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Ministry of Justice of Ukraine

November 8, 2004

No. 1425/10024

RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of October 20, 2004 No. 495

About approval of the Instruction for financial accounting of transactions with cash and bank metals in banks of Ukraine

(as amended on 28-04-2022)

According to article 41 of the Law 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 financial accounting by banks of Ukraine of cash and bank metals in cash desks of the Board of the National Bank of Ukraine DECIDES: banks

1. Approve the Instruction for financial accounting of transactions with cash and bank metals in banks of Ukraine it (is applied).

2. To accounting department (V. I. Rychakivskaya) after state registration in the Ministry of Justice of Ukraine to bring contents of this resolution to permission of structural divisions of the National Bank of Ukraine and banks of Ukraine for management and use in work.

3. The resolution becomes effective since January 1, 2005.

4. To impose control over the implementation of this resolution on territorial administrations of the National Bank of Ukraine.

Acting Chairman

A. P. Yatsenyuk

 

Approved by the Resolution of Board of the National Bank of Ukraine of October 20, 2004 No. 495

The instruction for financial accounting of transactions with cash means and bank metals in banks of Ukraine

1. General provisions

1.1. This Instruction is developed according to the Laws of Ukraine "About banks and banking activity", "About the National Bank of Ukraine", "About financial accounting and the financial reporting in Ukraine", regulatory legal acts of the National Bank of Ukraine (further - National Bank), is based on the basic principles of international accounting standards.

1.2. This Instruction determines procedure for reflection in financial accounting by banks of Ukraine (further - banks) standard transactions with cash in national and foreign currencies during implementation of cash transactions by receiving and delivery of cash to clients, transactions on collection of cash liquidity, reinforcement of banks cash of national currency, during transfer of cash between banks, between banks and the collector companies, retirements of doubtful banknotes (coins) and the direction them on research, implementation of currency exchange transactions of bank, transactions with commemorative and investment coins, bank metals in cash desks of banks.

1.3. In this Instruction terms are used in the values determined in other regulatory legal acts of National Bank concerning regulation of transactions with cash and currency control in Ukraine.

1.4. Financial accounting of transactions of banks with cash is performed according to the corresponding balance and off-balance sheet accounts of the Chart of accounts of the financial accounting of banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of September 11, 2017 No. 89 (with changes) (further - the Chart of accounts).

1.5. For reflection in financial accounting of transactions with cash and bank metals banks according to accounting policy can use the corresponding transit accounts, accounts creditor and receivables with the subsequent reflection of these transactions to destination.

1.6. The bank shall perform financial accounting of transactions with cash and bank metals which are not determined by this Instruction, according to their economic essence according to the internal operational procedures developed taking into account requirements of the legislation of Ukraine.

2. Accounting of cash transactions with clients of bank

2.1. The procedure banks of cash transactions with clients is determined by the legislation of Ukraine concerning regulation of cash calculations in Ukraine and currency control.

2.2. Transactions on acceptance of cash in national and foreign currencies from clients through cash desks of banks of Ukraine are reflected in financial accounting based on the relevant receipt cash documents determined by the regulatory legal acts of National Bank regulating procedure for conducting cash transactions in banks of Ukraine, such accounting entries:

acceptance of cash liquidity from legal entities for transfer into their accounts:

The debit - 1001, 1002;

The credit - 2520, 2530, 2600, 2650;

acceptance of cash for transfer into distribution accounts in foreign currency in cases, stipulated by the legislation Ukraine:

The debit - 1001, 1002;

The credit - 2603;

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