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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

(as amended on 08-01-2020)

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 banks of Ukraine (0.10Mb In original language)

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

B. V. Lukasiewicz

It is approved:

Vice-chairman of the National Bank of Ukraine

 

R.M.Borisenko

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

Instruction for application of the Chart of accounts of financial accounting of banks of Ukraine

1. This Instruction is developed according to the commonly accepted principles and standards in the international practice and establishes procedure for account management of financial accounting, determines the characteristic and short purpose of accounts for display of information on standard transactions.

On accounts of the Chart of accounts of financial accounting of banks of Ukraine (further - the Chart of accounts) transactions which are determined by the legislation of Ukraine, including regulatory legal acts of the National Bank of Ukraine, according to their economic essence are reflected.

2. In this Instruction the following basic concepts are used:

1) receivables - the amount of requirements of bank to legal entities and physical persons for certain date concerning receipt of assets, services;

2) the capital - residual cost of assets of bank after deduction of all its obligations;

3) contra asset accounts - the contrary accounts used for regulation of indicators of active accounts. Reflection of transactions on these accounts is performed by methods of reflection of transactions according to passive accounts;

4) contrary accounts - accounts of financial accounting which indicators are used for regulation of assessment of objects of accounting which are reflected in other accounts;

5) counterpassive accounts - the contrary accounts used for regulation of indicators of passive accounts. Reflection of transactions on these accounts is performed by methods of reflection of transactions according to active accounts;

6) accounts payable - the amount of obligations of bank to legal entities and physical persons for certain date on provision of assets, services, other obligations of bank;

7) the Chart of accounts - the systematized list of accounts of financial accounting which is used for detailed and complete registration of all banking activities for the purpose of ensuring requirements of creation of the financial reporting;

8) transit accounts - the accounts used for accounting of payments for a while before their transfer to destination according to regulatory legal acts of the National Bank of Ukraine concerning financial accounting or agreements.

3. Balance sheet accounts in the Chart of accounts are classified by types of partners, nature of transactions and degree of liquidity of assets and liabilities.

4. The chart of accounts provides multiple currency accounting of transactions which essence consists in accounting of foreign currency transactions on the same accounts, and transactions in hryvnia.

5. Appointment and signs of accounts of financial accounting of banks of Ukraine are determined in appendix 1 to this Instruction.

6. Managerial accounting is performed on accounts of class 8. Banks independently establish internal regulations of managerial accounting.

7. Analytics are component of system of financial accounting which provides detailed information on each partner and each transaction. Conducting analytics is provided by means of analytical accounts. Opening of analytical accounts provides availability of obligatory parameters according to requirements of the National Bank of Ukraine. The additional information necessary for creation of the reporting and bank management is provided by means of additional parameters which are determined by bank independently.

Requirements to numbering of accounts of analytics are given in appendix 2 to this Instruction.

8. In the Chart of accounts numbers and names of synthetic accounts which provide data recording about availability and movement of assets, obligations, the capital and results from operating, investing and financial activities of banks are determined.

The first figure of the account notes belonging to class of accounts, second and third - belonging to account group, the fourth - determines further disaggregation and disaggregation of accounts in account group.

9. The chart of accounts consists of nine classes:

1) class 1. Treasurer and interbank transactions;

2) class 2. Transactions with clients;

3) class 3. Transactions with securities and other assets and liabilities;

4) class 4. Financial and capital investments;

5) class 5. Capital of bank;

6) class 6. Income;

7) class 7. Expenses;

8) class 8. Managerial accounting;

9) class 9. Off-balance accounts.

10. The class 1 "Treasurer and interbank transactions" of the Chart of accounts is intended for recognition of relations between the National Bank of Ukraine and banks of Ukraine, between banks of Ukraine and foreign banks, including transactions with the cash, bank metals, the credits, deposits and securities refinanced by the National Bank of Ukraine of the loans granted and received by other banks and received from other banks.

In class 1 "Treasurer and interbank transactions" of the Chart of accounts treasurer and interbank transactions of banks are considered.

Treat interbank transactions:

1) credit and deposit operations between banks;

2) transactions on maintaining correspondent accounts;

3) clearing settlements between banks which are caused by accomplishment of payments of clients or own obligations of one bank to another;

4) other transactions according to the legislation of Ukraine.

11. In the Section 11 "Bank Metals" of class 1 "Treasurer and interbank transactions" of the Chart of accounts bank metals are considered.

Precious metals (scrap, products from precious metals) are considered in the Section 34 "The Inventories of Material Values and Non-current Assets Withheld for Sale" of class 3 "Inventories of material values" of the Chart of accounts.

In the Section 11 "Bank Metals" of class 1 "Treasurer and interbank transactions" of the Chart of accounts precious metals which are stored at the request of the third party shall not be considered, such precious metals are considered on off-balance accounts.

12. In the Sections 12 "Means in the National Bank of Ukraine" and 13 "Means of the National Bank of Ukraine" of class 1 "Treasurer and interbank transactions" of the Chart of accounts are reflected assets and liabilities of bank on transactions with the National Bank of Ukraine.

13. In class 2 "Transactions with clients" of the Chart of accounts transactions with clients, including transactions on granted loans and the attracted deposits (deposits) are reflected.

Accounts of class 2 "Transactions with clients" of the Chart of accounts are used for accounting of transactions by settlings with clients (except banks) - subjects of managing, public authorities and self-government, other legal entities, physical persons.

On accounts of subjects of managing means of legal entities and physical persons entrepreneurs are considered.

14. On class 3 "Transactions with securities and other assets and liabilities" the Chart of accounts are reflected:

1) transactions with securities (except securities which are refinanced by the National Bank of Ukraine, and investments into the associated and subsidiary companies);

2) inventories of the material values and non-current assets withheld for sale;

3) investments into the associated and subsidiary companies containing with sales objective;

4) the created bank reserves;

5) subordinated debt;

6) calculations between branches of one bank;

7) line item of bank on foreign currency and bank metals;

8) receivables of bank on financial instruments and economic activity;

9) settlings with employees of bank;

10) calculations for taxes and obligatory payments.

15. Accounts of the Section 39 "Calculations between Branch of Bank of Class 3" of Transaction with securities and other assets and liabilities" the Chart of accounts are intended for implementation of calculations between bank branches.

In composite balance sheet of bank - the legal entity on reporting date remaining balance according to active accounts of the Section 39 "Calculations between Bank Branches" of class 3 "Transactions with securities and other assets and liabilities" shall equal to remaining balance according to passive accounts of the Section 39 "Calculations between Bank Branches" of class 3 "Transactions with securities and other assets and liabilities" the Chart of accounts.

16. In class 4 "Financial and capital investments" of the Chart of accounts are reflected:

1) investments of bank into the associated and subsidiary companies;

2) transactions with fixed assets and intangible assets;

3) transactions with the investment real estate, other irreversible tangible assets.

17. On accounts of class 5 "The capital of bank" of the Chart of accounts the capital of bank which includes is reflected:

1) authorized capital;

2) issued differences;

3) general reserves and other funds;

4) results of last years;

5) results of revaluation.

Accounts of class 5 "The capital of bank" of the Chart of accounts can correspond to debtors, creditors and accounts of cash in case of payment of dividends, share repurchase (shares, shares) at shareholders (participants) of bank, increase in the capital of bank by asset revaluation, to accounts of the classes 6 "Income" and 7th "Expenses" of the Chart of accounts when forming financial result of activities of bank for accounting year.

18. The income and expenses of bank are reflected respectively on accounts of the class 6 "Income" and the class 7 "Expenses" of the Chart of accounts irrespective of procedure for their taxation.

Banks in accounting policy independently determine procedure for forming of analytical accounts of the internal chart of accounts on balance sheet accounts of the class 6 "Income" and the class 7 "Expenses" of the Chart of accounts.

When forming financial result of activities of bank for accounting year the income and expenses are enlisted on account 5040 "Profit of accounting year" or 5041 "Loss of accounting year" of group 504 "Results of accounting year" of the Section 50 "Authorized Capital and Other Funds of Bank" of class 5 "The capital of bank" of the Chart of accounts.

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