of March 4, 2015 No. 26
About approval of amendments to the General plan of accounts of financial accounting approved by the Order of the Minister of Finance No. 119 of August 6, 2013.
Based on part (2) article 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: The official monitor of the Republic of Moldova, 2014, 61) and for the purpose of reduction in compliance of the General plan of accounts of financial accounting with needs of savings and loan associations, microfinancial organizations and other similar subjects I ORDER to Art. No. 27-34,:
Approve amendments to the General plan of accounts of financial accounting approved by the Order of the Minister of Finance No. 119 of August 6, 2013 according to appendix.
Minister of Finance
Anatol Arapu
Appendix
to the Order of the Ministry of Finance of the Republic of Moldova of March 4, 2015 No. 26
The general plan of accounts of financial accounting approved by the Order of the Minister of Finance No. 119 of August 6, 2013 (The official monitor of the Republic of Moldova, 2013, Art. No. 233-237, 1534), for the purpose of reduction in compliance with needs of savings and loan associations, microfinancial organizations and other similar subjects to add as follows:
1. In Chapter II "The list of accounts of financial accounting":
Group 25 "Current financial investments" to add 1) with the following account of financial accounting of the first procedure:
"253" provisions for losses on the loans/loans which are not paid in time"";
2) group 41 "Long-term financial liabilities" to add with the following accounts of the first and second procedure:
"414" obligations on long-term savings deposits of members of savings and loan associations";
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