RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of June 20, 2012 No. 253

About approval of Changes to the Instruction for financial accounting of credit, supplementary (deposit) operations and forming and use of reserves under credit risks in banks of Ukraine

According to article 41 of the Law of Ukraine "About the National Bank of Ukraine" and article 68 of the Law of Ukraine "About banks and banking activity", for the purpose of enhancement of reflection in financial accounting of information on transfer and derecognition of financial assets, activity definition of repo, interbank swap transactions and forming and use of reserves under credit risks in banks of Ukraine according to requirements of international accounting standards the Board of the National Bank of Ukraine DECIDES:

1. Approve Changes to the Instruction for financial accounting of credit, supplementary (deposit) operations and forming and use of reserves under credit risks in banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of 27.12.2007 No. 481, of Ukraine registered in the Ministry of Justice 22.01.2008 for No. 48/14739 (with changes) which are applied.

2. To accounting department (Lukasiewicz B. V.) 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 use in work.

3. To impose control over the implementation of this resolution on the vice-chairman of the National Bank of Ukraine Rychakivskaya V. I.

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