ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of March 11, 2014 No. 31

About change and amendment of the Instruction for financial accounting in public institutions approved by the Order of the Minister of Finance No. 93 of July 19, 2010

Due to the need of reflection in accounting records of some specific transactions of public institutions I ORDER:

In the Instruction for financial accounting in public organizations approved by the Order of the Minister of Finance No. 93 of July 19, 2010 the following changes and amendments are performed.

1. Parts "The chart of accounts of financial accounting on execution of expense budgets of budgetary institutions", "Off-balance accounts", join account 03 of the following name:

"The amounts added".

2. In part "Accounting of transactions on execution of charts of accounts",

2.1. Chapter I "Fixed assets",

2.1.1. In Item 45 to add sub-account 019 "Other fixed assets" with new group in the following edition:

"9) the patent for the invention (it is received according to the research project).

Cost includes all expenses incurred on creation of the patent for the invention."

2.1.2. To add Item 56 after the fourth paragraph with new paragraphs in the following edition:

"weapon, ammunition, military equipment;

patent for the invention."

2.2. In Chapter V "Money",

2.2.1. To add Item 137 after the first paragraph with the new paragraph in the following edition:

"The cost of long-term investments in the untied parties is considered based on the deed of conveyance."

2.2.2. In Item 138,

2.2.2.1. In the second paragraph after the phrase of "nominal value" to add with the phrase "and also the assets enclosed in the authorized capital."

2.2.2.2. After the second paragraph to add the new paragraph in the following edition:

"The cost of long-term investments in the related parties is considered based on the deed of conveyance."

2.3. Parts "Off-balance accounts", Item 234, join the account 03 following of content:

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