of December 30, 2020 No. 173
About approval of Changes in the Instruction for financial accounting of financial instrument transactions in banks of Ukraine
According to Articles 7, 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 reflection in financial accounting of financial instrument transactions in banks of Ukraine according to international accounting standards the Board of the National Bank of Ukraine DECIDES:
1. 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 (with changes) which are applied.
2. (Bogdan Lukasiewicz) after official publication to provide to accounting department bringing to data of banks of 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.
4. The resolution becomes effective from the date of, its official publication following behind day.
Chairman
K. Shevchenko
Approved by the Resolution of Board of the National Bank of Ukraine of December 30, 2020 No. 173
1. In the Section I:
The subitem 26 of Item 3 after the words "usefulness reduction" to add 1) with words ", or for the acquired or created depreciated financial asset";
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