RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of March 17, 2009 No. 140

About approval of the Instruction about procedure for display in financial accounting by banks of Ukraine of the current and delayed tax assets and tax liabilities

According to article 41 of the Law of Ukraine "About the National Bank of Ukraine", article 68 of the Law of Ukraine "About banks and banking activity", for the purpose of enhancement of financial accounting of the current and delayed tax assets and tax liabilities the Board of the National Bank of Ukraine DECIDES:

1. Approve the Instruction about procedure for display in financial accounting by banks of Ukraine of the current and delayed tax assets and tax liabilities which is applied.

2. To accounting department (V. I. Rychakovskaya) after state registration in the Ministry of Justice of Ukraine to bring contents of this resolution to permission of territorial administrations of the National Bank of Ukraine and banks of Ukraine for management and use in work.

3. Declare invalid the resolution of Board of the National Bank of Ukraine of 19.03.2003 No. 121 "About approval of the Instruction about procedure for display in financial accounting by banks of Ukraine of the current and delayed tax liabilities and tax assets", registered in the Ministry of Justice of Ukraine 11.04.2003 for No. 291/7612.

4. The resolution becomes effective in 10 days after state registration in the Ministry of Justice of Ukraine.

5. To impose control over the implementation of this resolution on territorial administrations of the National Bank of Ukraine.

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