ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 15, 2025 No. 142

About introduction of amendments to some orders of the Minister of Finance

For the purpose of accomplishment of provisions of Article 11 of the Insolvency act No. 113-XVI of April 27, 2007 and based on provisions of Articles 71, 74 Laws on public finance and budget and tax responsibility No. 181 of July 25, 2014 ORDER:

1. Of February 17, 2017 to make the following changes and additions to the Order of the Minister of Finance No. 38:

1.1 Item 2. 2, the subitem 7) appendices 1 "Requirements to creation of the Performance report of the budget of the national social insurance" to be reworded as follows:

1.2 "7) the description of receivables and debts with explanation of the reasons of their education or increase, the measures taken for their reducing suspended and the renewed debt, the cancelled receivables and payables".

2. Of September 14, 2016 to make the following changes and additions to the Order of the Minister of Finance No. 121:

2.1. In Item 9 of Regulations on procedure for determination and the reporting under receivables and payables with the expired repayment period (overdue debt):

The paragraph "Do not reckon as receivables with the expired term", after the subitem "c) the expected expenses" to add the subitem "d) receivables which arose owing to insolvency".

The paragraph "Do not reckon as accounts payable with the expired term on payment (overdue debt)", after the subitem "e) the debt disputed in court" to add the subitem "f) the accounts payable which arose owing to insolvency".

3. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.

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