset" to add with the text", equity";

- after words "carrying out inventory count" to add with the words "in subjects of the corporate sector".

2.5. In Item 2:

- the text "extends to all legal entities and physical persons performing" to replace with the text "are applied by the legal entities and physical persons performing";

- the text", including" to replace budget bodies / organizations with the text "except for budget bodies / organizations";

- the text "The law on financial accounting No. 113/2007 or the Law on financial accounting and the financial reporting No. 287/2017 also shall carry out joint inventory of elements of asset and obligations" to replace with the text of "The law on financial accounting and the financial reporting No. 287/2017".

2.6. State Item 3 in the following edition:

"The subject carries out joint inventory:

1) at least once during the accounting period, as a rule, at the end of the accounting period;

2) in case of reorganization or the termination of activities of the subject;

3) in case of suspension of operations;

4) upon the demand of authorized bodies according to the legislation;

5) in other cases, stipulated by the legislation or according to the decision of the head of the subject.".

2.7. State item 4 in the following edition:

"The subject carries out partial inventory count:

1) in case of change of the responsible person in day of reception-transmission of property;

2) upon the demand of the responsible person;

3) in case of plunders, wastes, spoil of property, the fires, natural disasters or other extraordinary events, and also in case of availability of information, signs about shortages or excesses which can be authentically established only by inventory count, according to the decision of the head of the subject;

4) upon the demand of authorized bodies according to the legislation;

5) in other cases, stipulated by the legislation or according to the decision of the head of the subject.".

2.8. State Item 5 in the following edition:

"Inventory counts are subject all types of values of the subject which include:

1) the values belonging to the subject and being in its territory (non-current intangible and tangible assets, inventories, securities, money and cash documents, standard forms of source documents of the strict reporting, etc.);

2) the values belonging to the subject, but being out of its territory (the non-current intangible and tangible assets transferred in operational leasing (lease, property hiring), the non-current tangible assets transferred in the repair, values transferred to other subjects to storage and/or conversion on the commission, etc.);

3) the values which are not belonging to the subject, but being at its disposal (the non-current intangible and tangible assets received in operational leasing (lease, property hiring) received for installation, the values received on storage for conversion on the commission, etc.);

4) the values unaccounted which are (not credited) for the different reasons.".

2.9. Exclude Item 6.

2.10. In Item 7:

- state the concept "Inventory count" of the following edition:

"Inventory count - control method and the documentary establishment of availability of the assets, equity and obligations belonging and/or being at the interim order of the subject.";

- the concepts "sudden check", "quantitative and cost method (in analytics forms)", "book value", "fair value" to exclude.

2.11. In Item 8:

- in the subitem 1) shall be replaced with words the words "in financial institutions" "opened at payment service providers", and after the text "receivables and payables)" to add with the words "also equity elements are established";

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info