of September 25, 2014 No. 191
About change and amendment of the Chart of accounts of financial accounting in licensed banks of the Republic of Moldova
For updating and enhancement of financial accounting in banks of the Republic of Moldova and based on the item d) the Art. 5, parts (1) Art. 11 and the item and) Art. 44 of the Law on National Bank of Moldova No. 548-XIII of July 21, 1995 (The official monitor of the Republic of Moldova, 1995, No. 56-57, the Art. 624), with subsequent changes and amendments, Art. 33 of the Law on financial institutions No. 550-XIII of July 21, 1995 (reissued in the Official monitor of the Republic of Moldova, 2011, No. 78-81, by the Art. 199), with subsequent changes and amendments, and also the Art. 22, parts (5) the Law on financial accounting No. 113-XVI of April 27, 2007 (reissued in the Official monitor of the Republic of Moldova, 2014, No. 27-34, by the Art. 61), with subsequent changes and amendments, DECIDES: Administrative board of National Bank of Moldova
I. 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 (Official monitor of the Republic of Moldova, 1997, No. 33-34, of the Art. 54), with subsequent changes and amendments, to add and change as follows:
1. In all text of the word "cash cards" and to "cash cards" shall be replaced with words "the payment card" in the corresponding case.
2. In all text of the word "anniversary and commemorative coins", "anniversary and commemorative coins" shall be replaced with words "commemorative and anniversary banknotes and coins" in the corresponding case.
3. In Chapter I Item 13, the text in the Russian option without changes.
4. In Chapter II:
Account 1035 to exclude 1).
2) the Text in the Russian option without changes.
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