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ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of August 6, 2013 No. 119

About approval of the General plan of accounts of financial accounting

(as amended on 28-06-2019)

In pursuance of provisions of the Law on financial accounting No. 113-XVI of April 27, 2007 (The official monitor of the Republic of Moldova, 2007, Art. No. 90-93, 399), with subsequent changes and amendments, and the Orders of the Government of the Republic of Moldova No. 1507 of December 31, 2008 "About approval of the Development plan for financial accounting and audit in the corporate sector for 2009-2014" (The official monitor of the Republic of Moldova, 2009, Art. No. 10-11, 31), with subsequent changes and amendments, PRIKAZYVAYU:

1. Approve the General plan of accounts of financial accounting with its entry into force since January 1, 2014, publish in the Official monitor of the Republic of Moldova and place on the official page of the Ministry of Finance.

1-1. The general plan of accounts of financial accounting is recommended to application by subjects since January 1, 2014 and is obligatory – since January 1, 2015. Subjects which will solve will not apply the General plan of accounts of financial accounting mentioned in item 1 since January 1, 2014, to apply the Chart of accounts of financial accounting of financial and economic activities of the companies mentioned in item 2.

2. Since January 1, 2015 to declare invalid the Chart of accounts of financial accounting of financial and economic activities of the companies, with subsequent changes and amendments, approved by orders of the Minister of Finance No. 174 of 25.12.1997, No. 2 of 10.01.2006, (The official monitor of the Republic of Moldova No. 93-96 of 30.12.1997, No. 20-50 of 31.01.2006) and the Resolution No. 53 of 14.04.1998 on approval and enforcement of additional account groups and accounts of the first procedure for the financial statement in insurance companies, approved by the State inspectorate for supervision of insurance and non-state pension funds (The official monitor of the Republic of Moldova No. 105-107 of 26.11.1998).

Deputy minister of finance

Victor Barbenyagre

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