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

of September 29, 2011 No. 216

About modification and amendments in some regulations of National Bank of Moldova

For the purpose of updating and enhancement of financial accounting in bank system of the Republic of Moldova and based on Art. 5 of the item d), Art. 11 and Art. 44 of the Law on National Bank of Moldova No. 548-XIII of July 21, 1995. (The official Monitor of the Republic of Moldova, 1995, No. 56-57, of the Art. 624), with subsequent changes and amendments, Art. 33 of the Law on financial institutions No. 550-XIII of July 21, 1995 (repeated publication: The official monitor of the Republic of Moldova, 2011, No. 7881, the Art. 199), with subsequent changes and amendments, DECIDES: Administrative board of National Bank of Moldova

I. In the chart of accounts of financial accounting in licensed banks of the Republic of Moldova approved by the Resolution of Administrative board of National Bank of Moldova No. 15 of March 26, 1997. (The official monitor of the Republic of Moldova, 1997, No. 33-34, of the Art. 54) registered by the Ministry of Justice of the Republic of Moldova on November 17, 2010 at No. 784, with subsequent changes and amendments to make the following changes and additions:

1. In Chapter I the concept "Remote Division of Bank" to exclude General provisions in Item 13.

2. In Chapter II:

1) In group 1000 "Cash in cash desk and other monetary values" to change the account name 1004 "Cash in remote divisions of bank" to "Cash in other divisions";

2) In the name of account group 4950 "The received penalties, penalty fee, penalties" and account 4951 "The received penalties, penalty fee, penalties" the word "Received" to exclude.

3) In the name of account group 5950 "The paid penalties, penalty fee, penalties" and account 5951 "The paid penalties, penalty fee, penalties" the word "Paid" to exclude.

3. In Chapter II:

1) In the description of group 1000 "Cash in cash desk and other monetary values":

a) to state the description of group in the following edition: "The group is intended for accounting of the national and foreign currency which is in cash desk of bank, its branches, separate divisions, internal structural divisions of branch, ATMs and other devices of bank and also for accounting of the purchased travel checks for sale, the anniversary and commemorative coins issued as means of payment at par value.";

b) the account name 1004 "Cash in remote divisions of bank" to change in the following edition: "Cash in other divisions";

c) in the description of account 1001 "Cash in cash desk" after the word of "bank" to add with the word of "(branch)";

d) in the description of account 1002 "Cash in transit";

- in the description of the account the text to "branch, representation, the remote division of bank" to replace with the text "separate divisions, internal structural divisions and vice versa, from separate division in internal structural divisions";

- on the debit of the account to state the second paragraph with hyphen in the following edition: "transfer of excess of cash from separate division, internal structural division of branch, from ATMs and other devices of bank";

- to state the credit of the account in the following edition: "On the credit of the account are enlisted cash amount by cash, received by the receiver";

e) on account 1003 credit the text to "cash desk of head bank" to exclude "Cash in exchange currency point of licensed bank" in the second paragraph with hyphen;

f) in the description of account 1004 "Cash in other divisions" syntagma of "the remote divisions of bank", in the corresponding number and case to replace with the text "other division (representation or the agency)";

"Deferred expenses" the description of account 1763 "Other advance payments of expenses" to change 2) In the description of account group of 1760 in the following edition:

"Account 1763 is intended for accounting of other expenses of future periods (payments of future periods, but carried out in the current accounting period; the cost of the accumulators and tires put in operation, etc.)

On the debit of the account are enlisted:

- the payments of future periods which were carried out in the current accounting period;

- the cost of the accumulators and tires put in operation;

- amounts of other expenses of future periods.

On the credit of the account are enlisted:

- reference on expenses in the corresponding accounting period (which treat) previously effected payments;

- reference on expenses of cost portion of the used accumulators and tires;

- the cost of the disposed accumulators and tires.

The debit balance also reflects the amount of other expenses of future periods ".";

"Non-interest deposits poste restante clients" the description of the account of 2232 after words of "legal entities" to add 3) In the description of account group of 2220 with the text "and physical persons which perform business activity or other type of activity";

4) In the description of account group of 2250 "Interest-bearing deposits poste restante clients":

a) to change the description of the scores 2254-2255 in the following edition:

"Account 2254 is intended for accounting of movement of interest-bearing deposits of legal entities and physical persons which perform business activity or other type of activity in particular purposes (own sources, grants, deposits from percent).

Account 2255 is intended for accounting of movement of interest-bearing deposits of physical persons in particular purposes (own sources, grants, deposits from percent).

Receipts and payments on these accounts are caused in the agreement.";

b) to change the description of the scores 2256-2257 in the following edition:

"Account 2256 is intended for accounting of the guarantees obtained from legal entities and physical persons which perform business activity or other type of activity in the form of interest-bearing deposits for the purpose of providing the undertaken obligations (performance guarantee of the agreement; credits).

Account 2257 is intended for accounting of the guarantees obtained from physical persons in the form of interest-bearing deposits for the purpose of providing the undertaken obligations (performance guarantees of the agreement; credits). Receipts and payments on these accounts are caused in the agreement.

On the credit of accounts the placed money, paid interests are enlisted.

On the debit of accounts return of deposits or their transfer according to contractual conditions are enlisted.

The credit balance also reflects the size of the guarantees obtained from legal entities and physical persons in the form of interest-bearing deposits for the purpose of providing the undertaken obligations.";

c) to change the description of the scores 2258-2259 in the following edition:

"Account 2258 it is intended for accounting of the money placed by cash / listed by legal entities and physical persons which perform business activity or other type of activity for implementation of transactions with cash cards on which percent according to contractual conditions are charged.

Account 2259 is intended for accounting of the money placed by cash / listed by physical persons for implementation of transactions with cash cards on which percent according to contractual conditions are charged.";

d) to change the description of the scores 2261-2262 in the following edition:

"Account 2261 is intended for accounting of the other interest-bearing deposits placed by legal entities and physical persons which perform business activity or other type of activity.

Account 2262 is intended for accounting of the other interest-bearing deposits placed by physical persons.

Receipts and payments to the submitted accounts are stipulated in agreements.".

"Term deposits of clients" the description of the scores 2371-2373 after the text "from legal entities" to add 5) In the description of account group of 2370 with the text "and physical persons which perform business activity or other type of activity".

2380 Urgent security deposits of clients the description of the scores 2381-2383 after the text "from legal entities" to add 6) In the description of account group with the text "and physical persons which perform business activity or other type of activity".

7) In the description of account group of 2790 "The transit and suspended accounts" in the description of account 2798 "Account of conversion and regulation" the word "representation" to replace with the text "other division (representation or the agency)".

8) In the description of account group 4950 "The received penalties, penalty fee, penalties":

a) in the name of account group and account 4951 to exclude the word "Received";

b) in the description of group "penalties and other received amounts" to replace the text with the text "and other penalties";

c) in the description of account 4951 "the penalties paid" and "the received penalties" to replace the text with the text of "penalties" and "penalties".

The word "information" to exclude 9) In the description of group 5900 "Other operating expenses" in the description of account 5902 "Consulting and auditing expenses".

10) In the name, the description of account group 5950 "The paid penalties, penalty fee, penalties" and account 5951 "The paid penalties, penalty fee, penalties" the word "Paid" to exclude.

II. In the Resolution of Administrative board of National Bank of Moldova No. 193 of September 30, 2010 about modification and amendments in the Chart of accounts of financial accounting in licensed banks of the Republic of Moldova (The official monitor of the Republic of Moldova, 2010, No. 235-240, of the Art. 941), registered by the Ministry of Justice of the Republic of Moldova on November 17, 2010 at No. 795, to make the following changes and additions:

1. State Item 1 in the following edition:

"1. In Chapter I:

The text of "National accounting standards" to replace 1) in Item 1 with the text of "International Accounting Standards (IAS)";

2) in Item 13:

a) exclude the concepts "Other Tangible Assets", "Retained Earnings (Uncovered Loss)" and "Extraordinary Income / Expenses";

b) state the concept "The Assets Accepted in Ownership" of the following edition:

"The assets transferred in ownership / acquired for sale" - the non-current tangible assets and equities transferred to bank to ownership / acquired instead of return of the credits or instead of return of other debts and classified as held for sale.";

c) in the concept "Contra account" the text "reduce the amount" to replace with the text "regulate cost".

2. In Item 2:

In all text "for regulation" to replace 1) with the word "Regulations";

2) in the Russian option the text without changes;

2) to add 3) after the subitem with the new subitem in the following edition:

""Cash in cash desk and other monetary values" account 1006 "Monetary values" to exclude 21) In group 1000 ".";

The subitem 3) to state 4) in the following edition:

Securities for transactions and sale" to state "Group 1150" in the following edition:

1150 Financial assets at fair value through profit or loss

1151 Government securities for transactions at fair value through profit or loss

1152 Shares at fair value through profit or loss

1153 Other financial assets at fair value through profit or loss

1154 Pledged securities at fair value through profit or loss

1155 Premiums to securities at fair value through profit or loss

1156 Contra account Discounts on securities at fair value through profit or loss

1157 Revaluation of financial assets at fair value through profit or loss ".

5) in the subitem 4):

a) "1160 Securities" to replace the text with the text: "1160 Financial assets";

b) the text "1162 Shares for sale" to replace with the text "1162 Shares and equities for sale";

c) the text "1163 Other securities" to replace with the text "1163 Other financial assets";

d) to replace the text of "impairment of securities" with the text of "Discount for losses from impairment of financial assets";

e) after the text "1167" to add the Contra account of the Discount for losses from impairment of financial assets for sale with the text "1168 Revaluation of financial assets for sale";

6) in the subitem 5):

a) the text "1180 Securities" to replace with the text "1180 Financial assets";

b) the text "1186 Other securities" to replace with the text "1186 Other financial assets";

c) to replace the text of "impairment of securities" with the text of "Discount for losses from impairment of financial assets";

The subitem 6) to state 7) in the following edition:

"Accounts 1235, of 1265, of 1295, of 1325, of 1365, of 1377, of 1385, of 1397, of 1415, of 1445, 1475 and 1498 to exclude 6).";

8) in subitems 8), accounts of overdue loans to exclude 13), 19), 20), 22) and 26);

12) the text "1342 Overdue overdraft to banks" to exclude 9) in the subitem;

7) - 24), 26) - 31) and 36) the text to replace 10) in subitems "with impairment" with the text of "Discount for losses from impairment";

11) the subitem 27) the subitem and) to change in the following edition:

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