of May 24, 2017 No. 39
About approval of changes in some regulatory legal acts of the National Bank of Ukraine
According to Articles 7, of 15, 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 regulatory legal acts which establish procedure for account management of financial accounting of banks of Ukraine the Board of the National Bank of Ukraine decides:
1. Approve Changes in:
1) the Chart of accounts of financial accounting of banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of June 17, 2004 No. 280, registered in the Ministry of Justice of Ukraine on July 26, 2004 at No. 918/9517 (with changes) which are applied;
2) the Instruction for application of the Chart of accounts of financial accounting of banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of June 17, 2004 No. 280, registered in the Ministry of Justice of Ukraine on July 26, 2004 at No. 919/9518 (with changes) which are applied.
2. To accounting department (Lukasiewicz B. V.) after official publication to bring contents of this resolution to the attention of banks of Ukraine for use in work.
3. To impose control over the implementation of this resolution on the vice-chairman of the National Bank of Ukraine Borisenko R. M.
4. The resolution becomes effective since July 01, 2017.
Acting as Chairman
Ya. V. Smoly
Approved by the Resolution of Board of the National Bank of Ukraine of May 24, 2017 No. 39
1. In the Section 14 "Treasury and Other Securities Which Are Refinanced by the National Bank of Ukraine, and the Securities Emitted by the National Bank of Ukraine" of class 1 "Treasurer and interbank transactions":
The name of the Section to state 1) in the following edition:
"14. Treasury and other securities which are refinanced by the National Bank of Ukraine, and the debt financial instruments issued by the National Bank of Ukraine";
Account groups 143 "The debt securities emitted by the National Bank of Ukraine in portfolio of bank for sale" and 144 "The debt securities emitted by the National Bank of Ukraine in portfolio of bank to repayment" to state 2) in the following edition:
|
The deposit certificates of the National Bank of Ukraine placed in banks of Ukraine which are estimated at fair value | ||
|
1430 |
And |
The deposit certificates of the National Bank of Ukraine placed in banks of Ukraine which are estimated at fair value |
|
1435 |
AP |
Revaluation of the deposit certificates of the National Bank of Ukraine placed in banks of Ukraine which are estimated at fair value |
|
1436 |
KA |
Unamortized discount according to the deposit certificates of the National Bank of Ukraine placed in banks of Ukraine which are estimated at fair value |
|
1437 |
And |
Unamortized premium to the deposit certificates of the National Bank of Ukraine placed in banks of Ukraine which are estimated at fair value |
|
1438 |
AP |
Imputed incomes according to the deposit certificates of the National Bank of Ukraine placed in banks of Ukraine which are estimated at fair value |
|
144 |
The deposit certificates of the National Bank of Ukraine placed in banks of Ukraine which are estimated on depreciated cost | |
|
1440 |
And |
The deposit certificates of the National Bank of Ukraine placed in banks of Ukraine which are estimated on depreciated cost |
|
1446 |
KA |
Unamortized discount according to the deposit certificates of the National Bank of Ukraine placed in banks of Ukraine which are estimated on depreciated cost |
|
1447 |
And |
Unamortized premium to the deposit certificates of the National Bank of Ukraine placed in banks of Ukraine which are estimated on depreciated cost |
|
1448 |
AP |
Imputed incomes according to the deposit certificates of the National Bank of Ukraine placed in banks of Ukraine which are estimated on depreciated cost |
2. Account 2606 P "Target funds for financing of EBPO-2012" of account group 260 of "Means upon the demand of subjects of managing" of the Section 26 "Means of Clients of Bank" of class 2 "Transactions with clients" to exclude.
3. In class 3 "Security transactions and other assets and liabilities":
Account group 304 "Derivative financial assets in trade portfolio of bank" of the Section 30 "Securities and Other Financial Investments Which Are Carried at Fair Value through Profit Or Loss" to state 1) in the following edition:
|
The derivative financial assets estimated at fair value through profits/losses "; | ||
|
3040 |
And |
The assets according to the acquired option contracts estimated at fair value through profits/losses |
|
3041 |
And |
Assets according to forward contracts which are estimated at fair value through profits/losses |
|
3042 |
And |
Assets according to futures contracts which are estimated at fair value through profits/losses |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid since December 25, 2017 according to Item 3 of the Resolution of Board of the National Bank of Ukraine of September 11, 2017 No. 89