ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 31, 2003 No. 85

About approval of the Method of transition of the Chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget to the Plan of business accounts of financial and economic activities of the companies

Based on provisions of the Law No. 1585-XIII of February 27, 1998 "About compulsory medical insurance" and in connection with transition of the public sanitary and medical institutions to the Plan of business accounts of financial and economic activities of the companies I ORDER:

1. Approve the Method of transition of the Chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget to the Plan of business accounts of financial and economic activities of the companies.

2. This order becomes effective since January 1, 2004.

Method of transition of the chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget to the plan of business accounts of financial and economic activities of the companies

Transition of the Chart of accounts of financial accounting on execution of expense budgets of the organizations consisting on the budget to the Plan of business accounts of financial and economic activities of the companies shall be performed only after closing and/or specification of some important accounts of the existing Chart of accounts.

For this purpose it is necessary that budgetary institutions constituted accounting registration entries about closing of the applied accounts and opening of new business accounts.

Thus, before transition of remaining balance of the available accounts to accounts of the new Chart of accounts according to appointment and economic content it is necessary to close the following business accounts:

1. Sub-accounts of the Section IV "Production costs and other purposes", including:

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