RESOLUTION OF NATIONAL BANK OF THE REPUBLIC OF MOLDOVA

of December 13, 2018 No. 303

About change of the Chart of accounts of financial accounting in licensed banks of the Republic of Moldova

Based on the item d) parts (1) the Art. 5, parts (1) the Art. 11, the item c) parts (1) Art. 27 and the item and) Art. 44 of the Law on National Bank of Moldova No. 548/1995 (it is reissued in the Official monitor of the Republic of Moldova, 2015, No. 297-300, by the Art. 544), with subsequent changes, parts (4) Art. 85 of the Law on activities of banks No. 202/2017 (The official monitor of the Republic of Moldova, 2017, No. 434-439, the Art. 727), with subsequent changes, and also parts (5) Art. 22 of the Law on financial accounting No. 113/2007 (it is reissued in the Official monitor of the Republic of Moldova, the Art. 61), with subsequent changes, the Executive committee of National Bank of Moldova DECIDES: 2014, No. 27-34,

1. The chart of accounts of financial accounting in licensed banks of the Republic of Moldova approved at meeting of Administrative board of National Bank of Moldova, the protocol No. 15 of March 26, 1997 (The official monitor of the Republic of Moldova, 1997, No. 33-34, 54), with subsequent changes, registered in the Ministry of Justice of the Republic of Moldova on August 21, 2007 at No. 504, to change the Art. as follows:

1) In all text:

a) in the Russian option without changes;

b) in the Russian option without changes;

c) the words "the investment real estate intended for leasing" shall be replaced with words "the investment property which is in ownership for the purpose of receipt of lease payments";

d) the words "the investment real estate intended for capital value addition" shall be replaced with words "the investment property which is in ownership for the purpose of increase in capital value";

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