of January 20, 2017 No. 13
About amendment of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of the budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015
Based on part (2) article 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: Official Monitor of the Republic of Moldova, 2014, No. 27-34, of St. 61) I ORDER:
In the Order of the Minister of Finance No. 216 of December 28, 2015 to make the following changes and additions:
1. In appendix No. 1 "Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions"
1.1. Chapter III "Procedure for application of the Chart of accounts of financial accounting in budget system"
1.1.1. In Item 3.4.63 to add the first paragraph with the text at the end "In the end of the year the remaining balance of the provided/compensated credits is closed by sub-account of the second level 711000 "Result of cash execution of budgets of the current year" or 721000 "Financial result of budgetary institution for the current year", as necessary. At the same time the remaining balance of outstanding loans registers on off-balance accounts.".
1.1.2. In Item 3.4.69
1.1.2.1. Subclass 45 "Domestic credits to non-financial and financial institutions" to add the first paragraph with the text at the end "In the end of the year the remaining balance of the provided/compensated credits is closed by sub-account of the second level 711000 "Result of cash execution of budgets of the current year" or 721000 "Financial result of budgetary institution for the current year", as necessary. At the same time the remaining balance of outstanding loans registers on off-balance accounts.".
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