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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of December 28, 2019 No. 165

About modification of some regulatory legal acts of the National Bank of Ukraine

According to articles 7, of 41 Law of Ukraine "About the National Bank of Ukraine", to articles 11 and 69 of the Law of Ukraine "About banks and banking activity" the Board of the National Bank of Ukraine DECIDES:

1. "About approval of the Instruction for financial accounting of financial instrument transactions in banks of Ukraine" to state the subitem 4 of Item 2 of the resolution of Board of the National Bank of Ukraine of February 21, 2018 to No. 14 in such edition:

"4) determination of fair value of financial instruments according to the International Financial Reporting Standard 13 "Assessment of fair value.".

2. Approve Changes in the Instruction for financial accounting of financial instrument transactions in banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of February 21, 2018 No. 14, which are applied.

3. To accounting department (Bogdan Lukasiewicz) after official publication to inform banks information on adoption of this resolution.

4. To impose control over the implementation of this resolution on the vice-chairman of the National Bank of Ukraine Roman Borisenko.

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

Chairman

Ya. Smoly

Approved by the Resolution of Board of the National Bank of Ukraine of December 28, 2019 No. 165

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