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

of September 30, 2010 No. 193

About modification and amendments in the Chart of accounts of financial accounting in licensed banks of the Republic 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 21.07.1995 (Monitorul Oficial al Republicii Moldova, 1995, Art. No. 56-57, 624), with subsequent changes and amendments, Art. 33 of the Law on financial institutions No. 550-XIII of 21.07.1995 (Monitorul Oficial al Republicii Moldova, 1996, No. 1, the Art. 2), 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 (Monitorul Oficial al Republicii Moldova, 1997, Art. No. 33-34, 54), with subsequent changes and amendments, to make the following changes and additions:

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 Chapter II the Nomenclature of business accounts

1) In all text of the Chart of accounts:

a) at the end to add the words "more than 1 month and till 1 year" with the word "inclusive";

b) at the end to add the words "more than 1 year and up to 5 years" with the word "inclusive";

c) in the Russian option the text without changes;

d) syntagmas to "cash desk for currency exchange of bank", "exchange currency cash of bank" and other similar syntagmas in the corresponding number and case to replace with syntagma "exchange currency point of licensed bank" in the corresponding number and case;

e) to replace the word "depreciation", syntagmas "Depreciation/depreciation" and "depreciation and depreciation" in the corresponding case with the word "depreciation" in the corresponding case;

f) words of "accounting year", "the accounting period" to replace with syntagma "accounting period" in the corresponding case.

2) In group 1000 "Cash in cash desk and other monetary values" to change the account name 1005 "Cash in ATMs" on: "Cash in ATMs and other devices".

2-1) In group 1000 "And other monetary values" account 1006 "Monetary values" to exclude cash in cash desk".

Group 1150 "Securities for transactions and sale" to state 3) 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.

4) After group 1150 to add with new group, 1160, in the following edition:

"1160 Financial assets for sale

1161 Government securities for sale

1162 Shares and equities for sale

1163 Other financial assets for sale

1164 Pledged securities for sale

1165 Premiums to securities for sale

1166 The contra account Discounts on securities for sale

1167 The contra account of the Discount for losses from impairment of financial assets for sale"

1168 Revaluation of financial assets for sale

The Investment securities Group 1180 to state 5) in the following edition:

"1180 Financial assets which are stored to the term of their repayment

1181 The securities issued by NBM, which are stored to the term of their repayment

1182 The government securities (short-term) which are stored to the term of their repayment

1183 The government securities (medium-term) which are stored to the term of their repayment

1184 The government securities (long-term) which are stored to the term of their repayment

1185 The pledged securities which are stored to the term of their repayment

1186 The other financial assets which are stored to the term of their repayment

1191 Premiums to the investment securities which are stored to the term of their repayment

1192 The contra account Discounts according to the investment securities which are stored to the term of their repayment

1193 The contra account of the Discount for losses from impairment of financial assets, stored to the term of their repayment".

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).

7) In group 1230 "Agricultural loans / credits of food/fish/wood industry":

a) in names of group and accounts to exclude the text "/the credits of food/fish/wood industry";

b) add with two new accounts, 1236 and 1237 in the following edition:

"1236 the Contra account of Regulation of cost of agricultural loans on depreciated cost

1237 The contra account of the Discount for losses from impairment of agricultural loans and payments on them".

8) After the Agricultural loans group 1230 to add with new group 1240 in the following edition:

1240 Credits of the food industry

1241 Short-term loans of the food industry

1242 Medium-term loans of the food industry

1243 Long-term loans of the food industry

1246 The contra account of Regulation of cost of the credits on depreciated cost of the food industry

1247 The contra account of the Discount for losses from impairment of the credits of the food industry and payments on them".

9) In group 1260 "Credits for construction and improvement of the earth":

a) in names of group and accounts to replace the text "with construction and improvement of the earth" with the text "in the field of construction";

b) add with two new accounts 1268 and 1269 in the following edition:

"1268 the Contra account of Regulation of cost of the credits on depreciated cost in the field of construction

1269 The contra account of the Discount for losses from impairment of the credits in the field of construction and payments on them".

The Consumer loans Group 1290 to add 10) with two new accounts 1296 and 1297 in the following edition:

"1296 the Contra account of Regulation of cost of consumer loans on depreciated cost

1297 The contra account of the Discount for losses from impairment of consumer loans and payments on them".

11) In group 1320 "Fuel and energy credits":

a) in names of group and accounts to exclude the text "Fuel";

b) add with two new accounts 1326 and 1327 in the following edition:

"1326 the Contra account of Regulation of cost of the energy credits on depreciated cost

1327 The contra account of the Discount for losses from impairment of the energy credits and payments on them".

"The loans overnight granted to banks" to add 12) After group 1330 with new account group of 1340 in the following edition:

1340 Overdraft to banks

1341 Overdraft to banks

1343 The contra account of Regulation of cost of overdrafts to banks on depreciated cost

1344 The contra account of the Discount for losses from impairment of overdrafts to banks and payments on them".

Group 1350 "The loans granted to banks" to state 13) in the following edition:

"1351 Short-term loans granted to banks - the untied parties

1352 The medium-term loans granted to banks - the untied parties

1353 The long-term loans granted to banks - the untied parties

1354 The short-term loans granted to banks - the related parties

1355 The medium-term loans granted to banks - the related parties

1356 The long-term loans granted to banks - the related parties

1358 The contra account of Regulation of cost of the loans granted to banks on depreciated cost

1359 The contra account of the Discount for losses from impairment of the loans granted to banks and payments on them".

Group 1360 "The credits to the organizations financed from the government budget" to add 14) with two new accounts 1366 and 1367 in the following edition:

"1366 the Contra account of Regulation of cost of the credits on depreciated cost to the organizations financed from the government budget

1367 The contra account of the Discount for losses from impairment of the credits to the organizations financed from the government budget and payments on them".

Group 1370 "The credits to National cash desk of social insurance / National medical insurance company" to add 15) with two new accounts 1378 and 1379 in the following edition:

"1378 the Contra account of Regulation of cost of the credits on depreciated cost to National cash desk of social insurance / National medical insurance company

1379 The contra account of the Discount for losses from impairment of the credits to National cash desk of social insurance / National medical insurance company and payments on them".

Group 1380 "the Credits to the Government" to add 16) with two new accounts 1386 and 1387 in the following edition:

"1386 the Contra account of Regulation of cost of the credits on depreciated cost to the Government

1387 The contra account of the Discount for losses from impairment of the credits to the Government and payments on them".

Group 1390 "The credits administrative-territorial units to their subordinated organizations" to add 17) with two new accounts 1398 and 1399 in the following edition:

"1398 the Contra account of Regulation of cost of the credits on depreciated cost to administrative and territorial units

1399 The contra account of the Discount for losses from impairment of the credits to administrative and territorial units and payments on them".

18) In group 1410 "It is industrial / commercial credits":

a) in names of group and accounts the text "/commercial" to replace with the text "production";

b) add with two new accounts 1416 and 1417 in the following edition:

"1414 the Contra account of Regulation of cost of the industrial and production credits on depreciated cost

1415 The contra account of the Discount for losses from impairment of the industrial and production credits and payments on them".

To add 19) After group 1410 "Industrial and production credits" with new account group of 1420 in the following edition:

"1420 Commercial credits

1421 Short-term commercial credits

1422 Medium-term commercial credits

1423 Long-term commercial credits

1426 The contra account of Regulation of cost of commercial credits on depreciated cost

1427 The contra account of the Discount for losses from impairment of commercial credits and payments on them".

To add 20) After the Commercial credits group 1420 with new account group of 1430 in the following edition:

"1430 Credits to the non-bank financial sector

1431 Short-term loans to the non-bank financial sector

1432 Medium-term loans to the non-bank financial sector

1433 Long-term loans to the non-bank financial sector

1436 The contra account of Regulation of cost of the credits to the non-bank financial sector on depreciated cost

1437 The contra account of the Discount for losses from impairment of the credits to the non-bank financial sector and payments on them".

21) In group 1440 "The credits for the real estate":

a) in names of group and accounts the word "real estate" to replace with the text "real estate acquisition/construction";

b) add with two new accounts 1446 and 1447 in the following edition:

"1446 the Contra account of Regulation of cost of the credits for real estate acquisition/construction on depreciated cost

1447 The contra account of the Discount for losses from impairment of the credits for acquisition/construction of the real estate and payments on them".

To add 22) After group 1440 with two new account groups of 1450 and 1460 in the following edition:

"1450 Credits to non-profit organizations

1451 Short-term loans to non-profit organizations

1452 Medium-term loans to non-profit organizations

1453 Long-term loans to non-profit organizations

1456 The contra account of Regulation of cost of the credits to non-profit organizations on depreciated cost

1457 The contra account of the Discount for losses from impairment of the credits to non-profit organizations and payments on them

1460 The credits to physical persons which perform activities

1461 Short-term loans to physical persons which perform activities

1462 Medium-term loans to physical persons which perform activities

1463 Long-term loans to physical persons which perform activities

1465 Overdue loans to physical persons which perform activities

1466 The contra account of Regulation of cost of the credits to physical persons which perform activities, on depreciated cost

1467 The contra account of the Discount for losses from impairment of the credits to physical persons which perform activities, and payments on them".

23) In group 1470 "Credits for construction of roads and transport ways":

a) in names of group and accounts of the word "on construction of roads and transport ways" shall be replaced with words "in the field of transport, telecommunications and development of network";

b) add with two new accounts 1476 and 1477 in the following edition:

"1476 the Contra account of Regulation of cost of the credits in the field of transport, telecommunications and development of network in depreciated cost

1477 The contra account of the Discount for losses from impairment of the credits in the field of transport, telecommunications and development of network and payments in them".

Group 1490 "The other loans granted to clients" to add 24) with two new accounts 1497 and 1499 in the following edition:

"1497 the Contra account of Regulation of cost of the other loans granted to clients on depreciated cost

1499 The contra account of the Discount for losses from impairment of the other loans granted to clients and payments on them".

Group 1500 "Counter account of the Discount for losses on assets" with the corresponding accounts to exclude 25).

To add 26) After group 1500 with new group 1510 in the following edition:

"1510 Other credits to physical persons

1511 The provided overdrafts

1512 The credits on card accounts (credit cards)

1513 Credits for first-priority needs

1514 Other credits to physical persons

1516 The contra account of Regulation of cost of the credits to physical persons on depreciated cost

1517 The contra account of the Discount for losses from impairment of the credits to physical persons and payments on them".

27) In group 1530 "Financial leasing":

a) account 1533 "To other banks" and 1534 "Overdue financial leasing to clients" to exclude overdue financial leasing".

b) add two new счетамив 1535 and 1536 in the following edition:

"1535 the Contra account of Regulation of cost of financial leasing on depreciated cost

1536 The contra account of the Discount for losses from impairment of financial leasing and payments on them".

Group 1550 "Material investments into the untied parties" to state 28) in the following edition:

"1550 Investment real estate

1551 The investment real estate intended for leasing

1552 The investment real estate intended for capital value addition

1553 The contra account of the Discount for losses from impairment of the investment real estate".

29) In group 1600 "Non-current tangible asset":

a) account 1607 "Non-current tangible asset, prednaznachenny1 for leasing" to exclude;

b) in the Russian option the text without changes;

c) add with the new account in the following edition "1611 the Contra account of the Discount for losses from impairment of non-current tangible assets".

The Intangible assets Group 1630 to add 30) with two new accounts 1633 and 1634 in the following edition:

"1633 Commercial fund

1634 The contra account of the Discount for losses from impairment of intangible assets".

The Inventory stocks Group 1660 to add 31) with new account 1664 in the following edition: "1664 the Contra account of the Discount for losses from impairment of inventories".

To add 32) After the Inventory stocks group 1660 with new group 1670 in the following edition:

"1670 Contra account Depreciation of the Investment Real Estate

1671 The contra account Depreciation of the Investment Real Estate, intended for leasing

1672 The contra account Depreciation of the Investment Real Estate, intended for capital value addition".

33) In group 1680:

a) to change the name of group in the following edition: "Contra account Depreciation of Non-current Tangible/intangible Assets";

b) exclude account 1687

34) In group 1700 "The added percent and other income to obtaining":

a) account 1711 "The added percent on financial assets at fair value through profit or loss" to state in the following edition "1711 the Added percent on securities for transactions

b) after account 1711 to add with the new account "1712 the Added percent on financial assets for sale";

c) state account 1713 in the following edition: "The added percent on the financial assets which are stored to the term of their repayment";

d) in the account name 1716 to exclude the text "/the credits of food/fish/wood industry";

e) after account 1716 to add with the new account "1717 the Added percent on the credits of the food industry";

f) in the account name 1719 of the word "on construction and improvement of the earth" shall be replaced with words "in the field of construction";

g) after account 1722 to add with two new accounts: "1723 the Added percent on the credits to the non-bank financial sector" and "1724 the Added percent on the credits to non-profit organizations";

h) in the account name 1725 to exclude the text "fuel";

i) in the account name 1734 "/commercial" to replace the text with the text "production";

j) after account 1735 to add with the account "1736 the Added percent on commercial credits";

k) state the account name 1737 in the following edition: "The added percent on the credits for real estate acquisition/construction";

l) in the account name "and transport ways" to replace 1741 texts with construction of roads with the text "in the field of transport, telecommunications and development of network";

m) it is excluded;

n) in the account name of 1751 words to "material investments into the untied parties" shall be replaced with words "the investment real estate";

o) after account 1754 to add with four new accounts "1755 Percent (discount/award) to obtaining from transactions with derivative financial instruments", "1756 the Added percent on the credits to physical persons which perform activities" 1757 the Added percent on the other credits to physical persons "and" 1758 Charge of percentage komission".

35) In group 1800 "Other assets":

a) "The assets accepted in ownership" and 1811 "Other real estate" to state account names 1809 in the following edition: "1809 Long-term tangible assets for sale" and "1811 the Assets transferred in ownership / acquired for sale";

b) add with the following account "1816 Calculations for intangible assets"

To add 36) After group 1800 with new group 1820 in the following edition:

"1820 the Contra account of the Discount for losses from impairment on the other assets which are not the credits

1821 Contra account of the Discount for losses from impairment of receivables and payments on them

1822 Contra account of the Discount for losses from impairment on other assets, and payments on them".

To add 37) After group 1860 with new group 1870 in the following edition:

"1870 Revaluation of financial assets to obtaining on forward transaction

1871 Revaluation of foreign currency to obtaining on forward transaction

1872 Revaluation of securities to obtaining on forward transaction.

1873 Revaluation of other financial assets to obtaining on forward transaction".

37-1) After group 1870 to add with new group 1880 in the following edition:

"1880 the Contra account of Regulation of cost of other assets on depreciated cost

1881 Contra account of Regulation of cost of other assets on depreciated cost".

38) Group 2090 "Loans in banks" to add with account 2099 "The contra account of Regulation of cost of loan in banks on depreciated cost".

Group 2100 "The loans obtained from the Government for refinancing" to add 39) with account 2105 "The contra account of Regulation of cost of the loan obtained from the Government for refinancing on depreciated cost".

40) Group 2110 "Loans from international financial institutions" to add with the account "2116 the Contra account of Regulation of cost of loan from international financial institutions on depreciated cost".

41) Group 2120 "Loans from other creditors" to add with account 2125 "The contra account of Regulation of cost of loan from other creditors on depreciated cost".

The Savings deposits Group 2310 to add 42) with three new accounts 2313, 2314 and 2315 in the following edition:

"2313 Savings deposits to physical persons which perform activities

2314 Savings deposits to the non-bank financial sector

2315 Savings deposits to non-profit organizations".

42-1) In group 2220 "Poste restante clients" to add non-interest deposits with two new accounts 2235 and 2236 in the following edition:

"2235 Warranty - deposits of legal entities

2236 Warranty - deposits of physical persons".

To add 43) After group 2380 with three new groups 2410, 2420 and 2430 in the following edition:

"2410 Term deposits to non-profit organizations

2411 Short-term deposits to non-profit organizations (1 year and less)

2412 Medium-term deposits to non-profit organizations (more than 1 year and up to 5 years)

2413 Long-term deposits to non-profit organizations (more than 5 years)

2414 Short-term security deposits to non-profit organizations (1 year and less)

2415 Medium-term security deposits to non-profit organizations (more than 1 year and up to 5 years)

2416 Long-term security deposits to non-profit organizations (more than 5 years)

2420 Term deposits to the non-bank financial sector

2421 Short-term deposits to the non-bank financial sector (1 year and less)

2422 Medium-term deposits to the non-bank financial sector (more than 1 year and up to 5 years)

2423 Long-term deposits to the non-bank financial sector (more than 5 years)

2424 Short-term security deposits to the non-bank financial sector (1 year and less)

2425 Medium-term security deposits to the non-bank financial sector (more than 1 year and up to 5 years)

2426 Long-term security deposits to the non-bank financial sector (more than 5 years)

2430 Term deposits to physical persons which perform activities

2431 Short-term deposits to physical persons which perform activities (1 year and less)

2432 Medium-term deposits to physical persons which perform activities (more than 1 year and up to 5 years)

2433 Long-term deposits to physical persons which perform activities (more than 5 years)

2434 Short-term security deposits to physical persons which perform activities (1 year and less)

2435 Medium-term security deposits to physical persons which perform activities (more than 1 year and up to 5 years)

2436 Long-term security deposits to physical persons which perform activities (more than 5 years)

43-1) In group 2530 "Debt on financial leasing" to add with two new accounts 2533 and 2534:

"2533 the Contra account of Regulation of cost of debt to banks on financial leasing

2534 Contra account of Regulation of cost of accounts due to customers on financial leasing ".";

43-2) After group 2560 to add with new group 2570 in the following edition:

"2570 Financial liabilities at fair value through profit or loss

2571 Financial liabilities for transactions

2572 The financial liabilities carried at fair value through profit or loss".

Group 2700 "The added interest payable" to add 44) with four new accounts 2735, 2736 2738 and 2745 in the following edition:

"2735 the Added percent on term deposits to non-profit organizations

2736 The added percent on term deposits to the non-bank financial sector

2738 The added percent on term deposits to physical persons which perform activities

2745 The added interest payable from transactions with derivative financial instruments".

44-1) The group 2760 "The received not earned percent and other advance payments" to state in the following edition:

"2760 Deferred revenues

2761 The received not earned percent

2762 Deferred revenues on subsidies

2763 Other incomes of future periods".

45) In group 2770 "Reserves on other losses":

a) to state the name of account group in the following edition: 2770 "Reserves";

b) to state the account name 2771 "Reserves on other losses" in the following edition: "Other reserves";

c) add with two new accounts 2774 and 2775:

"2774 Reserves on the amounts of remuneration to employees of bank

2775 Reserves on non-current tangible assets".

46) In group 2790 "The transit and suspended accounts":

a) in the Russian option the text without changes;

b) add with new account 2798 "Account of conversion and regulation".

46-1) Account group of 2800 "Other obligations" to add with the new account in the following edition: "2816 Calculations for intangible assets".

To add 47) After group 2860 with new group 2870 in the following edition:

"2870 Revaluation of financial assets to issue on forward transaction

2871 Revaluation of foreign currency to issue on forward transaction

2872 Revaluation of securities to issue on forward transaction

2873 Revaluation of other financial assets to issue on forward transaction".

47-1) After group 2870 to add with new group 2880 in the following edition:

"2880 the Contra account of Regulation of cost of other liabilities on depreciated cost

2881 Contra account of Regulation of cost of other liabilities on depreciated cost".

48) In the Reserves group 3500:

a) "Retained earnings (uncovered loss) - the current year" and 3505 "Retained earnings (uncovered loss) - previous years" to change the account name 3504 in the following edition: 3504 "Result of the current year" and 3505 "Reporting result";

b) add with new account 3509 "General reserves for bank risks".

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