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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of September 11, 2017 No. 89

About approval of regulatory legal acts of the National Bank of Ukraine on financial accounting

According to Articles 7, of 15, of 41, 56 Laws of Ukraine "About the National Bank of Ukraine", article 68 of the Law of Ukraine "About banks and banking activity", for the purpose of enhancement of regulatory legal acts which establish procedure for account management of financial accounting of banks of Ukraine the Board of the National Bank of Ukraine decides:

1. Approve:

1) the Chart of accounts of financial accounting of banks of Ukraine (further - the Chart of accounts) which is attached;

2) the Instruction for application of the Chart of accounts of financial accounting of banks of Ukraine which is attached.

2. Approve changes in:

1) the Chart of accounts of financial accounting of banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of June 17, 2004 No. 280, registered in the Ministry of Justice of Ukraine on July 26, 2004 at No. 918/9517 (with changes) (further - the Chart of accounts No. 280) which are applied;

2) the Instruction for application of the Chart of accounts of financial accounting of banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of June 17, 2004 No. 280, registered in the Ministry of Justice of Ukraine on July 26, 2004 at No. 919/9518 (with changes) (further - the Instruction No. 280) which are applied.

3. Recognize invalid regulatory legal acts of the National Bank of Ukraine according to the list (appendix 1).

4. To recommend to banks of Ukraine:

1) during the period from December 1 to December 14, 2017 (inclusive) to transfer remaining balance of funds from accounts of the Chart of accounts No. 280 to the corresponding accounts of the Chart of accounts No. 280 (with the changes specified in the subitem 1 of Item 2 of this resolution) according to the transitional table of transfer of remaining balance of funds from accounts for accounting of discount, award on the provided credits / to the attracted deposits, the short-term, long-term, overdue loans / deposits, the overdue added income/expenses on credits/deposits (appendix 2);

2) during the period from December 18 to December 24, 2017 (inclusive) to transfer remaining balance of funds from accounts of the Chart of accounts No. 280 to the corresponding accounts of the Chart of accounts No. 280 (with the changes specified in the subitem 1 of Item 2 of this resolution) according to the transitional table of transfer of remaining balance of means on accounts of the created special reserves (appendix 3).

5. To provide to banks of Ukraine till January 1, 2019 gradual transition to implementation of transactions with use of payment cards using balance sheet accounts 2600 of AP "Means upon the demand of Subjects of Managing" of account group 260 "Means upon the demand of subjects of managing", 2620 AP "Means upon the demand of Physical Persons" of account group 262 "Means upon the demand of physical persons", 2650 AP "Means upon the demand of Non-bank Financial Institutions" of account group 265 of "Means of non-bank financial institutions" of the Section of the 26th class 2 Charts of accounts.

6. To structural divisions of the National Bank of Ukraine till November 30, 2017 (inclusive) to bring regulatory legal acts of the National Bank of Ukraine into accord with requirements of the Chart of accounts.

7. The National Bank of Ukraine does not apply to banks of corrective actions for non-compliance by them during the period from December 1 to December 31, 2017 (inclusive) requirements of the Instruction about procedure for regulation of activities of banks in Ukraine approved by the resolution of Board of the National Bank of Ukraine of August 28, 2001 No. 368, registered in the Ministry of Justice of Ukraine on September 26, 2001 at No. 841/6032 (with changes), Regulations on procedure for establishment of limits of open foreign exchange position by the National Bank of Ukraine and control of their observance by authorized banks approved by the resolution of Board of the National Bank of Ukraine of August 12, 2005 No. 290, registered in the Ministry of Justice of Ukraine on August 29, 2005 for No. 946/11226 (with changes), Rules of the organization of the statistical reporting represented to the National Bank of Ukraine approved by the resolution of Board of the National Bank of Ukraine of March 1, 2016 No. 129 (with changes), in connection with accomplishment of actions, the certain Items 4 of this resolution connected with transition to the Chart of accounts.

8. To accounting department (Lukasiewicz B. V.) after official publication to inform banks of Ukraine information on adoption of this resolution for use in work.

9. I reserve control over the implementation of this resolution.

10. The resolution becomes effective from the date of, its official publication following behind day, except:

1) Items 4, of 5 Changes in the Chart of accounts No. 280 and Items 4, 5 Changes in the Instruction No. 280, which become effective since October 1, 2017 and are effective till December 24, 2017 (inclusive);

2) Items 1, of 2, of 3 Changes in the Chart of accounts No. 280 and Items 1, of 2, 3 Changes in the Instruction No. 280, which become effective since December 1, 2017 and are effective till December 24, 2017 (inclusive);

3) Items 1, 3 these resolutions which become effective since December 25, 2017.

Acting as chairman

Ya. V. Smoly

Approved by the Resolution of Board of the National Bank of Ukraine of September 11, 2017 , No. 89

Chart of accounts of financial accounting of banks of Ukraine

See the Chart of accounts of financial accounting of bankt of Ukraine (0.10Mb In original language)

The chief accountant - the director of the department of financial accounting

B. V. Lukasiewicz

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