RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of November 26, 2015 No. 827

About approval of Changes in Accounting rules of the income and expenses of banks of Ukraine

According to Articles 7, of 41, 56 Laws of Ukraine "About the National Bank of Ukraine", article 68 of the Law of Ukraine "About banks and banking activity" and for the purpose of enhancement of reflection in financial accounting of information on the income and expenses of the Board of the National Bank of Ukraine banks decide:

1. Approve Changes in the Accounting rules of the income and expenses of banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of June 18, 2003 No. 255, registered in the Ministry of Justice of Ukraine on July 11, 2003 at No. 583/7904 (with changes) which are applied.

2. To accounting department (Lukasiewicz B. V.) to bring contents of this resolution to the attention of banks of Ukraine for use in work.

3. To impose control over the implementation of this resolution on the vice-chairman of the National Bank of Ukraine Rashkovan V. L.

4. The resolution becomes effective since December 2, 2015.

Approved by the Resolution of Board of the National Bank of Ukraine of November 26, 2015 No. 827

Changes in Accounting rules of the income and expenses of banks of Ukraine

1. In Chapter 3 of the Section II:

Item 3.1 to state 1) in the following edition:

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