of January 21, 2019 No. 22
About the single questions connected with introduction of the International Financial Reporting Standard 16 "Lease"
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 ensuring gradual introduction in financial accounting of banks of Ukraine of the International Financial Reporting Standard 16 "Lease" the Board of the National Bank of Ukraine DECIDES:
1. The National Bank of Ukraine (inclusive) does not apply from January 1 to March 31, 2019 to banks of corrective action for violation of requirements of the Instruction about procedure for regulation of activities of banks by them 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 for No. 841/6032 (with changes), Regulations on procedure for the 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 provided in the National Bank of Ukraine No. approved by the resolution of the National Bank of Ukraine of November 13, 2018 120, if such violations are connected with transition to the International Financial Reporting Standard 16 "Lease".
2. To accounting department (Bogdan Lukasiewicz) after official publication to inform banks information on adoption of this resolution.
3. To impose control over the implementation of this resolution on the First Deputy Chairman of the National Bank of Ukraine Ekaterina Rozhkova and the vice-chairman of the National Bank of Ukraine Roman Borisenko.
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