ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of September 4, 2014 No. 130

About modification and amendments in the Instruction about 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 financial accounting of some specific transactions of public institutions I ORDER:

In the Instruction "On financial accounting in public organizations", the Minister of Finance No. 93 approved by the Order of July 19, 2010 to make the following changes and additions.

1. In part to exclude "The chart of accounts of financial accounting on execution of expense budgets of budgetary institutions", "Off-balance accounts" account "03" and "25" of the following name:

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

2.1. Chapter I "Fixed assets":

2.1.1. group 3) of Item 36 to change and state in the following edition:

"3) the isolated rooms of public property.

In this group it is recorded costs of the isolated rooms of public property as the real estate.

As a result of identification of emergence of the privatized property into housing (the isolated rooms) to subjects on which balance there are these buildings (residential blocks) to divide the respective buildings on apartments and other rooms according to data of inventory count of the housing block and to register the cost of the isolated rooms of public property in financial accounting, and to exclude the cost of the privatized apartments according to case on inventory count and the data provided by authorized bodies according to legislation provisions."

234 parts "Off-balance accounts" to exclude account "03" and the account from Item "25" following contents:

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