RESOLUTION OF NATIONAL BANK OF THE REPUBLIC OF MOLDOVA

of March 26, 1997 No. 15

The chart of accounts of financial accounting in banks of the Republic of Moldova

The chart of accounts of financial accounting in licensed banks of the Republic of Moldova

Chapter I. General provisions

1. This Chart of accounts of financial accounting in licensed banks of the Republic of Moldova (further - the Chart of accounts) is developed according to Articles 5, 11 and 44 Laws on National Bank of Moldova No. 548-XIII of 21.07.95, Art. 85 of the Law on activities of banks No. 202 of 06.10.2017 and based on National accounting standards and the current legislation.

2. Requirements of the Chart of accounts extend on licensed banks, licensed NBM, and including departments of banks of other states authorized by National Bank of Moldova (further - banks).

The chart of accounts is not legal cause for implementation of financial and economic transactions, and serves for the corresponding entering into financial accounting of the performed transactions. The financial and economic transactions necessary for entering into financial accounting shall be performed in strict accordance with requirements of the regulating regulations.

3. The chart of accounts is based on account classification on economic content and includes the accounts which are subject to registration in financial accounting (the transaction performed in bank, content and purpose of each account, the description of the account).

4. The chart of accounts represents all system of accounts within which each account has the name and digital symbol, is included in class and group, by certain criterion of classification.

5. The chart of accounts includes 7 classes:

Class 1 - Assets;

Class 2 - Obligations;

Class 3 - Capital and reserves;

Class 4 - Income;

Class 5 - Expenses;

Class 6 - Conditional accounts;

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