RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of July 8, 2014 No. 402

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 Articles 7, of 15, of 41 Law of Ukraine "About the National Bank of Ukraine" and articles 68, of 71 Law of Ukraine "About banks and banking activity", for the purpose of ensuring reflection in financial accounting of forming of reserves under credit operations in banks of Ukraine 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 December 27, 2007 No. 481, of Ukraine registered in the Ministry of Justice on January 22, 2008 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 the attention of territorial administrations of the National Bank of Ukraine and banks of Ukraine for use in work.

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

4. The resolution becomes effective from the date of its official publication.

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