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

of July 12, 2012 No. 166

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, No. 56-57, of the Art. 624), with subsequent changes and amendments, Art. 33 of the Law on financial institutions No. 550-XIII of 21.07.1995 (reissued in Monitorul Oficial al Republicii Moldova, 2011, 199), with subsequent changes and amendments, the Administrative board of National Bank of Moldova DECIDES: No. 78-81, of the Art.

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, No. 33-34, of the Art. 54), with subsequent changes and amendments, to make the following changes and additions:

1. To add Item 2 of Chapter I with the following paragraph:

"The chart of accounts is not legal cause for implementation of financial and economic transactions, and serves for the corresponding entering into financial accounting of the performed transactions. The financial and economic transactions necessary for entering into financial accounting shall be performed in strict accordance with requirements of the regulating regulations.".

2. Chapter II:

1) After account group of 1290 "Consumer loans" to bring group of the following content:

"1310 the Credits in the field of rendering services

1311 Short-term loans in the field of rendering services

1312 Medium-term loans in the field of rendering services

1313 Long-term loans in the field of rendering services

1314 The contra account Regulation of Cost of the Credits on depreciated cost in the field of rendering services

1315 Contra account of the Discount for losses from impairment of the credits in the field of rendering services".

Account group of 1560 of "Investment into the related parties" to state 2) in the following edition:

"1560 Investments into the companies

1561 Investments into departments

1562 Investments into associates

1563 Investments in joint venture".

3) In account group of 1660 "Inventory stocks":

a) to state the name of group 1660 in the following edition of "1660" inventories of materials and other reserve materials";

b) state the account name 1661 in the following edition of "1661" the invaluable and fast-wearing-out assets transferred in use";

c) state the account name 1663 in the following edition of "1663" other inventories of materials and other reserve materials".

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

a) after account 1741 to introduce account 1742 "The added percent on the credits in the field of rendering services";

b) to exclude account 1749 "The added percent on investments into the related parties".

The text "Non-current tangible assets" to replace 5) In the account name 1809 with the text "Tangible assets (or disposal groups)".

6) After account group of 2060 "The means borrowed overnight" to bring new group of the following content:

"2070 Security deposits poste restante banks

2075 Security deposits poste restante banks".

7) In group 2570 "Financial liabilities at fair value through profit or loss" to introduce account 2573 "Revaluation of financial liabilities at fair value through profit or loss".

8) After account 2704 to introduce account 2705 "The added percent on security deposits poste restante of banks";

9) After account 2745 to introduce two accounts 2746 "The added percent on financial liabilities at fair value through profit or loss" and 2747 "The added commission charges on percent".

10) After account 2816 "Calculations for intangible assets" to introduce account 2817 "Settlings with physical persons and legal entities on the received money (grants) according to credit agreements".

11) After account group 4290 "Interest incomes on consumer loans" to bring group of the following content:

"4310 Interest incomes on the credits in the field of rendering services

4311 Interest incomes on short-term loans in the field of rendering services

4312 Interest incomes on medium-term loans in the field of rendering services

4313 Interest incomes on long-term loans in the field of rendering services

4315 Commission charges from rendering services in the credits in the field of rendering services

Account group 4560 "Investment incomes in the related parties" to state 12) in the following edition:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info