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ORDER OF THE MINISTRY OF FINANCE REPUBLIC OF MOLDOVA

of September 28, 2020 No. 123

About modification and amendments in the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of 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/2007 (Art. No. 27-34, 61), for the purpose of compliance of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions with the changes/additions made to the Economic classification and Methodical instructions for application of Economic classification approved by the order of the Minister of Finance on Budget classification No. 208/2015 is repeatedly published in the Official monitor of the Republic of Moldova, 2014 (The official monitor of the Republic of Moldova No. 370-376, of the Art. 2727, of 31.12.2015), I ORDER:

Of December 28, 2015 to make the following changes and additions to the Order of the Minister of Finance No. 216:

1. In the text of appendices to this order:

1.1. To state sub-account of the second level 141210 "Remaining balance of net profit of National Bank of Moldova" in the following edition:

"141210" remaining balance of profit of National Bank of Moldova".

2. In appendix No. 1 "The chart of accounts of financial accounting in budget system and Methodological regulations of financial accounting and the financial reporting in budget system":

2.1. In Chapter III "the PROCEDURE for APPLICATION of the CHART OF ACCOUNTS of FINANCIAL ACCOUNTING IN BUDGET SYSTEM";

2.1.1. Account group 141 "Property incomes", in Item 3.1.51:

2.1.1.1. To state the name of sub-account of the first level 14121 "Remaining balance of net profit of National Bank of Moldova" and sub-account of the second level 141210 "Remaining balance of net profit of National Bank of Moldova" in the following edition;

"14121" remaining balance of profit of National Bank of Moldova"

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