of July 12, 2012 No. 166
About modification and amendments in the Chart of accounts of financial accounting in licensed banks of the Republic of Moldova
For the purpose of updating and enhancement of financial accounting in bank system of the Republic of Moldova and based on Art. 5 of the item d), Art. 11 and Art. 44 of the Law on National Bank of Moldova No. 548-XIII of 21.07.1995 (Monitorul Oficial al Republicii Moldova, 1995, No. 56-57, of the Art. 624), with subsequent changes and amendments, Art. 33 of the Law on financial institutions No. 550-XIII of 21.07.1995 (reissued in Monitorul Oficial al Republicii Moldova, 2011, 199), with subsequent changes and amendments, the Administrative board of National Bank of Moldova DECIDES: No. 78-81, of the Art.
I. In the Chart of accounts of financial accounting in licensed banks of the Republic of Moldova approved by the Resolution of Administrative board of National Bank of Moldova No. 15 of March 26, 1997 (Monitorul Oficial al Republicii Moldova, 1997, No. 33-34, of the Art. 54), with subsequent changes and amendments, to make the following changes and additions:
1. To add Item 2 of Chapter I with the following paragraph:
"The chart of accounts is not legal cause for implementation of financial and economic transactions, and serves for the corresponding entering into financial accounting of the performed transactions. The financial and economic transactions necessary for entering into financial accounting shall be performed in strict accordance with requirements of the regulating regulations.".
2. Chapter II:
1) After account group of 1290 "Consumer loans" to bring group of the following content:
"1310 the Credits in the field of rendering services
1311 Short-term loans in the field of rendering services
1312 Medium-term loans in the field of rendering services
1313 Long-term loans in the field of rendering services
1314 The contra account Regulation of Cost of the Credits on depreciated cost in the field of rendering services
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.