RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of June 22, 2015 No. 399

About modification of the Procedure for application of method of transformation in case of creation of the financial reporting of banks of Ukraine

According to Articles 7, of 41, 56 Laws of Ukraine "About the National Bank of Ukraine" and article 69 of the Law of Ukraine "About banks and banking activity", for the purpose of ensuring creation of the financial reporting by banks of Ukraine according to international accounting standards (further - IFRS) the Board of the National Bank of Ukraine decides:

1. Registered in the Ministry of Justice of Ukraine on December 26, 2012 for No. 2188/22500, to state Item 2 of the Procedure for application of the method of transformation in case of creation of the financial reporting of banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of December 10, 2012 No. 510, in the following edition:

"2 Banks reflect in financial accounting of transaction according to requirements of IFRS. Transformational adjustments for creation of the financial reporting according to IFRS perform banks in case of identification of discrepancies between requirements of IFRS and the legislation of Ukraine".

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 official publication following behind day.

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