RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of December 29, 2015 No. 965

About approval of Methodical recommendations about procedure for creation of notes to the financial reporting of banks of Ukraine

According to articles 7 and 41 of the Law of Ukraine "About the National Bank of Ukraine", article 68 of the Law of Ukraine "About banks and banking activity", for the purpose of creation of the financial reporting by banks of Ukraine according to the international accounting standards (IAS), the Board of the National Bank of Ukraine decides:

1. Approve Methodical recommendations of procedure for creation of notes to the financial reporting of banks of Ukraine 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 from the date of its signing.

Approved by the Resolution of Board of the National Bank of Ukraine of December 29, 2015 No. 965

Recommendations of procedure for creation of notes to the financial reporting of banks of Ukraine

1. These Methodical recommendations are example for disclosure of information by banks in notes to the financial reporting constituted according to requirements of international accounting standards (further IFRS).

2. The bank can use other forms of notes for understanding of information provided in the financial reporting according to requirements of IFRS.

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