RESOLUTION OF ADMINISTRATIVE BOARD OF NATIONAL BANK OF THE REPUBLIC OF MOLDOVA

of March 31, 2005 No. 99

About approval of the Instruction for creation by banks of the report on cash statistics

List of amending documents

In pursuance of Art. 11 and 72 of the Law on National Bank of Moldova N 548-XIII of July 21, 1995 and for the purpose of review of the procedure of filling with banks of cash statistics in connection with transition of department of statistics of the International Monetary Fund (STA) to the new standardized forms of the reporting the Administrative board of National Bank of Moldova DECIDES:

1. Due to the review of the procedure of filling of cash statistics and implementation of the new standardized forms of the reporting to approve the Instruction for creation by banks of the report on cash statistics it (is applied).

2. Approve samples of forms 01014 (appendix 1) and 01015 (appendix 2). The first report is submitted since July 1, 2005.

3. Cancel the Instruction for filling of report form for submission by commercial banks of data on cash statistics (protocol N 33 of September 11, 1997), with subsequent changes, and also report forms 01008/2 and 01009/2.

4. To impose control over the implementation of this resolution on department of monetary management and researches, department of information technologies and data processing and department of statistics.

5. This resolution becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova.

 

Instruction for creation by banks of the report on cash statistics

Section I. General provisions

1. Basis and purpose

1.1. This instruction is developed according to articles 11 and 72 of the Law on National Bank of Moldova of July 21, 1995 N 548-XIII and the Law on financial institutions of July 21, 1995.

Its subject is the procedure for creation of the report on monetary statistics in which accounts of banks are classified by the categories necessary for carrying out the cash analysis, creation of monetary programs and control of their implementation.

1.2. Requirements of this instruction extend to all banks of the Republic of Moldova.

Section II. Contents of the report

2. Accounts of residents and nonresidents

2.1. All assets and liabilities of the report shall be divided into accounts of residents and nonresidents (the concept of residence and not residence is determined in the Regulations on currency control in the territory of the Republic of Moldova approved by the decision of the NBM N 2 Administrative board of 13.01.1994).

2.2. Division on structure into residents and nonresidents is one of the most important characteristics of all systems of macroeconomic statistics. As a rule, cash aggregates join only obligations to residents.

3. Division into sectors

3.1. In case of determination of cash and credit aggregates it is necessary to specify sectors of issuers and holders of money (credits).

3.2. Resident units of the Republic of Moldova are grouped to the following mutually exclusive institutional sectors:

and. The financial sector includes financial institutions, and also the non-bank organizations residents which activities consist in financial intermediation or other auxiliary financial activities and consists of three splits:

1) National Bank of Moldova;

2) banks and other financial institutions;

3) the other financial organizations practicing financial transactions - the insurance companies, the pension funds, other financial intermediaries and auxiliary financial units:

a) the mutual and other organizations which main functions are life insurance, accidents insurance, on case of temporary disability, on case of the fire and other types treat the insurance companies,

b) the pension funds are organized in the form of the independent institutional units operating irrespective of the founders

c) the companies on microfinancing, credit заeмные associations which core activity is loan granting to the physical persons, the non-financial commercial organizations and the companies consisting of physical persons or their families, the financial leasing companies which are engaged in financing of purchase of tangible assets, investment funds - institutional units which combine funds from investors for the purpose of acquisition of financial assets treat other financial intermediaries,

d) auxiliary financial units: the financial organizations which activities are connected with financial intermediation, but which, however, are not effective as intermediaries.

b. The sector of state bodies includes the state bodies having the legislative, judicial or executive authority which extends to the institutional units located within the established territory and shares on:

1) central governing bodies;

2) local authorities of management.

c. The sector of non-financial commercial societies includes commercial societies (their branches, representations), including affiliated commercial societies which main objective is production of goods and non-financial services. The sector contains two splits:

1) the State non-financial commercial obshchestvapredstavlyat themselves commercial societies, including affiliated commercial societies which are controlled by state bodies;

2) Private non-financial commercial societies represent commercial societies whose capital belongs to private or foreign owners.

d. The sector other resident sectors consists of two splits:

1) the Companies consisting of physical persons or their families (sole proprietor companies, peasant economy, etc.);

2) non-profit organizations.

3.3. The information about nonresidents should not be broken by sectors of economy.

4. Classification

4.1. Assets and liabilities of the financial sector shall be classified by the following broad categories:

1) cash and deposits;

2) securities, except shares;

3) credits and loans;

4) shares and other forms of equity participation;

5) insurance technical reserves;

6) derivative financial instruments;

7) another debit / accounts payable;

8) non-financial assets.

4.2. The category Cash and deposits of sectors of residents include translated deposits and other deposits.

Translated deposits include deposits which:

a) can be exchanged face value on the first demand of, without payment of penalty and without any limit,

b) can be directly used when implementing payments by means of the check, the bill of exchange, the indorsement order, direct transfer / write-off or other mechanisms of direct payments.

Other deposits include:

1) the on-demand deposits which are allowing immediate cash withdrawal of money, but not giving the chance of direct transfer of means to the third parties;

2) savings and term deposits;

3) not translated foreign currency deposits.

4.3. Securities and loans of sectors of residents in the report should be reflected in national currency on repayment periods, i.e. with breakdown on short-term and so-so / long-term where:

1) tools which urgency does not exceed one year belong to short-term;

2) to medium-term - from more than 1 to 5 years;

3) tools which urgency more than 5 years belong to long-term.

4.4. Shares which confirm the right of the owner (shareholder) of non-financial commercial societies of participation in management of society, receipt of dividends, etc., and also the equity of society consisting of social capital, the added and reserve capital, retained earnings, and also of other means, stipulated by the legislation belong to shares and other forms of equity participation.

- in the report of the obligation of the organizations of the financial sector in the form of shares and other forms of equity participation are divided into the following separate components:

1) the funds deposited by owners (social capital), including the total amount of initial issue and any subsequent share issues or other forms of the tools confirming the property right to property of commercial societies;

2) the retained earnings represent all post-tax profit which is not distributed among shareholders and is not listed in general or special reserves;

3) general and special reserves (reserve capital) represent the funds created due to transfer of retained earnings;

4) amendments on change in value show the net size of Article corresponding to the size of changes in asset cost and liabilities in balances.

4.5. Insurance technical reserves consist of the net value of means of other sectors of residents in reserves on life insurance and in the pension funds, and also preliminary fees of insurance premiums and reserves for covering of not settled claims.

4.6. Derivative financial instruments are the tools which are becoming attached to other specific financial instrument, indicator or goods and by means of which in the financial market it is possible to make transactions of purchase and sale of specific financial risks (such as percentage and currency risks, risk of change of share prices and goods prices, credit risk, etc.) irrespective of the main tool.

4.7. Another debit / accounts payable includes:

a) the commercial credit and advance payments which is not including the loan for financing of commercial credit which are classified in category of the credits and loans;

b) the category other amount dues is used for reflection of all Articles requiring the additional analysis for their inclusion in other categories.

4.8. Non-financial assets include:

a) capital assets

b) other non-financial assets.

4.9. All categories of assets and liabilities shall be divided into national currency and foreign (convertible and nekonvertiruyumy) currency.

4.10. In case of doubts of accounts department of bank it is necessary to contact department of monetary management and researches NBM and to check correctness of classification and breakdown by sectors.

Section III. Submission of the report

1. The filled report form on cash statistics, shall be represented weekly (according to the schedule) and monthly no later than the 5th following for reporting. If the 5th is non-working day, the report shall be submitted no later than the next working day.

2. The report is submitted electronically, according to the Instruction about procedure for submission of reports by banks electronically in National Bank of Moldova (approved by the resolution of Administrative board of National Bank of Moldova N 132 of July 17, 2008).

Section IV. Procedure for creation of the report

1. The report is constituted according to the forms N 01014/3, 01015/3 (appendices 1 and 2).

2. The report is constituted on the basis of data of the analytics by the end of the reporting period which is carried out in banks and shall correspond to balance sheet accounts of banks.

3. All amounts are specified by integers.

4. All foreign currency amounts are converted into Moldovan lei (on the official rate of NBM operating for the corresponding date of the accounting period) and in the report their equivalent in Moldovan lei is specified.

 
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