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    1st Monday of the month: 14.00-17.00;
    Appointment: +373 22 822 606;

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    4th Monday of the month: 14.00-17.00;
    Appointment: +373 22 822 607.

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25.09.2014

Chart of accounts of the bookkeeping within licensed banks of the Republic of Moldova, approved by the DCA of the NBM no.15 of 26.03.1997

 

The chart of accounts is amended by the Decision of the Executive Board no.248 of 22.09.2016 and is in process of translation.

 

CHART OF ACCOUNTS
of the bookkeeping within licensed banks

of the Republic of Moldova
[Title modified by decision of NBM no.15 of 13.01.05, effective as of 01.03.05]

of 26 March 1997

* * *

Note: Throughout the text the words “commemorative and jubilee coins” shall be replaced by the words “jubilee and commemorative banknotes and coins”; the word “bankcard” is replaced by the words “payment card”; under NBM decision no. 191 of 25.09.2014, effective as of 01.01.2015.

Note: In the title and throughout the text of the Chart of Accounts the text “banks and other financial institutions” shall be replaced by the words “licensed banks”; the words “up to 1 month” shall be substituted by the words “1 month and less”; the words “from 1 month to 1 year” and “1 month to 1 year” shall be substituted by the words “over 1 month and up to 1 year”; the text “up to 1 year” and “less than one year” shall be substituted the words “1 year and less”; the text “1 year and up to 5 years” and “more than 1 year and less than 5 years” shall be substituted by the words “over 1 year and up to 5 years”; the words “more than 5 years” shall be substituted by the words “over 5 years” under NBM decision no.244 of 11.12.2008, effective as of 25.03.2009.

Note: English text version without changes, under NBM decision no.204 from 09.08.2007, effective as of 09.09.2007.

Note: Throughout the text of the Chart of Accounts, the word “extra budgetary” is replaced with “special means and special funds” under NBM decision no. 190 of 23.06.2005, effective as of 01.10.2005.

Notă: English text version without changes, under NBM decision no. 15 of 13.01.05, effective as of 01.03.2005.

Note: Throughout the text of the Chart of Accounts, the words “interdependent banks” shall be substituted by the words “banks - related parties”; the words “independent banks” shall be substituted by the words “banks - unrelated parties”; the words “associate organizations” and “associate companies” shall be substituted by the words “associate entities”, under NBM decision no. 258 of 04.10.2001.

Note: Throughout the text the words “securities purchased for sale” shall be substituted by the words “securities available for trading”; the words “shares purchased for sale” shall be replaced with the words “shares available for trading”; the word “minus” shall be replaced with the words “contra account” under NBM decision no. 181 of 02.07.1998.

 

Chapter I
GENERAL PROVISIONS

1. This Chart of Accounts of the bookkeeping within licensed banks of the Republic of Moldova (hereinafter – Chart of Accounts) has been worked out pursuant to Art.5, 11 and 44 of the Law on the National Bank of Moldova no.548-XIII of 21.07.95, Art.33 of the Law on financial institutions no.550-XIII of 21.07.95, based on the International Financial Reporting Standards and the legislation in force.

2.  The provisions of the Chart of Accounts shall extend over licensed banks of the Republic of Moldova, including over subsidiaries of foreign banks licensed by the National Bank of Moldova (hereinafter - banks). The Chart of Accounts shall not be considered legal foundation for performing financial and economic operations and serves only for adequate recording of operations in the accounting. The financial and economic operations subject to bookkeeping shall be performed in strict conformity with the applicable normative acts.

3.  The Chart of Accounts is based on classification of accounts according to the economic essence and includes the accounts necessary for entering in the bookkeeping of operations that may occur within the bank, the contents, destination and description of each account.

4.  The Chart of Accounts represents the whole system of accounts, within which each account is delimited by title and numerical symbol, enclosed in a class and group, in relation with a certain criterion of classification.

5.  The Chart of Accounts contains 7 classes:
Class 1- Assets,
Class 2- Liabilities,
Class 3- Capital and reserves,
Class 4- Income,
Class 5- Expenses,
Class 6- Conditional accounts,
Class 7- Memorandum accounts.

6. The accounts of “Assets” and “Expenses” classes are active, the accounts of “Liabilities”, “Capital and reserves”, “Income” classes are passive, except the contra accounts.

7. The accounts of “Assets” class of the Chart of Accounts are arranged depending on the liquidity decrease.

8. The analytical description of synthetic accounts provided for in the Chart of Accounts is a matter for each bank, depending on own needs. The analytical accounts shall be opened based on synthetic accounts in Moldovan lei and foreign currency.

9. In order to emphasize the groups of accounts within classes, and separate accounts within groups, the hierarchical principle shall be used. The hierarchy of classes, groups, accounts shall be reflected by the system of numerical notations consisting of four digits:
The first digit of the account number shall represent the belonging to the class of the respective account.
The second and third digit shall represent the group of the account including accounts with homogeneous economic belonging.
The fourth digit shall represent the actual item of the bookkeeping.
Within this structure, each group may include up to 9 accounts. However, in order to avoid the division of accounts with general economic content, some groups include a higher number of accounts. At the same time, a group includes accounts that (following the second and third digit) should have been reported under different groups.

10. The balances of accounts from the Chart of Accounts shall be used to generalize the information, which shall be reflected in the financial statements, concluded and submitted by the bank.

11. The bookkeeping on the accounts of the first five classes (balance sheet accounts) shall be carried out as in accordance with the double entry bookkeeping, which represents the way of reflecting the economic operations and events in value expression concomitantly in the debit of an account and in the credit of another account of the same amount.

12. The bookkeeping on off-balance sheet accounts (conditional and memorandum) shall be carried out as in accordance with single entry bookkeeping, representing the way of unilateral reflection of economic operations.
The conditional accounts are designated for the bookkeeping of liabilities depending on certain contingencies. According to the destination of the performed operation, the conditional accounts shall be divided into debit accounts and credit accounts. The bookkeeping shall be kept by entering the operations into the debit/credit of the account and writing-off by reverse accounting.
The memorandum accounts are designated for the bookkeeping of values and documents important for the bank's activity or registered to it. The bookkeeping of the memorandum accounts shall be kept according to the in-out method.

13. The following terms and notions shall be used within the Chart of Accounts of the bookkeeping within banks:
Assets under possession/purchased for sale – tangible assets and participation share under the possession of the bank/purchased by the bank for the reimbursement of loans and other liabilities and classified as held for sale.
Other reserves – money means deducted from the undistributed profit of the bank for additional reserves formation according to the legislation in force (payment of dividends on preferred shares and other losses).
Reserve capital – money means deducted from the undistributed profit of the bank used for covering other losses (except losses determined by the non-reimbursement of loans) pursuant to the provisions of the Law on joint stock companies.
Contra account – passive account opened within the assets class (or active account - within the classes of liabilities, capital and reserves), which adjusts the amount of assets (or of liabilities and capital).
“Loro” account – current account opened by the bank for another bank, including the account of the branch subordinated to the head office opened in the internal register of the head office.
“Nostro” account – current account of a given bank opened with another bank, including the account of the branch subordinated to the head office opened in the internal register of the branch.
Savings deposits – sight or term deposits without establishing a minimal initial amount, placed for the money means saving for which the savings book may be issued.
Capital surplus – means received from shareholders exceeding the face value of shares.
[Chapter I completed by NBM decision no. 166 of 12.07.2012, effective as of 01.11.2012]
[Chapter I modified by NBM decision no. 193 of 30.09.2010, effective as of 01.01.2012]
[Chapter I modified by NBM decision no. 216 of 29.09.2011, effective as of 11.12.2011]
[Chapter I modified by NBM decision no. 150 of 31.07.2008, effective as of 16.09.2008]
[Chapter I modified by NBM decision no. 21 of 26.01.06, effective as of 01.04.06]
[Chapter I modified by NBM decision no. 190 of 23.06.05, effective as of 01.10.05]
[Chapter I modified by NBM decision no. 15 of 13.01.05, effective as of 01.03.05]
[Chapter I modified by NBM decision no. 258 of 04.10.2001]
[Chapter I modified by NBM decision no. 167 of 08.07.99]
[Chapter I modified by NBM decision no. 181 of 02.07.98]
[Chapter I modified by NBM decision no. 107 of 24.11.97]

 

CHAPTER II
CLASSIFIED LIST OF BOOKKEEPING ACCOUNTS

CLASS 1
ASSETS
1000 Cash in vault and other money values
  1001 Cash in vault
  1002 Cash in transit
  1003 Cash in foreign exchange office of the licensed bank
  1004 Cash in other subdivisions
  1005 Cash in bank's automated teller machines (ATM) and in other devices
  1007 Travellers’ checks
  1008 Commemorative and jubilee banknotes and coins
1030 “Nostro” accounts
  1031 “Nostro” account with the NBM
  1032 “Nostro” accounts with banks
  1034 “Nostro” accounts for operations with securities
  1036 “Nostro” account with the NBM for cash operations
1060 Overnight placements
  1061 Overnight placements with the NBM
  1062 Overnight placements with banks - unrelated parties
  1063 Overnight placements with banks - related parties
1070 Sight pledged placements with banks
  1075 Sight pledged placements
1090 Term placements with banks
  1091 Short-term placements with the NBM (1 month and less)
  1092 Short-term placements with the NBM (over 1 month and up to 1 year)
  1093 Short-term placements with banks – unrelated parties (1 month and less)
  1094 Short-term placements with banks – unrelated parties (over 1 month and up to 1 year)
  1095 Short-term placements with banks – related parties (1 month and less)
  1096 Short-term placements with banks – related parties (over 1 month and up to 1 year)
  1097 Required reserve deposits with the NBM
  1099 Non-accrual placements with banks
  1102 Medium-term placements with banks – unrelated parties (over 1 year and up to 5 years)
  1103 Medium-term placements with banks – related parties (over 1 year and up to 5 years)
  1105 Long-term placements with banks – unrelated parties (over 5 years)
  1106 Long-term placements with banks – related parties (over 5 years)
  1111 Term guarantee-placements with banks
1150 Financial assets at fair value through profit or loss
  1151 State securities at fair value through profit or loss
  1152 Shares at fair value through profit or loss
  1153 Other financial assets at fair value through profit or loss
  1154 Pledged securities at fair value through profit or loss
  1155 Premiums on securities at fair value through profit or loss
  1156 Contra-account Discounts on securities at fair value through profit or loss
  1157 Revaluation of financial assets at fair value through profit or loss
1160 Financial assets available for sale
  1161 State securities available for sale
  1162 Shares and participation shares available for sale
  1163 Other financial assets available for sale
  1164 Pledged securities available for sale
  1165 Premiums on securities available for sale
  1166 Contra-account Discounts on securities available for sale
  1167 Contra-account Allowances for impairment losses on financial assets available for sale
  1168 Revaluation of financial assets available for sale
1180 Financial assets held to maturity
  1181 Held to maturity securities issued by the NBM
  1182 Held to maturity state securities (short-term)
  1183 Held to maturity state securities (medium-term)
  1184 Held to maturity state securities (long-term)
  1185 Held to maturity pledged securities
  1186 Other financial assets held to maturity
  1191 Premiums on held to maturity securities
  1192 Contra-account Discounts on held to maturity securities
  1193 Contra-account Allowances for impairment losses on financial assets held to maturity
1220 “REPO” agreements
  1221 Securities acquired under “REPO” agreements
1230 Loans granted to agriculture
  1231 Short-term loans granted to agriculture
  1232 Medium-term loans granted to agriculture
  1233 Long-term loans granted to agriculture
  1236 Contra-account Adjustment to the amortized cost of loans granted to agriculture
  1237 Contra-account Allowances for impairment losses on loans granted to agriculture and payments thereof
1240 Loans granted to food industry
  1241 Short-term loans granted to food industry
  1242 Medium-term loans granted to food industry
  1243 Long-term loans granted to food industry
  1246 Contra-account Adjustment to the amortized cost of loans granted to food industry
  1247 Contra-account Allowances for impairment losses on loans granted to food industry and payments thereof
1260 Loans granted to constructions sector
  1261 Short-term loans granted to constructions sector
  1262 Medium-term loans granted to constructions sector
  1263 Long-term loans granted to constructions sector
  1266 Loans granted to construction of housing cooperatives (CHC) for the period of construction
  1267 Loans granted to construction of housing cooperatives (CHC) put into operation
  1268 Contra-account Adjustment to the amortized cost of loans granted to constructions sector
  1269 Contra-account Allowances for impairment losses on loans granted to constructions sector and payments thereof
1290 Consumption loans
  1291 Short-term consumption loans
  1292 Medium-term consumption loans
  1293 Long-term consumption loans
  1296 Counter-account Adjustment to the amortized cost of consumption loans
  1297 Counter-account Allowances for impairment losses on consumption loans and payments thereof
1310 Loans granted to services sector
  1311 Short-term loans granted to services sector
  1312 Medium-term loans granted to services sector
  1313 Long-term loans granted to services sector
  1314 Contra-account Adjustment to the amortized cost of loans granted to services sector
  1315 Contra-account Allowances for impairment losses on loans granted to services sector
1320 Loans granted to energy industry
  1321 Short-term loans granted to energy industry
  1322 Medium-term loans granted to energy industry
  1323 Long-term loans granted to energy industry
  1326 Contra-account Adjustment to the amortized cost of loans granted to energy industry
  1327 Contra-account Allowances for impairment losses on loans granted to energy industry and payments thereof
1330 Overnight loans granted to banks
  1331 Overnight loans granted to banks – unrelated parties
  1332 Overnight loans granted to banks – related parties
1340 Overdrafts granted to banks
  1341 Overdrafts granted to banks
  1343 Contra-account Adjustment to the amortized cost of overdrafts
  1344 Contra-account Allowances for impairment losses on overdrafts and payments thereof
1350 Loans granted to banks
  1351 Short-term loans granted to banks - unrelated parties
  1352 Medium-term loans granted to banks - unrelated parties
  1353 Long-term loans granted to banks - unrelated parties
  1354 Short-term loans granted to banks - related parties
  1355 Medium-term loans granted to banks - related parties
  1356 Long-term loans granted to banks - related parties
  1358 Contra-account Adjustment to the amortized cost of loans granted to banks
  1359 Contra-account Allowances for impairment losses on loans granted to banks and payments thereof
1360 Loans granted to institutions funded by the state budget
  1361 Short-term loans granted to institutions funded by the state budget
  1362 Medium-term loans granted to institutions funded by the state budget
  1363 Long-term loans granted to institutions funded by the state budget
  1366 Contra-account Adjustment to the amortized cost of loans granted to institutions funded by the state budget
  1367 Contra-account Allowances for impairment losses on loans granted to institutions funded by the state budget and payments thereof
1370 Loans granted to the National Social Insurance House/National Health Insurance Company
  1371 Short-term loans granted to the National Social Insurance House
  1372 Medium-term loans granted to the National Social Insurance House
  1373 Long-term loans granted to the National Social Insurance House
  1374 Short-term loans granted to the National Health Insurance Company
  1375 Medium-term loans granted to the National Health Insurance Company
  1376 Long-term loans granted to the National Health Insurance Company
  1378 Contra-account Adjustment to the amortized cost of loans granted to the National Social Insurance House/National Health Insurance Company
  1379 Contra-account Allowances for impairment losses on loans granted to the National Social Insurance House/National Health Insurance Company and payments thereof
1380 Loans granted to the Government
  1381 Short-term loans granted to the Government
  1382 Medium-term loans granted to the Government
  1383 Long-term loans granted to the Government
  1386 Contra-account Adjustment to the amortized cost of loans granted to the Government
  1387 Contra-account Allowances for impairment losses on loans granted to the Government and payments thereof
1390 Loans granted to administrative-territorial units / institutions subordinated to administrative-territorial units
  1391 Short-term loans granted to administrative-territorial units
  1392 Medium-term loans granted to administrative-territorial units
  1393 Long-term loans granted to administrative-territorial units
  1394 Short-term loans granted to institutions subordinated to administrative-territorial units
  1395 Medium-term loans granted to institutions subordinated to administrative-territorial units
  1396 Long-term loans granted to institutions subordinated to administrative-territorial units
  1398 Contra-account Adjustment to the amortized cost of loans granted to administrative-territorial units/institutions subordinated to administrative-territorial units
  1399 Contra-account Allowances for impairment losses on loans granted to administrative-territorial units/institutions subordinated to administrative-territorial units and payments thereof
1410 Loans granted to productive industry
  1411 Short-term loans granted to productive industry
  1412 Medium-term loans granted to productive industry
  1413 Long-term loans granted to productive industry
  1416 Contra-account Adjustment to the amortized cost of the loans granted to productive industry
  1417 Contra-account Allowances for impairment losses on loans granted to productive industry and payments thereof
1420 Loans granted to commerce
  1421 Short-term loans granted to commerce
  1422 Medium-term loans granted to commerce
  1423 Long-term loans granted to commerce
  1426 Contra-account Adjustment to the amortized cost of the loans granted to commerce
  1427 Contra-account Allowances for impairment losses on loans granted to commerce and payments thereof
1430 Loans granted to financial non-banking sector
  1431 Short-term loans granted to financial non-banking sector
  1432 Medium-term loans granted to financial non-banking sector
  1433 Long-term loans granted to financial non-banking sector
  1436 Contra-account Adjustment to the amortized cost of the loans granted to financial non-banking sector
  1437 Contra-account Allowances for impairment losses on loans granted to financial non-banking sector and payments thereof
1440 Loans for the purchase/construction of buildings
  1441 Short-term loans for the purchase/construction of buildings
  1442 Medium-term loans for the purchase/construction of buildings
  1443 Long-term loans for the purchase/construction of buildings
  1446 Contra-account Adjustment to the amortized cost of the loans granted to for the purchase/construction of buildings
  1447 Contra-account Allowances for impairment losses on loans granted for the purchase/construction of buildings and payments thereof
1450 Loans granted to non-commercial organizations
  1451 Short-term loans granted to non-commercial organizations
  1452 Medium-term loans granted to non-commercial organizations
  1453 Long-term loans granted to non-commercial organizations
  1456 Contra-account Adjustment to the amortized cost of the loans granted to non-commercial organizations
  1457 Contra-account Allowances for impairment losses on loans granted to non-commercial organizations and payments thereof
1460 Loans granted to individuals performing an activity
  1461 Short-term loans granted to individuals performing an activity
  1462 Medium-term loans granted to individuals performing an activity
  1463 Long-term loans granted to individuals performing an activity
  1466 Contra-account Adjustment to the amortized cost of the loans granted to individuals performing an activity
  1467 Contra-account Allowances for impairment losses on loans granted to individuals performing an activity and payments thereof
1470 Loans granted to transport /telecommunication and network development
  1471 Short-term loans granted to transport /telecommunication and network development
  1472 Medium-term loans granted to transport /telecommunication and network development
  1473 Long-term loans granted to transport /telecommunication and network development
  1476 Contra-account Adjustment to the amortized cost of the loans granted to transport /telecommunication and network development
  1477 Contra-account Allowances for impairment losses on loans granted to transport /telecommunication and network development and payments thereof
1490 Other loans granted to customers
  1491 Overdrafts granted to customers
  1492 Loans granted through card accounts (credit cards)
  1493 Discounted commercial bills of exchange
  1494 Factoring
  1495 Bills of exchange
  1496 Other loans granted to customers
  1497 Contra-account Adjustment to the amortized cost of other loans granted to customers
  1499 Contra-account Allowances for impairment losses on other loans granted to customers and payments thereof
1510 Other loans granted to individuals
  1511 Overdrafts
  1512 Loans granted through card accounts (credit cards)
  1513 Loans for primary needs
  1514 Other loans granted to individuals
  1516 Contra-account Adjustment to the amortized cost on other loans granted to individuals
  1517 Contra-account Allowances for impairment losses on other loans granted to individuals and payments thereof
1530 Finance lease
  1531 Finance lease to other banks
  1532 Finance lease to customers
  1535 Contra-account Adjustment to the amortized cost of finance lease
  1536 Contra-account Allowances for impairment losses on finance lease and payments thereof
1550 Investment property
  1551 Investment property held to earn rentals
  1552 Investment property for capital appreciation
  1553 Contra-account Allowances for impairment losses on investment property
1560 Investments in entities
  1561 Investments in subsidiaries
  1562 Investments in associated entities
  1563 Investments in joint venture
1600 Tangible assets
  1601 Land
  1602 Tangible assets in progress
  1603 Buildings and edifices
  1604 Furniture and equipment
  1605 Transport means
  1606 Improvements of leased assets
  1608 Tangible assets held under a finance leases
  1609 Other tangible assets
  1611 Contra-account Allowances for impairment losses on tangible assets
1630 Intangible assets
  1631 Intangible assets
  1632 Intangible assets in progress
  1633 Goodwill
  1634 Contra-account Allowances for impairment losses on intangible assets
1660 Inventories of materials and other consumables
  1661 Low-value and short-term assets put into operation
  1662 Non-monetary values
  1663 Other inventories of materials and other consumables
  1664 Contra-account Allowances for impairment losses on inventories
1670 Contra-account Depreciation of investment property
  1671 Contra-account Depreciation of investment property held to earn rentals
  1672 Contra-account Depreciation of investment property for capital appreciation
1680 Contra-account Depreciation/amortization of tangible/intangible assets
  1683 Contra-account Depreciation of buildings
  1684 Contra-account Depreciation of furniture and equipment
  1685 Contra-account Depreciation of transport means
  1686 Contra-account Amortization of improvements of leased assets
  1688 Contra-account Depreciation of tangible assets held under a finance lease
  1689 Contra-account Depreciation of other tangible assets
  1691 Contra-account Amortization of intangible assets
  1692 Contra-account Amortization of low-value and short-term assets
1700 Accrued interest and other receivables
  1701 Accrued interest on “Nostro” accounts
  1704 Accrued interest on overnight placements
  1706 Accrued interest on sight pledged-placements
  1707 Accrued interest on term placements with banks
  1711 Accrued interest on financial assets at fair value through profit or loss
  1712 Accrued interest on financial assets available for sale
  1713 Accrued interest on financial assets held to maturity securities
  1715 Accrued interest on “REPO” agreements
  1716 Accrued interest on loans granted to agriculture
  1717 Accrued interest on loans granted to food industry
  1719 Accrued interest on loans to constructions sector
  1722 Accrued interest on consumption loans
  1723 Accrued interest on loans granted to financial non-banking sector
  1724 Accrued interest on loans granted to non-commercial organizations
  1725 Accrued interest on loans granted to energy industry
  1727 Accrued interest on overnight loans granted to banks
  1728 Accrued interest on loans granted to banks
  1731 Accrued interest on loans granted to Government
  1732 Accrued interest on loans granted to administrative-territorial units/institutions subordinated to administrative-territorial units
  1733 Accrued interest on loans to the National Social Insurance House/National Health Insurance Company
  1734 Accrued interest on loans granted to productive industry
  1735 Accrued interest on loans granted to institutions funded by the state budget
  1736 Accrued interest on loans granted to commerce field
  1737 Accrued interest on loans for the purchase/construction of buildings
  1741 Accrued interest on loans to transport /telecommunication and network development
  1742 Accrued interest on loans to services sector
  1743 Accrued interest on other loans granted to customers
  1744 Accrued interest on loans granted to the bank’s head office and to branches thereof
  1746 Accrued interest on finance lease
  1751 Accrued interest on investment property
  1752 Accrued interest on placements with head office and branches
  1753 Non-interest-related accrued commissions
  1754 Non-interest-related accrued income
  1755 Accrued interest (discount/premium) to be received from operations with derivative financial instruments
  1756 Accrued interest on loans granted to individuals performing an activity
  1757 Accrued interest on other loans granted to individuals
  1758 Interest-related accrued commissions
1760 Prepaid expenses
  1761 Prepaid interest on loans and received deposits
  1762 Prepaid payments to the budget
  1763 Other prepaid expenses
1790 Transit and suspended accounts
  1791 Clearing and transit amounts
  1792 Amounts to be dealt with
  1793 Unidentified amounts
  1797 Operations with payment cards
1800 Other assets
  1801 Current receivables on income taxes
  1802 Other settlements with budget
  1803 Debtors on capital investments
  1804 Settlements with employees of the bank
  1805 Settlements with other individuals and legal entities
  1806 Settlements related to the purchase/sale of securities and foreign currency
  1807 Debtors on documentary settlements
  1808 Dividends receivable
  1809 Tangible assets (or disposal groups) held for sale
  1811 Assets taken into possession/purchased for sale
  1812 Other assets
  1813 Deferred receivables on income taxes
  1814 Purchased interest on securities
  1815 Settlements with the NBM
  1816 Settlements related to intangible assets
  1818 Settlements related to sale of other assets
1820 Contra-account Allowances for impairment losses on other assets than loans
  1821 Contra-account Allowances for impairment losses on receivables and payments thereof
  1822 Contra-account Allowances for impairment losses on other assets and payments thereof
1840 Placements with head office and branches
  1841 Placements with head office
  1842 Placements with local branches
  1843 Placements with branches from abroad

1850

Loans between bank’s head office and branches thereof
 

1851

Loans to the bank’s head office
 

1852

Loans to the bank’s local branches
 

1853

Loans to the bank’s branches from abroad
1860 Branches “Nostro” accounts
  1861 “Nostro” accounts of local branches
  1862 “Nostro” accounts of branches from abroad
1870 Revaluation of financial assets to be received from term transactions
  1871 Revaluation of foreign currency to be received from term transactions
  1872 Revaluation of securities to be received from term transactions
  1873 Revaluation of other financial assets to be received from term transactions
1880 Contra-account Adjustment to the of the amortized cost of other assets
  1881 Contra-account Adjustment to the amortized cost of other assets
CLASS 2
LIABILITIES
2030 “Loro” accounts and overdrafts on “Nostro” accounts
  2032 “Loro” accounts of banks
  2033 Overdrafts on “Nostro” accounts
  2034 “Loro” accounts for operations with securities
2060 Overnight loans
  2061 Overnight loans from the NBM
  2062 Overnight loans from banks
2070 Sight pledged deposits of banks
  2075 Sight pledged deposits of banks
2090 Loans from banks
  2091 Short-term loans from the NBM (1 month and less)
  2092 Short-term loans from the NBM (over 1 month and up to 1 year)
  2093 Medium-term loans from the NBM (over 1 year and up to 5 years)
  2094 Long-term loans from the NBM (over 5 years)
  2095 Short-term loans from banks (1 month and less)
  2096 Short-term loans from banks (over 1 month and up to 1 year)
  2097 Medium-term loans from banks (over 1 year and up to 5 years)
  2098 Long-term loans from banks (over 5 years)
  2099 Contra-account Adjustment to the amortized cost of the loans from banks
2100 Loans from Government for purposes of re-crediting
  2101 Short-term loans from Government for purposes of re-crediting (1 month and less)
  2102 Short-term loans from Government for purposes of re-crediting (over 1 month and up to 1 year)
  2103 Medium-term loans from Government for purposes of re-crediting (over 1 year and up to 5 years)
  2104 Long-term loans from Government for purposes of re-crediting (over 5 years)
  2105 Contra-account Adjustment to the amortized cost of loans from Government for purposes of re-crediting
2110 Loans from international financial organizations
  2111 Short-term loans from international financial organizations (1 month and less)
  2112 Short-term loans from international financial organizations (over 1 month and up to 1 year)
  2113 Medium-term loans from international financial organizations (over 1 year and up to 5 years)
  2114 Long-term loans from international financial organizations (over 5 years)
  2116 Contra-account Adjustment to the amortized cost of loans from international financial organizations
2120 Loans from other creditors
  2121 Short-term loans from other creditors (1 month and less)
  2122 Short-term loans from other creditors (over 1 month and up to 1 year)
  2123 Medium-term loans from other creditors (over 1 year and up to 5 years)
  2124 Long-term loans from other creditors (over 5 years)
  2125 Contra-account Adjustment to the amortized cost of loans from other creditors
2150 “REPO” agreements and Lombard Facilities
  2151 Securities sold under “REPO” agreements
  2152 Securities sold upon reception of Lombard Facilities
2180 Issued securities
  2181 Securities issued with a fixed interest rate
  2183 Other issued securities
  2185 Premiums on issued securities
  2186 Contra-account Discounts on issued securities
2210 Term deposits of the National Health Insurance Company/National Social Insurance House
  2211 Short-term deposits of the National Health Insurance Company (1 year and less)
  2212 Medium-term deposits of the National Health Insurance Company (over 1 year and up to 5 years)
  2213 Long-term deposits of the National Health Insurance Company (over 5 years)
  2214 Short-term deposits of the National Social Insurance House (1 year and less)
  2215 Medium-term deposits of the National Social Insurance House (over 1 year and up to 5 years)
  2216 Long-term deposits of the National Social Insurance House (over 5 years)
2220 Non-interest sight deposits of customers
  2224 Current accounts of legal entities
  2225 Current accounts of individuals
  2226 Accepted payment documents
  2231 Investment funds
  2232 Other sight deposits of legal entities
  2233 Other sight deposits of individuals
  2234 Accumulation of money means (provisional account)
  2235 Pledged deposits of legal entities
  2236 Pledged deposits of individuals
2250 Interest-bearing sight deposits of customers
  2251 Current accounts of legal entities
  2252 Current accounts of individuals
  2254 Special deposits of legal entities
  2255 Special deposits of individuals
  2256 Pledged deposits of legal entities
  2257 Pledged deposits of individuals
  2258 Current accounts for operations with payment cards of the legal entity
  2259 Current accounts for operations with payment cards of the individuals
  2261 Other interest bearing sight deposits of legal entities
  2262 Other interest bearing sight deposits of individuals
  2263 State budget resources
  2264 Special means and special funds of public institutions funded by the state budget
  2265 Accumulation of money means (provisional account)
  2266 Budget resources of the administrative-territorial unit
  2267 Means of the National Company of Healthcare Insurance
  2268 Means of the National House of Social Insurance
  2269 Special-destination means of the National House of Social Insurance
  2271 Means of units of implementing investment projects from external grants
  2272 Means of units of implementing investment projects from external loans
  2273 Guarantees collected by customs service
2290 Accounts for capital legalization
  2291 Accounts for money means legalization
2310 Savings deposits
  2311 Savings deposits of individuals
  2312 Savings deposits of legal entities
  2313 Savings deposits of individuals performing an activity
  2314 Savings deposits of financial non-banking sector
  2315 Savings deposits of non-commercial organizations
2330 Overnight deposits of banks
  2331 Overnight deposits of banks - unrelated parties
  2332 Overnight deposits of banks - related parties
2340 Term deposits of banks
  2341 Short-term deposits of banks (1 month and less)
  2342 Short-term deposits of banks (over 1 month and up to 1 year)
  2343 Medium-term deposits of banks (over 1 year and up to 5 years)
  2344 Long-term deposits of banks (over 5 years)
  2346 Short-term pledged deposit of banks (1 month and less)
  2347 Short-term pledged deposit of banks (over 1 month and up to 1 year)
  2348 Medium-term pledged deposit of banks (over 1 year and up to 5 years)
  2349 Long-term pledged deposit of banks (over 5 years)
2360 Term deposits related to the state budget
  2361 Short-term deposits accepted from the state budget sources (1 year and less)
  2362 Medium-term deposits accepted from the state budget sources (over 1 year and up to 5 years)
  2363 Long-term deposits accepted from the state budget sources (over 5 years)
  2364 Short-term deposits of institutions funded from the state budget special means (1 year and less)
  2365 Medium-term deposits of institutions funded from the state budget special means (over 1 year and up to 5 years)
  2366 Long-term deposits of institutions funded from the state budget special means (over 5 years)
  2367 Short-term deposits of institutions funded from special funds means of the state budget (1 year and less)
  2368 Medium-term deposits of institutions funded from special funds means of the state budget (over 1 year and up to 5 years)
  2369 Long-term deposits of institutions funded from special funds means of the state budget (over 5 years)
2370 Term deposits of customers
  2371 Short-term deposits of legal entities (1 year and less)
  2372 Medium-term deposits of legal entities (over 1 year and up to 5 years)
  2373 Long-term deposits of legal entities (over 5 years)
  2374 Short-term deposits of individuals (1 year and less)
  2375 Medium-term deposits of individuals (over 1 year and up to 5 years)
  2376 Long-term deposits of individuals (over 5 years)
2380 Term pledged deposits of customers
  2381 Short-term pledged deposits of legal entities (1 year and less)
  2382 Medium-term pledged deposits of legal entities (over 1 year and up to 5 years)
  2383 Long-term pledged deposits of legal entities (over 5 years)
  2384 Short-term pledged deposits of individuals (1 year and less)
  2385 Medium-term pledged deposits of individuals (over 1 year and up to 5 years)
  2386 Long-term pledged deposits of individuals (over 5 years)
2410 Term deposits of non-commercial organizations
  2411 Short-term deposits of non-commercial organizations (1 year and less)
  2412 Medium-term deposits of non-commercial organizations (over 1 year and up to 5 years)
  2413 Long-term deposits of non-commercial organizations (over 5 years)
  2414 Short-term pledged deposits of non-commercial organizations (1 year and less)
  2415 Medium-term pledged deposits of non-commercial organizations (over 1 year and up to 5 years)
  2416 Long-term pledged deposits of non-commercial organizations (over 5 years)
2420 Term deposits of financial non-banking sector
  2421 Short-term deposits of financial non-banking sector (1 year and less)
  2422 Medium-term deposits of financial non-banking sector (over 1 year and up to 5 years)
  2423 Long-term deposits of financial non-banking sector (over 5 years)
  2424 Short-term pledged deposits of financial non-banking sector (1 year and less)
  2425 Medium-term pledged deposits of financial non-banking sector (over 1 year and up to 5 years)
  2426 Long-term pledged deposits of financial non-banking sector (over 5 years)
2430 Term deposits of individuals performing an activity
  2431 Short-term deposits of individuals performing an activity (1 year and less)
  2432 Medium-term deposits of individuals performing an activity (over 1 year and up to 5 years)
  2433 Long-term deposits of individuals performing an activity (over 5 years)
  2434 Short-term pledged deposits of individuals performing an activity (1 year and less)
  2435 Medium-term pledged deposits of individuals performing an activity (over 1 year and up to 5 years)
  2436 Long-term pledged deposits of individuals performing an activity (over 5 years)
2530 Finance lease
  2531 Finance lease from banks
  2532 Finance lease from customers
  2533 Contra-account Adjustment of debt value to banks relating to finance lease
  2534 Contra-account Adjustment of debt value to customers relating to finance lease
2540 Term deposits of units of implementing investment projects from external grants and loans
  2541 Short-term deposits of units of implementing investment projects from external grants (1 year and less)
  2542 Medium-term deposits of units of implementing investment projects from external grants (over 1 year and up to 5 years)
  2544 Short-term deposits of units of implementing investment projects from external loans (1 year and less)
  2545 Medium-term deposits of units of implementing investment projects from external loans (over 1 year and up to 5 years)
2560 Term deposits of the budgets of administrative-territorial units
  2561 Short-term deposits of the budgets of administrative-territorial units (1 year and less)
  2562 Medium-term deposits of the budgets of administrative-territorial units (over 1 year and up to 5 years)
  2563 Long-term deposits of the budgets of administrative-territorial units (over 5 years)
2570 Financial liabilities measured at fair value through profit and loss
  2571 Financial liabilities held for trading
  2572 Financial liabilities designated at fair value through profit and loss
  2573 Revaluation of financial liabilities measured at fair value through profit or loss
2700 Accrued interest payable
  2701 Accrued interest on “Loro” accounts
  2704 Accrued interest on overnight loans
  2705 Accrued interest on sight pledged deposits of banks
  2707 Accrued interest on loans from banks
  2709 Accrued interest on loans from the Government for purposes of re-crediting
  2711 Accrued interest on loans from international financial organizations
  2712 Accrued interest on loans from other creditors
  2715 Accrued interest on “REPO” agreements and Lombard Facilities
  2716 Accrued interest on issued securities
  2717 Accrued interest on term deposits of the National Social Insurance House / National Health Insurance Company
  2719 Accrued interest on sight deposits of customers
  2721 Accrued interest on state budget means, special means and special funds
  2722 Accrued interest on saving deposits
  2724 Accrued interest on overnight deposits of banks
  2725 Accrued interest on term deposits of banks
  2726 Accrued interest on deposits from the bank’s head office or from branches thereof
  2727 Accrued interest on term deposits related to state budget
  2728 Accrued interest on term deposits of customers
  2729 Accrued interest on term pledged deposits of customers
  2731 Accrued interest on finance lease
  2732 Accrued interest on term deposits of units of implementing investment projects from external grants and loans
  2733 Accrued interest on term deposits of the budgets of administrative-territorial units
  2734 Accrued interest on subordinated debt
  2735 Accrued interest on term deposits of non-commercial organizations
  2736 Accrued interest on term deposits of financial non-banking sector
  2737 Accrued interest on life limited shares
  2738 Accrued interest on term deposits of individuals performing an activity
  2741 Accrued interest on loans from head office and branches
  2744 Non-interest-bearing calculated expenses
  2745 Accrued interest payable from operations with derivative financial instruments
  2746 Accrued interest on financial liabilities measured at fair value through profit or loss
  2747 Interest-related commissions
2760 Anticipated income
  2761 Interest received but not yet earned
  2762 Other anticipated income related to subventions
  2763 Other anticipated income
2770 Provisions
  2771 Other provisions
  2772 Provisions for losses on conditional commitments
  2774 Provisions on bank’s employee benefits
  2775 Provisions for tangible assets
2790 Transit and suspense accounts
  2791 Transit and clearing amounts
  2792 Collected cash
  2793 Unidentified amounts
  2794 Amounts pending for customer instructions
  2795 Bills advised and issued
  2796 Received payments for transfer according to the destination
  2797 Operations with payment cards
  2798 Conversion and adjustment account
2800 Other liabilities
  2801 Current liabilities on income taxes
  2802 Other settlements with budget
  2803 Creditors on capital investments
  2804 Settlements with employees of the bank
  2805 Settlements with other individuals and legal entities
  2806 Settlements related to purchase/sale of securities and foreign currency
  2807 Creditors on documentary settlements
  2808 Dividends payable
  2809 Other liabilities
  2811 Settlements with the National Social Insurance House/National Health Insurance Company
  2813 Deferred payables on income taxes
  2815 Settlements with the NBM
  2816 Settlements related to intangible assets
  2817 Settlements with individuals and legal entities related to the funds (grants) received under loan agreements
  2818 Settlements related to sale of other assets
2820 Subordinated debts
  2821 Subordinated debts with the payment term 5 years and less
  2822 Subordinated debts with the payment term over 5 years
2830 Life limited shares
  2831 Life limited common shares
  2832 Life limited preferred shares
2840 Loans from head office and branches
  2841 Loans from the bank’s head office
  2842 Loans from the bank’s local branches
  2843 Loans from the bank’s branches from abroad
2850 Deposits from the bank’s head office or from branches thereof
  2851 Deposits from the bank’s head office
  2852 Deposits from the bank’s local branches
  2853 Deposits from the bank’s branches from abroad
2860 Branches “Loro” accounts
  2861 “Loro” accounts of local branches
  2862 “Loro” accounts of branches from abroad
2870 Revaluation of financial assets to be delivered from term transactions
  2871 Revaluation of foreign currency to be delivered from term transactions
  2872 Revaluation of securities to be delivered from term transactions
  2873 Revaluation of other financial assets to be delivered from term transactions
2880 Contra-account Adjustment to the amortized cost of other liabilities
  2881 Contra-account Adjustment to the amortized cost of other liabilities

CLASS 3
CAPITAL AND RESERVES

3000 Share capital
  3001 Common shares in circulation
  3003 Preferred shares in circulation
  3005 Contra-account Treasury common shares
  3006 Contra-account Treasury preferred shares
3500 Reserves
  3501 Capital surplus
  3502 Capital reserves
  3504 Retained earnings of the current year
  3505 Retained earnings
  3507 Other reserves
  3508 Contra-account Dividends payable in advance
  3509 General reserves for bank risks
3550 Other capital
  3551 Differences from revaluation of tangible assets
  3552 Differences from revaluation of intangible assets
  3553 Differences from revaluation of financial assets available for sale
 

3554

Other capital items

CLASS 4
INCOME

4030 Interest-related income on “Nostro” accounts
  4031 Interest-related income on “Nostro” account with the NBM
  4032 Interest-related income on “Nostro” accounts with banks
  4034 Interest-related income on “Nostro” accounts for operations with securities
4060 Interest-related income on overnight placements
  4061 Interest-related income on overnight placements with the NBM
  4062 Interest-related income on overnight placements with banks - unrelated parties
  4063 Interest-related income on overnight placements with banks - related parties
4070 Interest-related income on pledged sight placements with banks
  4075 Interest-related income on pledged sight placements
4090 Interest-related income on term placements with banks
  4091 Interest-related income on short-term placements with the NBM (1 month and less)
  4092 Interest-related income on short-term placements with the NBM (over 1 month and up to 1 year)
  4093 Interest-related income on short-term placements with banks – unrelated parties (1 month and less)
  4094 Interest-related income on short-term placements with banks – unrelated parties (over 1 month and up to 1 year)
  4095 Interest-related income on short-term placements with banks – related parties (1 month and less)
  4096 Interest-related income on short-term placements with banks – related parties (over 1 month and up to 1 year)
  4097 Interest-related income on required reserve placed with the NBM
  4102 Interest-related income on medium-term placements with banks – unrelated parties (over 1 year and up to 5 years)
  4103 Interest-related income on medium-term placements with banks – related parties (over 1 year and up to 5 years)
  4105 Interest-related income on long-term placements with banks – unrelated parties (over 5 years)
  4106 Interest-related income on long-term placements with banks – related parties (over 5 years)
  4111 Interest-related income on pledged term placements with banks
4150 Interest-related income on financial assets at fair value through profit or loss
  4151 Interest-related income on state securities at fair value through profit and loss
  4152 Dividends-related income at fair value through profit and loss
  4153 Interest-related income on other financial assets at fair value through profit and loss
  4155 Interest-related income on pledged securities at fair value through profit and loss
4160 Interest-related income on financial assets available for sale
  4161 Interest-related income on state securities available for sale
  4162 Dividends-related income on shares available for sale
  4163 Interest-related income on other financial assets available for sale
  4165 Interest-related income on pledged securities available for sale
4180 Interest-related income on financial assets held to maturity
  4181 Interest-related income on securities issued by the NBM held to maturity
  4182 Interest-related income on state securities (short-term) held to maturity
  4183 Interest-related income on state securities (medium-term) held to maturity
  4184 Interest-related income on state securities (long-term) held to maturity
  4185 Interest-related income on pledged securities, held to maturity
  4186 Interest-related income on other financial assets held to maturity
4200 Accrual of discounts and amortization of premiums on securities
  4201 Accrual of discounts on securities
  4202 Amortization of premiums on issued securities
4220 Interest-related income on “REPO” agreements
  4221 Interest-related income on “REPO” agreements
4230 Interest-related income on loans granted to agriculture
  4231 Interest-related income on short-term loans granted to agriculture
  4232 Interest-related income on medium-term loans granted to agriculture
  4233 Interest-related income on long-term loans granted to agriculture
  4235 Commissions from services rendered on loans granted to agriculture
4240 Interest-related income on loans to food industry
  4241 Interest-related income on short-term loans to food industry
  4242 Interest-related income on medium-term loans to food industry
  4243 Interest-related income on long-term loans to food industry
  4245 Commissions from services rendered on loans to food industry
4260 Interest-related income on loans granted to constructions sector
  4261 Interest-related income on short-term loans granted to constructions sector
  4262 Interest-related income on medium-term loans granted to constructions sector
  4263 Interest-related income on long-term loans granted to constructions sector
  4265 Commissions from services rendered for loans granted to constructions sector
  4266 Interest-related income on loans granted to construction of housing cooperative (CHC) during the construction period
  4267 Interest-related income on loans granted to construction of housing cooperative (CHC) put into operation
4290 Interest-related income on consumption loans
  4291 Interest-related income on short-term consumer loans
  4292 Interest-related income on medium-term consumer loans
  4293 Interest-related income on long-term consumer loans
  4295 Commissions from service rendered for consumer loans
4310 Interest-related income on loans granted to services sector
  4311 Interest-related income on short-term loans granted to services sector
  4312 Interest-related income on medium-term loans granted to services sector
  4313 Interest-related income on long-term loans granted to services sector
  4315 Commissions from service rendered for loans
4320 Interest-related income on loans granted to energy industry
  4321 Interest-related income on short-term loans granted to energy industry
  4322 Interest-related income on medium-term loans granted to energy industry
  4323 Interest-related income on long-term loans granted to energy industry
  4325 Commissions from services rendered for loans granted to energy industry
4330 Interest-related income on overnight loans granted to banks
  4331 Interest-related income on overnight loans granted to banks – unrelated parties
  4332 Interest-related income on overnight loans granted to banks – related parties
  4335 Commissions from services rendered on overnight loans granted to banks
4340 Interest-related income on overdrafts granted to banks
  4341 Interest-related income on overdrafts granted to banks
  4342 Commissions on overdrafts granted to banks
4350 Interest-related income on loans granted to banks
  4351 Interest-related income on short-term loans granted to banks – unrelated parties
  4352 Interest-related income on medium-term loans granted to banks – unrelated parties
  4353 Interest-related income on long-term loans granted to banks - unrelated parties
  4354 Interest-related income on short-term loans granted to banks - related parties
  4355 Interest-related income on medium-term loans granted to banks - related parties
  4356 Interest-related income on long-term loans granted to banks - related parties
  4357 Commissions from services rendered for loans granted to banks
4360 Interest-related income on loans granted to institutions funded by the state budget
  4361 Interest-related income on short-term loans granted to institutions funded from the state budget
  4362 Interest-related income on medium-term loans granted to institutions funded from the state budget
  4363 Interest-related income on long-term loans granted to institutions funded from the state budget
  4365 Commissions from services rendered for loans granted to institutions funded from the state budget
4370 Interest-related income on loans granted to the National Social Insurance House/National Health Insurance Company
  4371 Interest-related income on short-term loans granted to the National Social Insurance House
  4372 Interest-related income on medium-term loans granted to the National Social Insurance House
  4373 Interest-related income on long-term loans granted to the National Social Insurance House
  4374 Interest-related income on short-term loans granted to the National Health Insurance Company
  4375 Interest-related income on medium-term loans granted to the National Health Insurance Company
  4376 Interest-related income on long-term loans granted to the National Health Insurance Company
  4377 Commissions from services rendered for loans granted to the National Social Insurance House /National Health Insurance Company
4380 Interest-related income on loans granted to the Government
  4381 Interest-related income on short-term loans granted to the Government
  4382 Interest-related income on medium-term loans granted to the Government
  4383 Interest-related income on long-term loans granted to the Government
  4385 Commissions from services rendered for loans granted to the Government
4390 Interest-related income on loans to administrative-territorial units / institutions subordinated to administrative-territorial units
  4391 Interest-related income on short-term loans granted to administrative-territorial units
  4392 Interest-related income on medium-term loans granted to administrative-territorial units
  4393 Interest-related income on long-term loans granted to administrative-territorial units
  4394 Interest-related income on short-term loans granted to institutions subordinated to administrative-territorial units
  4395 Interest-related income on medium-term loans granted to institutions subordinated to administrative-territorial units
  4396 Interest-related income on long-term loans granted to institutions subordinated to administrative-territorial units
  4397 Commissions from services rendered for loans granted to administrative-territorial units/ institutions subordinated to administrative-territorial units
4410 Interest-related income on loans granted to productive industry
  4411 Interest-related income on short-term loans granted to productive industry
  4412 Interest-related income on medium-term loans granted to productive industry
  4413 Interest-related income on long-term loans granted to productive industry
  4415 Commissions from services rendered for loans granted to productive industry
4420 Interest-related income on loans granted to commerce
  4421 Interest-related income on short-term loans granted to commerce
  4422 Interest-related income on medium-term loans granted to commerce
  4423 Interest-related income on long-term loans granted to commerce
  4425 Commissions from services rendered for loans granted to commerce
4430 Interest-related income on loans granted to financial non-banking sector
  4431 Interest-related income on short-term loans granted to financial non-banking sector
  4432 Interest-related income on medium-term loans granted to financial non-banking sector
  4433 Interest-related income on long-term loans granted to financial non-banking sector
  4435 Commissions from services rendered for loans granted to financial non-banking sector
4440 Interest-related income on loans for the purchase/construction of buildings
  4441 Interest-related income on short-term loans for the purchase/construction of buildings
  4442 Interest-related income on medium-term loans for the purchase/construction of buildings
  4443 Interest-related income on long-term loans for the purchase/construction of buildings
  4445 Commissions related to services rendered on loans for the purchase/construction of buildings
4450 Interest-related income on loans granted to non-commercial organizations
  4451 Interest-related income on short-term loans granted to non-commercial organizations
  4452 Interest-related income on medium-term loans granted to non-commercial organizations
  4453 Interest-related income on long-term loans granted to non-commercial organizations
  4455 Commissions from services rendered for loans granted to non-commercial organizations
4460 Interest-related income on loans granted to individuals performing an activity
  4461 Interest-related income on short-term loans granted to individuals performing an activity
  4462 Interest-related income on medium-term loans granted to individuals performing an activity
  4463 Interest-related income on long-term loans granted to individuals performing an activity
  4465 Commissions from services rendered on loans granted to individuals performing an activity
4470 Interest-related income on loans granted to transport/ telecommunications and network development
  4471 Interest-related income on short-term loans granted to transport/telecommunication and network development
  4472 Interest-related income on medium-term loans granted to transport/telecommunication and network development
  4473 Interest-related income on long-term loans granted to transport/telecommunication and network development
  4475 Commissions for services rendered on loans granted to transport/ telecommunication and network development
4480 Interest-related income on loans granted between the bank’s head office and to branches thereof
  4481 Interest-related income on loans granted to the bank’s head office
  4482 Interest-related income on loans granted to bank’s local branches
  4483 Interest-related income on loans granted to bank’s branches from abroad
4490 Interest-related income on other loans granted to customers
  4491 Interest-related income on overdrafts to customers
  4492 Interest income on loans granted through card accounts (credit cards)
  4493 Interest-related income on discounted commercial bills of exchange
  4494 Interest-related income on factoring
  4495 Interest-related income on bills of exchange
  4496 Interest-related income on other loans granted to customers
  4498 Commissions from other loans granted to customers
  4499 Commissions from services rendering for credit card use
4510 Interest-related income on other loans granted to individuals
  4511 Interest-related income on overdrafts to individuals
  4512 Interest income on loans granted through card accounts
  4513 Interest-related income on loans granted for primary needs
  4514 Interest-related income on other loans granted to individuals
  4516 Commissions from other loans granted to individuals
  4517 Commissions from services rendering for credit card use
4530 Interest-related income on finance lease
  4531 Interest-related income on finance lease to banks
  4532 Interest-related income on finance lease to customers
  4535 Commissions from services rendering on finance lease
4550 Income from investment property
  4551 Income from investment property held to earn rentals
  4552 Income from investment property for capital appreciation
4560 Income from investments in entities
  4561 Income from investments in subsidiaries
  4562 Income from investments in associated entities
  4563 Income from investments in joint ventures
4650 Income/losses on trade operations
  4651 Income/losses from state securities trading
  4652 Income/losses from shares trading
  4653 Income/losses from other securities trading
  4654 Income/losses from foreign currency trading
  4655 Income/losses from operations related to derivative financial instruments
4660 Income/losses on revaluation operations
  4661 Income/losses from the revaluation of foreign currency
  4662 Income/losses from the revaluation of financial assets at fair value through profit or loss
  4663 Income/losses from the revaluation of assets / liabilities in MDL
  4664 Income/losses from the revaluation of real estate investment
  4665 Income/losses from the revaluation of other assets
  4666 Income/losses from the revaluation of financial liabilities measured at fair value through profit or loss

4670

Commissions-related income
  4671 Commissions of the bank for clearing operations
  4672 Commissions of the bank for insurance operations
  4673 Commissions of the bank for securities sale/ purchase
  4674 Commissions of the bank for foreign currency sale/ purchase
  4675 Commissions for trust operations
  4676 Commission for guarantees issuance
  4677 Commissions for account service
  4678 Commissions of the bank for consulting services
  4679 Other commissions of the bank
4840 Interest-related income on placements with head office and branches
  4841 Interest-related income on placements with head office
  4842 Interest-related income on placements with local branches
  4843 Interest-related income on placements with bank’s branches from abroad
4850 Other interest-related income
  4851 Other interest-related income
4900 Other operational income
 

4901

Other operational income
 

4902

Income from operations with cards
 

4903

Income related to withdrawal and deposit of cash
4910 Income from recovery of assets and payments thereof
 

4911

Income from recovery of loans and payments thereof
 

4912

Income from recovery of assets other than loans and payments thereof
4920 Income related to the disposal of non-commercial assets
  4921 Income related to the disposal of investments
  4922 Income related to the disuse of tangible assets
  4923 Income related to the disposal of other assets
4930 Income from subsidies
  4931 Income from subsidies
4940 Other income
  4941 Other income
4950 Fines, penalties and other sanctions
  4951 Fines, penalties and other sanctions
CLASS 5
EXPENSES
5030 Interest-related expenses on “Loro” accounts and overdrafts on “Nostro” accounts
  5032 Interest-related expenses on “Loro” accounts of banks
  5033 Interest-related expenses on overdrafts on “Nostro” accounts
  5034 Interest-related expenses on “Loro” accounts for operations with securities
5060 Interest-related expenses on overnight loans
  5061 Interest-related expenses on overnight loans from the NBM
  5062 Interest-related expenses on overnight loans from banks
5070 Interest-related expenses on sight pledged deposits of banks
  5075 Interest-related expenses on sight pledged deposits of banks
5090 Interest-related expenses on loans from banks
  5091 Interest-related expenses on short-term loans from the NBM (1 month and less)
  5092 Interest-related expenses on short-term loans from the NBM (over 1 month and up to 1 year)
  5093 Interest-related expenses on medium-term loans from the NBM (over 1 year and up to 5 years)
  5094 Interest-related expenses on long-term loans from the NBM (over 5 years)
  5095 Interest-related expenses on short-term loans from banks (1 month and less)
  5096 Interest-related expenses on short-term loans from banks (over 1 month and up to 1 year)
  5097 Interest-related expenses on medium-term loans from banks (over 1 year and up to 5 years)
  5098 Interest-related expenses on long-term loans from banks (over 5 years)
  5099 Commission-related expenses under loans from banks
5100 Interest-related expenses on loans obtained from the Government for purposes of re-crediting
  5101 Interest-related expenses on short-term loans from the Government for purposes of re-crediting (1 month and less)
  5102 Interest-related expenses on short-term loans from the Government for purposes of re- crediting (over 1 month and up to 1 year)
  5103 Interest-related expenses on medium-term loans from the Government for purposes of re- crediting (over 1 year and up to 5 years)
  5104 Interest-related expenses on long-term loans from the Government for purposes of re-crediting (over 5 years)
  5105 Commission charges on loans from the Government for purposes of re-crediting
5110 Interest-related expenses on loans obtained from international financial organizations
  5111 Interest-related expenses on short-term loans from international financial organizations (1 month and less)
  5112 Interest-related expenses on short-term loans from international financial organizations (over 1 month and up to 1 year inclusive)
  5113 Interest-related expenses on medium-term loans from international financial organizations (over 1 year and up to 5 years)
  5114 Interest-related expenses on long-term loans from international financial organization (over 5 years)
  5116 Commission-related expenses on loans from international financial organizations
5120 Interest-related expenses on loans from other creditors
  5121 Interest-related expenses on short-term loans from other creditors (1 month and less)
  5122 Interest-related expenses on short-term loans from other creditors (over 1 month and up to 1 year inclusive)
  5123 Interest-related expenses on medium-term loans from other creditors (over 1 year and up to 5 years)
  5124 Interest-related expenses on long-term loans from other creditors (over 5 years)
  5125 Commission-related expenses on loans from other creditors
5150 Interest-related expenses on “REPO” agreements and Lombard Facilities
  5151 Interest-related expenses on securities sold under “REPO” agreements
  5152 Interest-related expenses on securities sold after reception of Lombard Facilities
5180 Interest-related expenses on issued securities
  5181 Interest-related expenses on securities issued with fixed interest rate
  5183 Interest-related expenses on other issued securities
5200 Accrual of discounts and amortization of premiums on securities
  5201 Amortization of premiums on securities
  5202 Accrual of discounts on issued securities
5210 Interest-related expenses on term deposits of the National Health Insurance Company/ National Social Insurance House
  5211 Interest-related expenses on short-term deposits of the National Health Insurance Company (1 year and less)
  5212 Interest-related expenses on medium-term deposits of the National Health Insurance Company (over 1 year and up to 5 years)
  5213 Interest-related expenses on long-term deposits of the National Health Insurance Company (over 5 years)
  5214 Interest-related expenses on short-term deposits of the National Social Insurance House (1 year and less)
  5215 Interest-related expenses on medium-term deposits of the National Social Insurance House (over 1 year and up to 5 years)
  5216 Interest-related expenses on long-term deposits of the National Social Insurance House (over 5 years)
5250 Interest-related expenses on sight deposits of customers
  5251 Interest-related expenses on current accounts of legal entities
  5252 Interest-related expenses on current accounts of individuals
  5254 Interest-related expenses on special deposits of legal entities
  5255 Interest-related expenses on special deposits of individuals
  5256 Interest-related expenses on pledged deposits of legal entities
  5257 Interest-related expenses on pledged deposits of individuals
  5258 Interest-related expenses on current accounts of legal entities for operations with payment cards
  5259 Interest-related expenses on current accounts of individuals for operations with payment cards
  5261 Interest-related expenses on other sight deposits from legal entities
  5262 Interest-related expenses on other sight deposits from individuals
  5263 Interest-related expenses on state budget resources
  5264 Interest-related expenses on special means and special funds of public institutions funded by the state budget
  5265 Interest-related expenses on money means accumulation (provisional account)
  5266 Interest-related expenses on administrative-territorial district budget resources
  5267 Interest-related expenses on means of the National Company of Healthcare Insurance
  5268 Interest-related expenses on means of the National House of Social Insurance
  5269 Interest-related expenses on special-destination means of the National House of Social Insurance
  5271 Interest-related expenses on means of units of implementing investment projects from external grants
  5272 Interest-related expenses on means of units of implementing investment projects from external loans
  5273 Interest-related expenses on guarantees collected by customs service
5310 Interest-related expenses on savings deposits
  5311 Interest-related expenses on savings deposits of individuals
  5312 Interest-related expenses on savings deposits of legal entities
  5313 Interest-related expenses on savings deposits of individuals performing an activity
  5314 Interest-related expenses on saving deposits of financial non-banking sector
  5315 Interest-related expenses on saving deposits of non-commercial organizations
5330 Interest-related expenses on overnight deposits of banks
  5331 Interest-related expenses on overnight deposits of banks – unrelated parties
  5332 Interest-related expenses on overnight deposits of banks – related parties
5340 Interest-related expenses on term deposits of banks
  5341 Interest-related expenses on short-term deposits of banks (1 month and less)
  5342 Interest-related expenses on short-term deposits of banks (over 1 month and up to 1 year)
  5343 Interest-related expenses on medium-term deposits of banks (over 1 year and up to 5 years)
  5344 Interest-related expenses on long-term deposits of banks (over 5 years)
  5345 Commission-related expenses on banks' deposits
  5346 Interest-related expenses on short-term pledged deposits of banks (1 month and less)
  5347 Interest-related expenses on short-term pledged deposits of banks (over 1 month and up to 1 year)
  5348 Interest-related expenses on medium-term pledged deposits of banks (over 1 year and up to 5 years)
  5349 Interest-related expenses on long-term pledged deposits of banks (over 5 years)
5360 Interest-related expenses on term deposits related to the state budget
  5361 Interest-related expenses on short-term deposits received from state budget sources (1 year and less)
  5362 Interest-related expenses on medium-term deposits received from state budget sources (over 1 year and up to 5 years)
  5363 Interest-related expenses on long-term deposits received from state budget sources (over 5 years)
  5364 Interest-related expenses on short-term deposits of institutions funded from special means of state budget (1 year and less)
  5365 Interest-related expenses on medium-term deposits of institutions funded from special means of state budget (over 1 year and up to 5 years)
  5366 Interest-related expenses on long-term deposits of institutions funded from special means of state budget (over 5 years)
  5367 Interest-related expenses on short-term deposits of institutions funded from special funds means of state budget (1 year and less)
  5368 Interest-related expenses on medium-term deposits of institutions funded from special funds means of state budget (over 1 year and up to 5 years)
  5369 Interest-related expenses on long-term deposits of institutions funded from special funds means of state budget (over 5 years)
5370 Interest-related expenses on term deposits of customers
  5371 Interest-related expenses on short-term deposits of legal entities (1 year and less)
  5372 Interest-related expenses on medium-term deposits of legal entities (over 1 year and up to 5 years)
  5373 Interest-related expenses on long-term deposits of legal entities (over 5 years)
  5374 Interest-related expenses on short-term deposits of individuals (1 year and less)
  5375 Interest-related expenses on medium-term deposits of individuals (over 1 year and up to 5 years)
  5376 Interest-related expenses on long-term deposits of individuals (over 5 years)
  5377 Commission-related expenses on customers' deposits
5380 Interest-related expenses on pledged term deposits of customers
  5381 Interest expenses on short-term pledged deposits of legal entities (1 year and less)
  5382 Interest expenses on medium-term pledged deposits of legal entities (over 1 year and up to 5 years)
  5383 Interest expenses on long-term pledge deposits of legal entities (over 5 years)
  5384 Interest expenses on short-term pledged deposits of individuals (1 year and less)
  5385 Interest expenses on medium-term pledged deposits of individuals (over year and up to 5 years)
  5386 Interest expenses on long-term pledged deposits of individuals (over 5 years)
5390 Interest-related expenses on deposits received from the bank’s head office or branches thereof
 

5391

Interest-related expenses on deposits received by the bank’s head office
 

5392

Interest-related expenses on deposits received by the bank’s local branches
 

5393

Interest-related expenses on deposits received by the bank’s branches from abroad
5410 Interest-related expenses on term deposits of non-commercial organizations
  5411 Interest-related expenses on short-term deposits of non-commercial organizations (1 year and less)
  5412 Interest-related expenses on medium-term deposits of non-commercial organizations (over 1 year and up to 5 years)
  5413 Interest-related expenses on long-term deposits of non-commercial organizations (over 5 years)
  5414 Interest-related expenses on short-term pledged deposits of non-commercial organizations (1 year and less)
  5415 Interest-related expenses on medium-term pledged deposits of non-commercial organizations (over 1 year and up to 5 years)
  5416 Interest-related expenses on long-term pledged deposits of non-commercial organizations (over 5 years)
5420 Interest-related expenses on term deposits of financial non-banking sector
  5421 Interest-related expenses on short-term deposits of financial non-banking sector (1 year and less)
  5422 Interest-related expenses on medium-term deposits of financial non-banking sector (over 1 year and up to 5 years)
  5423 Interest-related expenses on long-term deposits of financial non-banking sector (over 5 years)
  5424 Interest-related expenses on short-term pledged deposits of financial non-banking sector (1 year and less)
  5425 Interest-related expenses on medium-term pledged deposits of financial non-banking sector (over 1 year and up to 5 years)
  5426 Interest-related expenses on long-term pledged deposits of financial non-banking sector (over 5 years)
5430 Interest-related expenses on term deposits of individuals performing an activity
  5431 Interest-related expenses on short-term deposits of individuals performing an activity (1 year and less)
  5432 Interest-related expenses on medium-term deposits of individuals performing an activity (over 1 year and up to 5 years)
  5433 Interest-related expenses on long-term deposits of individuals performing an activity (over 5 years)
  5434 Interest-related expenses on short-term pledged deposits of individuals performing an activity (1 year and less)
  5435 Interest-related expenses on medium-term pledged deposits of individuals performing an activity (over 1 year and up to 5 years)
  5436 Interest-related expenses on long-term pledged deposits of individuals performing an activity (over 5 years)
5530 Interest-related expenses on finance lease
  5531 Interest-related expenses on finance lease from banks
  5532 Interest-related expenses on finance lease from customers
5540 Interest-related expenses on term deposits of units of implementing investment projects from external grants and loans
  5541 Interest-related expenses on short-term deposits of units of implementing investment projects from external grants (1 year and less)
  5543 Interest-related expenses on medium-term deposits of units of implementing investment projects from external grants (over 1 year and up to 5 years)
  5544 Interest-related expenses on short-term deposits of units of implementing investment projects from external loans (1 year and less)
  5545 Interest-related expenses on medium-term deposits of units of implementing investment projects from external loans (over 1 year and up to 5 years)
5560 Interest-related expenses on term deposits of the budgets of administrative-territorial units
  5561 Interest-related expenses on short-term deposits of the budgets of administrative-territorial units (1 year and less)
  5562 Interest-related expenses on medium-term deposits of the budgets of administrative-territorial units (over 1 year and up to 5 years)
  5563 Interest-related expenses on long-term deposits of the budgets of administrative-territorial units (over 5 years)
5570 Expenses related to financial liabilities measured at fair value through profit or loss
  5571 Expenses related to financial liabilities classified as held for trading
  5572 Expenses related to financial liabilities measured at fair value through profit or loss
5670 Expenses related to the depreciation of investment property
  5671 Expenses related to the depreciation of investment property held to earn rentals
  5672 Expenses related to the depreciation of investment property for capital appreciation
5680 Depreciation/amortization expenses
  5683 Expenses related to the depreciation of buildings
  5684 Expenses related to the depreciation of furniture and equipment
  5685 Expenses related to the depreciation of transportation means
  5686 Expenses related to the depreciation of improvements of assets under a finance lease
  5688 Expenses related to the depreciation of tangible assets under a finance lease
  5689 Expenses related to the depreciation of other long-term tangible assets
  5691 Expenses related to the amortization of intangible assets
  5692 Expenses related to the depreciation low-value and short-term assets
5710 Employees-related expenses
  5711 Wages and salaries
  5712 Bonuses
  5714 Social insurance
  5715 Other payments
  5716 Health insurance
5730 Expenses related to buildings maintenance
  5731 Expenses related to energy, heating and water supply
  5732 Expenses related to reparation and maintenance of buildings
  5733 Expenses related to security service
  5735 Other expenses related to maintenance of buildings
5770 Expenses related to provisions and other contributions
  5771 Expenses related to other provisions
  5772 Payments and contributions to the Bank Deposit Guarantee Fund
  5773 Expenses related to provisions for conditional commitments
  5774 Expenses related to provisions on bank’s employee benefits
5780 Taxes and fees
  5781 Property tax
  5782 Land tax
  5783 Value added tax
  5787 Taxes charged for the road fund
  5788 Other taxes and fees
5820 Interest-related expenses on subordinated debts
  5821 Interest-related expenses on subordinated debts with the payment term of 5 years and less
  5822 Interest-related expenses on subordinated debts with payment term of over 5 years
5830 Interest-related expenses on life limited shares
  5831 Interest-related expenses on life limited ordinary shares
  5832 Interest-related expenses on life limited preferred shares
5840 Interest-related expenses on loans from head office and branches
  5841 Interest-related expenses on loans from the bank’s head office
  5842 Interest-related expenses on loans from the bank’s local branches
  5843 Interest-related expenses on loans from the bank’s branches from abroad
5850 Expenses related to impairment of financial assets
  5851 Expenses related to impairment of financial assets available for sale
  5852 Expenses related to impairment of financial assets held to maturity
5860 Expenses related to the impairment of loans and payments thereof
  5861 Expenses related to the impairment of loans granted to agriculture and payments thereof
  5862 Expenses related to the impairment of loans granted to food industry and payments thereof
  5863 Expenses related to the impairment of loans granted to constructions sector and payments thereof
  5864 Expenses related to the impairment of consumption loans and payments thereof
  5865 Expenses related to the impairment of loans granted to energy industry and payments thereof
  5866 Expenses related to the impairment of loans granted to banks and payments thereof
  5867 Expenses related to the to the impairment of loans granted to institutions funded by the state budget and payments thereof
  5868 Expenses related to the impairment of loans granted to the National Social Insurance House/National Health Insurance Company and payments thereof
  5869 Expenses related to the impairment of loans granted to the Government and payments thereof
  5871 Expenses related to the impairment of loans granted to administrative-territorial units / institutions subordinated to administrative-territorial units and payments thereof
  5872 Expenses related to the impairment of loans granted to productive industry and payments thereof
  5873 Expenses related to the impairment of loans granted to commerce, services rendering and payments thereof
  5874 Expenses related to the impairment of loans granted to financial non-banking sector and payments thereof
  5875 Expenses related to the impairment of loans for the purchase/construction of property and payments thereof
  5876 Expenses related to the impairment of loans granted to non-commercial organizations and payments thereof
  5877 Expenses related to the impairment of loans granted to transport /telecommunication and network development and payments thereof
  5878 Expenses related to the impairment of other loans granted to customers and payments thereof
  5879 Expenses related to the impairment of finance lease and payments thereof
5880 Expenses related to the impairment of other assets
  5881 Expenses related to the impairment of claims and payments thereof
  5882 Expenses related to the impairment of real estate investment
  5883 Expenses related to the impairment of tangible assets
  5884 Expenses related to the impairment of intangible assets
  5885 Expenses related to the impairment of inventories
  5886 Expenses related to the impairment of other assets that are not loans and payments thereof
5890 Expenses related to the asset disposal uncovered from the allowance for impairment losses
  5891 Expenses related to the loans disposal uncovered from the allowance for impairment losses
  5892 Expenses related to the disposal of assets other than loans uncovered from the allowance for impairment losses
5900 Other operational expenses
  5901 Transport-related expenses
  5902 Consulting and auditing-related expenses
  5903 Training-related expenses
  5904 Travel-related expenses
  5905 Representation-related expenses
  5906 Telecommunication, postal and telegraph-related expenses
  5907 Office and printing-related expenses
  5908 Advertising-related expenses
  5909 Charity-related expenses
  5911 Repairs and maintenance of furniture and equipment
  5912 Repairs and maintenance of transport means
  5913 Rental payment
  5914 Trust fees-related expenses
  5915 Fees and commissions-related expenses
  5916 Other operational expenses
  5917 Expenses related to operations with payment cards
  5918 Expenses for maintenance of intangible assets
  5919 Expenses related to withdrawal and deposit of cash
5920 Expenses related to the disposal of non-commercial assets
  5921 Expenses related to the disposal of investments
  5922 Expenses related to the disposal of long-term tangible assets
  5923 Expenses related to the disposal of other assets
5930 Other interest-related expenses
  5931 Other interest-related expenses
5940 Other expenses
  5941 Other expenses
5950 Fines, penalties and other sanctions
  5951 Fines, penalties and other sanctions
5990 Income tax
  5991 Income tax
CLASS 6
CONDITIONAL ACCOUNTS
Debit conditional accounts
6100 Commitments to purchase foreign currency
  6101 Commitments to purchase foreign currency through spot transactions
  6102 Commitments to purchase foreign currency through term transactions
6110 The national currency equivalent of foreign currency receivables
  6111 The national currency equivalent of foreign currency to be received through spot transactions
  6112 The national currency equivalent of foreign currency to be received through term transactions
6120 Interest receivables
  6121 Interest (discount/ premium) to be received through term transaction
6200 Commitments to receive/purchase
 

6201

Commitments to receive loans in the future
 

6202

Commitments to purchase securities/ financial instruments
 

6203

Commitments to receive deposits in the future
  6204 Commitments to purchase tangible and intangible assets
6230 Other contingent assets
  6231 Other contingent assets
Credit conditional accounts
6400 Commitments to sell foreign currency
  6401 Commitments to sell foreign currency through spot transaction
  6402 Commitments to sell foreign currency through term transaction
6410 The national currency equivalent of foreign currency to be delivered
  6411 The national currency equivalent of foreign currency to be delivered through spot transactions
  6412 The national currency equivalent of foreign currency to be delivered through term transactions
6420 Interest payable
  6421 Interest (discount/ premium) payable through term transaction
6500 Letters of credit
  6501 Letters of credit
6600 Commitments to grant/ sell
  6601 Commitments to grant loans in the future
  6602 Commitments to sell securities/ financial instruments
  6603 Commitments to place deposits in the future
6700 Guarantees and securities
  6701 Issued guaranties and securities
  6702 Commitments to issue guaranties and securities
6800 Others conditional accounts
  6801 Bills for collection
  6802 Accepted drafts
  6803 Bills paid under the bank's endorsement
  6804 Other received/accepted documents
6830 Other contingent debts
  6831 Other contingent debts

CLASS 7
MEMORANDUM ACCOUNTS

7100 Commitments on granted loans
  7101 Commitments in the form of agreements on loans
  7102 Commitments in the form of pledge agreements
  7103 Pawn received
7200 Accrued and unpaid assets, interests and commissions
  7121 Received guarantees, securities and assignments
 

7201

Written-off loans
 

7202

Accrued interests and commissions on written-off loans
 

7203

Other assets than loans and written-off payments thereof
 

7204

Penalties calculated on written-off loans
 

7205

Penalties on accrued interests and commissions on written-off loans
7210 Allowances accrued for prudential purposes for assets and conditional commitments losses
  7211 Allowances accrued on prudential purposes related to losses from loans
  7212 Allowances accrued on prudential purposes related to losses from other assets than loans
  7213 Provisions accrued on prudential purposes related to losses from conditional commitments
  7214 Unformed amount of general reserve for banking risks
7250 Commitments on received loans
  7251 Commitments in the form of agreements on received loans
  7252 Commitments in the form of pledge agreements on received loans
  7253 Pawn given by the bank on received loans
  7254 Pledge on received loans
7300 Documents on settlement operations
  7303 Settlement documents on factoring operations
  7311 Settlement documents at foreign correspondents
7400 Securities
  7401 Securities and claims received in custody
  7402 Securities and claims for liquidation
  7403 State securities materialized, amortized, transferred for control and liquidation
  7404 Materialized state securities passed over to maturity and paid-off
  7405 Securities purchased for customers
  7406 Securities purchased in bank's portfolio
  7409 Claims purchased by the bank
7500 Different values and documents
  7502 Different values and documents
  7503 Different values and documents transferred and issued for handling
  7521 Settlements on credits granted to the Republic of Moldova by other states within Intergovernmental Agreements
  7531 Assignments received from third parties
  7532 Assignments issued by the bank
7600 Blank forms
  7601 Blank forms of securities and claims in deposit
  7602 Blank forms of securities and claims issued for handling
  7603 Blank forms of securities and claims in transit
  7611 Template forms of primary documents with special regime in deposit
  7612 Template forms of primary documents with special regime issued for handling
  7621 Cards in deposit
  7622 Cards issued for handling
7700 Written-off debts
  7701 Written-off debts
  7702 Written-off tangible assets
  7703 Written-off shares of other joint stock companies
7750 Other means and debts
  7751 Unclaimed fiscal losses
  7752 Rented tangible assets
  7753 Rented intangible assets
  7754 Assets taken into possession/purchased for sale
7800 Shares
  7801 Ordinary shares for placement
  7802 Unplaced ordinary shares
  7804 Ordinary shares in circulation – money means for the payment of shares
  7805 Ordinary shares in circulation – non-financial contributions (initial issue)
  7811 Preferred shares for placement
  7812 Unplaced preferred shares
  7814 Preferred shares in circulation - money means for the payment of shares
  7815 Preferred shares in circulation - non-financial contributions (initial issue)
  7816 Treasury stock

[Chapter II modified by NBM decision no. 191 of 25.09.2014, effective as of 01.01.2015]
[Chapter II modified by NBM decision no. 166 of 12.07.2012, effective as of 01.11.2012]
[Chapter II modified by NBM decision no. 193 of 30.09.2010, effective as of 01.01.2012]
[Chapter II modified by NBM decision no. 216 of 29.09.2011, effective as of 11.12.2011]
[Chapter II modified by NBM decision no. 193 of 30.09.2010, effective as of 01.01.2011]
[Chapter II modified by NBM decision no. 244 of 11.12.2008, effective as of 25.03.2009]
[Chapter II modified by NBM decision no.225 of 30.08.2007, effective as of 30.11.2007]
[Chapter II modified by NBM decision no. 208 of 15.08.2007, effective as of 24.08.2007]
[Chapter II modified by NBM decision no. 285 of 26.10.2006, effective as of 01.01.2007]
[Chapter II modified by NBM decision no. 21 of 26.01.06, effective as of 01.04.06]
[Chapter II modified by NBM decision no. 358 of 01.12.05, effective as of 01.01.06]
[Chapter II modified by NBM decision no. 190 of 23.06.05, effective as of 01.10.05]
[Chapter II modified by NBM decision no. 15 of 13.01.05, effective as of 01.03.05]
[Chapter II modified by NBM decision no. 190 of 29.07.2004]
[Chapter II modified by NBM decision no. 258 of 04.10.2001]
[Chapter II modified by NBM decision no. 137 of 07.06.2001]
[Chapter II modified by NBM decision no. 167 of 08.07.99]
[Chapter II modified by NBM decision no. 181 of 02.07.98]
[Chapter II modified by NBM decision no. 167 of 25.12.97]
[Chapter II modified by NBM decision no. 107 of 24.11.97]

 

CHAPTER III
METHODOLOGICAL NORMS OF BOOKKEEPING ACCOUNTS USE

CLASS 1
ASSET
Accounts of class 1 “Assets” are active accounts and represent the amount of all assets held by the bank: cash, financial assets, loans, tangible and intangible assets, goods and inventories, projected expenses and other assets. The active accounts have debit balances; expect only the contra accounts, which are passive accounts with credit balances. In some cases, the accounts related to the revaluation of financial assets may have a negative balance.
1000 Cash in vault and other money values
  The group is designated for the bookkeeping of cash in national currency and foreign currency, held in the vault of the bank, of its branch, in remote subdivisions, in ATMs belonging to the bank and the bank's exchange offices, as well as for the bookkeeping of money values, traveller’s cheques purchased for trading and of commemorative and jubilee banknotes and coins.
  1001 Cash in vault
  1002 Cash in transit
  1003 Cash in foreign exchange office of the licensed bank
  1004 Cash in other subdivisions
  1005 Cash in bank's automated teller machines (ATM) and in other devices
  1007 Travellers’ checks
  1008 Commemorative and jubilee banknotes and coins
    Account 1001 is designated for the bookkeeping of existence and movement of cash in national currency and in foreign currency within the vault of the bank (branch).
    The debit of the account records the receipt of cash in favour of the bank, customers of the bank, state budget, other banks and other individuals and legal entities.
    The credit of the account records the issue of cash in favour of customers of the bank, other banks and other individuals and legal entities.
    The account has a debit balance and represents the cash existent in the bank's vault.
    Account 1002 is designated for the bookkeeping of the movement of cash in national currency and foreign currency delivered from the National Bank to the bank's head office and vice versa, from the head office of the bank to the separate subdivision, internal structural subdivision and vice versa, from the separate subdivision to the internal structural subdivision and vice versa, from the bank to other banks and vice versa.
    The debit of the account records the amount of cash in transit:
    - cash delivery from the bank for supplying other beneficiaries;
    - excess cash delivery from the separate subdivision, internal structural subdivision, internal structural subdivision of the branch, from ATM’s and other machines of the bank.
    The credit of the account records the amount of cash received by the beneficiaries.
    The account has a debit balance and represents the cash in transit.
    Account 1003 is designated for the bookkeeping of cash in national currency and in foreign currency with the bank's exchange office.
    The debit of the account records the cash of the bank's exchange office:
    - cash supply of the bank's exchange office;
    - foreign currency sale/purchase;
    - entering of the results (incomes) obtained from foreign currency sale/purchase;
    - traveller’s cheques sale.
    The credit of the account records the followings:
    - issue of cash;
    - cash excess delivery to the vault of the bank's central office;
    - the results (losses) obtained from foreign currency sale/purchase.
    The account has a debit balance and represents the cash existent in the bank's exchange office.
    Account 1004 is designated for the bookkeeping of cash in national currency and foreign currency existent in the vaults of other subdivisions (representative offices or agencies).
    The debit of the account records the cash received in the vault of other subdivisions (representative offices or agencies).
    The credit of the account records the issue of cash from the vault of other subdivisions (representative offices or agencies).
    The account has a debit balance and represents the cash existent in the vault of other subdivisions (representative offices or agencies).
    Account 1005 is designated for the bookkeeping of cash in ATMs and other machines of the bank.
    The debit of the account records the cash deposited in bank's ATMs and other machines of the bank.
    The credit of the account records the cash withdrawn from the bank's ATMs and other machines of the banks.
    The account has a debit balance and represents the cash in the bank's ATMs and other machines of the bank.
    Account 1007 is designated for the bookkeeping of existence and movement of traveller’s cheques in foreign currency purchased for sale from the issuing bank or purchased from customers with the purpose of delivering them to issuing banks for liquidation.
    The debit of the account records the amount of traveller’s cheques purchased from the issuing bank for further trading or from customers with the purpose of delivering to foreign issuing banks for receiving the foreign exchange coverage.
    The credit of the account records the value of sold traveller’s cheques, the amount of cheques delivered for payment to the issuing bank.
    The account has a debit balance and represents the face value of traveller’s cheques held by the bank.
    Account 1008 is designated for the bookkeeping of the face value of purchased commemorative and jubilee banknotes and coins.
    The debit of the account records the face value of purchased commemorative and jubilee banknotes and coins.
    The credit of the account records the face value of written-off commemorative and jubilee banknotes and coins.
    The account has a debit balance and represents the face value of commemorative and jubilee banknotes and coins held by the bank.
1030 “Nostro” accounts
  The group is designated for the bookkeeping of money means recorded on “Nostro” accounts with the National Bank of Moldova and other banks (in national currency and in foreign currency), as well as the money means reserved with the NBM for cash operations.
  1031 “Nostro” account with the NBM
  1032 “Nostro” account with licensed banks
  1034 “Nostro” accounts for securities transactions
  1036 “Nostro” account with the NBM for cash operations
    Account 1031 is designated for the bookkeeping of money means recorded on “Nostro” account with the NBM (in national currency only).
    The debit of the account records the amount of money means in the account opened with the National Bank of Moldova.
    The credit of the account records the amount of money means written-off from the account both by transfer and in cash.
    The account has a debit balance and represents the availability of the bank on the account opened with the NBM.
    Account 1032 is designated for the bookkeeping of the money means in foreign currency on “Nostro” accounts opened with the licensed and foreign banks.
    The debit of the account records the amount of money means in foreign currency on “Nostro” accounts opened with the licensed and foreign banks.
    The credit of the account records the amount of money means in foreign currency, written-off from “Nostro” accounts opened with the licensed and foreign banks.
    The account has a debit balance and represents the bank's availability in foreign currency on “Nostro” accounts opened with the licensed and foreign banks.
    Account 1034 is designated for the bookkeeping of money means placed in the Settlement bank for operations with securities at the Stock Exchange.
    The debit of the account records the amount of money means transferred on the account 2034 opened with the Settlement bank.
    The credit of the account records the amount of money means written-off from the account.
    The account has a debit balance and represents the bank's availability on the account opened with the Settlement bank for operations with securities.
    Account 1035 is designated for the bookkeeping of money means in national currency with the Settlement bank aimed at carrying out payment card operations.
    The debit of the account records the amount of money means recorded on the account with other banks.
    The credit of the account records the amount of money means written-off from the account.
    The account has a debit balance and represents the bank's money means available for carrying out payment card operations.
    Account 1036 is designated for the bookkeeping of money means (in national currency) for carrying out cash operations through NBM: depositing the surplus of cash, releasing cash to banks and other cash operations.
    The debit of the account records the amount of money means reserved by the bank for carrying out cash operations and the deposited cash surplus, etc.
    The credit of the account records the money means released or transferred to “Nostro” accounts and other cash operations.
    The account has a debit balance and represents money means reserved and deposited by the bank.
1060 Overnight placements
  The group is designated for the bookkeeping of money means placed overnight with the National Bank of Moldova, with banks - unrelated parties and with banks - related parties.
  1061 Overnight placements with the NBM
  1062 Overnight placements with banks - unrelated parties
  1063 Overnight placements with banks - related parties
    Account 1061 is designated for the bookkeeping of the existence and movement of money means placed overnight with the NBM.
    The debit of the account records the amount of means placed overnight with the NBM.
    The credit of the account records the reimbursement by the NBM of money means placed overnight.
    The account has a debit balance and represents money means placed overnight with the NBM.
    Account 1062 is designated for the bookkeeping of the existence and movement of money means placed overnight with banks - unrelated parties.
    The debit of the account records the money means placed overnight with banks – unrelated parties.
    The credit of the account records the reimbursement by banks - unrelated parties of money means previously placed overnight.
    The account has a debit balance and represents the amount of money means placed overnight with banks - unrelated parties.
    Account 1063 is designated for the bookkeeping of the existence and movement of money means placed overnight with banks - related parties.
    The debit of the account records the money means placed overnight with banks – related parties.
    The credit of the account records the reimbursement by banks - related parties of money means previously placed overnight.
    The account has a debit balance and represents the amount of money means placed overnight with banks - related parties.
1070 Pledged sight placements with banks
  The group is designated for the bookkeeping of pledged sight placements.
  1075 Pledged sight placements
    Account 1075 is designated for the bookkeeping of money means placed with other banks as pledge for certain transactions (payment card operations, securities, etc.).
    The debit of the account records the bank’s money means placed as pledge.
    The credit of the account records the money means written-off from the account after their reimbursement.
    The account has a debit balance and represents the bank’s money means placed as pledge.
1090 Term placements with banks
  The group is designated for the bookkeeping of money means placed on term with the National Bank of Moldova and other banks with their distribution as in accordance with placements terms and place.
  1091 Short-term placements with the NBM (1 month and less)
  1092 Short-term placements with the NBM (over 1 month and up to 1 year inclusive)
  1093 Short-term placements with banks – unrelated parties (1 month and less)
  1094 Short-term placements with banks - unrelated parties (over 1 month and up to 1 year inclusive)
  1095 Short-term placements with banks - related parties (1 month and less)
  1096 Short-term placements with banks - related parties (over 1 month and up to 1 year inclusive)
  1097 Required reserves placed with the NBM
  1099 Non-interest placements with banks
  1102 Medium-term placements with banks - unrelated parties (over 1 year and up to 5 years inclusive)
  1103 Medium-term placements with banks - related parties (over 1 year and up to 5 years inclusive)
  1105 Long-term placements with banks - unrelated parties (over 5 years)
  1106 Long-term placements with banks - related parties (over 5 years)
  1111 Pledged term placements with banks
    Accounts 10911096 are designated for the bookkeeping of money means placed on term with the National Bank of Moldova and other banks for a short term, taking into account the contractual conditions between the parties.
    The debit of the account records the money means placed with the banks on short-term.
    The credit of the account records the received (cashed in) money means placed previously on short-term with banks.
    The account has a debit balance and represents the amount of money means placed on short-term with the NBM and other banks.
    Account 1097 is designated for the bookkeeping of money means placed and maintained as the bank's required reserves on a special account with the NBM, as in accordance with the provisions of normative acts.
    The debit of the account records the money means placed and maintained as required reserves.
    The credit of the account records the decrease of the amount of required reserves placed with the NBM.
    The account has a debit balance and represents the amount of required reserves maintained during the reporting period.
    Account 1099 is designated for the bookkeeping of money means placed with overdue term and with suspended calculation of interest.
    The debit of the account records the money means placed previously with banks with overdue term and with suspended calculation of interest.
    The credit of the account records the reimbursement of money means or their transfer to term deposits (based on a new contract).
    The account has a debit balance and represents the amount of money means placed with banks with no calculation of interest.
    Accounts 1102–1106 are designated for the bookkeeping of medium-term or long-term money means placed with banks, taking into account the contractual conditions between parties.
    The debit of the account records the medium-term or long-term money means placed with banks.
    The credit of the account records the reimbursement of medium-term or long-term money means placed previously with banks.
    The accounts have debit balance and represents the amount of medium-term or long-term placements.
    Account 1111 is designated for the bookkeeping of money means placed as pledge by the bank on term with other banks.
    The debit of the account records money means placed as pledge by the bank with other banks.
    The credit of the account records the reimbursement of money means placed previously as pledge or their writing-off as in accordance with the contractual conditions.
    The account has a debit balance and represents the amount of pledged placements with other banks.
1150 Financial assets at fair value through profit and loss
  The group is designated for the bookkeeping of financial assets evaluated at fair value through profit and loss (financial assets for transactions and financial assets that are classified at initial recognition as being evaluated at fair value through profit or loss).
  1151 State securities at fair value through profit or loss
  1152 Shares at fair value through profit or loss
  1153 Other financial assets at fair value through profit or loss
  1154 Pledged securities at fair value through profit or loss
  1155 Premiums on securities at fair value through profit or loss
  1156 Contra-account Discounts on securities at fair value through profit or loss
  1157 Revaluation of financial assets at fair value through profit or loss
    Accounts 1151-1153 is designated for the bookkeeping of treasury bills, state bonds and other state securities (foreign securities, securities issued by the NBM, etc.), and other financial assets at fair value through profit and loss. These accounts may also reflect the premiums/discounts and the amounts of financial assets revaluation at fair value through profit and loss, if the accounting policy does not provide for a separate bookkeeping for them.
    The debit of the accounts records the followings:
    - fair value on initial recognition of purchased financial assets;
    - positive revaluation amount of securities following the determination of fair value during the holding period or their writing-off;
    - amount of discounts amortization;
    The credit of the accounts records the followings:
    - fair value of financial assets sold or written-off;
    - negative revaluation amount following the revaluation of securities;
    - amount of premiums amortization.
    The account has a debit balance and represents the amount of financial assets at fair value through profit and loss.
    Account 1154 is designated for the bookkeeping of securities from bank’s portfolio at fair value through profit and loss pledged for obtaining loans/borrowings. This account may also reflect the premiums/discounts and the revaluation amounts of securities at fair value through profit and loss pledged, if the accounting policy does not provide a different bookkeeping for them.
    The debit of the account records the followings:
    - fair value on initial recognition of securities offered as pledge;
    - the positive revaluation amount as a result of determining the fair value during the holding period and when writing it off;
    - amount of discount amortization.
    The credit of the account records the followings:
    - fair value on securities offered as pledge: returned to the account of term securities; written-off in case of failure to reimburse the loan/borrowing obtained; redeemed by the issuer at maturity;
    - the negative revaluation amount following the previous revaluation;
    - amount of premiums amortization;
    The account has a debit balance and represents the amount of securities at fair value through profit and loss that are currently pledged.
    Account 1155 is designated for the bookkeeping of premiums on securities at fair value through profit and loss, if the accounting policy does not provide for a separate bookkeeping for them.
    The debit of the account records the amount of premiums on securities at fair value through profit and loss purchased or the transfer of non-amortized premiums on the securities price when moving from the portfolio held to maturity to the financial assets portfolio at fair value through profit and loss.
    The credit of the account records the monthly amortization of the premiums.
    The account has a debit balance and represents the premium on securities at fair value through profit and loss.
    Account 1156 is designated for the bookkeeping of discounts on purchased securities at fair value through profit and loss, if the accounting policy does not provide for a separate bookkeeping for them.
    The credit of the account records the amount of discounts on securities at fair value through profit and loss or the transfer of unredeemed discounts in the securities price when moving from the portfolio held to maturity to the financial assets portfolio at fair value through profit and loss.
    The debit of the account records the monthly amortization of the discounts.
    The account has a credit balance and represents the discounts on securities at fair value through profit and loss.
    Account 1157 is designated for the bookkeeping of the revaluation of financial assets at fair value through profit and loss, if the accounting policy does not provide for a separate bookkeeping for them.
    The debit of the account records the amount of positive revaluation of financial assets following the determination of fair value during the holding period and when writing it off.
    The credit of the account records the amount of negative revaluation of financial assets found during the holding period and when writing it off.
    The account may have a credit balance (in case of negative revaluation) or a debit balance (in case of positive revaluation).
1160 Financial assets available for sale
  The group is designated for the bookkeeping of securities available for sale and other financial assets available for sale.
  1161 State securities available for sale
  1162 Shares and participation shares available for sale
  1163 Other financial assets available for sale
  1164 Pledged securities available for sale
  1165 Premiums on securities available for sale
  1166 Contra-account Discounts on securities available for sale
  1167 Contra-account Allowances for impairment losses on financial assets available for sale
  1168 Revaluation of financial assets available for sale
    Accounts 1161-1163 are designated for the bookkeeping of state securities, shares and participation shares, other securities (foreign securities, securities issued by the NBM, etc.) and other financial assets held by the bank and available for sale. These accounts may also reflect the premiums/discounts and the revaluation amounts of financial assets available for sale, if the accounting policy does not provide for a separate bookkeeping for them.
    The debit of the account records the followings:
    - fair value on initial recognition of financial assets available for sale;
    - amount of positive revaluation;
    - amount of discount amortization.
    The credit of the account records the followings:
    - writing-off of securities sold, redeemed by the issuer at maturity or written-off;
    - writing-off of other financial assets sold, redeemed by the issuer at maturity or written-off;
    - depreciation value amount;
    - amount of negative revaluation;
    - amount of premiums amortization.
    The accounts have a debit balance and represent the amount of financial assets available for sale.
    Account 1164 is designated for the bookkeeping of securities from bank’s portfolio available for sale, pledged for obtaining loans/borrowings. This account may also reflect premiums/discounts and the amounts of revaluation of pledged securities available for sale, if the accounting policy does not provide for a separate bookkeeping for them.
    The debit of the account records the followings:
    - purchase price of pledged securities available for sale;
    - amount of positive revaluation;
    - amount of discount amortization;
    The credit of the account records the followings:
    - purchase price of securities: returned to the term securities account; written-off in case of failure to reimburse the obtained loan; redeemed by the issuer at maturity;
    - depreciation value amounts;
    - amount of negative revaluation;
    - amount of premiums amortization.
    The account has a debit balance and represents the amount of securities available for sale, which are pledged at the moment.
    Account 1165 is designated for the bookkeeping of premiums on securities available for sale.
    The debit of the account records the amount of premiums on purchased securities available for sale or the transfer of non-amortized premiums in the securities price in the case of moving the securities held to maturity into the portfolio of financial assets available for sale.
    The credit of the account records the monthly amortization of premiums.
    The account has a debit balance and represents the premiums on securities available for sale.
    Account 1166 is designated for the bookkeeping of discounts on securities available for sale.
    The credit of the account records the amount of discounts on purchased securities available for sale or the transfer of non-amortized discounts in the securities price in the case of moving the securities held to maturity into the portfolio of financial assets available for sale.
    The debit pf the account records the monthly amortization of discounts.
    The account has a credit balance and represents the discount on securities available for sale.
    Account 1167 is designated for the bookkeeping of allowances for impairment losses (loss of value) of financial assets available for sale and payments thereof.
    The credit of the account records the formation/increase of allowances for impairment losses on financial assets available for sale.
    The debit of the account records the allowances for impairment losses on financial assets available for sale or the cancellation of these, following the writing-off of the financial assets.
    The account has a credit balance and represents the allowances for impairment losses (loss of value) of financial assets available for sale and payments thereof on the reporting date.
    Account 1168 is designated for the bookkeeping of the revaluation of the financial assets available for sale, if the accounting policy does not provide for a separate bookkeeping for them.
    The debit of the account records the amount of the positive revaluation of the financial assets found after determining the fair value during the holding period or when writing it off.
    The credit of the account records the amount of negative revaluation of financial assets found after determining the fair value during the holding period or when writing it off.
    The account may have a credit balance (in case of negative revaluation of financial assets value) or a debit balance (in case of positive revaluation of financial assets value).
1180 Financial assets held to maturity
  The group is designated for the bookkeeping of financial assets from the bank's portfolio, held to their maturity or for investment purposes and accounted at amortized cost. The premiums and discounts on the values held to maturity shall be reflected under the given group. The sale of securities from the portfolio of those held to maturity shall not be allowed. In exceptional cases, upon the decision of the bank’s management (adopted for each transaction), the securities from the portfolio of those held to maturity may be transferred to the portfolio of securities for transactions and those available for sale.
  1181 Held to maturity securities issued by the NBM
  1182 Held to maturity state securities (short-term)
  1183 Held to maturity state securities (medium-term)
  1184 Held to maturity state securities (long-term)
  1185 Held to maturity pledged securities
  1186 Other financial assets held to maturity
  1191 Premiums on held to maturity securities
  1192 Contra-account Discounts on held to maturity securities
  1193 Contra-account Allowances for impairment losses on financial assets held to maturity
    Account 1181 is designated for the bookkeeping of securities issued by the NBM, purchased and held to maturity.
    The debit of the account records the face value of the securities issued by the NBM, purchased and held to maturity.
    The credit of the account records the face value of the securities issued by the NBM, redeemed by the issuer at the maturity or their transfer to the portfolio of securities for transactions or those available for sale and the depreciation value amount.
    The account has a debit balance and represents the value of securities issued by the NBM, purchased and held to maturity in the bank's portfolio.
    Accounts 1182-1184 are designated for the bookkeeping of state securities issued by the Minister of Finance of the Republic of Moldova, purchased for investment purposes and held to maturity.
    The debit of the account records the face value of state securities purchased and held to maturity.
    The credit of the account records the face value of state securities redeemed by the issuer at maturity date or their transfer to the portfolio of securities for transactions or those available for sale and the depreciation value amount.
    The accounts have a debit balance and represent the nominal value of state securities purchased and held to maturity.
    Account 1185 is designated for the bookkeeping of securities the portfolio of those held to maturity and pledged upon credits obtaining.
    The debit of the account records the face value of securities from the portfolio of those pledged and held to maturity.
    The credit of the account records the face value of securities:
    - refunded to the respective account of the term securities;
    - written-off in case of non-reimbursement of the obtained credit;
    - redeemed by the issuer at maturity;
    - depreciation value amount.
    The account has a debit balance and represents the face value of securities pledged at the moment and held to maturity.
    Account 1186 is designated for the bookkeeping of other financial assets (including the participation shares) purchased for investment purposes and held to maturity.
    The debit of the account records the face value of other financial assets purchased for investment purposes and held to maturity.
    The credit of the account records the face value of other financial assets purchased for investment purposes and redeemed by the issuer at maturity or their transfer to the portfolio of financial assets for transactions or of those available for sale and the depreciation value amount.
    The account has a debit balance and represents the face value of other financial assets (including the participation shares) purchased for investment purposes and held to maturity.
    Account 1191 is designated for the bookkeeping of premiums on securities purchased and held to maturity.
    The debit of the account records the amount of premiums on purchased securities and held to maturity.
    The credit of the account records the monthly amortization of premiums or the transfer of non-amortized premiums in the price of securities in case of moving the securities held to maturity into the portfolio of securities held for transactions or those available for sale.
    The account has a debit balance and represents the premium on purchased securities held to maturity.
    Account 1192 is designated for the bookkeeping of discounts of securities purchased and held to maturity.
    The credit of the account records the amount of discounts of securities purchased and held to maturity.
    The debit of the account records the monthly amortization of discounts or the transfer of non-amortized discounts in the price of securities in case of the transfer of securities held to maturity to the portfolio of securities for transactions or of those available for sale.
    The account has a credit balance and represents the discount on securities purchased and held to maturity.
    Account 1193 is designated for the bookkeeping of impairment losses (loss of value) for financial assets held to maturity and payments thereof.
    The credit of the account records the formation/increase of allowances for impairment losses on financial assets held to maturity.
    The debit of the account records the reduction of allowance for impairment loss for financial assets held to maturity or their cancellation following the writing-off of securities.
    The account has a credit balance and represents the allowances to cover the impairment loss (loss of value) on financial assets, held to maturity and payments thereof, at the reporting date.
1220 REPO agreements
  The group is designated for the bookkeeping of securities purchased within REPO operations on condition of reselling them at the purchase price plus the established interest rate.
  1221 Securities purchased according to REPO agreements.
    Account 1221 is designated for the bookkeeping of securities purchased according to REPO agreements to be further resold.
    The debit of the account records the value of securities at the purchase price established in the contract with the condition to resell them later.
    The credit of the account records the followings:
    - the value of securities resold or transfer to the bank's portfolio;
    - writing-off from the account of impairment of loans and payments thereof;
    - loan payoff upon the transfer of pledge into the bank's possession.
    The account has a debit balance and represents the value of securities purchased according to REPO agreements.
1230 Loans granted to agriculture
  The group is designated for the bookkeeping of loans granted to agriculture, fish farming and forestry. Within this group there are also reflected the loans granted for crop growth and storage, sale or storage of agricultural products, livestock breeding, fattening or sale, loans granted for the acquisition of farm equipment, machines and inventory, acquisitions related to farm maintenance or functioning, such as private vehicles or other retail consumer goods, etc. Within this group there are also reflected the amounts adjusting the face value of loans at amortized costs; allowances for impairment losses (loss of value) on loans granted to agriculture and for the coverage of the loss caused by payments depreciation other than the principal (interest, commissions, etc.).
  1231 Short-term loans granted to agriculture
  1232 Medium-term loans granted to agriculture
  1233 Long-term loans granted to agriculture
  1236 Contra-account Adjustment to the amortized cost of loans granted to agriculture
  1237 Contra-account Allowances for impairment losses on loans granted to agriculture and payments thereof
    Accounts 1231, 1232, 1233 are designated for the bookkeeping of term loans granted for the development and maintenance of the economic situation of agriculture/ fish farming/forestry.
    The debit of the account records the followings:
    - the amount of granted loans;
    - transfer of loans to another account of loans for a determined term;
    The credit of the account records the followings:
    - loans reimbursements;
    - transfer of loans to another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loan payoff upon the transfer of pledge into the bank's possession.
    The accounts have a debit balance and represent the amount of debt on loans granted to agriculture/fish farming/forestry.
    Account 1236 is designated for the bookkeeping of amounts that adjust the face value of the loans granted to agriculture, which adjust its value to the amortized cost.
    The credit of the account records the amounts that decrease the value of loans, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loans, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loans granted to agriculture at amortised cost, in some cases the account may have a debit balance.
    Account 1237 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans granted to agriculture and for the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to loans, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to agriculture and for the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1240 Loans granted to food industry
    The group is designated for the bookkeeping of loans granted to food industry. Within this group there are also reflected the amounts that adjusts the face value of loans to the amortized cost; allowance for impairment losses (loss of value) on loans granted to food industry and for the coverage of the loss caused by payments depreciation, other than the principal (interest, commissions, etc.).
  1241 Short-term loans granted to food industry
  1242 Medium-term loans granted to food industry
  1243 Long-term loans granted to food industry
  1246 Contra-account Adjustment to the amortized cost of loans granted to food industry
  1247 Contra-account Allowances for impairment losses on loans granted to food industry and payments thereof
    Accounts 1241, 1242, 1243 are designated for the bookkeeping of loans granted on term for the development and maintenance of economic situation of food industry.
    The debit of the accounts records the followings:
    - the amount of granted loans;
    - the transfer of loans from another account of loans on a determined term;
    The credit of the accounts records the followings:
    - the reimbursement of loans;
    - writing-off of loans and payments thereof;
    - the transfer of loans from another account of loans on a determined term;
    - the loan payoff upon the transfer of pledge into the bank's possession.
    The account has a debit balance and represents the amount of debt on loans granted to food industry.
    Account 1246 is designated for the bookkeeping of the amounts that adjust the face value of loan granted to food industry that adjust the loan value to the amortized cost.
    The credit of the account records the amounts that decrease the value of loans, adjusting it to the amortized cost;
    The debit of the account records the amounts that increase the value of the loans, adjusting it to the amortized cost;
    The account has a credit balance and represents the amounts that adjust the face value of the loans granted to food industry to the amortized cost, but, in some cases the account may have a debit balance.
    Account 1247 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans granted to food industry and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the balance records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowance for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to loans, other than the principal (interest, commissions, etc.) following the writing-off of loans and payments thereof.
    The account has a credit balance and represents the amount of allowances for impairment losses (loss of value) on loans granted to food industry and the impairment of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1260 Loans granted to constructions sector
  The group is designated for the bookkeeping of loans granted to constructions sector. Within this group there are also reflected the loans granted for the acquisition and organization of worked and unworked ground, including land reclamation. Within this group there are also reflected loans granted for long-term funding of housing construction. The group also includes the amounts that adjust the face value of loans to the amortized cost; allowances for impairment losses (loss of value) on loans granted to constructions sector and the coverage of the loss caused by payments depreciation, other than the principal (interest, commissions, etc.).
  1261 Short-term loans granted to constructions sector
  1262 Medium-term loans granted to constructions sector
  1263 Long-term loans granted to constructions sector
  1266 Loans granted to construction of housing cooperatives (CHC) for the period of construction
  1267 Loans granted to construction of housing cooperatives (CHC) put into operation
  1268 Contra-account Adjustment to the amortized cost of loans granted to constructions sector and payments thereof
  1269 Contra-account Allowances for impairment losses on loans granted to constructions sector and payments thereof
    Accounts 1261, 1262, 1263 are designated for the bookkeeping of term loans granted to constructions sector.
    The debit of the accounts records the followings:
    - the amount granted loans;
    - transfer of loans to another account of loans for a determined term;
    The credit of the accounts records the followings:
    - loans reimbursement;
    - transfer of loans to another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loan payoff upon the pledge transfer into the bank's possession;
    The accounts have a debit balance and represent the amount of debts on loans granted to constructions sector.
    Account 1266 is designated for the bookkeeping of loans granted to the construction of housing cooperatives for the constructions over the period prior to putting into operation.
    The debit of the account records the amount of the loan granted to construction of housing cooperatives during the building period.
    The credit of the account records the followings:
    - reimbursement of the granted loan;
    - writing-off of loans and payments thereof;
    - loan payoff upon the pledge transfer into the bank's possession.
    The account has a debit balance and represents the amount of debts on loans granted to construction of housing cooperatives during the construction period.
    Account 1267 is designated for the bookkeeping of loans previously granted to housing construction cooperative, subject to the reimbursement following the putting into operation of the unit.
    The debit of the account records the followings:
    - the amount of the loan granted to construction of housing cooperatives;
    The credit of the account records the followings:
    - reimbursement of the loan;
    - writing-off on the loans and payments thereof;
    - loan payoff upon the pledge transfer into the bank's possession.
    The account has a debit balance and represents the amount of debts on loans granted to construction of housing cooperatives (CHC) put into operation.
    Account 1268 is designated for the bookkeeping of the amounts that adjust the face value of the loans granted to constructions sector that adjusts its value to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loans, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loans, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loan granted to constructions to the amortized cost, in some cases the account may have a debit balance.
    Account 1269 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans granted to constructions and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments thereof, other the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments thereof, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to constructions sector, and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1290 Consumption loans
  The group is designated for the bookkeeping of loans granted to individuals for household, family and other personal expenses. Within this group there are also reflected the amounts that adjust the face value of the loans to the amortized cost; allowances for impairment losses (loss of value) on consumer loans and the coverage of the loss caused by payments depreciation, other than the principal (interest, commissions, etc.).
  1291 Short-term consumption loans
  1292 Medium-term consumption loans
  1293 Long-term consumption loans
  1296 Counter-account Adjustment to the amortized cost of consumption loans
  1297 Counter-account Allowances for impairment losses on consumption loans and payments thereof
    Accounts 1291, 1292, 1293 are designated for the bookkeeping of term loans granted to individuals for different primary purposes.
    The debit of accounts records the followings:
    - the amount of granted loans;
    - transfer of loans on another account of loans for a determined term;
    The credit of accounts records the followings:
    - reimbursement of loans;
    - transfer of loans on another account of loans for a determined term;
    - writing-off of the loans and payments thereof;
    - loans payoff upon pledge transfer into the bank's possession;
    The accounts have a debit balance and represent the amount of debts on loans granted for consumption.
    Account 1296 is designated for the bookkeeping of the amounts that adjust the value of the consumption loans to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loans, adjusting it to the amortized cost;
    The debit of the account records the amounts that increase the value of the loans, adjusting it to the amortized cost;
    The account has a credit balance and represents the amounts that adjust the face value of the consumption loans to the amortized cost; however, in some cases the account may have a debit balance.
    Account 1297 is designated for the bookkeeping of the allowances for impairment losses (loss of value) on consumption loans and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments related to the loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments thereof, other the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments thereof, other than the principal (interest, commissions, etc.) following the writing-off of loans and payments thereof.
    The account has a debit balance and represents the value of allowances for impairment losses (loss of value) on consumption loans and the impairment of payments thereof, other than the principal (interest, commissions, etc.), on the reporting date.
1310 Loans granted to services sector
  The group is designated for the bookkeeping of loans granted to services sector (accommodation, laundry, healthcare, food, legal and accounting advice, etc.).
  1311 Short-term loans granted to services sector
  1312 Medium-term loans granted to services sector
  1313 Long-term loans granted to services sector
  1314 Contra-account Adjustment to the amortized cost of loans granted to services sector
  1315 Contra-account Allowances for impairment losses on loans granted to services sector
    Accounts 1311 - 1313 are designated for the bookkeeping of term loans granted to services sector.
    The debit of accounts records the followings:
    - the amounts of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of accounts records the followings:
    - reimbursement of loans;
    - transfer of loans into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loans payoff upon the pledge transfer into bank’s possession.
    The accounts have a debit balance and represent the amount of debts on loans granted to services sector.
    Account 1314 is designated for the bookkeeping of the amounts that adjust the face value of the loans granted to services sector to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loans, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loans, adjusting it to the amortized cost.
    The account has a credit balance and represents the amount that adjusts the face value of the loans granted to services sector to the amortized cost, but in some cases the account may have a debit balance as well.
    Account 1315 is designated for the bookkeeping of the allowances for impairment losses (loss of value) on loans granted to services sector and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loans and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to services sector and for impairment losses on payments thereof, other than the principal (interest, commissions, etc.), on the reporting date.
1320 Loans granted to energy industry
  The group is designated for the bookkeeping of loans granted to energy industry. Within this group there are also reflected the amounts that adjust the face value of the loans to the amortized cost: allowances for impairment losses (loss of value) on loans granted to energy industry and the coverage of the loss caused by payments depreciation, other than the principal (interest, commissions, etc.).
  1321 Short-term loans granted to energy industry
  1322 Medium-term loans granted to energy industry
  1323 Long-term loans granted to energy industry
  1326 Contra-account Adjustment to the amortized cost of loans granted to energy industry
  1327 Contra-account Allowances for impairment losses on loans granted to energy industry and payments thereof
    Accounts 1321, 1322, 1323 are designated for the bookkeeping of term loans granted energy and fuel industry.
    The debit of accounts records the followings:
    - the amounts of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of accounts records the followings:
    - reimbursement of loans;
    - transfer of loans into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loans payoff upon the pledge transfer into bank’s possession.
    The accounts have a debit balance and represent the amount of debts on loans granted to energy and fuel industry.
    Account 1326 is designated for the bookkeeping of the amounts that adjust the face value of the loans granted to energy industry to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loans, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loans, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loan granted to energy industry to the amortized cost, in some cases the account may have a debit balance.
    Account 1327 is designated for the bookkeeping of the allowances for impairment losses (loss of value) on loans granted to energy industry and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loans and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to energy industry and for impairment losses on payments thereof, other than the principal (interest, commissions, etc.), on the reporting date.
1330 Overnight loans granted to banks
  The group is designated for the bookkeeping of overnight loans granted to banks.
  1331 Overnight loans granted to banks – unrelated parties
  1332 Overnight loans granted to banks – related parties
    Accounts 1331, 1332 are designated for the bookkeeping of overnight loans granted to banks - unrelated parties and banks - related parties.
    The debit of accounts records the amount of granted overnight loans.
    The credit of accounts records the reimbursement of overnight loans previously granted, the transfer of loans within term loans granted to banks.
    The accounts have a debit balance and represent the amount of debts on overnight loans granted to banks.
1340 Overdrafts granted to banks
  The group is designated for the bookkeeping of temporary overdrafts granted to banks. Within this group there are also reflected the amounts that adjust the face value of the overdraft to the amortized cost; allowances for impairment losses (loss of value) on overdraft loans granted to banks and the coverage of the loss caused by payments depreciation, other than the principal (interest, commissions, etc.).
  1341 Overdrafts granted to banks
  1343 Contra-account Adjustment of the value of overdrafts granted to banks to the amortized cost
  1344 Contra-account Allowances for impairment losses on overdrafts granted to banks and payments thereof
    Account 1341 is designated for the bookkeeping of the overdraft permitted in “Loro” account opened in the bank for another bank.
    The debit of the account records the amount of the overdraft granted to the bank.
    The credit of the account records the followings:
    - reimbursement of the overdraft;
    - transfer of the overdraft into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - overdraft payoff upon the pledge transfer into bank’s possession.
    The account has a debit balance and represents the amount of debts related to the overdraft granted to the bank.
    Account 1343 is designated for the bookkeeping of the amounts that adjust the face value of the overdraft to the amortized cost.
    The credit of the account records the amounts that decrease the value of the overdraft to the amortized cost.
    The debit of the account records the amounts that increase the value of the overdraft to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the overdraft to the amortized cost, in some cases the account may have a debit balance.
    Account 1344 is designated for the bookkeeping of allowances for impairment losses (loss of value) on overdrafts granted to banks and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on overdrafts granted to banks;
    - formation/increase of allowances for impairment losses on depreciation of payments related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on overdraft granted to banks/payments thereof, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on overdraft granted to banks/payments thereof, other than the principal (interest, commissions, etc.) following the writing-off of overdraft and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on overdraft granted to banks and the depreciation of payments related to the overdraft, other than the principal (interest, commissions, etc.) on the reporting date.
1350 Loans granted to banks
  The group is designated for the bookkeeping of loans granted to banks. Within this group there are also reflected the amounts that adjust the face value of the loans to the amortized cost; allowances for impairment losses (loss of value) on loans granted to banks and for the coverage of the loss caused by payments depreciation, other than the principal (interest, commissions, etc.).
  1351 Short-term loans granted to banks - unrelated parties
  1352 Medium-term loans granted to banks - unrelated parties
  1353 Long-term loans granted to banks - unrelated parties
  1354 Short-term loans granted to banks - related parties
  1355 Medium-term loans granted to banks - related parties
  1356 Long-term loans granted to banks - related parties
  1358 Contra-account Adjustment to the amortized cost of loans granted to banks
  1359 Contra-account Allowances for impairment losses on loans granted to banks and payments thereof
    Accounts 1351-1356 is provided for the bookkeeping of term loans granted to banks – unrelated parties and banks – related parties, taking into account the contractual conditions between parties.
    The debit of the account records the followings:
    - amount of granted loans;
    - transfer of the loans into another account of loans for a determined term;
    The credit of the account records the followings:
    - reimbursement of loans;
    - transfer of the loans into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The account has a debit balance and represents the amount of debts on term loans granted to banks.
    Account 1358 is designated for the bookkeeping of the amounts that adjust the face value of the loan granted to bank, which adjusts it to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loans granted, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loans, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loan granted to bank to the amortized cost, in some cases the account may have a debit balance.
    Account 1359 is designated for the bookkeeping of the allowances for impairment losses (loss of value) on loans granted to banks and for the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically only on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
- cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loans and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to banks and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1360 Loans granted to institutions funded from the state budget
  The group is designated for the bookkeeping of loans granted to institutions funded from the state budget for different purposes. Within this group there are also reflected the amounts that adjust the face value of the loans to the amortized cost; allowances for impairment losses (loss of value) on loans granted to institutions funded from the state budget and for the coverage of the loss caused by payments depreciation, other than the principal (interest, commissions, etc.).
  1361 Short-term loans granted to institutions funded by the state budget
  1362 Medium-term loans granted to institutions funded by the state budget
  1363 Long-term loans granted to institutions funded by the state budget
  1366 Contra-account Adjustment to the amortized cost of loans granted to institutions funded by the state budget
  1367 Contra-account Allowances for impairment losses on loans granted to institutions funded by the state budget and payments thereof
    Accounts 1361-1363 are designated for the bookkeeping of term loans granted to institutions funded from the state budget.
    The debit of the account records the followings:
    - amount of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of accounts records the followings:
    - reimbursement of loans;
    - transfer of loans into another account of loans for a determined term;
    - writing-off on the loans and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The account has a debit balance and represents the amount of debts on loans granted to institutions funded from the state budget.
    Account 1366 is designated for the bookkeeping of the amounts that adjust the face value of the loans granted to the institutions funded from the state budget, which adjusts their value to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loan, adjusting it at the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loans granted to the institutions funded from the state budget to amortized cost, in some cases the account may have a debit balance.
    Account 1367 is designated for the bookkeeping of the allowances for impairment losses (loss of value) on loans granted to the institutions funded form the state budget and for the depreciation of the payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically only on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments thereof, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments thereof, other than the principal (interest, commissions, etc.) following the writing-off of loans and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to institutions funded from the state budget and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), on the reporting date.
1370 Loans granted to the National Social Insurance House/National Health Insurance Company
  The group is designated for the bookkeeping of loans granted to the National Social Insurance House and to National Health Insurance Company for different purposes. Within this group there are also reflected the amounts that adjust the face value of the loans to the amortized cost; allowances for impairment losses (loss of value) on loans granted to the National Social Insurance House and to National Health Insurance Company and for the coverage of the loss caused by payments depreciation, other than the principal (interest, commissions, etc.).
  1371 Short-term loans granted to the National Social Insurance House
  1372 Medium-term loans granted to the National Social Insurance House
  1373 Long-term loans granted to the National Social Insurance House
  1374 Short-term loans granted to the National Health Insurance Company
  1375 Medium-term loans granted to the National Health Insurance Company
  1376 Long-term loans granted to the National Health Insurance Company
  1378 Contra-account Adjustment to the amortized cost of loans granted to the National Social Insurance House/National Health Insurance Company
  1379 Contra-account Allowances for impairment losses on loans granted to the National Social Insurance House/National Health Insurance Company and payments thereof
    Accounts 1371-1376 are designated for the bookkeeping of term loans granted to the National Social Insurance House and to National Health Insurance Company.
    The debit of accounts records the followings:
    - amount of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of accounts records the followings:
    - reimbursement of loans;
    - transfer of loans into another account of loans for a determined term;
    - writing-off of the loans and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The accounts have a debit balance and represent the amount of debts on loans granted to the National Social Insurance House and to National Health Insurance Company.
    Account 1378 is designated for the bookkeeping of the amounts that adjust the face value of the loan granted to the National Social Insurance House/National Health Insurance Company, which adjust its value to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loan, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loans granted to the National Social Insurance House/National Health Insurance Company; however, in some cases the account may have a debit balance.
    Account 1379 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans granted to the National Social Insurance House/National Health Insurance Company and for the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically only on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit balance and represents the amount of debts on loans granted to the National Social Insurance House/National Health Insurance Company and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1380 Loans granted to the Government
  The group is designated for the bookkeeping of loans granted to the Government for different purposes. Within this group there are also reflected the amounts that adjust the face value of the loans to the amortized cost; allowance for impairment losses (loss of value) on loans granted to the Government and for the coverage of the loss caused by payments depreciation, other than the principal (interest, commissions, etc.).
  1381 Short-term loans granted to the Government
  1382 Medium-term loans granted to the Government
  1383 Long-term loans granted to the Government
  1386 Contra-account Adjustment to the amortized cost of loans granted to the Government
  1387 Contra-account Allowances for impairment losses on loans granted to the Government and payments thereof
    Accounts 1381-1383 are designated for the bookkeeping of term loans granted to the Government for different purposes.
    The debit of the accounts records the followings:
    - the amount of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of accounts records the followings:
    - reimbursement of loans;
    - transfer of loans into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The accounts have a debit balance and represent the amount of debts on term-loans granted to the Government.
    Account 1386 is designated for the bookkeeping of the amounts that adjusts the face value of loans granted to Government that adjust its value to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loan, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The balance of the account has a credit balance and represents the amounts that adjust the face value of the loan granted to the Government to the amortized cost, in some cases the account may have a debit balance.
    Account 1387 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans granted to Government and for the impairment losses on payments thereof , other than the principal (interest, commissions, etc.), which is made up periodically only on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit account and represents the value of allowances for impairment losses (loss of value) on loans granted to Government and for the impairment of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1390 Loans granted to administrative-territorial units / institutions subordinated to administrative-territorial units
  The group is designated for the bookkeeping of loans granted to administrative-territorial units and to institutions subordinated to administrative-territorial units for different purposes. Within this group there are also reflected the amounts that adjust the face value of the loans to the amortized cost; allowances for impairment losses (loss of value) on loans granted to the administrative-territorial units and to institutions subordinated to administrative-territorial units and for the coverage of the loss caused by payments depreciation, other than the principal (interest, commissions, etc.).
  1391 Short-term loans granted to administrative-territorial units
  1392 Medium-term loans granted to administrative-territorial units
  1393 Long-term loans granted to administrative-territorial units
  1394 Short-term loans granted to institutions subordinated to administrative-territorial units
  1395 Medium-term loans granted to institutions subordinated to administrative-territorial units
  1396 Long-term loans granted to institutions subordinated to administrative-territorial units
  1398 Contra-account Adjustment to the amortized cost of loans granted to administrative-territorial units/institutions subordinated to administrative-territorial units
  1399 Contra-account Allowances for impairment losses on loans granted to administrative-territorial units/institutions subordinated to administrative-territorial units and payments thereof
    Accounts 1391-1396 are designated for the bookkeeping of term loans granted to the administrative-territorial units and to institutions subordinated to them.
    The debit of the accounts records the followings:
    - the amount of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of the accounts records the followings:
    - loans reimbursement;
    - transfer of loans into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The accounts have a debit balance and represent the amount of debts on loans granted to administrative-territorial units and to institutions subordinated to administrative-territorial units.
    Account 1398 is designated for the bookkeeping of the amounts that adjust the face value of the loan granted to the administrative-territorial unit or to the institution subordinated to the administrative-territorial unit, which adjust its value to the amortized cost.
    The credit of the account records the amounts that decrease the value of loan, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loan granted to the administrative-territorial unit or to the institution subordinated to the administrative-territorial unit to the amortized cost, in some cases the account may have a debit balance.
    Account 1399 is designated for the bookkeeping of the allowances for impairment losses (loss of value) on loans granted to the administrative-territorial unit or to the institution subordinated to the administrative-territorial unit and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit account and represents the value of allowances for impairment losses (loss of value) on loans granted to the administrative-territorial unit or to the institution subordinated to the administrative-territorial unit and for the impairment of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1410 Loans granted to productive industry
  The group is designated for the bookkeeping of loans granted to the productive industry. Within this group, there are reflected the amounts that adjust the face value of the loans to the amortized cost; allowances for impairment losses (loss of value) on loans granted to the productive industry and for the coverage of the loss caused by payments depreciation, other than the principal (interest, commissions, etc.).
  1411 Short-term loans granted to productive industry
  1412 Medium-term loans granted to productive industry
  1413 Long-term loans granted to productive industry
  1416 Contra-account Adjustment to the amortized cost of the loans granted to productive industry
  1417 Contra-account Allowances for impairment losses on loans granted to productive industry and payments thereof
    Accounts 1411–1413 are designated for the bookkeeping of term loans granted for economic development and maintenance of productive industry.
    The debit of the accounts records the followings:
    - the amount of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of the accounts records the followings:
    - loans reimbursement;
    - transfer of loans into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The accounts have a debit balance and represent the amount of debts on loans granted to the productive industry.
    Account 1416 is designated for the bookkeeping of amounts that adjusts the face value of the loans granted to the productive industry that adjust its value to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loan, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loan granted to productive industry, in some cases the account may have a debit balance.
    Account 1417 is designated for the bookkeeping of the allowances for impairment losses (loss of value) on loans granted to productive industry and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments thereof, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to productive industry and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1420 Loans granted to commerce
  The group is designated for the bookkeeping of loans granted to commerce. Within this group there are also reflected the amounts that adjust the face value of the loan to the amortized cost; allowances for impairment losses (loss of value) on loans granted to commerce and for the covering of loss caused by depreciation of payments, other than the principal (interest, commissions, etc.).
  1421 Short-term loans granted to commerce
  1422 Medium-term loans granted to commerce
  1423 Long-term loans granted to commerce
  1426 Contra-account Adjustment to the amortized cost of the loans granted to commerce
  1427 Contra-account Allowances for impairment losses on loans granted to commerce and payments thereof
    Accounts 1421-1423 are designated for the bookkeeping of the term loans granted for economic development and maintenance of commerce.
    The debit of the accounts records the followings:
    - the amount of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of the accounts records the followings:
    - reimbursement of loans;
    - transfer of loans into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The accounts have a debit balance and represent the amounts of loans granted to commerce.
    Account 1426 is designated for the bookkeeping of the amounts that adjust the face value of the loan granted to commerce, witch adjust its value to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loan, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loan granted to commerce to the amortized cost, in some cases the account may have a debit balance.
    Account 1427 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans granted to commerce and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to commerce and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1430 Loans granted to financial non-banking sector
  The group is designated for the bookkeeping of loans granted to financial non-banking sector. The group reflects the amounts that adjust the face value of the loan to the amortized cost; allowances for impairment losses (loss of value) on loans granted to financial non-banking sector and for the covering of loss caused by depreciation of payments, other than the principal (interest, commissions, etc.).
  1431 Short-term loans granted to financial non-banking sector
  1432 Medium-term loans granted to financial non-banking sector
  1433 Long-term loans granted to financial non-banking sector
  1436 Contra-account Adjustment to the amortized cost of the loans granted to financial non-banking sector
  1437 Contra-account Allowances for impairment losses on loans granted to financial non-banking sector and payments thereof
    Accounts 1431-1433 are designated for the bookkeeping of the loans granted to the financial non-banking sector.
    The debit of the accounts records the followings:
    - the amount of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of the accounts records the followings:
    - reimbursement of loans;
    - transfer of loans into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The accounts have a debit balance and represent the amounts of loans granted to financial non-banking sector.
    Account 1436 is designated for the bookkeeping of the amounts that adjust the face value of the loan granted to the financial non-banking sector, which adjusts its value to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loan, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loan granted to the financial non-banking sector to the amortized cost, in some cases the account may have a debit balance.
    Account 1437 is designated to the bookkeeping of the allowances for impairment losses (loss of value) on loans granted to the financial non-banking sector and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to financial non-banking sector and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1440 Loans for the purchase/construction of buildings
  The group is designated for the bookkeeping of loans granted to individuals for the purchase/construction of buildings. Within this group there are also reflected the amounts that adjust the face value of the loan to the amortized cost; allowances for impairment losses (loss of value) on loans granted for the purchase/construction of buildings and for the coverage of loss caused by the depreciation of payments thereof, other than the principal (interest, commissions, etc.).
  1441 Short-term loans for the purchase/construction of buildings
  1442 Medium-term loans for the purchase/construction of buildings
  1443 Long-term loans for the purchase/construction of buildings
  1446 Contra-account Adjustment to the amortized cost of the loans granted to for the purchase/construction of buildings
  1447 Contra-account Allowances for impairment losses on loans granted for the purchase/construction of buildings and payments thereof
    Accounts 1441-1443 are designated for the bookkeeping of term loans granted to individuals for operations related to the purchase/construction of buildings.
    The debit of the accounts records the followings:
    - the amount of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of accounts records the followings:
    - reimbursement of loans;
    - transfer of loans into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The accounts have a debit balance and represent the amount of debts on loans granted to for the purchase/construction of buildings.
    Account 1446 is designated for the bookkeeping of the amounts that adjust the face value of loan granted for the purchase/construction of buildings, which adjust its value to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loan, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loan granted for the purchase/construction of buildings to the amortized cost, in some cases the account may have a debit balance.
    Account 1447 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans granted for the purchase/construction of buildings and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted for the purchase/construction of buildings and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1450 Loans granted to non-commercial organizations
  The group is designated for the bookkeeping of loans granted to non-commercial organizations. Within this group there are reflected the amounts that adjust the face value of the loan to the amortized cost; allowance for impairment losses (loss of value) on loans granted to non-commercial organizations and for the coverage of loss caused by the depreciation of payments thereof, other than the principal (interest, commissions, etc.).
  1451 Short-term loans granted to non-commercial organizations
  1452 Medium-term loans granted to non-commercial organizations
  1453 Long-term loans granted to non-commercial organizations
  1456 Contra-account Adjustment to the amortized cost of the loans granted to non-commercial organizations
  1457 Contra-account Allowances for impairment losses on loans granted to non-commercial organizations and payments thereof
    Accounts 1451-1453 are designated for the bookkeeping of term loans granted to non-commercial organizations.
    The debit of the accounts records the followings:
    - the amount of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of accounts records the followings:
    - reimbursement of loans;
    - transfer of loans into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The accounts have a debit balance and represent the amount of debts on loans granted to non-commercial organizations.
    Account 1456 is designated for the bookkeeping of the amounts that adjust that face value of the loan granted to non-commercial organizations, which adjust its value to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loan, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loan granted to non-commercial organizations to the amortized cost, in some cases the account may have a debit balance.
    Account 1457 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans granted to non-commercial organizations and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to non-commercial organizations and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1460 Loans granted to individuals performing an activity
  The group is designated for the bookkeeping of loans granted to individuals performing an entrepreneurial activity or other type of activity (including individual entrepreneurs, households, patent holders, notaries, lawyers, judicial executors, etc.). Within this group there are also reflected the amounts that adjust the face value of the loan to the amortized cost; allowances for impairment losses (loss of value) on loans granted to individuals performing an activity and for the coverage of loss caused by the depreciation of payments thereof, other than the principal (interest, commissions, etc.).
  1461 Short-term loans granted to individuals performing an activity
  1462 Medium-term loans granted to individuals performing an activity
  1463 Long-term loans granted to individuals performing an activity
  1466 Contra-account Adjustment to the amortized cost of the loans granted to individuals performing an activity
  1467 Contra-account Allowances for impairment losses on loans granted to individuals performing an activity and payments thereof
    Accounts 1461-1463 are designated for the bookkeeping of term loans granted to individuals performing an activity.
    The debit of the accounts records the followings:
    - the amount of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of accounts records the followings:
    - reimbursement of loans;
    - transfer of loans into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The accounts have a debit balance and represent the amount of debts on loans granted to individuals performing an activity.
    Account 1466 is designated for the bookkeeping of the amounts that adjust the face value of the loan granted to individuals performing an activity, which adjusts it to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loan, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loan granted to individuals performing an activity to the amortized cost, in some cases the account may have a debit balance.
    Account 1467 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans granted to individuals performing an activity and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to individuals performing an activity and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1470 Loans granted to transport /telecommunication and network development
  The group is designated for the bookkeeping of loans granted to transport, telecommunications and network development. Within this group there are also reflected the amounts that adjust the face value of the loan to the amortized cost; allowances for impairment losses (loss of value) on loans granted to transport, telecommunications and network development and for the coverage of loss caused by the depreciation of payments thereof, other than the principal (interest, commissions, etc.).
  1471 Short-term loans granted to transport /telecommunication and network development
  1472 Medium-term loans granted to transport /telecommunication and network development
  1473 Long-term loans granted to transport /telecommunication and network development
  1476 Contra-account Adjustment to the amortized cost of the loans granted to transport /telecommunication and network development
  1477 Contra-account Allowances for impairment losses on loans granted to transport /telecommunication and network development and payments thereof
    Accounts 1471-1473 are designated for the bookkeeping of term loans granted to transport, telecommunications and network development.
    The debit of the account records the followings:
    - the amount of granted loans;
    - transfer of loans into another account of loans for a determined term;
    The credit of accounts records the followings:
    - reimbursement of loans;
    - transfer of loans into another account of loans for a determined term;
    - writing-off of loans and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The account has a debit balance and represents the amount of debts on loans granted to transport, telecommunications and network development.
    Account 1476 is designated for the bookkeeping of the amounts that adjust the face value of the loans granted to transport, telecommunications and network development, which adjust its value to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loan, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loan granted to transport, telecommunications and network development to the amortized cost; however in some cases the account may have a debit balance.
    Account 1477 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans granted to transportation, telecommunications and network development and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments related to the granted loans, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to transport, telecommunications and network development and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1490 Other loans granted to customers
  The group is designated for the bookkeeping of all other types of loans granted to legal entities and individuals performing an entrepreneurial activity, which are not reflected in other groups of separate accounts. Within this group there are also reflected the amounts that adjust the face value of the loan to the amortized cost; allowances for impairment losses (loss of value) on loans granted to other customers and for the coverage of loss caused by the depreciation of payments thereof, other than the principal (interest, commissions, etc.).
  1491 Overdrafts granted to customers
  1492 Loans granted through card accounts (credit cards)
  1493 Discounted commercial bills of exchange
  1494 Factoring
  1495 Bills of exchange
  1496 Other loans granted to customers
  1497 Contra-account Adjustment to the amortized cost of other loans granted to customers
  1499 Contra-account Allowances for impairment losses on other loans granted to customers and payments thereof
    Account 1491 is designated for the bookkeeping of the overdraft granted to customers, which took the form of loan (stipulated in the contract).
    The debit of the account records the amount of the overdraft allowed to customers.
    The credit of the account records the followings:
    - reimbursement of the overdraft amount granted to customers;
    - transfer of the overdraft into an account of loans for a determined term;
    The account has a debit balance and represents the amount of debts on granted overdraft.
    Account 1492 is designated for the bookkeeping of money means granted by the bank to the payment card account in the form of a credit line.
    The debit of the account records the amount of money means granted in the form of loans for the payments with credit cards.
    The credit of the account records the reimbursement by customers of money means.
    The account has a debit balance and represents the amount of debts on loans granted on the card account for making payments with credit cards.
    Account 1493 is designated for the bookkeeping of credit resources placed into operations with discounted trade bills of exchange. Crediting of the holder of bills of exchange upon his/her request prior to the maturity of the bill of exchange (obtaining thus the discount, the interest and the commission).
    The debit of the account discounts the bills of exchange (purchase of bills of exchange by the bank from holders before due date).
    The credit of the account records the payment of the bills of exchange on due date (the nominal amount of the bill of exchange).
    The account has a debit balance and represents the amount of discounted (purchased) bills of exchange kept to their maturity.
    Account 1494 is designated for the bookkeeping of credit resources placed into factoring operations. The factoring represents the purchase by the bank from the supplying enterprise of the right of requesting and collecting of debts (invoices) for delivered goods and services rendered by the enterprise.
    The debit of the account records the loans granted to customers as a result of purchase of their debts purchase.
    The credit of the account records the reimbursement of loans.
    The account has a debit balance and represents the amount of purchased debts.
    Account 1495 is designated for the bookkeeping of purchased bills of exchange.
    The debit of the account records the bills purchase (record).
    The credit of the account records the amount of payment on bills.
    The account has a debit balance and represents the amount of bills purchased and held to maturity.
    Account 1496 is designated for the bookkeeping of other loans granted to customers, which cannot be reflected within other groups of loans.
    The debit of the account records the amount of other loans granted to customers.
    The credit of the account records the followings:
    - reimbursement loans;
    - writing-off of loans and payments thereof;
    - loan payoff upon the pledge transfer into the bank's possession.
    The account has a debit balance and represents the amount of debts on other loans granted to customers.
    Account 1497 is designated for the bookkeeping of the amounts that adjust the face value of other loans granted to customers, which adjust their value to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loan, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a debit balance and represents the amounts that adjust the face value of other loans granted to customers to the amortized cost, in some cases the account may have a debit balance.
    Account 1499 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans granted to customers and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments thereof, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to customers and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1510 Other loans granted to individuals
  The group is designated for the bookkeeping of loans granted to individuals (who do not practice entrepreneurial activity or other type of activity), other than the loans reflected in group 1290 and 1440. Within this group there are also reflected the amounts that adjust the face value of the loan to the amortized cost; allowance for impairment losses (loss of value) on loans granted to customers and for the coverage of loss caused by the depreciation of payments thereof, other than the principal (interest, commissions, etc.).
  1511 Overdrafts
  1512 Loans granted through card accounts (credit cards)
  1513 Loans for primary needs
  1514 Other loans granted to individuals
  1516 Contra-account Adjustment to the amortized cost on other loans granted to individuals
  1517 Contra-account Allowances for impairment losses on other loans granted to individuals and payments thereof
    Account 1511 is designated for the bookkeeping of overdraft granted to individuals, which took the form of loan (stipulated in the contract).
    The debit of the account records the amount of overdraft granted to individuals.
    The credit of the account records the followings:
    - reimbursement of overdraft granted to individuals;
    - transfer of overdraft into an account of loans for a determined term;
    The account has a debit balance and represents the amount of debts related to the overdraft granted to individuals.
    Account 1512 is designated for the bookkeeping of money means granted by the bank to individuals through credit cards.
    The debit of the account records the amount of money means granted in the form of loans following the operations/payments made with the credit card.
    The credit of the account records the money means reimbursed by the individuals.
    The account has a credit balance and represents the amount of debts on loans granted to individuals through credit cards.
    Account 1513 is designated for the bookkeeping of loans granted to individuals for primary needs – without specifying the exact purpose of use.
    The debit of the account records the amount of money means granted to individuals.
    The credit of the account records the money means reimbursed by the individuals.
    The account has a debit balance and represents the amount of debts on loans granted to individuals for primary needs.
    Account 1514 is designated for the bookkeeping of loans granted to individuals, which cannot be reflected in other accounts.
    The debit of the account records the amount of other loans granted to individuals.
    The credit of the account records the money means reimbursed by the individuals.
    The account has a debit balance and represents the amount of debts on other loans granted to individuals.
    Account 1516 is designated for the bookkeeping of the amounts that adjust the face value of the loan granted to individuals, which adjust its value to the amortized cost.
    The credit of the account records the amounts that decrease the value of the loan, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of the loan granted to individuals to the amortized cost, in some cases it may have a debit balance.
    Account 1517 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans granted to individuals and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on loans/payments related to the loans, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on loans/payments thereof, other than the principal (interest, commissions, etc.) following the writing-off of loan and payments thereof.
    The account has a credit balance and represents the value of allowances for impairment losses (loss of value) on loans granted to individuals and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1530 Finance lease
  The group is designated for the bookkeeping of the bank's claims on other banks and customers on the extended finance lease, according to stipulations set out by the legislation on finance lease in force. Within this group there are also reflected the amounts that adjust the face value of the lease to the amortized cost; allowances for impairment losses (loss of value) on finance lease and the depreciation of payments thereof, other than the principal (interest, commissions, etc.).
  1531 Finance lease to other banks
  1532 Finance lease to customers
  1535 Contra-account Adjustment to the amortized cost of finance lease
  1536 Contra-account Allowances for impairment losses on finance lease and payments thereof
    Accounts 1531-1532 are designated for the bookkeeping of the finance lease granted to banks and customers.
    The debit of the accounts records the value of the finance lease granted to other banks and customers.
    The credit of the accounts records the followings:
    - reimbursement (payment) of debts by other banks and customers;
    - writing-off of finance lease and payments thereof;
    - loans payoff upon the pledge transfer into the bank's possession.
    The accounts have a debit balance and represent the value of finance lease granted to banks and to customers.
    Account 1535 is designated for the bookkeeping of the amounts that adjust the face value of finance lease to the amortized cost.
    The credit of the account records the amounts that decrease the value of leasing, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the value of leasing, adjusting it to the amortized cost.
    The account has a credit balance and represents the amounts that adjust the face value of finance lease to the amortized cost, in some cases it may have a debit balance.
    Account 1536 is designated for the bookkeeping of the allowances for impairment losses (loss of value) on finance lease and the depreciation of payments thereof, other than the principal (interest, commissions, etc.), which is made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on finance lease;
    - formation/increase of allowances for impairment losses on payments depreciation related to the granted finance lease, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on finance lease/payments thereof, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on finance lease/payments thereof, other than the principal (interest, commissions, etc.) following the writing-off of lease and payments thereof.
    The account has a credit balance and represents the amount of allowances for impairment losses (loss of value) on finance lease and the depreciation of payments thereof, other than the principal (interest, commissions, etc.) on the reporting date.
1550 Investment property
  The group is designated for the bookkeeping of investment property held by the bank with to earn rentals and for capital appreciation, as well as for the bookkeeping of allowances for impairment losses (loss of value) on investment property.
  1551 Investment property held to earn rentals
  1552 Investment property for capital appreciation
  1553 Contra-account Allowances for impairment losses on investment property
    Accounts 1551-1552 are designated for the bookkeeping of investment property held by the bank to earn rentals and for capital appreciation, and for the bookkeeping of transfers of tangible assets and fixed assets held for sale to the category of investment property and vice versa, only in case of changes in use, according to IAS 40.
    The debit of the accounts records the value of investment property held by the bank to earn rentals and for capital appreciation and for increasing the value following the revaluation.
    The credit of the accounts records the investment property written-off as a result of sale, transfer to the category of tangible assets or writing-off and the decrease of value following the revaluation.
    The accounts have a debit balance and represent the value of all investment property held by the bank to earn rentals and for capital appreciation.
    Account 1553 is designated for the bookkeeping of the allowances for impairment losses (loss of value) on investment property.
    The credit of the account records the formation/increase of allowances for impairment losses on investment property.
    The debit of the account records the followings:
- decrease of allowances for impairment losses on investment property;
- annulment of allowances for impairment losses on investment property in case of writing-off of disused assets (decommission, sale, deterioration).
    The account has credit balance and represents the amount of allowances for impairment losses (loss of value) on investment property on the reporting date.
1560 Investments in entities
  The group is designated for the bookkeeping of investments performed by the bank in entities.
  1561 Investments in subsidiaries
  1562 Investments in associated entities
  1563 Investments in joint ventures
    Account 1561 is designated for the bookkeeping of investments in bank’s subsidiaries.
    The debit of the account records the followings:
    - investments at initial recognition;
    - investments increase;
    - classification in this group of investments past from other groups (1562, 1563), provided that the classification conditions have been met;
    - cessation of classifying the investments as held-for-sale.
    The credit of the account records the followings:
    - classification of investments as held-for-sale;
    - classification of investments as assets available for sale in case of loss of control over a subsidiary, according to IFRS 10, at the same time meeting the classifications conditions to be included into the investment accounts 1562 and 1563;
    - decrease of investments;
    - classification of investments into the accounts 1562, 1563 in case of loss of control over a subsidiary;
    - value of disposed and written off investments.
    The account has a debit balance and represents the value of all investments performed by the bank in its subsidiaries.
    Account 1562 is designated for the bookkeeping of investments performed by the bank in associated entities.
    The debit of the account records the followings:
    - investments at initial recognition;
    - investments increase;
    - classification in this group of investments past from other groups (1561 and 1563), provided that the classification conditions have been met;
    - cessation of classifying the investments as held-for-sale.
    The credit of the account records the followings:
    - classification of investments as held-for-sale;
    - classification of investments as assets available for sale in case of a less significant influence over an associated entity, and, at the same time the classifications conditions to be included into the investment accounts 1561 and 1563 are not met;
    - classification of investments into the accounts 1561 and 1563;
    - decrease of investments;
    - value of disposed and written off investments.
    The account has a debit balance and represents the value of all investments performed by the bank in associated entities.
    Account 1563 is designated for the bookkeeping of investments performed by the bank in joint ventures.
    The debit of the account records the followings:
    - investments at initial recognition;
    - investments increase;
    - classification in this group of investments past from other groups (1561 and 1562);
    - cessation of classifying the shareholdings in jointly controlled entities as held for sale.
    The credit of the account records the followings:
    - classification of investments as held-for-sale;
    - classification of investments as assets available for sale in case of a no longer joint control, and, at the same time the classifications conditions to be included into the investment accounts 1561 and 1562 are not met;
    - classification of investments into the accounts 1561, 1562 and 1160;
    - value of disposed and written off investments.
    The account has a debit balance and represents the value of all investments performed by the bank in joint ventures.
1600 Tangible assets
  The group is designated for the bookkeeping of a set of items or of one item determined as tangible assets and met the conditions of greater value than the limit set by law and the normal period of use is over one year. The bank's tangible item means land, buildings, edifices, furniture, equipment, transport means, and other tangible assets under construction, received in finance lease and means to improve the leased assets. Capital investments for the improvement of leased tangible assets shall be reflected within this group. There shall be also reflected the allowances for impairment losses (loss of value) on tangible assets.
  1601 Land
  1602 Tangible assets in progress
  1603 Buildings and edifices
  1604 Furniture and equipment
  1605 Transport means
  1606 Improvements of leased assets
  1608 Tangible assets held under a finance leases
  1609 Other tangible assets
  1611 Contra-account Allowances for impairment losses on tangible assets
    Account 1601 is designated for the bookkeeping of all lands existing in the patrimony of the bank.
    The debit of the account records the lands procurement at their purchase value or revalued value.
    The credit of the account records the exit value of lands.
    The account has a debit balance and represents the value of lands.
    Account 1602 is designated for the bookkeeping of expenses incurred by the bank, as the beneficiary of the tangible assets, for the creation of tangible assets over a long-standing process: purchase, assembly and installation of equipment requiring assembling, equipment and other items that do not require assembly until the moment of their putting into operation building of new units, reconstruction and extension of the bank, modernization of tangible assets in service.
    The debit of the account records the amount of expenses on building and assembling works related to the creation of tangible assets, including the value of the equipment requiring assembling, equipment and other items that do not require assembling until the moment of putting into operation.
    The credit of the account records the initial book value of tangible assets into operation, further capital investments related to the increase of the respective assets value, as well as the writing-off of the balance sheet value of tangible assets under execution (transfer on a free basis, sale, and natural disasters).
    The account has a debit balance and represents the value of tangible assets under execution.
    Accounts 1603–1605, 1609 are designated for the generalization of information on the existence and movement of tangible assets (buildings, edifices, furniture, equipment, transport means, and other tangible assets) existing in the patrimony of the bank.
    The debit of the accounts records the cost of tangible assets (purchased/generated internally) at initial recognition, the increase of the value following further investments capitalization, the increase in value following the revaluation and reclassification of tangible assets (or disposal groups) held for sale and property investments as tangible assets, in case of changes in use.
    The credit of the accounts records the followings:
- exit value of tangible assets (obsolescence, sale, etc.);
- book value of tangible assets classified as investment property or tangible assets (or disposal groups) held for sale;
- reduction of the book value of tangible assets following the impairment;
- cassation of the depreciation accumulated over the period of effective operation of tangible assets;
- settlement of the depreciation accumulated in case of revaluation, in case of classification of tangible assets as tangible assets (or disposal groups) held for sale and investment property (depending on the provisions of accounting policies), etc.
    The account has a debit balance and represents the value of tangible assets existing in the patrimony of the bank.
    Account 1606 is designated for the bookkeeping of the reparation and other improvements of assets (subject to depreciation) that do not belong to the bank, under a finance lease or operating lease for an established term.
    The debit of the account records the value of the improvement of means under a finance lease or operating lease. The given amount shall be depreciated for the period set out in the contract.
    The credit of the account records the writing-off of the improvement value of means taken under a finance lease or operating lease.
    The account has a debit balance and represents the value of all improvements performed by the bank of assets taken under a finance lease or operating lease.
    Account 1608 is designated for the bookkeeping of tangible assets under a finance lease.
    The debit of the account records the contractual value of tangible assets under a finance lease.
    The credit of the account records the followings:
    - transfer of tangible assets under the possession of lessee after the expiration of lease;
    - cassation of amortization in case of refund of tangible assets to the lessor after the expiration of lease;
    - cassation of exit value of tangible assets following the deterioration, theft, natural disasters etc.
    The account has a debit balance and represents the value of tangible assets under finance lease.
    Account 1611 is designated for the bookkeeping of allowances of impairment losses (loss of value) on tangible assets.
    The credit of the account records the formation/increase of allowances for impairment losses on tangible assets, except the case when the asset is calculated on revalued value.
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on tangible assets;
    - cancellation of allowances for impairment losses on tangible assets, in case of obsolescence of assets (decommission, sale, deterioration).
    The account has a credit balance and represents the amount of allowances for impairment losses (loss of value) on tangible assets on the reporting date.
1630 Intangible assets
  The group is designated for the bookkeeping of intangible assets held by the bank (patents, licenses, trademarks, inventions, software, land use rights, edifices, and other tangible assets). Within this group there are also reflected the intangible assets taken in lease, goodwill acquired as a result of merger or acquisition of an entity, and the allowances for impairment losses (loss of value) on intangible assets.
  1631 Intangible assets
  1632 Intangible assets in progress
  1633 Goodwill
  1634 Contra-account Allowances for impairment losses on intangible assets
    Account 1631 is designated for the bookkeeping of existence, purchase of intangible assets as well as their exit value and other movements within the patrimony of the bank.
    The debit of the account records the initial book value or the revalued value of intangible assets purchased from third parties and created by the bank.
    The credit of the account records the followings:
    - sale of intangible assets;
    - cassation of exist value of intangible assets (sales, deteriorations, thefts, etc.);
    - cassation of the value of intangible assets transferred on a free basis;
    - reduction of the value of intangible assets in case of their impairment.
    The account has a debit balance and represents the value of intangible assets owned by bank.
    Account 1632 is designated for the bookkeeping of expenses incurred by the bank for the creation of intangible assets over a long-standing process.
    The debit of the account records the amount of money means invested for the creation of intangible assets, the amount of subsequent improvements.
    The credit of the account records the initial value of intangible assets put into commission, transferred on a free basis or sold.
    The account has a debit balance and represents the accumulated expenses related to the creation of the intangible asset prior to putting into operation.
    Account 1633 is designated for the bookkeeping of goodwill acquired as a result of merger or acquisition of an entity.
    The debit of the account records the acquired goodwill.
    The credit of the account records the amortization of the goodwill.
    The account has a debit balance and represents the acquired goodwill.
    Account 1634 is designated for the bookkeeping of allowances for impairment losses (loss of value) on intangible assets.
    The credit of the account records the formation/increase of allowances for impairment losses on intangible assets, except when the asset is calculated on revalued value.
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on intangible assets;
    - cancellation of allowances for impairment losses on intangible assets in case of obsolescence of assets (disuse, sale, deterioration).
    The account has a credit balance and represents the amount of allowances for impairment losses (loss of value) on intangible assets on the reporting date.
1660 Inventories of materials and other consumables
  The group is designated for the bookkeeping of low-value and short-term assets in the warehouse and into operation (according to the Accounting policy of the bank for the reporting year), non-monetary values (non-monetary precious stones and metals) held by the bank, for the bookkeeping of the difference between the cost and face value of commemorative and jubilee banknotes and coins, as well as other materials and consumables. Within this group, there are also reflected the funds reserved to cover the reduction of book value of inventories.
  1661 Low-value and short-term assets put into operation
  1662 Non-monetary values
  1663 Other inventories of materials and other consumables
  1664 Contra-account Allowances for impairment losses on inventories
    Account 1661 is designated for the bookkeeping of existence and movements of low value and short-term assets put into operation, according to the Accounting policy of the bank for the reporting year, in case of setting a materiality threshold.
    The debit of the account records the value of the low value and short-term assets put into operation, excess finding upon the inventory.
    The credit of the account records the exit value of the low value and short-term assets and the gaps upon the inventory.
    The account has a debit balance and represents the value of low value and short-term assets put into operation.
    Account 1662 is designated for the bookkeeping of non-monetary values (non-monetary precious stones and metals) held by the bank, and for the bookkeeping of the difference between the cost and face value of the commemorative and jubilee banknotes and coins.
    The debit of the account records the initial value of the non-monetary precious stones and metals and the difference between the cost and face value of the commemorative and jubilee banknotes and coins.
    The credit of the account records the exit value of the non-monetary precious stones and metals.
    The account has a debit balance and represents the value of non-monetary precious stones and metals held by the bank and the difference between the cost and face value of the commemorative and jubilee banknotes and coins.
    Account 1663 is designated for the bookkeeping of other inventories of materials and consumables (fuel, building materials, spare parts and completing articles), low-value and short-term assets purchased and in stock.
    The debit of the account records the initial value of other inventories of materials and consumables, low-value and short-term assets purchased, received on a free basis, found excess upon inventories.
    The credit of the account records the followings:
    - the writing-off of other inventories of materials and consumables (sale, gaps found upon inventories, etc.).
    - transfer to the consumption or expenses of the low value and short-term assets, upon transmission in administration through their use, and putting them into operation;
    The account has a debit balance and represents the value of other inventories of materials and consumables in stock.
    Account 1664 is designated for the bookkeeping of funds reserved to cover the reduction of book value of inventories.
    The credit of the account records the funds reserved to cover the reduction of book value of inventories.
    The debit of the account records the resumption of the reduction of book value of inventories and all related losses.
    The account has a credit balance and represents the funds reserved to cover the reduction of book value of inventories on the reporting date.
1670 Contra-account Depreciation of investment property
  The group is designated for the bookkeeping of the depreciation of investment property held to earn rentals and for capital appreciation and for the bookkeeping of other payments accumulated that change the carrying amount of investment property.
  1671 Contra-account Depreciation of investment property held to earn rentals
  1672 Contra-account Depreciation of investment property for capital appreciation
    Accounts 1671 and 1672 are designated for the bookkeeping of the depreciation of investment property held to earn rentals and for capital appreciation.
    The credit of the accounts records the followings:
    - amount of the monthly calculated depreciation of investment property;
    - recalculation of the depreciation amount upon revaluation (increase) of investment property, in case of calculating on revalued value;
    - other payments accumulated that change the carrying amount of investment property.
    The debit of the accounts records the followings:
    - writing-off of the calculated depreciation amount of disposal of investment property;
    - transfer of assets held to earn rentals to the accounts of assets for personal use.
    The accounts have a credit balance and represent the calculated depreciation of investment property held to earn rentals and for capital appreciation and the amount of other payments accumulated that change the carrying amount of investment property.
1680 Contra-account Depreciation/amortization of tangible/intangible assets
  The group is designated for the bookkeeping of the depreciation of buildings, edifices, furniture, equipment, transport means, the improvement value of leased means, tangible assets received in finance lease and other tangible assets, intangible assets and low value and short term assets held under the bank's possession and patrimony, and other payments accumulated that change the carrying amount of investment property.
  This group is made up of contra-accounts that are deducted from tangible assets upon financial statements preparation.
  1683 Contra-account Depreciation of buildings
  1684 Contra-account Depreciation of furniture and equipment
  1685 Contra-account Depreciation of transport means
  1686 Contra-account Amortization of improvements of leased assets
  1688 Contra-account Depreciation of tangible assets held under a finance lease
  1689 Contra-account Depreciation of other tangible assets
  1691 Contra-account Amortization of intangible assets
  1692 Contra-account Amortization of low-value and short-term assets
    Account 1683 is designated for the bookkeeping of the depreciation calculated on buildings and edifices under the patrimony of the bank.
    The credit of the account records the followings:
    - monthly calculation of the depreciation of the bank's buildings and edifices;
    - amount of depreciation of tangible assets previously classified as tangible assets (or disposal groups) held for sale;
    - recalculation of the amount of the depreciation calculated at the moment of the revaluation (increase) of the assets value.
    The debit of the account records the recalculation or settlement of the amount of depreciation at the moment of revaluation (decrease) of the assets’ value (according to accounting policies), settlement of depreciation in case of reclassification of tangible assets and writing-off of the amount of the depreciation calculated on assets taken out of operation (taking out of commission, sale, deterioration).
    The account has a credit balance and represents the amount of the depreciation calculated on the bank's existent buildings and edifices.
    Account 1684 is designated for the bookkeeping of the depreciation calculated on furniture and equipment under the patrimony of the bank.
    The credit of the account records the followings:
    - monthly calculation of the depreciation of furniture and equipment of the bank;
    - amount of depreciation of tangible assets previously classified as tangible assets (or disposal groups) held for sale;
    - recalculation of the amount of depreciation calculated at the moment of revaluation (increase) of the assets value.
    The debit of the account records the recalculation or settlement of the amount of depreciation at the moment of revaluation (decrease) of the assets’ value (according to accounting policies), settlement of depreciation in case of reclassification of tangible assets and writing-off of the amount of depreciation calculated on assets out of operation (taking out of commission, sale, deterioration).
    The account has a credit balance and represents the amount of the depreciation calculated on the existent furniture and equipment.
    Account 1685 is designated for the bookkeeping of the depreciation calculated on transport means under the patrimony of the bank.
    The credit of the account records the followings:
    - monthly calculation of the depreciation of transport means;
    - amount of depreciation of tangible assets previously classified as tangible assets (or disposal groups) held for sale;
    - recalculation of the amount of depreciation calculated at the moment of the revaluation (increase) of assets value.
    The debit of accounts records the recalculation or settlement of the amount of depreciation at the moment of revaluation (decrease) of the assets’ value (according to accounting policies), settlement of depreciation in case of reclassification of tangible assets and writing-off of the amount of the depreciation calculated on assets taken out of operation (taking out of commission, sale, deterioration).
    The account has a credit balance and represents the amount of the depreciation calculated on existent transport means.
    Account 1686 is designated for the bookkeeping of the depreciation calculated on the improvement of means rented by the bank.
    The credit of the account records the amount of the depreciation calculated on the improvement of leased assets.
    The debit of the account records the writing-off of the amount of the depreciation calculated on assets taken out of operation (taking out of commission, sale, deterioration).
    The account has a credit balance and represents the amount of the depreciation calculated on the improvement assets leased by the bank.
    Account 1688 is designated for the bookkeeping of the depreciation calculated on tangible assets received in finance lease.
    The credit of the account records the amount of the depreciation calculated monthly on tangible assets taken in finance lease.
    The debit of the account records the writing-off of the amount of the depreciation calculated on assets taken out of operation (taking out of commission, sale, deterioration). Obtaining of the right of ownership (purchase) on tangible assets taken in finance lease.
    The account has a credit balance and represents the amount of the depreciation calculated on tangible assets received in finance lease.
    Account 1689 is designated for the bookkeeping of the depreciation calculated on other tangible assets.
    The credit of the account records the followings:
    - monthly depreciation amount calculated on tangible assets;
    - amount of depreciation of tangible assets previously classified as tangible assets (or disposal groups) held for sale;
    - recalculation of the depreciation amount calculated at the moment of revaluation (increase) of assets value.
    The debit of the account records the recalculation or settlement of the amount of depreciation at the moment of revaluation (decrease) of the assets’ value (according to accounting policies), settlement of depreciation in case of reclassification of tangible assets and writing-off of the amount of the depreciation calculated on assets taken out of commission (taking out of commission, sale, deterioration, etc.).
    The account has a credit balance and represents the amount of the depreciation accumulated on other tangible assets.
    Account 1691 is designated for the bookkeeping of the amortization calculated on intangible assets.
    The credit of the account records the followings:
    - monthly amortization amount calculated on intangible assets;
    - recalculation of the amortization amount calculated at the moment of revaluation of intangible assets.
    The debit of the account records the writing-off of the amortization amount calculated on assets taken out of operation (taking out of commission, sale, deterioration, etc.).
    The account has a credit balance and represents the amortization amount calculated on intangible assets.
    Account 1692 is designated for the bookkeeping of the amortization amount calculated on low value and short-term assets into operation, according to the Accounting policy of the bank for the reporting year, in case of setting a materiality threshold.
    The credit of the account records the amount of the amortization amount calculated monthly on low value and short-term assets upon their putting in operation.
    The debit of the account records the writing-off of the amortization amount calculated on assets taken out of operation (taking out of commission, sale, deterioration, etc.).
    The account has a credit balance and represents the amortization amount calculated on low value and short-term assets.
1700 Accrued interest and other receivables
  The group is designated for the bookkeeping of accrued interest to be collected by the bank. The interest shall be accrued for all types of interest-related incomes. Within this group there may be also reflected the accrued income (non-interest related) on banking operations that are carried out continuously during the reporting period (providing collection services, account service, etc.).
  1701 Accrued interest on “Nostro” accounts
  1704 Accrued interest on overnight placements
  1706 Accrued interest on sight pledged-placements
  1707 Accrued interest on term placements with banks
  1711 Accrued interest on financial assets at fair value through profit or loss
  1712 Accrued interest on financial assets available for sale
  1713 Accrued interest on financial assets held to maturity securities
  1715 Accrued interest on “REPO” agreements
  1716 Accrued interest on loans granted to agriculture
  1717 Accrued interest on loans granted to food industry
  1719 Accrued interest on loans to constructions sector
  1722 Accrued interest on consumption loans
  1723 Accrued interest on loans granted to financial non-banking sector
  1724 Accrued interest on loans granted to non-commercial organizations
  1725 Accrued interest on loans granted to energy industry
  1727 Accrued interest on overnight loans granted to banks
  1728 Accrued interest on loans granted to banks
  1731 Accrued interest on loans granted to Government
  1732 Accrued interest on loans granted to administrative-territorial units/institutions subordinated to administrative-territorial units
  1733 Accrued interest on loans to the National Social Insurance House/National Health Insurance Company
  1734 Accrued interest on loans granted to productive industry
  1735 Accrued interest on loans granted to institutions funded by the state budget
  1736 Accrued interest on loans granted to commerce field
  1737 Accrued interest on loans for the purchase/construction of buildings
  1741 Accrued interest on loans to transport /telecommunication and network development
  1742 Accrued interest on loans granted to services sector
  1743 Accrued interest on other loans granted to customers
  1744 Accrued interest on loans granted to the bank’s head office and to branches thereof
  1746 Accrued interest on finance lease
  1751 Accrued interest on investment property
  1752 Accrued interest on placements with head office and branches
  1753 Non-interest-related accrued commissions
  1754 Non-interest-related accrued income
  1755 Accrued interest (discount/premium) to be received from operations with derivative financial instruments
  1756 Accrued interest on loans granted to individuals performing an activity
  1757 Accrued interest on other loans granted to individuals
  1758 Interest-related accrued commissions
    Account 1701 is designated for the bookkeeping of calculation and collection of interests calculated to be received on “Nostro” accounts opened by the bank with other banks, including the National Bank.
    The debit of the account records the accrual of interests to be received by the bank.
    The credit of the account records the amount of collected and accrued interests or the writing-off.
    The account has a debit balance and represents the amount of interest accrued on “Nostro” accounts, but not received yet.
    Accounts 1704-1707, 1752 are designated for the bookkeeping of calculation and collection of accrued interests to be received on placements performed by the bank with other banks, including the National Bank.
    The debit of accounts records the calculation of interests to be received by the bank.
    The credit of accounts records the amount of collected and accrued interests or the writing-off.
    The accounts have a debit balance and represent the amount of interests accrued on performed placements, but not received yet.
    Accounts 1711-1713 are designated for the bookkeeping of calculation and collection of accrual of interests on financial assets at fair value through profit or loss, available for sale and securities held until maturity.
    The debit of accounts records the accrual of interests to be received by the bank.
    The credit of accounts records the amount of collected and accrual of interests or the writing-off.
    The accounts have a debit balance and represent the amount of accrual of interests on financial assets at fair value through profit or loss, available for sale and securities held until maturity, but not received yet.
    Account 1715 is designated for the bookkeeping of calculation, collection, and cancellation of the accrual of interests on REPO agreements.
    The debit of the accounts records the monthly calculation of interests to be received by the bank.
    The credit of accounts records the collection of the amount of accrued interests or the writing-off.
    The account has a debit balance and represents the amount of interests accrued on REPO agreements, but not received yet.
    Accounts 1716-1743 are designated for the bookkeeping of calculation, collection, cancellation of interests received on granted loans.
    The debit of the accounts records the monthly calculation of interests to be received by the bank.
    The credit of the accounts records the collection of the amount of accrued interests or the writing-off.
    The accounts have a debit balance and represent the amount of interests accrued on granted loans, but not received yet.
    Account 1744 is designated for the bookkeeping of calculation, collection and cancellation of interests received on loans granted between the bank’s head office and branches thereof.
    The debit of the account records the monthly interests received by the bank’s head office from branches thereof.
    The credit of the account records the collection of the amount of accrued interests or the writing-off.
    The account has a debit account and represents the amount of the interests accrued on loans granted to the bank’s head office and to branches thereof, not received yet.
    Account 1746 is designated for the bookkeeping of calculation, collection, annulment of interests received on loans granted on finance lease.
    The debit of the account records the monthly calculation of interests to be received by the bank.
    The credit of the account records the collection of the amount of calculated interests or the writing-off.
    The account has a debit balance and represents the amount of interests accrued on loans granted on finance lease, but not received yet.
    Accounts 1751 are designated for the bookkeeping of accrual and collection of interests received on real estate investments.
    The debit of the account records the calculation of interests to be received by the bank.
    The credit of the account records the amount of collected accrued interests or the writing-off.
    The account has a debit balance and represents the amount of accrual of interests on real estate investments.
    Account 1753 is designated for the bookkeeping of accrual and collection of commissions on banking operations in case the bank is entitled to obtain the commission and there is a real possibility to exactly determine the amount of commission.
    The debit of the account records the accrual of commissions to be received by the bank.
    The credit of the account records the amount of collected and accrued commissions or the writing-off.
    The account has a debit balance and represents the amount of accrued commissions.
    Account 1754 is designated for the bookkeeping of accrual and collection of income on banking operations (lease and other services rendered by the bank) in case the bank is entitled to obtain non-interest related income and there is a real possibility to determine exactly the amount to be received.
    The debit of the account records the calculation of incomes to be received by the bank.
    The credit of the account records the receipt of previously calculated income or the writing-off.
    The account has a debit balance and represents the amount of non-interest related income calculated but not received yet.
    Account 1755 is designated for the bookkeeping of accrued interest (discount/premium) to be received in national currency or foreign currency from derivatives transactions.
    The debit of the account records the amounts of accrued interest (discount/premium) to be received in national currency or foreign currency from derivatives transactions.
    The credit of the account records the amounts of accrued interest (discount/premium) to be received in national currency or foreign currency from derivatives transactions transferred to the conversion and adjustment accounts at the settlement date.
    The account has a debit balance and represents the amount of calculated interest (discount/premium) to be received in national currency or foreign currency from derivatives transactions.
    Account 1756 is designated for the bookkeeping of accrued interest on loans granted to individuals performing an activity.
    The debit of the account records the amount of accrued interest to be received by the bank.
    The credit of the account records the amounts of accrued interest or the writing-off.
    The account has a debit balance and represents the amount of accrued interest to be received.
    Account 1757 is designated for the bookkeeping of calculated interest on loans granted to individuals.
    The debit of the account records the amount of accrued interest to be received by the bank.
    The credit of the account records the amounts of calculated interest or the writing-off.
    The account has a debit balance and represents the amount of calculated interest to be received.
    Account 1758 is designated for the bookkeeping of accrual and collection of interest-related commissions on banking operations in case the bank is entitled to obtain the commission and there is a real possibility to determine exactly the amount of commission.
    The debit of the account records the accrual of interest-related commissions to be received by the bank.
    The credit of the account records the amount of accrued commissions or the writing-off.
    The account has a debit balance and represents the amount of accrued commissions.
1760 Prepaid expenses
  The group is designated for the bookkeeping of interests on paid in advance loans and deposits, other advance payments (lease payment, subscription payment for newspapers, magazines, etc.), advance payments in the budget.
  1761 Prepaid interest on loans and received deposits
  1762 Prepaid payments to the budget
  1763 Other prepaid expenses
    Account 1761 is designated for the bookkeeping of advance payments of interests on loans and deposits relating to future periods but occurred during the reporting period.
    The debit of the account records the performed payments related to the future period.
    The credit of the account records the writing-off of amounts paid in advance during the respective reporting period (relating to).
    The account has a debit balance and represents the interest payments on loans and deposits paid in advance by the bank.
    Account 1762 is designated for the bookkeeping of advance payments in the budget paid over the reporting year prior to the final calculation of income tax.
    The debit of the account records the payment of income tax paid in advance.
    The credit of the account records the correction of the final calculation (at year-end) of the income tax.
    The account has a debit balance and represents the amount of all payments in the budget made in advance by the bank.
    Account 1763 is designated for the bookkeeping of other anticipated expenses (payments for the future period, but that occurred during the reporting period, the value of batteries and tires in service, etc.).
    The debit of the account records the followings:
    - payments for the future period that occurred during the reporting period;
    - value of batteries and tires in service;
    - amount of other anticipated expenses;
    The credit of the account records the followings:
    - writing-off of anticipated expenses during the reporting period (relating to);
    - distribution as expenses of a share from the value of the used batteries and tires;
    - exit value of batteries and tires;
    The account has a debit balance and represents the amount of other expenses in advance.
1790 Transit and suspended accounts
  The group is designated for the bookkeeping of transit, suspended and doubtful amounts until their clarification and corresponding measures undertaking.
  1791 Clearing and transit amounts
  1792 Amounts to be dealt with
  1793 Unidentified amounts
  1797 Operations with payment cards
    Account 1791 is designated for the bookkeeping of money means related to transfers through rapid money transfer systems and to other money means deposited or transferred with the purpose of their further registration into the current account, into another account or cash issue.
    The debit of the account records the clearing amounts, transit amounts, including traveller’s cheques purchased from clients and delivered to issuing banks to receive foreign exchange coverage.
    The credit of the account records the receipt of clearing amounts, transit amounts transferred according to their destination, including traveller’s cheques for which the foreign exchange coverage was received.
    The account has a debit balance and represents the amount of money means necessary to be transferred according to its destination.
    Accounts 1792-1793 are designated for the bookkeeping of money means with no sufficient description for processing.
    The debit of the accounts records the unclarified amounts, which cannot be reflected temporarily in other accounts.
    The credit of the accounts records the amounts returned or clarified.
    The accounts have a debit balance and represent the amount of unclarified money means, which cannot be reflected temporarily in other accounts.
    Account 1797 is designated for the bookkeeping of bank’s claims related to payment card operations.
    The debit of the account records the amounts of bank’s claims related to payment card operations.
    The credit of the account records the payment /writing-off of claims related to payment card operations.
    The account has a debit balance and represents the amount of claims related to payment card operations.
1800 Other assets
  The group is designated for the bookkeeping of other assets, which cannot be reflected in the above-mentioned accounts.
  1801 Current receivables on income taxes
  1802 Other settlements with budget
  1803 Debtors on capital investments
  1804 Settlements with employees of the bank
  1805 Settlements with other individuals and legal entities
  1806 Settlements related to the purchase/sale of securities and foreign currency
  1807 Debtors on documentary settlements
  1808 Dividends receivable
  1809 Tangible assets (or disposal groups) held for sale
  1811 Assets taken into possession/purchased for sale
  1812 Other assets
  1813 Deferred receivables on income taxes
  1814 Purchased interest on securities
  1815 Settlements with the NBM
  1816 Settlements related to intangible assets
  1818 Settlements related to sale of other assets
    Account 1801 is designated for the bookkeeping of current claims on tax income.
    The debit of the account records the current claims on tax income.
    The credit of the account records the payment of claims from the state budget, the bank's debts clearing on the account of claims.
    The account has a debit balance and represents all current claims on income tax of the bank.
    Account 1802 is designated for the bookkeeping of other settlements with the budget on: general state and local taxes (real estate tax, VAT from rendered services, VAT receivable), other payments related to the budget (including economic sanctions).
    The debit of the account records the amounts paid in advance to the budget, VAT amounts related to invoices to be recovered, other payments to be received by the bank.
    The credit of the account records the amounts transferred to the account for debt payment, amounts recovered from the budget, the bank's debts setoff on claims' account.
    The account has a debit balance and represents the claims to the bank.
    Account 1803 is designated for the bookkeeping of advance payments to suppliers, entrepreneurs, etc., for long-term tangible assets, for the works to be carried out and services related to capital investments, for construction works (reconstruction) and assembling related to tangible assets creation.
    The debit of the account records the amounts of advance payments transferred to:
- suppliers for tangible assets to be received;
- entrepreneurs for works, orders to be executed;
- other settlements.
    The credit of the account records the writing-off of advances, advance payments upon:
- tangible assets receipt;
- execution of works by entrepreneurs;
- return of money means by suppliers, entrepreneurs;
- other settlements.
    The account has a debit balance and represents all claims on capital investments.
    Account 1804 is designated for the bookkeeping of advance payments to the bank's employees.
    The debit of the account records the amounts of remuneration advances, business trips advances, gap amounts identified and due from guilty employees and other claims of the bank's employees.
    The credit of the account records the claims paid by the employees, the bank's debts setoff to employees on the account of claims.
    The balance of the account represents all debts of employees in favour of the bank.
    Account 1805 is designated for the bookkeeping of settlements with other individuals and legal entities, advance payment for materials procurement and services.
    The debit of the account records the claims of individuals and legal entities to the bank.
    The credit of the account records the payment of claims by individuals and legal entities.
    The account has a debit balance and represents all debts of other individuals and legal entities to the bank.
    Account 1806 is designated for the bookkeeping of settlements on operations of securities and foreign currency purchase/sale.
    The debit of the account records the amounts of transferred advance payments (reservation of money means).
    The credit of the account records the reimbursement of advance payments or operations carrying out.
    The account has a debit balance and represents all debts to the bank related to the operations of securities and foreign currency purchase/sale.
    Account 1807 is designated for the bookkeeping of the claims of clients and/or of the correspondent banks for documentary operations (documentary letters of credit, collection, checks, bills of exchange, etc.).
    The debit of the account records the amounts of advances, advance payments, documentary letters of credit provision, and other debtors' payments related to documentary settlements.
    The credit of the account records the payment or the reimbursement of the amounts related to documentary settlements.
    The account has a debit balance and represents all debts of clients related to documentary settlements to the bank.
    Account 1808 is designated for the bookkeeping of accrued dividends, but not paid yet.
    The debit of the account records the amounts of accrual of dividends to be received.
    The credit of the account records the amounts of received dividends, the writing-off of the amounts of dividends not to be received.
    The account has a debit balance and represents all debts of the clients regarding the dividends to be received.
    Accounts 1809 is designated for the bookkeeping of tangible assets (or disposal groups) of the bank classified as held for sale from tangible assets’ group and may be subject to reclassification as held for use in the respective asset accounts. An asset classified as held for sale will be valued at the lowest value of carrying amount and fair value minus any possible costs arising from sale.
    The debit of the account records the tangible assets value (or disposal groups) classified as held for sale.
    The credit of the account records the followings:
- sale of tangible assets (or disposal groups) classified as held for sale;
- termination of classification as tangible assets (or disposal groups) held by the bank for sale, including upon expiration of the term set by IFRS 5;
- writing-off in accordance with the decision of bank management, in case of impairment.
    The account has a debit balance and represents the tangible assets value of the bank (or disposal groups) classified as held for sale.
    Accounts 1811 is designated for the bookkeeping of tangible assets and participation shares in the capital of economic entities (hereinafter - assets) transmitted into bank’s possession/purchased for the reimbursement of loans and other debts with or without the transfer of the ownership right and classified as held for sale, if such goods are recognized in the balance sheet, according to the current legal framework for collateral. An asset transmitted/purchased for the reimbursement of loans and other debts, classified as held for sale, shall be reflected at the lowest value of the total value of the loan or debt (debt balance, interest calculated and reflected on the balance sheet, commissions, penalties and other debts related to the loan or debt) and fair value (market value) of the above-mentioned assets minus any cost of those assets generated by their sale. The analytical account will ensure a separate bookkeeping of assets transmitted into bank’s possession/purchased for the reimbursement of loans and other debts within the term and the respective assets classified as with exceeded sale term (according to normative acts of the National Bank of Moldova).
    The debit of the account records the followings:
    - value of assets transmitted into possession/purchased and classified as held for sale for the reimbursement of loans and other debts;
    - value of assets transmitted into possession/purchased and classified as held for sale for the reimbursement of loans and other debts covered on the account of the reduction for impairment losses;
    - qualification of assets transmitted into possession/purchased for the reimbursement of loans and other debts as assets that exceeded the sale term.
    The credit of the account records the followings:
    - sale of assets transmitted into possession/purchased and classified as held for sale;
    - termination of classification of assets transmitted into possession/purchased as held for sale;
    - qualification of assets transmitted into possession/purchased for the reimbursement of loans and other debts as assets that exceeded the sale term;
    The account has a debit balance and represents the value of assets transmitted into possession/purchased for the reimbursement of loans and other debts as held for sale;
    Account 1812 is designated for the bookkeeping of the cost of the check books and of other assets, which cannot be reflected in other accounts, and the amount of gaps found before the guilty persons are identified.
    The debit of the account records the initial value of other assets.
    The credit of the account records the exit value of other assets.
    The account has a debit balance and represents the total assets held by the bank that cannot be reflected in other accounts.
    Account 1813 is designated for the bookkeeping of deferred tax assets arising from the deductible temporary difference on the enforced income tax quota.
    The debit of the account records the amount of deferred tax assets.
    The credit of the account records the annulment (payment) or the writing-off of deferred tax assets.
    The account has a debit balance and represents the amount of deferred tax assets.
    Account 1814 is designated for the bookkeeping of interests on securities.
    The debit of the account records the amount of interests on securities.
    The credit of the account records the reimbursement of interests by the issuer.
    The account has a debit balance and represents all of the interests on securities held by the bank.
    Account 1815 is designated for the bookkeeping of the operations with the NBM.
    The debit of the account records the amounts levied by the NBM, according to the regulations of the NBM.
    The credit of the account records the termination of registration of the amounts related to the operations with the NBM.
    The account has a debit balance and represents the amounts levied by the NBM.
    Account 1816 is designated for the bookkeeping of the advance payments for intangible assets (including into operation), the work and orders to be performed, and other settlements related to the intangible assets.
    The debit of the account records the amounts of advance payments transferred to:
    - suppliers for intangible assets to be received;
    - entrepreneurs for works, orders to be executed;
    - other settlements.
    The credit of the account records the writing-off of advances, advance payments upon:
    - intangible assets receipt;
    - execution of works by entrepreneurs;
    - return of money means by suppliers, entrepreneurs;
    - other settlements.
    The account has a debit balance and represents the total advance payments for intangible assets (including in process).
1818   Settlements related to sale of other assets
    Account 1818 is designated for the bookkeeping of receivables relating to the sale of tangible assets held for sale or taken into possession/purchased for the reimbursement of loans and other debts with deferred payment, including in tranches. This account shall also reflect receivables generated from the cessation of participation shares.
    The debit of the account records the present value of receivables of individuals and legal entities due to the bank obtained from the sale of assets and cessation of participation shares.
    The credit of the account records the payment of receivables by individuals and legal entities or their writing-off.
    The account has a debit balance and represents the total receivables to be recovered under the terms established in the contract.
1820 Contra-account Allowances for impairment losses on other assets than loans
  The group is designated for the bookkeeping of allowances for impairment losses (loss of value) on claims, other assets that are not loans and payments thereof, other than the principal (interests, commission, etc.).
  1821 Contra-account Allowances for impairment losses on receivables and payments thereof
  1822 Contra-account Allowances for impairment losses on other assets and payments thereof
    Account 1821 is designated for the bookkeeping of allowances for impairment losses (loss of value) on receivables and payments thereof, other than the principal (interests, commission, etc.), which are made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on receivables;
    - formation/increase of allowances for impairment losses on payments depreciation related to the receivables, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on receivables /payments thereof, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on receivables/payments thereof, other than the principal (interest, commissions, etc.), following the writing-off of receivables and payments thereof.
    The account has a credit balance and represents the amount of impairment losses (loss of value) on receivables, and the depreciation of payments thereof, other than the principal (interests, commissions, etc.) on the reporting date.
    Account 1822 is designated for the bookkeeping of allowances for impairment losses (loss of value) on loans and payments thereof, other than the principal (interests, commissions, etc.), which are made up periodically on the account of expenses.
    The credit of the account records the followings:
    - formation/increase of allowances for impairment losses on other assets that are not loans;
    - formation/increase of allowances for impairment losses on payments depreciation related to other assets that are not loans, other than the principal (interest, commissions, etc.).
    The debit of the account records the followings:
    - decrease of allowances for impairment losses on other assets that are not loans/ payment thereof, other than the principal (interest, commissions, etc.), as compared to the value previously calculated;
    - cancellation of allowances for impairment losses on other assets that are not loans/ payment thereof, other than the principal (interest, commissions, etc.), following the writing-off of other assets that are not loans/ payment thereof.
    The account has a credit balance and represents the amount of impairment losses (loss of value) on other assets that are not loans, and the depreciation of payments thereof, other than the principal (interests, commissions, etc.) on the reporting date.
1840 Placements with head office and branches
  The group is designated for the bookkeeping of money means placed with the bank's central office or with its branches upon maturity at a certain interest rate.
  1841 Placements with head office
  1842 Placements with local branches
  1843 Placements with branches from abroad
    Account 1841 is designated for the bookkeeping of money means placed by branches with the bank's head office (to be opened by branches in their internal books).
    The debit of the account records the amounts placed with the bank's head office.
    The credit of the account records the reimbursed amounts.
    The account has a debit balance and represents the amount of money means placed with the bank's head office by its branches.
    Account 1842 is designated for the bookkeeping of money means placed by the bank's head office in its local branches (to be opened by the central office in its internal books).
    The debit of the account records the amounts placed with the branches by the bank's head office.
    The credit of the account records the reimbursed amounts.
    The account has a debit balance and represents the amount of money means placed by the bank's head office with local branches.
    Account 1843 is designated for the bookkeeping of money means placed by the bank's head office with its branches from abroad (to be opened by the head office in its internal books).
    The debit of the account records the amounts placed with the bank's branches from abroad by the bank's head office.
    The credit of the account records the reimbursed amounts.
    The account has a debit balance and represents the amount of money means placed by the bank's head office with the branches from abroad.
1850 Loans between bank’s head office and branches thereof
  The group is designated for the bookkeeping of loans granted to the bank’s head office by branches thereof, as well as loans granted by the bank’s head office to branches thereof.
  1851 Loans to the bank’s head office
  1852 Loans to the bank’s local branches
  1853 Loans to the bank’s branches from abroad
    Account 1851 is designated for the bookkeeping of loan granted by bank branches to their head office (to be opened by branches in their internal registers).
    The debit of the account records the amount of the loan granted to the bank’s head office.
    The credit of the account records the amount of the reimbursed loan.
    The account has a debit balance and represents the amount of the loan granted to the bank’s head office by branches thereof.
    Account 1852 is designated for the bookkeeping of loans granted by the bank’s head office to its local branches (to be opened by the bank’s head office in its internal registers).
    The debit of the account records the amount of the loan granted to its local branches.
    The credit of the account records the amount of the reimbursed loans.
    The account has a debit balance and represents the amount of the loans granted by the bank’s head office to the local branches thereof.
    Account 1853 is designated for the bookkeeping of loans granted by the bank’s head office to its branches from abroad (to be opened by the head office in its internal registers).
    The debit of the account records the amount of the loan granted to the bank’s branches from abroad.
    The credit of the account records the amount of the reimbursed loan.
    The account has a debit balance and represents the amount of the loan granted by the bank’s head office to its branches from abroad.
1860 Branches “Nostro” accounts
  The group is designated for the bookkeeping of the branches' settlements with the bank's head office. These accounts shall be opened by branches in their internal books.
  1861 “Nostro” accounts of local branches
  1862 “Nostro” accounts of branches from abroad
    Account 1861 is designated for the bookkeeping of the settlements of local branches with the bank's head office.
    The debit of the account records the amounts received by local branches from the bank's head office.
    The credit of the account records the amounts transferred by local branches to the bank's head office. In the head office these amounts shall be recorded through the debit of account 2861.
    The account has a debit balance and represents the money means belonging to local branches.
    Account 1862 is designated for the bookkeeping of settlements of branches from abroad with the bank's head office.
    The debit of the account records the amounts received by the bank's branches abroad from the bank's head office.
    The credit of the account records the amounts transferred by the bank's branches from abroad to the bank's central office. In the central office, these amounts shall be recorded through the debit of account 2862.
    The account has a debit balance and represents the money means belonging to the bank's branches from abroad.
1870 Revaluation of financial assets to be received from term transactions
 

 

The group is designated for the bookkeeping of the revaluation of financial assets to be received from term transactions.
  1871 Revaluation of foreign currency to be received from term transactions
  1872 Revaluation of securities to be received from term transactions
  1873 Revaluation of other financial assets to be received from term transactions
    Account 1871 is designated for the bookkeeping of revaluation of foreign currency to be received from term transactions, in national currency, at the official exchange rate of MDL.
    The debit of the account records the amount of positive revaluation of the foreign currency to be received from term transactions, in national currency, at the official exchange rate of MDL, until the settlement date and transfer to the conversion account of the negative revaluation amount on the settlement date.

 

  The credit of the account records the amount of negative revaluation amount of the foreign currency to be received from term transactions, in national currency, at the official exchange rate of MDL, until the settlement date and transfer to the conversion account of the positive revaluation amount on the settlement date.
    The account may have a debit balance (in case of positive revaluation of the foreign currency to be received) or a credit balance (in case of negative revaluation of the foreign currency to be received).
    Account 1872 is designated for the bookkeeping of revaluation of securities to be received from term transactions.
 

 

The debit of the account records the amount of positive revaluation of securities to be received from term transactions.
    The credit of the account records the amount of negative revaluation of securities to be received from term transactions.
    The account may have a debit balance (in case of positive revaluation of the securities to be received) or a credit balance (in case of negative revaluation of the securities to be received).
 

 

Account 1873 is designated for the bookkeeping of revaluation of other financial assets to be received from term transactions.
    The debit of the account records the amount of positive revaluation of other financial assets to be received from term transactions.
    The credit of the account records the amount of negative revaluation of other financial assets to be received from term transactions.
    The account may have a debit balance (in case of positive revaluation of the other financial assets to be received) or a credit balance (in case of negative revaluation of the other financial assets to be received).
1880 Contra-account Adjustment of the value of other assets to the of the amortized cost
  The group is designated for the bookkeeping of the amounts that adjust the face value of other assets to the amortized cost.

 

1881 Contra account Adjustment of value of other assets to the amortized cost

 

 

Account 1881 is designated for the bookkeeping of the amounts that adjust the face value of other assets to the amortized cost (for which there are not provided contra accounts for the adjustment of the value to the amortized cost).
 

 

The credit of the account records the amounts that decrease the face value of other assets, adjusting it to the amortized cost.
    The debit of the account records the amounts that increase the face value of other assets, adjusting it to the amortized cost.
 

 

The account has a credit balance and represents the amounts that adjust the face value of other assets to the amortized cost, in some cases the account may have a debit balance.
CLASS 2

LIABILITIES

The accounts of class 2 “Liabilities” are passive accounts and represent the amount of all liabilities of the bank: loans, deposits, debts, provisions, and other liabilities. The liabilities accounts have credit balances, except the contra-accounts, which are active accounts and have a debit balance.
2030 “Loro” accounts and overdrafts on “Nostro” accounts
  The group is designated for the bookkeeping of money means of correspondent banks on “Loro” accounts and the overdrafts allowed on their “Nostro” accounts.
  2032 “Loro” accounts of banks
  2033 Overdrafts on “Nostro” accounts
  2034 “Loro” accounts for operations with securities
    Account 2032 is designated for the bookkeeping of money means registered on “Loro” accounts opened with the bank by the licensed banks of the Republic of Moldova and foreign banks.
    The credit of the account records the money means registered on “Loro” accounts opened with the bank by the licensed banks of the Republic of Moldova and foreign banks.
    The debit of the account records the amount of money means written-off from the account.
    The account has a credit balance and represents the money means registered on “Loro” accounts of licensed banks of the Republic of Moldova and foreign banks.
    Account 2033 is designated for the bookkeeping of settlements related to the overdraft allowed on “Nostro” accounts.
    The credit of the account records the overdraft formation on “Nostro” accounts opened with other banks.
    The debit of the account records the overdraft reimbursement on “Nostro” accounts.
    The account has a credit balance and represents the existent overdraft on “Nostro” accounts.
    Account 2034 is designated for the bookkeeping at the settlement bank of money means of other banks related to settlements on securities operations.
    The credit of the account records the money means received from banks for transactions performance within the Stock Exchange.
    The debit of the account records the amounts of money means written-off from the account.
    The account has a credit balance and represents the money means of other banks aimed at settlements on securities operations.
2060 Overnight loans
  The group is designated for the bookkeeping of means borrowed overnight from the NBM and other banks.
  2061 Overnight loans from the NBM
  2062 Overnight loans from banks
    Account 2061 is designated for the bookkeeping of settlements on overnight loans obtained from the NBM.
    The credit of the account records the amounts of overnight loans obtained from the NBM.
    The debit of the account records the reimbursement of overnight loans (in case of insolvency, the money means placed with banks may be used).
    The account has a credit balance and represents the bank's debt on overnight loans received from the National Bank of Moldova.
    Account 2062 is designated for the bookkeeping of settlements on overnight loans received from other banks.
    The credit of the account records the amounts of overnight loans from banks.
    The debit of the account records the overnight loans reimbursement received from other banks.
    The account has a credit balance and represents the bank's debt on overnight loans received from other banks.
2070 Sight pledged deposits of banks
  The group is designated for the bookkeeping of sight pledged deposits of banks.
  2075 Sight pledged deposits of banks
    Account 2075 is designated for the bookkeeping of money means received from other banks as a pledge for certain transactions (payment card operations, securities, etc.).
    The credit of the account records the money means received from other banks as pledged deposits.
    The debit of the account records the money means written-off following their reimbursement.
    The account has a credit balance and represents the money means received from other banks as pledged deposits.
2090 Loans to banks
  The group is designated for the bookkeeping of loans from banks, distributed by types, place and term, and the amounts that adjust its value to the amortized cost.
  2091 Short-term loans from the NBM (1 month and less)
  2092 Short-term loans from the NBM (over 1 month and up to 1 year)
  2093 Medium-term loans from the NBM (over 1 year and up to 5 years)
  2094 Long-term loans from the NBM (over 5 years)
  2095 Short-term loans from banks (1 month and less)
  2096 Short-term loans from banks (over 1 month and up to 1 year)
  2097 Medium-term loans from banks (over 1 year and up to 5 years)
  2098 Long-term loans from banks (over 5 years)
  2099 Contra-account Adjustment of the value to the amortized cost of the loans from banks
    Accounts 2091-2094 are designated for the bookkeeping of term loans obtained from the NBM.
    The credit of the accounts records the amount of term loans obtained from the NBM.
    The debit of the accounts records the followings:
    - loan reimbursement (in case of insolvency the money means placed with other banks or the pledge for loans may be used).
    The accounts have a credit balance and represent the bank's debt on loans obtained from the NBM.
    Accounts 2095-2098 are designated for the bookkeeping of term loans obtained from banks.
    The credit of the accounts records the amount of term loans obtained from other banks.
    The debit of the accounts records the followings:
    - loan reimbursement (in case of insolvency money means placed with other banks or the pledge for loans may be used).
    The accounts have a credit balance and represent the bank's debt on loans obtained from other banks.
    Account 2099 is designated for the bookkeeping of the amounts that adjust the value of the loan obtained from banks to the amortized cost.
    The debit of the account records the amounts that decrease the value of the loan obtained, adjusting it to the amortized cost.
    The credit of the accounts records the amount that increase the value of the loan obtained, adjusting it to the amortized cost.
    The account has a debit balance and represents the amounts that adjust the value of the loan obtained from banks to the amortized cost.
2100 Loans from Government for purposes of re-crediting
  The group is designated for the bookkeeping of loans obtained from the Government for purposes of re-crediting, based on the agreement concluded between the Government and international financial organizations, and the amounts that adjust its value to the amortized cost.
  2101 Short-term loans from Government for purposes of re-crediting (1 month and less)
  2102 Short-term loans from Government for purposes of re-crediting (over 1 month and up to 1 year)
  2103 Medium-term loans from Government for purposes of re-crediting (over 1 year and up to 5 years)
  2104 Long-term loans from Government for purposes of re-crediting (over 5 years)
  2105 Contra-account Adjustment to the amortized cost of loans from Government for purposes of re-crediting
    Accounts 2101-2104 are designated for the bookkeeping of loans obtained by the bank from the Government for re-crediting, based on the agreements concluded between the Government and international financial organizations.
    The credit of the accounts records the amount of loans received from the Government.
    The debit of the accounts records the reimbursement of loans or their writing-off.
    The accounts have a credit balance and represent the amount of the bank's debt related to loans obtained from the Government.
    Account 2105 is designated for the bookkeeping of the amounts that adjust the value of loans obtained from the Government for re-crediting to the amortized cost.
    The debit of the account records the amounts that decrease the value of the loan, adjusting it to the amortized cost.
    The credit of the accounts records the amounts that increase the value of the loan, adjusting it to the amortized cost.
    The account has a debit balance and represents the amounts that adjust the value of the loan obtained from the Government for re-crediting to the amortized cost.
2110 Loans from international financial organizations
  The group is designated for the bookkeeping of term loans obtained from international financial organizations, and the amounts that adjust its value to the amortized cost.
  2111 Short-term loans from international financial organizations (1 month and less)
  2112 Short-term loans from international financial organizations (over 1 month and up to 1 year)
  2113 Medium-term loans from international financial organizations (over 1 year and up to 5 years)
  2114 Long-term loans from international financial organizations (over 5 years)
  2116 Contra-account Adjustment to the amortized cost of loans from international financial organizations
    Accounts 2111-2114 are designated for the bookkeeping of term loans obtained from international financial organizations.
    The credit of the accounts records the amount of term loans received from international financial organizations.
    The debit of the accounts records loans reimbursement.
    The accounts have a credit balance and represent the amount of the bank's debt related to loans obtained from international financial organizations.
    Account 2116 is designated for the bookkeeping of the amounts that adjust the value of loans obtained from international financial organizations to the amortized cost.
    The debit of the account records the amounts that decrease the value of the loans adjusting it to the amortized cost.
    The credit of the account records the amounts that increase the value of the loans adjusting it to the amortized cost.
    The account has a debit balance and represents the amounts that adjust the value of loans obtained from international financial organizations to the amortized cost.
2120 Loans from other creditors
  The group is designated for the bookkeeping of loans received from other creditors, and amounts that adjust its value to the amortized costs.
  2121 Short-term loans from other creditors (1 month and less)
  2122 Short-term loans from other creditors (over 1 month and up to 1 year)
  2123 Medium-term loans from other creditors (over 1 year and up to 5 years)
  2124 Long-term loans from other creditors (over 5 years)
  2125 Contra-account Adjustment to the amortized cost of loans from other creditors
    Accounts 2121-2124 are designated for the bookkeeping of loans for different terms obtained from other creditors.
    The credit of the accounts records the amount of received loans.
    The debit of the accounts records the reimbursement of loans.
    The accounts have a credit balance and represent the amount of the bank's debt related to loans obtained from other creditors.
2150 “REPO” agreements and Lombard facility
  The group is designated for the bookkeeping of sold securities (with reimbursement condition) upon REPO operations performance and obtaining Lombard facility.
  2151 Securities sold under “REPO” agreements
  2152 Securities sold upon reception of Lombard facility
    Account 2151 is designated for the bookkeeping of money means received in exchange for securities sold according to “REPO” agreements on condition of their reimbursement.
    The credit of the account records the contractual value of securities sold according to “REPO” agreements.
    The debit of the account records the value of securities repurchased according to “REPO” agreements.
    The account has a credit balance and represents the bank's debts related to securities sold according to “REPO” agreements.
    Account 2152 is designated for the bookkeeping of money means received in exchange for securities sold upon obtaining Lombard facilities on condition of their repurchase.
    The credit of the account records the contractual value of securities sold upon obtaining the Lombard facility.
    The debit of the account records the repurchased securities.
    The account has a credit balance and represents the banks debts related to securities sold upon obtaining the Lombard facility.
2180 Issued securities
  The group is designated for the bookkeeping of securities issued by the bank.
  The issued securities may be sold at face value or with premium/discount, amortized/calculated on a monthly basis.
  2181 Securities issued with a fixed interest rate
  2183 Other issued securities
  2185 Premiums on issued securities
  2186 Contra-account Discounts on issued securities
    Account 2181 is designated for the bookkeeping of securities issued by the bank at a fixed interest rate.
    The credit of the account records the sale at face value of issued securities.
    The debit of the account records the repurchase at face value of issued securities.
    The account has a credit balance and represents the bank's debts related to securities issued at fixed interest rate.
    Account 2183 is designated for the bookkeeping of securities issued by the bank, not referred to other accounts from this group.
    The credit of the account records the sale at face value of other issued securities.
    The debit of the account records the repurchase at face value of other issued securities.
    The account has a credit balance and represents the bank's debts related to other issued securities.
    Account 2185 is designated for the bookkeeping of the difference between the purchase price of issued securities and the face value, in case the latter is lower, with its monthly amortization.
    The credit of the account records the amount of premiums on issued securities.
    The debit of the account records the monthly amount of premiums amortization.
    The account has a credit balance and represents the amount of premiums on issued securities.
    Account 2186 is designated for the bookkeeping of the difference between the purchase price and the face value of securities, in case the latter is higher.
    The debit of the account records the discounts on issued securities.
    The credit of the account records the monthly amount of discounts calculated on issued securities.
    The account has a debit balance and represents the amount of discounts on issued securities.
2210 Term deposits of the National Health Insurance Company/National Social Insurance House
  The group is designated for the bookkeeping of deposits received from the National Health Insurance Company/ National social Insurance House for a certain term at a determined interest rate. These accounts shall be opened based on the authorization issued by the Ministry of Finance.
  2211 Short-term deposits of the National Health Insurance Company (1 year and less)
  2212 Medium-term deposits of the National Health Insurance Company (over 1 year and up to 5 years)
  2213 Long-term deposits of the National Health Insurance Company (over 5 years)
  2214 Short-term deposits of the National Social Insurance House (1 year and less)
  2215 Medium-term deposits of the National Social Insurance House (over 1 year and up to 5 years)
  2216 Long-term deposits of the National Social Insurance House (over 5 years)
    Accounts 2211-2213 are designated for the bookkeeping of deposits received from the National Health Insurance Company for a certain term at a determined interest rate.
    The credit of the accounts records the money means received from the National Health Insurance Company.
    The debit of the accounts records the return of money means to the account holder.
    The accounts have a credit balance and represent the money means received from the National Health Insurance Company.
    Accounts 2214-2216 are designated for the bookkeeping of deposits received from the National Social Insurance House for a certain term at a determined interest rate.
    The credit of the accounts records the money means received from the National Social Insurance House.
    The debit of the accounts records the return of money means to the account holder.
    The accounts have a credit a balance and represent money means received from the National Social Insurance House.
2220 Non-interest sight deposits of customers
  The group is designated for the bookkeeping of non-interest sight deposits.
  2224 Current accounts of legal entities
  2225 Current accounts of individuals
  2226 Accepted payment documents
  2231 Investment funds
  2232 Other sight deposits of legal entities
  2233 Other sight deposits of individuals
  2234 Accumulation of money means (provisional account)
  2235 Pledged deposits of legal entities
  2236 Pledged deposits of individuals
    Account 2224 is designated for the bookkeeping of the movement of money means deposited/transferred without interest by legal entities and individuals performing an entrepreneurial activity or other type of activity, including those for the performance of payment card operations. This account records the current operations of receipts and payments, which may be withdrawn without prior notification by the account holder at any moment.
    The credit of the account records the followings:
    - cash deposits;
    - transfers of money means in favour of other bank's customer;
    - money means collected from the sale of securities of the customer at his/her order;
    - money means collected from the sale of goods, service rendering, works execution;
    - money means transferred from card accounts;
    - other operations.
    The debit of the account records the followings:
    - issue of cash to the account holder;
    - purchase of securities aimed for trading;
    - transfer of money means for card accounts supply;
    - payment of commissions on credit services rendering, for account service;
    - payment upon maturity of interest calculated on credits and claims on finance lease;
    - payment to the budget of taxes, duties, deductions to social fund, health insurance, etc.;
    - reimbursement of advances received previously for goods, services rendering or works execution;
    - other operations.
    The account has a credit balance and represents the unused money means by the account holder.
    Account 2225 is designated for the bookkeeping of the movement of money means deposited/transferred without interest by individuals, including those for the performance of payment card operations. This account records the current operations of receipts and payments, which may be withdrawn without prior notification by the account holder at any moment.
    The credit of the account records the followings:
    - cash deposits;
    - money means collected from the sale of securities of the customer at his/her order;
    - credits extended;
    - money means transferred from card accounts;
    - other operations.
    The debit of the account records the followings:
    - cash issue to the account holder;
    - reimbursement of granted credits;
    - purchase of securities aimed at trading;
    - transfer of money means for card accounts supply;
    - payment of commission to the bank for account servicing;
    - payment of commission for credit services rendering;
    - payment upon maturity of the interest calculated on credits and claims on finance lease;
    - payment to the budget of taxes, duties, deductions to social fund, health insurance, etc.;
    - other operations.
    The account has a credit balance and represents unused money means by the account holder.
    Account 2226 is designated for the bookkeeping of money means accepted by the bank for transfer based on accepted payment documents (accepted payment order/ payment application). The transfer shall be performed according to the normative acts in force.
    The credit of the account records the amounts collected from the customers' accounts accepted for transfer according to destination.
    The debit of the account records the followings:
    - the writing-off of money means according to destination;
    - return of the amount to the customer's bank account in case of its rejection by post offices or the beneficiary bank.
    The account has a credit balance and represents money means accepted for transfer.
    Account 2231 is designated for the bookkeeping of money means of Investment Funds. The amounts of this account are designated for current operations of receipts and payments in national currency and in foreign currency and may be withdrawn by the owners of money means according to the contractual conditions.
    The credit of the account records the money means attracted through the placement of own shares.
    The debit of the account records the followings:
    - investment of money means attracted in securities of other issuers;
    - return of money means to the account holder.
    The account has a credit balance and represents the money means attracted from the placement of own shares.
    Account 2232 is designated for the bookkeeping of non-interest deposits of legal entities and individuals practicing entrepreneurial activity or other type of activity. Receipts and payments in this account are specified and the money means may be withdrawn based on contractual conditions.
    The credit of the account records money means deposited in the deposit account.
    The debit of the account records the followings:
    -cash issue to the account holder;
    - deposits return;
    - securities purchase;
    - reimbursement of received credits;
    - other operations.
    The account has a credit balance and represents the money means deposited by legal entities.
    Account 2233 is designated for the bookkeeping of non-interest deposits of individuals. Receipts and payments in this account, as well as their withdrawal shall be performed based on the contractual conditions.
    The credit of the account records the money means deposited in the deposit account.
    The debit of the account records the followings:
    - cash issue to the account holder;
    - deposits return and transfer of deposited means according to their destination;
    - securities purchase;
    - reimbursement of received credits;
    - foreign currency purchase upon customer's request.
    The account has a credit balance and represents the money means deposited by individuals.
    Account 2234 is designated for the accumulation of money means obtained upon the initial formation of equity or upon its increase, as well as public issue of securities performed by joint stock companies, except banks. This account records the accumulation of money means obtained in the process of closed issue of the bank's shares and bonds.
    The credit of the account records the money means accumulated from underwriters or founders.
    The debit of the account records the money means:
- transferred following the state registration (issue registration) in the customer's current account or in the bank's equity (in case of share issuance);
- returned to underwriters or founders in case of rejection of issue registration or of state registration.
    The account has a credit balance and represents the accumulated money means.
    Account 2235 is designated for the bookkeeping of pledged deposits received from legal entities and individuals performing an entrepreneurial activity or other type of activity for the insurance of the assumed commitments (guarantees to ensure compliance with contract, loans).
    Account 2236 is designated for the bookkeeping of pledged deposits received from individuals for the insurance of the assumed commitments (guarantees to ensure compliance with contract, loans).
    The receipts and payments recorded in these accounts shall be specified in the contract.
    The credit of the account records the deposited money means.
    The debit of the account records the return of money means or their transfer according to the contractual conditions.
    The account has a credit balance and represents the amount of pledged deposits of legal entities and individuals for the insurance of the assumed commitments.
2250 Interest-related sight deposits of customers
  The group is designated for the bookkeeping of interest-related deposits.
  2251 Current accounts of legal entities
  2252 Current accounts of individuals
  2254 Special deposits of legal entities
  2255 Special deposits of individuals
  2256 Pledged deposits of legal entities
  2257 Pledged deposits of individuals
  2258 Current accounts for operations with payment cards of the legal entity
  2259 Current accounts for operations with payment cards of the individuals
  2261 Other interest bearing sight deposits of legal entities
  2262 Other interest bearing sight deposits of individuals
  2263 State budget resources
  2264 Special means and special funds of public institutions funded by the state budget
  2265 Accumulation of money means (provisional account)
  2266 Budget resources of the administrative-territorial unit
  2267 Means of the National Company of Healthcare Insurance
  2268 Means of the National House of Social Insurance
  2269 Special-destination means of the National House of Social Insurance
  2271 Means of units of implementing investment projects from external grants
  2272 Means of units of implementing investment projects from external loans
  2273 Guarantees collected by customs service
    Account 2251 is designated for the bookkeeping of the movement of money means deposited/transferred with interest by legal entities and individuals practicing entrepreneurial activity or other type of activity, including those for the performance of payment card operations. The amounts recorded in this account are destined for receipts and payments that can be withdrawn by the account holder without prior notice at any moment.
    The credit of the account records the followings:
    - cash deposits;
    - money means collected from the sale of goods, services rendering, works execution;
    - credits granted;
    - money means from the sale of the customer's securities;
    - money means from transit accounts;
    - money means transferred from card accounts;
    - other operations.
    The debit of the account records the followings:
    - cash issue to the account holder;
    - settlements performance between the bank's customers;
    - transfer of money means from the card account in favour of the customer;
    - securities purchase;
    - reimbursement of received credits;
    - payment of interests calculated on credits and claims on finance lease;
    - payment to the budget of taxes, duties;
    - reimbursement of advances previously received for goods, services rendering or works execution;
    - payment of commissions for credit services rendering, account servicing;
    - other operations.
    The account has a credit balance and represents unused money means by the account holder.
    Account 2252 is designated for the bookkeeping of the movement of money means deposited/transferred with interest by individuals, including those for the performance of payment card operations. The amounts from these accounts are designated for current operations of receipts and payments, which may be withdrawn without prior notice by the account holder at any moment.
    The credit of the account records the followings:
    - cash deposits;
    - other transfer operations.
    The debit of the account records the followings:
    - cash issue to the account holder;
    - payment of interests calculated on the received credits;
    - reimbursement of received credits;
    - other operations.
    The account has a credit balance and represents the unused money means by the account holder.
    Account 2254 is designated for the bookkeeping of interest-related deposits by legal entities and individuals performing an entrepreneurial activity or other type of activity with determined purposes (own sources, grants, deposits made up of interests).
    Account 2255 is designated for the bookkeeping of interest-related deposits by individuals with determined purposes (own sources, grants, deposits made up of interests).
    The receipts and payments in these accounts shall be specified in the contract.
    The credit of the accounts records the deposited money means, interests paid.
    The debit of the accounts records the return of deposits or the transfer of deposits according to the contractual conditions.
    The accounts have a credit balance and represent the unused money means by the account holder.
    Account 2256 is designated for the bookkeeping of interest-related pledged deposits received from legal entities and individuals performing an entrepreneurial activity or other type of activity for the insurance of assumed commitments (offer guarantees, to ensure compliance with contract, loans).
    Account 2257 is designated for the bookkeeping of interest-related pledged deposits received from individuals for the insurance of assumed commitments (offer guarantees, to ensure compliance with contract, loans).
    The receipts and payments recorded in these accounts shall be specified in the contract.
    The credit of the accounts records the deposited money means, interests paid.
    The debit of the accounts records the return of deposits or the transfer of deposits according to the contractual conditions.
    The accounts have a credit balance and represent the amount of pledged deposits of legal entities and individuals for the insurance of assumed commitments.
    Account 2258 is designated for the bookkeeping of money means deposited in cash/transferred by legal entities and individuals performing an entrepreneurial activity or other type of activity for the performance of payment card operations, the interest of which shall be calculated according to the contractual conditions.
    Account 2259 is designated for the bookkeeping of money means deposited in cash/transferred by individuals for the performance of payment card operations, the interest of which shall be calculated according to the contractual conditions.
    The credit of the accounts records the money means deposited in cash/transferred as replenishment of payment card account by customers.
    The debit of the accounts records the money means withdrawn in cash, money means transferred for the payment of expenses.
    The accounts have a credit balance and represent the unused money means by the account holder.
    Account 2261 is designated for the bookkeeping of other interest-related deposits placed by legal entities and individuals performing an entrepreneurial activity or other type of activity.
    Account 2262 is designated for the bookkeeping of other interest-related deposits placed by individuals.
    The receipts and payments recorded in these accounts shall be specified in the contract.
    The credit of the accounts records the deposited money means, interests paid.
    The debit of the accounts records the return of deposits or transfer of deposits according to the contractual conditions.
    The accounts have a credit balance and represent the unused money means by the account holder.
    Account 2263 is designated for the bookkeeping of money means related to the state budget, the interest of which shall be calculated according to the legislation in force. This account shall be opened based on the authorization issued by the Ministry of Finance.
    The credit of the account records money means transferred from the Ministry of Finance for carrying out the expenses by institutions funded from the state budget, subordinated to authorities of central public administration, located on the territory of the Republic of Moldova.
    The debit of the account records the money means used by the account holder.
    The account has a credit balance and represents the unused money means by the account holder.
    Account 2264 is designated for the bookkeeping of money means obtained by public institutions from paid services rendering, from works execution or from other activities accepted by normative acts in force, the interest of which shall be calculated according to the legislation in force. This account shall be opened based on the authorization issued by the Ministry of Finance.
    The credit of the account records the money means obtained from services rendering or from other activities.
    The debit of the account records the money means used by the account holder.
    The account has a credit balance and represents the unused money means by the account holder.
    Account 2265 is designated for the bookkeeping of the accumulation of money means upon the initial creation of the equity or its increase, as well as the public issue of securities performed by joint stock companies, except for the banks. This account records also the accumulation of money means obtained in the process of closed issue of the bank's shares and bonds, and the interest obtained from the use of these means by the bank.
    The credit of the account records the money means accumulated from underwrites or founders.
    The debit of the account records the money means:
    - transferred following the state registration (issue registration) in the customer's current account or in the bank's equity (in case of share issue);
    - returned to underwriters or founders in case of the rejection of issue registration or of state registration.
    The account has a credit balance and represents the accumulated money means.
    Account 2266 is designated for the bookkeeping of money means related to budgets of administrative-territorial units, the interest of which shall be calculated according to the legislation in force. This account shall be opened based on the authorization issued by the Ministry of Finance.
    The credit of the account records the followings:
    - money means transferred from the Ministry of Finance;
    - payment by legal entities and individuals of taxes and duties related to the budgets of administrative-territorial units;
    - means obtained by public institutions funded from budgets of administrative-territorial units, from paid services rendering and works execution or from other activities accepted by the normative acts in force.
    The debit of the account records the money means used by the account holder.
    The account has a credit balance and represents the unused money means by the account holder.
    Account 2267 is designated for the bookkeeping of money means related to National Health Insurance Company, the interest of which shall be calculated according to the legislation in force. This account shall be opened based on the authorization issued by the Ministry of Finance.
    The credit of the account records the receipt of:
    - money means of funds of compulsory health insurance transferred from the bank accounts of Ministry of Finance opened with the National Bank of Moldova;
    - amounts transferred from the state budget for uninsured categories of population;
    - return of expenses.
    The debit of the account records the money means used by the account holder.
    The account has a credit balance and represents the unused money means by the account holder.
    Account 2268 is designated for the bookkeeping of money means related to the National Social Insurance House, the interest of which shall be calculated according to the legislation in force. This account shall be opened based on the authorization issued by the Ministry of Finance.
    The credit of the account records the followings:
    - receipt of means of the state social insurance budget transferred from the bank accounts of the Ministry of Finance opened with the National Bank of Moldova;
    - return of pensions;
    - other collections of the National Social Insurance House.
    The debit of the account records the money means used by the account holder.
    The account has a credit balance and represents the unused money means by the account holder.
    Account 2269 is designated for the bookkeeping of special money means related to the National Social Insurance House, the interest of which shall be calculated according to the legislation in force. This account shall be opened based on the authorization issued by the Ministry of Finance.
    The credit of the account records the followings:
    - amounts transferred from the state budget for the payment of allowances, indemnities and nominative compensations.
    The debit of the account records the money means used by the account holder.
    The account has a credit balance and represents the unused money means by the account holder.
    Accounts 2271-2272 are designated for the bookkeeping of the movement of money means related to investment projects from external credits and grants contracted by the Government, received directly by units of investment projects implementation.
    The credit of the accounts records the receipt of money means related to investment projects from external grants and credits.
    The debit of the accounts records the money means used by the account holder.
    The account has a credit balance and represents the unused money means by the account holder.
    Account 2273 is designated for the bookkeeping of warranties amounts, equivalent to import rights, collected by Customs Service paid by individuals in transit on the territory of the Republic of Moldova.
    The credit of the account records the amounts of warranties collected by Customs Service.
    The debit of the account records the amounts of warranties returned by Customs Service to individuals or their transfer to the income account of the state budget opened with the National Bank of Moldova.
    The account has a credit balance and represents the amounts of warranties collected by Customs Service.
2290 Accounts for capital legalization
  The group is designated for the bookkeeping of money means deposited or transferred regarding the capital legalization.
  2291 Accounts for money means legalization
    Account 2291 is designated for the bookkeeping of money means deposited or transferred by the subjects of legalization (according to the Law no.1164-XIII of 24 April 1997 on applying Title I and Title II of the Tax Code).
    The credit of the account records the followings:
    - cash deposits
    - receipt of money means from transfers
    The debit of the account records the followings:
    - issue of cash to the account holder
    - transfer of money means based on an account holder’s order
    - other operations
    The account has a credit balance and represents the unused money means by the account holder.
2310 Savings deposits
  The group is designated for the bookkeeping of savings deposits of individuals, individuals practicing an activity, legal entities, non-banking financial sector, and non-commercial organizations.
  2311 Savings deposits of individuals
  2312 Savings deposits of legal entities
  2313 Savings deposits of individuals performing an activity
  2314 Savings deposits of financial non-banking sector
  2315 Savings deposits of non-commercial organizations
    Accounts 2311-2315 are designated for the bookkeeping of the existence and the movement of received savings deposits.
    The credit of the accounts records the followings:
    - amounts of received savings deposits;
    - capitalized interests.
    The debit of the account records the return of deposits.
    The accounts have a credit balance and represent the bank's debts related to savings deposits of bank’s customers.
2330 Overnight deposits of banks
  The group is designated for the bookkeeping of overnight deposits placed at a determined interest rate.
  2331 Overnight deposits of banks – unrelated parties
  2332 Overnight deposits of banks – related parties
    Accounts 2331-2332 are designated for the bookkeeping of overnight deposits placed by banks.
    The credit of the accounts records the overnight deposits placed by banks.
    The debit of the account records the followings:
    - return of overnight deposits placed by banks, or their transfer to other accounts;
    - covering of non-reimbursed credits (non-covered claims).
    The accounts have a credit balance and represent the bank's debts related to overnight deposits placed by banks.
2340 Term deposits of banks
  The group is designated for the bookkeeping of deposits received from banks for a certain term and at a determined interest rate. This group records also the pledged deposits received for the insurance of loans granted at an established interest rate and terms.
  2341 Short-term deposits of banks (1 month and less)
  2342 Short-term deposits of banks (over 1 month and up to 1 year)
  2343 Medium-term deposits of banks (over 1 year and up to 5 years)
  2344 Long-term deposits of banks (over 5 years)
  2346 Short-term pledged deposits of banks (1 month and less)
  2347 Short-term pledged deposits of banks (over 1 month and up to 1 year)
  2348 Medium-term pledged deposits of banks (over 1 year and up to 5 years)
  2349 Long-term pledged deposits of banks (over 5 years)
    Accounts 2341-2344 are designated for the bookkeeping of the existence and the movement of deposits received from banks on different terms.
    The credit of the accounts records the followings:
    - amounts of term deposits received from banks;
    - capitalized interests.
    The debit of accounts records the return of term deposits received from banks.
    The accounts have a credit balance and represent the bank's debts related to term deposits formed from banks.
    Accounts 2346-2349 are designated for the bookkeeping of the existence and the movement of pledged deposits received from banks on different terms.
    The credit of the accounts records the followings:
    - amounts of term pledged deposits received from banks;
    - capitalized interests.
    The debit of the accounts records the return of term pledged deposits received from banks.
    The accounts have a credit balance and represent the bank's debts related to term pledged deposits received from banks.
2360 Term deposits related to the state budget
  The group is designated for the bookkeeping of deposits received from institutions funded from special budgetary means and special funds of the state budget, for a certain term at a determined interest rate.
  2361 Short-term deposits accepted from the state budget sources (1 year and less)
  2362 Medium-term deposits accepted from the state budget sources (over 1 year and up to 5 years)
  2363 Long-term deposits accepted from the state budget sources (over 5 years)
  2364 Short-term deposits of institutions funded from the state budget special means (1 year and less)
  2365 Medium-term deposits of institutions funded from the state budget special means (over 1 year and up to 5 years)
  2366 Long-term deposits of institutions funded from the state budget special means (over 5 years)
  2367 Short-term deposits of institutions funded from special funds means of the state budget (1 year and less)
  2368 Medium-term deposits of institutions funded from special funds means of the state budget (over 1 year and up to 5 years)
  2369 Long-term deposits of institutions funded from special funds means of the state budget (over 5 years)
    Accounts 2361-2363 are designated for the bookkeeping of deposits received from the Ministry of Finance on different terms.
    The credit of the accounts records the followings:
    - amounts of received term deposits;
    - capitalized interests.
    The debit of the accounts records the return of deposits.
    The accounts have a credit balance and represent the bank's debts related to term deposits received from institutions funded from state budget means.
    Accounts 2364-2366 are designated for the bookkeeping of deposits received from institutions funded from special means of the state budget on different terms.
    The credit of the accounts records the followings:
    - amounts of received term deposits;
    - capitalized interests.
    The debit of the accounts records the return of deposits.
    The accounts have a credit balance and represent the bank's debts related to term deposits received from institutions funded from special means of the state budget.
    Accounts 2367-2369 are designated for the bookkeeping of deposits received from institutions funded from special funds means of the state budget on different terms.
    The credit of the accounts records the followings:
    - amounts of received deposits;
    - capitalized interests.
    The debit of the accounts records the return of deposits.
    The accounts have a credit balance and represent the bank's debts related to term deposits received from institutions funded from special funds means.
2370 Term deposits of customers
  The group is designated for the bookkeeping of deposits received from customers (individuals and legal entities) for a set term and determined interest rate.
  2371 Short-term deposits of legal entities (1 year and less)
  2372 Medium-term deposits of legal entities (over 1 year and up to 5 years)
  2373 Long-term deposits of legal entities (over 5 years)
  2374 Short-term deposits of individuals (1 year and less)
  2375 Medium-term deposits of individuals (over 1 year and up to 5 years)
  2376 Long-term deposits of individuals (over 5 years)
    Accounts 2371-2373 are designated for the bookkeeping of term deposits received from legal entities and individuals performing an entrepreneurial activity or other type of activity on term.
    The credit of the accounts records the followings:
    - amounts of received term deposits;
    - capitalized interests.
    The debit of the accounts records the followings:
    - reimbursement of previously received deposits to legal entities;
    The accounts have a credit balance and represent the bank's debts related to term deposits by legal entities.
    Accounts 2374-2376 are designated for the bookkeeping of deposits received from individuals on different terms.
    The credit of the accounts records the followings:
    - amounts of received term deposits;
    - capitalized interests.
    The debit of the accounts records the followings:
    - reimbursement of previously received deposits to legal entities.
    The accounts have a credit balance and represent the bank's debts related to term deposits by individuals.
2380 Term pledged deposits of customers
  The group is designated for the bookkeeping of pledged deposits received from customers (individuals and legal entities) for a certain term and at a determined interest rate received for the insurance of granted loans or other claims.
  2381 Short-term pledged deposits of legal entities (1 year and less)
  2382 Medium-term pledged deposits of legal entities (over 1 year and up to 5 years)
  2383 Long-term pledged deposits of legal entities (over 5 years)
  2384 Short-term pledged deposits of individuals (1 year and less)
  2385 Medium-term pledged deposits of individuals (over 1 year and up to 5 years)
  2386 Long-term pledged deposits of individuals (over 5 years)
    Accounts 2381-2383 are designated for the bookkeeping of pledged deposits received from legal entities for different terms.
    The credit of the accounts records the followings:
    - received term pledged deposits
    - capitalized interests
    The debit of the accounts records the followings:
    - reimbursement of term pledged deposits or credits reimbursement.
    The accounts have a credit balance and represent the bank's debts related to term pledged deposits of legal entities.
    Accounts 2384-2386 are designated for the bookkeeping of pledged deposits received from individuals on different terms.
    The credit of the accounts records the followings:
    - received term pledged deposits
    - capitalized interests
    The debit of the accounts records the reimbursement of term pledged deposits or the use of the amount of the pledged deposits for debts covering.
    The accounts have a credit balance and represent the bank's debts related to term pledged deposits of individuals.
2410 Term deposits of non-commercial organizations
  The group is designated for the bookkeeping of deposits/pledged deposits of non-commercial organizations for a certain term and at a set interest rate.
  2411 Short-term deposits of non-commercial organizations (1 year and less)
  2412 Medium-term deposits of non-commercial organizations (over 1 year and up to 5 years)
  2413 Long-term deposits of non-commercial organizations (over 5 years)
  2414 Short-term pledged deposits of non-commercial organizations (1 year and less)
  2415 Medium-term pledged deposits of non-commercial organizations (over 1 year and up to 5 years)
  2416 Long-term pledged deposits of non-commercial organizations (over 5 years)
    Accounts 2411-2416 are designated for the bookkeeping of the existence and movement of deposits/pledged deposits on term received from non-commercial organizations.
    The credit of the accounts records the followings:
    - amounts of received deposits/pledged deposits on term
    - capitalized interests
    The debit of the accounts records the returned deposits/pledged deposits.
    The accounts have a credit balance and represent the bank’s debts related to deposits/pledged deposits on term received from non-commercial organizations.
2420 Term deposits of non-banking financial sector
  The group is designated for the bookkeeping of deposits/pledged deposits of non-banking financial sector for a certain term and at a set interest rate.
  2421 Short-term deposits of non-banking financial sector (1 year and less)
  2422 Medium-term deposits of non-banking financial sector (over 1 year and up to 5 years)
  2423 Long-term deposits of non-banking financial sector (over 5 years)
  2424 Short-term pledged deposits of non-banking financial sector (1 year and less)
  2425 Medium-term pledged deposits of non-banking financial sector (over 1 year and up to 5 years)
  2426 Long-term pledged deposits of non-banking financial sector (over 5 years)
    Accounts 2421-2426 are designated for the bookkeeping of the existence and movement of deposits/pledged deposits on term received from non-banking financial sector.
    The credit of the accounts records the followings:
    - amounts of received deposits/pledged deposits on term
    - capitalized interests
    The debit of the accounts records the returned deposits/pledged deposits.
    The accounts have a credit balance and represent the bank’s debts related to deposits/pledged deposits on term received from non-banking financial sector.
2430 Term deposits of individuals performing an activity
  The group is designated for the bookkeeping of deposits/pledged deposits of individuals performing an activity for a certain term and at a set interest rate.
  2431 Short-term deposits of individuals performing an activity (1 year and less)
  2432 Medium-term deposits of individuals performing an activity (over 1 year and up to 5 years)
  2433 Long-term deposits of individuals performing an activity (over 5 years)
  2434 Short-term pledged deposits of individuals performing an activity (1 year and less)
  2435 Medium-term pledged deposits of individuals performing an activity (over 1 year and up to 5 years)
  2436 Long-term pledged deposits of individuals performing an activity (over 5 years)
    Accounts 2431-2436 are designated for the bookkeeping of the existence and movement of deposits/pledged deposits on term received from individuals performing an activity.
    The credit of the accounts records the followings:
    - amounts of received deposits/pledged deposits on term
    - capitalized interests
    The debit of the accounts records the returned deposits/pledged deposits.
    The accounts have a credit balance and represent the bank’s debts related to deposits/pledged deposits on term received from individuals practicing an activity.
2530 Finance lease
  The group is designated for the bookkeeping of the bank's debts to other banks and customers for the received finance lease. This group records the finance lease according to the provisions established by the legislation on finance lease.
  2531 Finance lease from banks
  2532 Finance lease from customers
  2533 Contra-account Adjustment of debt value to banks relating to finance lease
  2534 Contra-account Adjustment of debt value to customers relating to finance lease
    Accounts 2531-2532 are designated for the bookkeeping of the debts of the bank (leaseholder) to banks and customers on the received finance lease.
    The credit of the accounts records the debts of the bank (leaseholder) to banks and customers (lease giver) for the assets with the bank based on the lease contract.
    The debit of the accounts records the settlement by the bank of leaseholders or return of assets received until the deadline, according to the conditions of the lease contract.
    The accounts have a credit balance and represent the bank's debts related to the finance lease.
    Account 2533 is designated for the bookkeeping of the amounts that adjust the value of debts to banks on finance lease, adjusting it to the amortized cost.
    The debit of the account records the amounts that decrease the value of debts to banks on finance lease, adjusting it to the amortized cost.
    The credit of the accounts records the amounts that increase the value of debts to banks on finance lease, adjusting it to the amortized cost.
    The account has a debit balance and represents the amounts that adjust the value of debts to banks on finance lease to the amortized cost.
    Account 2534 is designated for the bookkeeping of the amounts that adjust the value of debts to customers on finance lease, adjusting it to the amortized cost.
    The debit of the account records the amounts that decrease the value of debts to customers on finance lease, adjusting it to the amortized cost.
    The credit of the accounts records the amounts that increase the value of debts to customers on finance lease, adjusting it to the amortized cost.
    The account has a debit balance and represents the amounts that adjust the value of debts to customers on finance lease to the amortized cost.
2540 Term deposits of units of implementing investment projects from external grants and loans
  The group is designated for the bookkeeping of deposits received from units of implementing investment projects from external grants and loans, for a certain term and at a determined interest rate.
  2541 Short-term deposits of units of implementing investment projects from external grants (1 year and less)
  2542 Medium-term deposits of units of implementing investment projects from external grants (over 1 year and up to 5 years)
  2544 Short-term deposits of units of implementing investment projects from external loans (1 year and less)
  2545 Medium-term deposits of units of implementing investment projects from external loans (over 1 year and up to 5 years)
    Accounts 2541-2542 are designated for the bookkeeping of deposits received from units of implementing investment projects, for a certain term and at a determined interest rate, from external grants contracted by the Government.
    The credit of the accounts records the followings:
    - received term deposits
    - capitalized interests
    The debit of the accounts records the return of term deposits to units of implementing investment projects.
    The accounts have a credit balance and represent the bank's debts related to term deposits received from units of implementing investment projects.
    Accounts 2544-2545 are designated for the bookkeeping of deposits received from units of implementing investment projects, for a certain term and at a determined interest rate, from external grants contracted by the Government.
    The credit of the accounts records the followings:
    - received term deposits
    - capitalized interests
    The debit of the account records the return of term deposits.
    The accounts have a credit balance and represent the bank's debts related to term deposits received from units of implementing investment projects.
2560 Term deposits of the budgets of administrative-territorial units
  The group is designated for the bookkeeping of deposits received from the budgets of administrative-territorial units for a certain term and at a determined interest rate.
  The accounts shall be opened based on the authorization issued by the relevant authorities according to the legislation in force.
  2561 Short-term deposits of the budgets of administrative-territorial units (1 year and less)
  2562 Medium-term deposits of the budgets of administrative-territorial units (over 1 year and up to 5 years)
  2563 Long-term deposits of the budgets of administrative-territorial units (over 5 years)
    Accounts 2561-2563 are designated for the bookkeeping of term deposits received from the budgets of administrative-territorial units.
    The credit of the accounts records the followings:
    - received deposits
    - capitalized interests
    The debit of the account records the return of deposits.
    The accounts have a credit balance and represent the bank's debts related to term deposits received from the budgets of administrative-territorial units.
2570 Financial liabilities measured at fair value through profit and loss
  The group is designated for the bookkeeping of financial liabilities held-for-trading and those designated as at fair value through profit or loss.
  2571 Financial liabilities held for trading
  2572 Financial liabilities designated at fair value through profit and loss
  2573 Revaluation of financial liabilities measured at fair value through profit or loss
    Accounts 2571 and 2572 are designated for the bookkeeping of financial liabilities held for sale and those designated at fair value through profit or loss and the amounts of their revaluation. Within these accounts there may be also reflected the revaluation amounts of financial liabilities held for sale and those designated at fair value through profit or loss, if the Accounting policy does not provide for a separate bookkeeping for them.
    The credit of the account records the amount of financial liabilities held for sale and those designated at fair value through profit or loss and the amount of positive revaluation.
    The debit of the account records the reimbursement of the financial liabilities held for sale and those designated at fair value through profit or loss, the amount of negative revaluation and their writing-off.
    The account has a credit balance and represents the amount of financial liabilities held for sale and those designated at fair value through profit or loss and the amount of their revaluation.
    Account 2573 is designated for the bookkeeping of revaluation of financial liabilities measured at fair value through profit or loss, if the Accounting policy does not provide for a separate bookkeeping for them.
    The credit of the account records the amount of positive revaluation of financial liabilities following the determination of the fair value during the holding period or their writing-off.
    The debit of the account records the amount of negative revaluation of financial liabilities following the determination of the fair value during the holding period or their writing-off.
    The account has a credit balance (in case of positive revaluation of financial liabilities) or a debit balance (in case of negative revaluation of financial liabilities).
2700 Accrued interest payable
  The group is designated for the bookkeeping of accrued interests payable by the bank on loans, deposits, etc. The interest shall be calculated for all types of interest expenses. Commissions and expenses (non-interest related) may be also calculated in this group. The accrual of (non-interest related) commissions and expenses shall be performed only in case the bank is certain to bear the expenses and there is a real possibility to exactly determine the amount of expenses.
  2701 Accrued interest on “Loro” accounts
  2704 Accrued interest on overnight loans
  2705 Accrued interest on sight pledged deposits of banks
  2707 Accrued interest on loans from banks
  2709 Accrued interest on loans from the Government for purposes of re-crediting
  2711 Accrued interest on loans from international financial organizations
  2712 Accrued interest on loans from other creditors
  2715 Accrued interest on “REPO” agreements and Lombard Facilities
  2716 Accrued interest on issued securities
  2717 Accrued interest on term deposits of the National Social Insurance House / National Health Insurance Company
  2719 Accrued interest on sight deposits of customers
  2721 Accrued interest on state budget means, special means and special funds
  2722 Accrued interest on saving deposits
  2724 Accrued interest on overnight deposits of banks
  2725 Accrued interest on term deposits of banks
  2726 Accrued interest on deposits from the bank’s head office or from branches thereof
  2727 Accrued interest on term deposits related to state budget
  2728 Accrued interest on term deposits of customers
  2729 Accrued interest on term pledged deposits of customers
  2731 Accrued interest on finance lease
  2732 Accrued interest on term deposits of units of implementing investment projects from external grants and loans
  2733 Accrued interest on term deposits of the budgets of administrative-territorial units
  2734 Accrued interest on subordinated debt
  2735 Accrued interest on term deposits of non-commercial organizations
  2736 Accrued interest on term deposits of financial non-banking sector
  2737 Accrued interest on life limited shares
  2738 Accrued interest on term deposits of individuals performing an activity
  2741 Accrued interest on loans from head office and branches
  2744 Non-interest-bearing calculated expenses
  2745 Accrued interest payable from operations with derivative financial instruments
  2746 Accrued interest on financial liabilities measured at fair value through profit or loss
  2747 Interest related commissions
    Accounts 2701-2741 are designated for the bookkeeping of the accrual, payment and correction of the interests of loans, deposits, etc.
    The credit of the accounts records the expenses from accrual of interests.
    The debit of the account records the payment of interest-related expenses previously accrued or the correction of the corresponding amount previously registered under expenses.
    The accounts have a credit balance and represent the amount of accrued interests.
    Account 2744 is designated for the bookkeeping of the accrual, payment and correction of some non-interest related expenses.
    The credit of the account records the accrual of expenses (commissions).
    The debit of the account records the payment of expenses previously accrued or the correction of the amount previously registered under expenses.
    The account has a credit balance and represents the amount of non-interest related and unpaid commissions.
    Account 2745 is designated for the bookkeeping of the interest (discount/premium) calculated to be paid from operations with derivative financial instruments.
    The credit of the account records the amounts of the interest (discount/premium) calculated to be paid from operations with derivative financial instruments.
    The debit of the account records the amounts of the interest (discount/premium) calculated to be paid from operations with derivative financial instruments transferred to the conversion and adjustment account.
    The account has a credit balance and represents the amount of the interest (discount/premium) calculated to be paid from operations with derivative financial instruments.
    Account 2746 is designated for the bookkeeping of the interest calculated to be paid from financial liabilities measured at fair value through profit or loss.
    The credit of the account records the amounts of the interest calculated to be paid from financial liabilities measured at fair value through profit or loss.
    The debit of the account records the payment of the interest calculated from financial liabilities measured at fair value through profit or loss.
    The account has a credit balance and represents the amounts of interest calculated to be paid from the financial liabilities measured at fair value through profit or loss.
    Account 2747 is designated for the bookkeeping of the calculation and payment of interest-related commissions on bank operations, in case the bank is certain that the commission will be paid and there is a real possibility to determine the exact amount of the commission.
    The credit of the account records the calculation of interest-related commissions to be paid by the bank.
    The debit of the account records the amount of paid commissions.
    The account has a credit balance and represents the amounts of unpaid interest-related commissions.
2760 Anticipated income
  The group is designated for the bookkeeping of interests, subsidies received by the bank and other payments received in advance, which cannot be reflected under the incomes of the reported date.
  2761 Interest received but not yet earned
  2762 Anticipated income related to subventions
  2763 Other anticipated income
    Account 2761 is designated for the bookkeeping of interests collected in advance, which cannot be reflected under the income of the reported date, but will be reported under the income in the next reporting periods.
    The credit of the account records the interests received in advance.
    The debit of the account records the partial or total passing over to income of the amount collected in advance.
    The account has a credit balance and represents the interests collected in advance.
    Account 2762 is designated for the bookkeeping of income collected in advance related to subsidies.
    The credit of the account records the income received in advance related to subsidies.
    The debit of the account records the partial or total passing over to income.
    The account has a credit balance and represents the income collected in advance related to subsidies.
    Account 2763 is designated for the bookkeeping of other income collected in advance, which cannot be reflected under the income of the reported date, but will be reported under the income in the next reporting periods.
    The credit of the account records the income received in advance.
    The debit of the account records the partial or total passing over to income.
    The account has a credit balance and represents the income collected in advance.
2770 Provisions
  The group is designated for the bookkeeping of the creation of provisions related to tangible assets (for repairing and removing them), for any conditional commitments losses, for the bank employees benefits and other provisions.
  2771 Other provisions
  2772 Provisions for losses on conditional commitments
  2774 Provisions on bank’s employee benefits
  2775 Provisions for tangible assets
    Account 2771 is designated for the bookkeeping of the creation of other provisions (civil and legal losses and for restructuring, etc.).
    The credit of the account records the creation and the increase of other provisions.
    The debit of the account records the followings:
    - use of provisions
    - settlement of the unused provision or the previously created surplus
    The account has a credit balance and represents the amount of other made up provisions.
    Account 2772 is designated for the bookkeeping of the creation of provisions for any conditional commitments losses. In case the amount of losses diminishes, the diminished amount is returned to the account from which the provisions were constituted.
    The credit of the account records the creation and increase of provisions for the compensation of any losses on conditional commitments.
    The debit of the account records the decrease of the amount of provisions related to the conditional commitment in case of recognition of the latter as an asset in the balance sheet.
    The account has a credit balance and represents the provisions created for the compensation of any losses on conditional commitments calculated by the bank for the reported period.
    Account 2774 is designated for the bookkeeping of the creation of provisions for the bank employees’ benefits.
    The credit of the account records the creation and increase of provisions for the bank employees’ benefits and other related expenses.
    The debit of the account records the followings:
    - use of provisions
    - settlement of the unused provision or the previously created surplus
    The account has a credit balance and represents the amount of provisions for the bank employees’ benefits and other related expenses.
    Account 2775 is designated for the bookkeeping of the creation of provisions for the repair and removal of tangible assets.
    The credit of the account records the creation and increase of provisions for the repair and removal of tangible assets.
    The debit of the account records the followings:
    - use of provisions for the repair and removal of tangible assets
    - settlement of the unused provision or the previously created surplus
    The account has a credit balance and represents the amount of provisions for the repair and removal of tangible assets.
2790 Transit and suspended accounts
  The group is designated for the bookkeeping of different suspended, doubtful amounts stopped until their clarification and the adoption of the decision related to the given amounts temporarily assigned to transit accounts.
  2791 Transit and clearing amounts
  2792 Collected cash
  2793 Unidentified amounts
  2794 Amounts pending for customer instructions
  2795 Bills advised and issued
  2796 Received payments for transfer according to the destination
  2797 Operations with payment cards
  2798 Conversion and adjustment account
    Account 2791 is designated for the bookkeeping of the amounts collected from individuals to be transferred via SWIFT and rapid money transfer systems, the transfers via SWIFT received for customers, if they do not have bank accounts, coverage for personal checks accepted by foreign banks, and the bookkeeping of other amounts to be dealt with.
    The credit of the account records the collected amounts to be transferred.
    The debit of the account records the amounts transferred upon their destination.
    The account has a credit balance and represents the amounts to be transferred upon destination.
    Account 2792 is designated for the bookkeeping of money collected from legal entities (bank's customers) through receivers:
    The credit of the account records the money means collection for re-counting in favour of the bank's customers.
    The debit of the account records the amounts collected to the customer's corresponding accounts.
    The account has a credit balance and represents the amounts of collected money means to be transferred to the corresponding accounts.
    Account 2793 is designated for the bookkeeping of unclarified amounts, with no sufficient description to be processed.
    The credit of the account records the unclarified amounts, which cannot be reflected temporarily in other accounts.
    The debit of the account records the amounts returned or clarified.
    The account has a credit balance and represents the unclarified amounts, which cannot be reflected temporarily in other accounts.
    Account 2794 is designated for the bookkeeping of the amounts pending for customer instructions.
    The credit of the account records the amounts pending for customer instructions.
    The debit of the account records the transfer of amounts according to the customer's indications.
    The account has a credit balance and represents the amounts pending for customer instructions.
    Account 2795 is designated for the bookkeeping of the amounts approved by the buyer to be transferred to the seller on a certain date.
    The credit of the account records the amounts approved to be transferred on a certain date.
    The debit of the account records the amounts transferred upon destination.
    The account has a credit balance and represents the amounts approved to be transferred on a certain date.
    Account 2796 is designated for the bookkeeping of payments (e.g.: gas, water, energy supply, state taxes and fees, etc.) collected from individuals to be transferred upon destination.
    The credit of the account records the amounts collected to be transferred upon destination.
    The debit of the account records the amounts transferred upon destination.
    The account has a credit balance and represents the amounts to be transferred upon destination.
    Account 2797 is designated for reflecting the bank’s liabilities related to payment card operations.
    The credit of the account records the amounts of the bank’s liabilities related to payment card operations.
    The debit of the account records the payment/writing-off of the bank’s liabilities related to payment card operations.
    The account has a credit balance and represents the amount of the bank’s liabilities related to payment card operations.
    Account 2798 is designated for reflecting the operations of conversion from one currency into another, accrual operations between head office and other subdivisions and vice versa, and other conversion and accrual operations.
    The credit of the account records the amounts of collected foreign currency or national currency to be converted and other operations.
    The debit of the account records the amounts of converted foreign currency or national currency and other operations.
    At the end of the operational day, the account has no balance.
2800 Other liabilities
  The group is designated for the bookkeeping of other liabilities, which cannot be reflected into the above-mentioned accounts.
  2801 Current liabilities on income taxes
  2802 Other settlements with budget
  2803 Creditors on capital investments
  2804 Settlements with employees of the bank
  2805 Settlements with other individuals and legal entities
  2806 Settlements related to purchase/sale of securities and foreign currency
  2807 Creditors on documentary settlements
  2808 Dividends payable
  2809 Other liabilities
  2811 Settlements with the National Social Insurance House/National Health Insurance Company
  2813 Deferred payables on income taxes
  2815 Settlements with the NBM
  2816 Settlements related to intangible assets
  2817 Settlements with individuals and legal entities related to money means (grants) received under the loan agreements.
  2818 Settlements related to sale of other assets
    Account 2801 is designated for the bookkeeping of current liabilities on income tax to be paid.
    The credit of the account records the amount of the income tax to be paid.
    The debit of the account records the payment of income tax, mutual compensation with the bank's claims on income tax, recalculation of the income tax for the reported year.
    The account has a credit balance and represents the current debts on income tax for the reported period.
    Account 2802 is designated for the bookkeeping of other settlements with the budget on general state and local taxes (real estate tax, VAT from rendered services, VAT from traded goods), other payments related to the budget (including economic sanctions).
    The credit of the account records the amounts to be transferred by the bank to the budget.
    The debit of the account records the transferred amounts, or the compensation of the bank's debts from the account of claims.
    The account has a credit balance and represents the debts to the budget on taxes, duties and other payments.
    Account 2803 is designated for the bookkeeping of current debts to suppliers, entrepreneurs, etc., for the received tangible assets, executed works or rendered services related to capital investments, for construction works (reconstruction) related to the creation of tangible assets, including the equipment needing assembling.
    The credit of the account records the amounts to be transferred.
    The debit of the account records the transferred amounts.
    The account has a credit balance and represents the debts to supplier.
    Account 2804 is designated for the bookkeeping of current debts to the bank's employees related to work remuneration and other debts to the personnel.
    The credit of the account records the amounts calculated for work remuneration, temporary loss of the working capacity, other payments.
    The debit of the account records the payment of the salary, deductions from the salary to be transferred upon the destination.
    The account has a credit balance and represents the debts to employees.
    Account 2805 is designated for the bookkeeping of the bank's liabilities with other individuals and legal entities on received tangible assets and rendered services, other operations.
    The credit of the account records the amounts of the bank's liabilities to be paid.
    The debit of the account records the amounts of paid liabilities.
    The account has a credit balance and represents the bank's debts to individuals and legal entities.
    Account 2806 is designated for the bookkeeping of settlements for purchase/sale operations of securities and foreign currency.
    The credit of the account records the reservation of money means from individuals and legal entities for brokerage operations or the liabilities incurred by dealing operations.
    The debit of the account records the followings:
    - money means transfer for securities or foreign currency;
    - return of reserved money means;
    - transfer of commissions to the settlement bank, National Depositary, etc.
    The account has a credit balance and represents the bank's debts to customers.
    Account 2807 is designated for the bookkeeping of debts of customers and/or correspondent banks assumed by the bank within documentary operations (documentary letters of credit, collection, checks, bills of exchange, etc.).
    The credit of the account records the amounts of advances received in advance, reservation of documentary letters of credit and other payments of creditors related to documentary settlements.
    The debit of the account records the transfer of the amounts upon destination provided in the contract or the reimbursement in case of transaction failure.
    The account has a credit balance and represents the debts of customers assumed by the bank related to documentary settlements.
    Account 2808 is designated for the bookkeeping of dividends calculated to be paid but not paid to shareholders yet.
    The credit of the account records the amount of dividends calculated to be paid.
    The debit of the account records the payments performed.
    The account has a credit balance and represents the debts on dividends to be paid.
    Account 2809 is designated for the bookkeeping of other liabilities, which cannot be reflected in other accounts.
    The credit of the account records the amounts to be paid.
    The debit of the account records the payments performed.
    The account has a credit balance and represents all liabilities held by the bank, which cannot be reflected in other accounts.
    Account 2811 is designated for the bookkeeping of settlements with the National Health Insurance Company/National Social Insurance House, compulsory deductions related to health insurance and social insurance.
    The credit of the account records the amounts calculated to be paid.
    The debit of the account records the payments performed.
    The account has a credit balance and represents the debts to be paid.
    Account 2813 is designated for the bookkeeping of deferred income tax debts arising in the event of the deductible temporary difference on the quota of the income tax in force.
    The credit of the account records the amount of deferred income tax debts.
    The debit of the account records the payment of deferred income tax debts.
    The account has a credit balance and represents the deferred income tax debts.
    Account 2815 is designated for the bookkeeping of the amounts transferred by the NBM in the favour of bank, according to the regulations of the NBM.
    The credit of the account records the amounts transferred by the NBM.
    The debit of the account records the termination of recording of the amounts related to the operations with the NBM.
    The account has a credit balance and represents the amounts transferred by the NBM in the favour of the bank, according to regulations of the NBM.
    Account 2816 is designated for the bookkeeping of debts to suppliers, contractors etc., for the intangible assets (including those in progress), work performed and services rendered related to intangible assets.
    The credit of the account records the amounts to be transferred.
    The debit of the account records the transferred amounts.
    The account has a credit balance and represents the debts related to intangible assets (including those in progress).
    Account 2817 is designated for the bookkeeping of money means (grants) received by the bank under loan agreements for further distribution to the debtors that met the conditions set in the loan agreement.
    The credit of the account records the received money means (grants).
    The debit of the account records the transfer of money means (grants) to the receiver or their return to the sender.
    The account has a credit balance and represents the debts of the banks to the individuals and legal entities related to the money means (grants) received under the loan agreements and undistributed yet.
    Account 2818 is designated for the bookkeeping of money means received from sale of tangible assets held for sale or taken in possession/purchased for the reimbursement of loans and other debts. This account also reflects the money means obtained from the cessation of participation shares.
    The credit of the account records the money means received from sale of tangible assets held for sale or taken in possession/purchased for the reimbursement of loans and other debts and money means obtained from the cessation of participation shares.
    The debit of the account records the amounts transferred.
    The account has a credit balance and represents the money means received from sale of assets.
2820 Subordinated debts
  The group is designated for the bookkeeping of money means corresponding to subordinated debts conditions provided by the legislation in force.
  2821 Subordinated debts with the payment term 5 years and less
  2822 Subordinated debts with the payment term over 5 years
    Accounts 2821-2822 are designated for the bookkeeping of subordinated debts depending on the terms of the fixed or unfixed maturity and are not recoverable until maturity or respectively until the holder's request.
    The credit of the accounts records the collected amounts of subordinated debts.
    The debit of the accounts records the payment of subordinated debts.
    The accounts have a credit balance and represent the accumulated subordinated debts.
2830 Life limited shares
  The group is designated for the bookkeeping of ordinary or preferred shares issued on a limited term. These shares shall not be reflected in the class of “Share capital and reserves” as they are issued for a limited term.
  2831 Life limited ordinary shares
  2832 Life limited preferred shares
    Account 2831 is designated for the bookkeeping of life limited ordinary shares depending on the maturity fixed terms.
    The credit of the account records the amounts of life limited ordinary shares.
    The debit of the account records the repurchase of life limited ordinary shares (usually upon maturity).
    The account has a credit balance and represents the limited term shares issued into circulation by the bank.
    Account 2832 is designated for the bookkeeping of life limited preferred shares depending on the maturity fixed terms.
    The credit of the account records the amounts of life limited preferred shares.
    The debit of the account records the repurchase of life limited preferred shares (usually upon maturity).
    The account has a credit balance and represents the life limited preferred shares in circulation.
2840 Loans from the bank's head office and branches
  The group is designated for the bookkeeping of money means borrowed from the bank's head office and from branches at a determined interest rate and for a certain term.
  2841 Loans from the bank's head office
  2842 Loans from the bank's local branches
  2843 Loans from the bank's branches from abroad
    Account 2841 is designated for the bookkeeping of money means borrowed by branches from the bank's head office (shall be opened by branches in their internal books).
    The credit of the account records the amounts borrowed from the bank's head office.
    The debit of the account records the reimbursed amounts.
    The account has a credit balance and represents the amount of loans borrowed from the bank's head office.
    Account 2842 is designated for the bookkeeping of money means borrowed by the bank's head office from local branches (shall be opened by the head office in its internal books).
    The credit of the account records the amounts borrowed from local branches.
    The debit of the account records the reimbursed amounts.
    The account has a credit balance and represents the amount of loans from the bank's local branches.
    Account 2843 is designated for the bookkeeping of money means borrowed by the bank's head office from its branches from abroad (shall be opened by the head office in its internal books).
    The credit of the account records the amounts borrowed from branches from abroad.
    The debit of the account records the reimbursed amounts.
    The account has a credit balance and represents the amount of the loan from the bank's branches from abroad.
2850 Deposits from the bank’s head office or from branches thereof
  The group is designated for the bookkeeping of deposits received by the bank’s head office from its branches, as well as the deposits received by bank’s branches from their head office.
  2851 Deposits from the bank’s head office
  2852 Deposits from the bank’s local branches
  2853 Deposits from the bank’s branches from abroad
    Account 2851 is designated for the bookkeeping of deposits received by the bank’s head office from its branches (shall be opened by the head office in its internal registers).
    The credit of the account records the amount of the deposit received by the bank’s head office.
    The debit of the account records the reimbursement of the deposit amount received by the bank’s head office.
    The account has a credit balance and represents the debts of the bank’s head office related to the deposit received from its branches.
    Account 2852 is designated for the bookkeeping of deposits received by bank’s local branches from the head office (shall be opened by branches in their internal registers).
    The credit of the account records the amount of the deposit received by bank’s local branches from the head office.
    The debit of the account records the reimbursement of the amount of the deposit received by bank’s local branches.
    The account has a credit balance and represents the debts of bank’s local branches related to the deposit received from the bank’s head office.
    Account 2853 is designated for the bookkeeping of deposits received by bank’s branches from abroad from their head office (shall be opened by branches in their internal registers).
    The credit of the account records the amount of the deposit received by bank’s branches from abroad from their head office.
    The debit of the account records the reimbursement of the amount of the deposit received by bank’s branches from abroad.
    The account has a credit balance and represents the debts of bank’s branches from abroad to the bank’s head office related to the deposit received from the bank’s head office.
2860 Branches “Loro” accounts
  The group is designated for the bookkeeping of settlements of branches through the bank's head office (these accounts shall be opened in the internal books of the head office only).
  2861 “Loro” accounts of local branches
  2862 “Loro” accounts of branches from abroad
    Account 2861 is designated for the bookkeeping of settlements of the bank's head office with its local branches.
    The credit of the account records the amounts transferred to local branches (from other banks, from the head office's customers, of transit payments).
    The debit of the account records the amounts transferred by local branches (in favour of other banks, the head office's customers, transit amounts).
    The account has a credit balance and represents the amount of money means related to local branches.
    Account 2862 is designated for the bookkeeping of settlements of the bank's head office with the branches from abroad.
    The credit of the account records the amounts transferred to branches from abroad (from other banks, from the head office's customers, transit payments).
    The debit of the account records the amounts transferred by branches from abroad (in favour of other banks, head office's customers, other branches from abroad).
    The account has a credit balance and represents the amount of money means related to branches from abroad.
2870 Revaluation of financial assets to be delivered from term transactions
  The group is designated for the bookkeeping of financial assets to be delivered from term transactions
  2871 Revaluation of foreign currency to be delivered from term transactions
  2872 Revaluation of securities to be delivered from term transactions
  2873 Revaluation of other financial assets to be delivered from term transactions
    Account 2871 is designated for the bookkeeping of foreign currency to be delivered from forward transactions, in national currency and at the official exchange rate of MDL.
    The credit of the account records the amount of the negative revaluation of the foreign currency to be delivered from term transactions, in national currency and at the official exchange rate of MDL until the settlement date, and the transfer to the conversion account of the positive revaluation amount on the settlement date.
    The debit of the account records the amount of positive revaluation of the foreign currency to be delivered from term transactions, in national currency and at the official exchange rate of MDL, and the transfer to the conversion account of the negative revaluation amount on the settlement date.
    The account may have a credit balance (in case of negative revaluation of the foreign currency to be delivered) or a debit balance (in case of positive revaluation of the foreign currency to be delivered).
    Account 2872 is designated for the bookkeeping of the revaluation of securities to be delivered from term transactions.
    The credit of the account records the amount of negative revaluation of securities to be delivered from term transactions.
    The debit of the account records the amount of positive revaluation of securities to be delivered from term transactions.
    The account may have a credit balance (in case of negative revaluation of the securities to be delivered) or a debit balance (in case of positive revaluation of the securities to be delivered).
    Account 2873 is designated for the bookkeeping of the revaluation of other financial assets to be delivered from term transactions.
    The credit of the account records the amount of negative revaluation of other financial assets to be delivered from term transactions.
    The debit of the account records the amount of positive revaluation of other financial assets to be delivered from term transactions.
    The account may have a credit balance (in case of negative revaluation of other financial assets to be delivered) or a debit balance (in case of positive revaluation of other financial assets to be delivered).
2880 Contra-account Adjustment of the value to the amortized cost of other liabilities
  The group is designated for the bookkeeping of the amounts that adjust the face value of other liabilities to the amortized cost.
  2881 Contra-account Adjustment of the value to the amortized cost of other liabilities
    Account 2881 is designated for the bookkeeping of the amounts that adjust the face value of other liabilities to the amortized cost (for which there are no provided contra-accounts for adjusting the value to the amortized cost).
    The debit of the account records the amounts that decrease the value of other liabilities, adjusting it to the amortized cost.
    The credit of the account records the amounts that increase the value of other liabilities, adjusting it to the amortized cost.
    The account has a debit balance and represents the amounts that adjust the face value of other liabilities to the amortized cost, in some cases the account may have a credit balance.
     
CLASS 3

CAPITAL AND RESERVES

The accounts of Class 3 “Capital and reserves” are passive accounts and represent the amount of all means belonging to the bank's shareholders: share capital, reserves and other capital. The capital and reserves accounts have credit balances. The contra accounts are active accounts and have a debit balance. The accounts “Profit (loss) for the period” and “Retained earnings” may have credit balance and debit balance.
3000 Share capital
  The group is designated for the bookkeeping of the value of placed shares, included in share capital and of treasury bills purchased or repurchased by the bank.
  3001 Common shares in circulation
  3003 Preferred shares in circulation
  3005 Contra-account Treasury common shares
  3006 Contra-account Treasury preferred shares
    Accounts 3001 and 3003 are designated for the bookkeeping of the face value of placed ordinary shares and preferred shares respectively. Placed shares are considered those which are integrally paid by shareholders and which issue was registered according to the legislation.
    The credit of the accounts records the followings:
    - creation and increase of share capital;
    - transfer into the account of calculated dividends to be paid (dividends capitalization).
    The debit of the accounts records the decrease of share capital.
    The accounts have a credit balance and represent the value of placed shares.
    Accounts 3005 and 3006 are designated for the bookkeeping of the face value of ordinary and preferred treasury bills respectively, repurchased by the bank from its shareholders. Treasury bills reduce the bank's share capital and do not give the right to receive dividends.
    The debit of the accounts records the face value of treasury bills repurchased by the bank from its shareholders.
    The credit of the accounts records the followings:
    - face value of shares resold by the bank;
    - decrease of share capital following the annulment of shares withdrawn from circulation;
    - payment of dividends in the form of shares with the shares repurchased by banks.
    The accounts have a debit balance and represent the value of treasury bills.
3500 Reserves
  The group is designated for the bookkeeping of other capital and reserves. Intermediary (quarter, semester) dividends to be paid shall be included in this group. The amount of dividends paid in advance shall reduce the total amount of equity capital while working out financial statements.
  3501 Capital surplus
  3502 Capital reserve
  3504 Retained earnings of the current year
  3505 Retained earnings
  3507 Other reserves
  3508 Contra-account Dividends payable in advance
  3509 General reserves for bank risks
    Account 3501 is designated for the bookkeeping of creation and use of capital surplus created following the sale of own shares at a price higher than their face value.
    The credit of the account records the followings:
    - creation of capital surplus following the placement of own shares at a price higher than their face value (the amount of the discrepancy between the sale price and the face value);
    - increase of capital surplus following the resale of own shares (treasury bills) at a price higher than their face value (the amount of the discrepancy between the sale price and the face value);
    - repurchase of shares placed at a price lower than their face value.
    The debit of the account records the discrepancy as a result of:
    - placement of shares at a price lower than their face value;
    - repurchase of shares placed at a price higher than their face value;
    - increase of share capital.
    The account has a credit balance and represents the value of capital surplus.
    Account 3502 is designated for the bookkeeping of creation and use of the bank's reserve capital made up according to the legislation. The reserve capital shall be used only for covering the bank's losses and for the increase of share capital.
    The credit of the account records the amount of creation (increase) of reserve capital.
    The debit of the account records the use of reserve capital for losses covering or for the increase of share capital.
    The account has a credit balance and represents the volume of capital surplus.
    Account 3504 is designated for the bookkeeping of undistributed profit and uncovered loss of the current year and the amounts of corrections performed until the approval of the undistributed profit within the shareholders meeting, and the amounts related to the difference between the asset impairment losses and provisions for contingent liabilities, according to the IFRS, and the amount calculated but unformed of allowances for losses on contingent assets and liabilities, according to the prudential regulations.
    The credit of the account records the followings:
    - formation of undistributed profit of the current year;
    - amounts of corrections performed until the approval of undistributed profit within the shareholders meeting;
    - compensation of losses on the account of the previous years' profit, reserve capital, other reserves and share capital (decrease of the face value of shares);
    - transfer of the balance to the account of retained earnings;
    - reversed amount of differences reductions between the asset impairment according to the Accounting Standards and the amount calculated but unformed for impairment on losses on assets and conditional commitments according to the prudential regulations.
    The debit of the account records the followings:
    - current period losses;
    - dividends payment;
    - formation of reserve capital;
    - amounts of corrections performed until the approval of undistributed profit within the shareholders meeting;
    - transfer of the balance to the account of retained earnings;
    - amounts resulting from differences in the amount of asset impairment according to the Accounting Standards and the amount calculated but unformed for losses on assets and conditional commitments according to the prudential regulations, within the credit balance.
    The account may have a credit balance (in case of the existence of undistributed profit) or a debit balance (in case of the existence of uncovered loss).
    Account 3505 is designated for the bookkeeping of undistributed profit or uncovered losses from the previous years, the retained earnings arising from corrections of accounting errors, changes in accounting policies, revaluation surplus and the results of bookkeeping according to IFRS, and the amounts related to the difference between the asset impairment losses and provisions for contingent liabilities, according to the IFRS, and the amount calculated but unformed of allowances for losses on contingent assets and liabilities, according to the prudential regulations.
    The credit of the account records the followings:
    - transfer of undistributed profit of the current year;
    - amount of the positive difference arising from the correction of accounting errors, and the results of bookkeeping according to IFRS.
    - revaluation surplus related to tangible and intangible assets.
    - reversal of the amount of the decrease of differences between the asset impairment losses, according to the IFRS, and the amount calculated but unformed of allowances for losses on contingent assets and liabilities, according to the prudential regulations.
    The debit of the account records the followings:
    - payoff of losses of the current period;
    - current year loss, uncovered from retained earnings;
    - distribution of undistributed profit;
    - formation of reserve capital;
    - payment of dividends;
    - amount of the negative difference arising from corrections of accounting errors, changes in accounting policies, and the results of bookkeeping according to IFRS.
    - amounts resulting from differences in the amount of asset impairment according to the Accounting Standards and the amount calculated but unformed for losses on assets and conditional commitments according to the prudential regulations, within the credit balance and the insufficiency of credit balance of the account 3504.
    The account may have a credit balance (in case of the existence of undistributed profit) or a debit balance (in case of the existence of uncovered loss).
    Account 3507 is designated for the bookkeeping of reserves created according to the decision of the general shareholders meeting or the council of the bank, normative acts or NBM recommendations.
    The credit of the account records the amount withdrawn from the profit into the reserves provided by the statute.
    The debit of the account records the amount of using other reserves for the purpose of:
- dividends payment
- share capital increase;
- losses covering;
- reducing other reserves account.
    The account has a credit balance and represents the volume of other reserves.
    Account 3508 is designated for the bookkeeping of intermediary dividends paid during the year (quarterly, half-yearly). The amount of dividends paid in advance reduces the total amount of equity capital upon working out financial statements.
    The debit of the account records the amounts of dividends paid in advance.
    The credit of the account records the amount of dividends paid in advance in case of the final settlement at the end of the reported period.
    The account has a debit balance and represents the volume of intermediary dividends paid to shareholders.
    Account 3509 is designated for the bookkeeping of general reserves for covering the bank risks related to the differences between the asset impairment losses and provisions for contingent liabilities, according to the IFRS, and the amount calculated but unformed of allowances for losses on contingent assets and liabilities, according to the prudential regulations.
    The credit of the account records the formation and increase of general reserves for covering the bank risks related to the differences between the asset impairment losses and provisions for contingent liabilities, according to the IFRS, and the amount calculated but unformed of allowances for losses on contingent assets and liabilities, according to the prudential regulations.
    The debit of the account records the decrease of general reserves for covering the bank risks related to the differences between the asset impairment losses and provisions for contingent liabilities, according to the IFRS, and the amount calculated but unformed of allowances for losses on contingent assets and liabilities, according to the prudential regulations.
    The account has a credit balance and represents the value of general reserves for covering the bank risks related to the differences between the asset impairment losses and provisions for contingent liabilities, according to the IFRS, and the amount calculated but unformed of allowances for losses on contingent assets and liabilities, according to the prudential regulations.
3550 Other capital
  The group is designated for the bookkeeping of the differences from the revaluation of tangible assets, intangible assets, financial assets available for sale and other capital items.
  3551 Differences from the revaluation of tangible assets
  3552 Differences from the revaluation of intangible assets
  3553 Differences from the revaluation of financial assets available for sale
  3554 Other capital items
    Account 3551 is designated for the bookkeeping of the differences from the revaluation of tangible assets.
    The credit of the account records the followings:
- amount of the balance sheet value increase of the revaluated tangible assets, including upon reclassification of tangible assets as investment property;
- reflection/increase of deferred income tax receivable;
- writing-off/decrease of deferred income tax liability;
    The debit of the account records the followings:
    - decrease of tangible asset revaluation of the impairment loss within the credit balance of that asset;
- reflection/increase of deferred income tax liability;
- writing-off/decrease of deferred income tax receivable;
- transfer to retained earnings account the amount of the asset's value increase revaluated previously at the exit (cassation, sale, transfer on a free basis, calamities).
    The account has a credit balance and represents the amount of the balance sheet value increase of the revaluated tangible assets.
    Account 3552 is designated for the bookkeeping of the revaluation of intangible assets.
    The credit of the account records the followings:
- amount of the increase of the balance sheet value of the revaluated intangible assets;
- reflection/increase of deferred income tax receivable;
- writing-off/decrease of deferred income tax liability;
    The debit of the account records the followings:
    - decrease of intangible asset revaluation of the impairment loss within the credit balance of that asset;
- reflection/increase of deferred income tax liability;
- writing-off/decrease of deferred income tax receivable;
- transfer to retained earnings account the amount of the asset's value increase revaluated previously at the exit (cassation, sale, transfer on a free basis, calamities).
    The account has a credit balance and represents the amount of the balance sheet value increase of the revaluated intangible assets.
    Account 3553 is designated for the bookkeeping of the revaluation of financial assets available for sale.
    The credit of the account records the followings:
- favourable result from the revaluation of financial assets available for sale;
- reflection/increase of deferred income tax receivable;
- writing-off/decrease of deferred income tax liability;
    The debit of the account records the following:
- negative result from the revaluation of financial assets available for sale;
- use of financial assets revaluation reserve to cover the impairment loss within the credit balance of the previous revaluation result of that asset;
- reflection/increase of deferred income tax liability;
- writing-off/decrease of deferred income tax receivable;
- transfer to income the positive revaluation result of financial assets at the exit.
    The account may have a credit balance in case of positive revaluation result or a debit balance in case of negative revaluation result.
    Account 3554 is designated for the bookkeeping of other capital items, including equity components relating to compound financial instruments issued by the bank.
    The credit of the account records the followings:
- sum of positive foreign exchange differences related to non-monetary financial assets;
- sum of benefits granted to employees as equity instruments;
- value of equity components relating to instruments issued by the bank;
    The debit of the account records the followings:
- sum of negative differences related to non-monetary financial assets;
- payment of benefits granted to employees as equity instruments;
- transfer of equity component in the composition of other reserves at the settlement of compound financial instruments;
- transfer of equity component in the composition of capital surplus account at the conversion of compound financial instruments;
    The account has a credit balance and represents the amount other capital items.
     
CLASS 4
INCOME
Accounts of class 4 “Income” are passive accounts and represent the amount of all income generated in the economic and financial activity of the bank during the reported year: interest income, investment gains, marketing and revaluation operations, commissions, non-commercial assets sale and other income. The income accounts have credit balances, except the accounts of group of income/losses that may have both a credit balance - in the case of income – as well as a debit balance – in case of losses and except the balances of income accounts from interest rate on loans granted, which may have a debit balance in case of a debit balance of accounts for the adjustment of loans at amortized cost.
4030 Interest-related income on “Nostro” accounts
  The group is designated for the bookkeeping of interest-related income on “Nostro” accounts of the bank opened with the NBM and other banks.
  4031 Interest-related income on “Nostro” accounts with the NBM
  4032 Interest-related income on “Nostro” accounts with banks
  4034 Interest-related income on “Nostro” accounts for securities operations
    Accounts 4031-4034 are designated for the bookkeeping of interest-related income obtained from banks on money means in “Nostro” accounts with the NBM and other commercial banks.
    The credit of the accounts records the interest-related income calculated to be received in the banks “Nostro” accounts opened with the NBM and other commercial banks.
    The debit of the accounts records the transfer at the end of the reported year of interests calculated over the year to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income in “Nostro” accounts.
4060 Interest-related income on overnight placements
  The group is designated for the bookkeeping of interest-related income on overnight placements performed within the NBM and other banks related and unrelated parties.
  4061 Interest-related income on overnight placements with the NBM
  4062 Interest-related income on overnight placements with banks - unrelated parties
  4063 Interest-related income on overnight placements with banks - related parties
    Accounts 4061-4063 are designated for the bookkeeping of interest-related income obtained by the bank from overnight placements with the NBM or other banks - related parties and unrelated parties.
    The credit of the accounts records the interest-related income calculated to be received by the bank on overnight placements with the NBM and other banks.
    The debit of the accounts records the transfer of interest-related income at the end of the reported year to the account of undistributed profit (uncovered losses).
    The accounts have a credit balance and represent the amount of interest-related income on overnight placements with the NBM and other banks.
4070 Interest-related income on pledged sight placements with banks
  The group is designated for the bookkeeping of interest-related income on pledged sight placements performed by banks with the purpose of guaranteeing payment cards operations, securities and other similar operations.
  4075 Interest-related income on pledged sight placements
    Account 4075 is designated for interest-related income obtained by the bank from pledged placements with other banks.
    The credit of the account records the interest-related income calculated to be received by the bank on pledged sight placements.
    The debit of the account records the transfer at the end of the reported year of interest-related income on pledged sight placements to the account of undistributed profit (uncovered losses).
    The account has a credit balance and represents the amount of interest-related income on pledged sight placements with banks.
4090 Interest-related income on term placements with banks
  The group is designated for the bookkeeping of interest-related income on term placements with the NBM and other banks.
  4091 Interest-related income on short-term placements with the NBM (1 month and less)
  4092 Interest-related income on short-term placements with the NBM (over 1 month and up to 1 year)
  4093 Interest-related income on short-term placements with banks - unrelated parties (1 month and less)
  4094 Interest-related income on short-term placements with banks - unrelated parties (over 1 month and up to 1 year)
  4095 Interest-related income on short-term placements with banks - related parties (1 month and less)
  4096 Interest-related income on short-term placements with banks - related parties (over 1 month and up to 1 year)
  4097 Interest-related income on required reserves with the NBM
  4102 Interest-related income on medium-term placements with banks - unrelated parties (over 1 year and up to 5 years)
  4103 Interest-related income on medium-term placements with banks - related parties (over 1 year and up to 5 years)
  4105 Interest-related income on long-term placements with banks - unrelated parties (over 5 years)
  4106 Interest-related income on long-term placements with banks - related parties (over 5 years)
  4111 Interest-related income on pledged term placements with banks
    Accounts 4091-4096, 4102-4106 are designated for the bookkeeping of interest-related income obtained by the bank following the term placements with the NBM and other banks - related and unrelated parties.
    The credit of the accounts records the interest-related income calculated to be received by the bank on term placements with the NBM and other banks.
    The debit of the accounts records the transfer at the end of the reported year of interest-related income on the account of undistributed profit (uncovered losses).
    The accounts have a credit balance and represent the amount of interest-related income on term placements with the NBM and other banks - related and unrelated parties.
    Account 4097 is designated for the bookkeeping of interest-related income obtained by the bank on required reserves placed with the NBM according to the provisions of legislation in force.
    The credit of the account records the interest-related income calculated to be received by the bank on required reserves placed with the NBM.
    The debit of the account records the transfer at the end of the reported year of interest-related income on the undistributed profit account (uncovered losses).
    The account has a credit balance and represents the amount of interest-related income obtained by the bank on required reserves placed with the NBM.
    Account 4111 is designated for the bookkeeping of interest-related income on pledged term placements performed by the bank with the purpose of guaranteeing loan operations and other similar operations.
    The credit of the account records the interest-related income calculated to be received by the bank on pledged term placements with banks.
    The debit of the account records the transfer at the end of the reported year of interest-related income on the account of undistributed profit (uncovered losses).
    The account has a credit balance and represents the amount of interest-related income obtained by the bank from pledged placements.
4150 Interest-related income on financial assets at fair value through profit and loss
  The group is designated for the bookkeeping of interest-related income financial assets at fair value through profit and loss.
  4151 Interest-related income on state securities at fair value through profit and loss
  4152 Dividends-related income at fair value through profit and loss
  4153 Interest-related income on other financial assets at fair value through profit and loss
  4155 Interest-related income on pledged securities at fair value through profit and loss
    Accounts 4151, 4153 and 4155 are designated for the bookkeeping of interest-related income on financial assets at fair value through profit and loss.
    The credit of the accounts records the interest-related income obtained (received and/or calculated to be received) on financial assets at fair value through profit and loss.
    The debit of the accounts records the transfer at the end of the reported year of interest-related income on financial assets at fair value through profit and loss.
    The accounts have a credit balance and represent the amount of interest-related income on financial assets at fair value through profit and loss.
    Account 4152 is designated for the bookkeeping of dividends-related income on shares at fair value through profit and loss.
    The credit of the account records the dividends-related income obtained (received and/or calculated to be received) on shares at fair value through profit and loss
    The debit of the accounts records the transfer at the end of the reported year of dividends-related income on shares at fair value through profit and loss.
    The account has a credit balance and represents the amount of dividends-related income on shares at fair value through profit and loss.
4160 Interest-related income on financial assets available for sale
  The group is designated for the bookkeeping of interest-related income on financial assets available for sale.
  4161 Interest-related income on state securities available for sale
  4162 Dividends-related income on shares available for sale
  4163 Interest-related income on other financial assets available for sale
  4165 Interest-related income on pledged securities available for sale
    Accounts 4161, 4163 and 4165 are designated for the bookkeeping of interest-related income on financial assets available for sale.
    The credit of the accounts records the interest-related income obtained (received and/or calculated to be received) on financial assets available for sale.
    The debit of the accounts records the transfer at the end of the reported year of interest-related income on financial assets available for sale to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income on financial assets available for sale.
    Account 4162 is designated for the bookkeeping of dividends-related income on shares available for sale.
    The credit of the account records the dividends-related income obtained (received and/or calculated to be received) on shares available for sale.
    The debit of the account records the transfer at the end of the reported year of dividends-related income on shares available for sale to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of dividends-related income on shares available for sale.
4180 Interest-related income on financial assets held to maturity
  The group is designated for the bookkeeping of interest-related income calculated (received) on financial assets held to maturity.
  4181 Interest-related income on securities issued by the NBM held to maturity
  4182 Interest-related income on state securities (short-term) held to maturity
  4183 Interest-related income on state securities (medium-term) held to maturity
  4184 Interest-related income on state securities (long-term) held to maturity
  4185 Interest-related income on pledged securities, held to maturity
  4186 Interest-related income on other financial assets held to maturity
    Accounts 4181-4186 are designated for the bookkeeping of interest-related income on securities and other financial assets held to maturity.
    The credit of the accounts records the interest-related income obtained by the bank (received and/or calculated to be received) on the NBM bonds, state securities, pledged securities, and other financial assets held to maturity.
    The debit of the accounts records the transfer at the end of the reported year of interest-related income on the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income on financial assets held to maturity and obtained by the bank.
4200 Accrual of discounts and amortization of premiums on securities
  The group is designated for the bookkeeping of the income from the accrual of discounts received on purchased securities, as well as the income received from the amortization of premiums on securities issued by the bank.
  4201 Accrual of discounts on securities
  4202 Amortization of premiums on issued securities
    Account 4201 is designated for the bookkeeping of income from the calculation of discounts on securities.
    The credit of the account records the income received from the calculation of discounts on securities held by the bank.
    The debit of the account records the transfer of income at the end of the reported year to the account of undistributed profit (uncovered losses).
    The account has a credit balance and represents the amount of the income obtained by the bank from the calculation of discounts on securities.
    Account 4202 is designated for the bookkeeping of the income from the amortization of premiums on issued securities.
    The credit of the account records the income received from the amortization of premiums on securities issued by the bank.
    The debit of the account records the transfer of income at the end of the reported year to the undistributed account (uncovered losses).
    The account has a credit balance and represents the amount of the income obtained by the bank from the amortization of premiums on issued securities.
4220 Interest-related income on “REPO” agreements
  The group is designated for the bookkeeping of interest-related income on purchase-REPO agreements
  4221 Interest-related income on “REPO” agreements
    Account 4221 is designated for the bookkeeping of interest-related income obtained by the bank on purchase-REPO agreements.
    The credit of the account records calculated interest-related income receivable by the bank on purchase-REPO agreements.
    The debit of the account records the transfer at the end of the reported year of interest-related income on REPO agreements on the account of undistributed profit (uncovered losses).
    The account has a credit balance and represents the amount of income obtained by the bank following its engagement in purchase REPO agreements.
4230 Interest-related income on loans granted to agriculture
  The group is designated for the bookkeeping of interest-related income on loans granted to agriculture and the amortization of the commissions that are not part of the effective interest rate on loans granted to agriculture. This group also records the non-interest related commissions obtained for services rendered related to the use of loans to agriculture.
  4231 Interest-related income on short-term loans granted to agriculture
  4232 Interest-related income on medium-term loans granted to agriculture
  4233 Interest-related income on long-term loans granted to agriculture
  4235 Commissions from services rendered on loans granted to agriculture
    Accounts 4231–4233 are designated for the bookkeeping of interest-related income on term loans granted to customers for agriculture/fish farming/forestry investments.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted to agriculture/fish farming/forestry, according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from the loans granted to agriculture/fish farming/forestry.
    Account 4235 is designated for the bookkeeping of income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interest for services rendered for loans granted to agriculture/fish farming/forestry.
    The credit of the account records the commissions obtained (received and/or calculated to be received) by the bank from loans granted to agriculture/fish farming/forestry.
    The debit of the account records the transfer at the end of the reported year of interest-related income on commissions to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of commissions obtained (received and/or calculated to be received) from loans granted to agriculture/fish farming/forestry.
4240 Interest-related income on loans granted to food industry
  The group is designated for the bookkeeping of interest-related income on loans granted to food industry and the amortization of the commissions that are not part of the effective interest rate on loans granted to food industry. This group also records the non-interest related commissions obtained for services rendered related to the use of loans to food industry.
  4241 Interest-related income on short-term loans granted to food industry
  4242 Interest-related income on medium-term loans granted to food industry
  4243 Interest-related income on long-term loans granted to food industry
  4245 Commissions from services rendered on loans granted to food industry
    Accounts 4241–4243 are designated for the bookkeeping of interest-related income on term loans granted to customers for food industry investments.
    The credit of the account records the followings:
    - interest-related income to be received by the bank for loans granted to food industry according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the account records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income to be received by the bank for loans granted to food industry.
    Account 4245 is designated for the bookkeeping of income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interest for services rendered for loans granted to food industry.
    The credit of the account records the commissions obtained (received and/or calculated to be received) by the bank from loans granted to food industry.
    The debit of the account records the transfer at the end of the reported year of interest-related income on commissions to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of commissions obtained (received and/or calculated to be received) by the bank from loans granted to food industry.
4260 Interest-related income on loans granted to constructions sector
  The group is designated for the bookkeeping of interest-related income on loans granted to constructions sector and the amortization of the commissions that are not part of the effective interest rate on loans granted to constructions sector. The non-interest related commissions for services rendered for the respective loans shall be also included in this group.
  4261 Interest-related income on short-term loans granted to constructions sector
  4262 Interest-related income on medium-term loans granted to constructions sector
  4263 Interest-related income on long-term loans granted to constructions sector
  4265 Commissions from services rendered for loans granted to constructions sector
  4266 Interest-related income on loans granted to construction of housing cooperative (CHC) during the construction period
  4267 Interest-related income on loans granted to construction of housing cooperative (CHC) put into operation
    Accounts 4261–4263 are designated for the bookkeeping of interest-related income on term loans granted to customers for investments in constructions sector.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted constructions sector.
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the account records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from loans granted to constructions sector.
    Account 4265 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interest for the services rendered for loans granted to constructions sector.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank related to the commissions obtained from loans granted to constructions sector.
    The debit of the account records the transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of commissions obtained (received and/or calculated to be received) by the bank from loans granted to constructions sector.
    Accounts 4266 and 4267 are designated for the bookkeeping of interest-related income on term loans granted to construction of housing cooperative (CHC).
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted to construction of housing cooperative (CHC) during the construction period and after putting in operation, according to the agreement.
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the account records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount interest-related income obtained by the bank from loans granted to construction of housing cooperative (CHC).
4290 Interest-related income on consumer loans
  The group is designated for the bookkeeping of interest-related income on consumer loans granted to individuals and the amortization of the commissions that are not part of the effective interest rate on consumer loans granted to individuals. The non-interest related commissions for services rendered for consumer loans granted to individuals shall be also included in this group.
  4291 Interest-related income on short-term consumer loans
  4292 Interest-related income on medium-term consumer loans
  4293 Interest-related income on long-term consumer loans
  4295 Commissions from service rendered for consumer loans
    Accounts 4291–4293 are designated for the bookkeeping of interest-related income on term consumer loans granted to customers.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on granted consumer loans, according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the account records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank on granted consumer loans.
    Account 4295 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interest for services rendered for consumer loans granted to individuals.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank from commissions obtained from consumer loans.
    The debit of the account records the transfer at the end of the reported year of interest-related income on commissions to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank in the form of commissions for services rendered for consumer loans.
4310 Interest-related income on loans granted to services sector
  The group is designated for the bookkeeping of interest-related income on loans granted to services sector and the amortization of the commissions that are not part of the effective interest rate on loans granted to services sector. The non-interest related commissions for services rendered for the respective loans shall be also included in this group.
  4311 Interest-related income on short-term loans granted to services sector
  4312 Interest-related income on medium-term loans granted to services sector
  4313 Interest-related income on long-term loans granted to services sector
  4315 Commissions from services rendered for loans granted to services sector
    Accounts 4311-4313 are designated for the bookkeeping of interest-related income on term loans granted to services sector.
    The credit of the accounts records the followings:
    - interest-related income to be received by the bank for loans granted to services sector according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the account records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of interest-related income obtained by the bank from loans granted to services sector.
    Account 4315 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of non-interest related commission for services rendered for the respective loans.
    The credit of the accounts records the income obtained (received and/or calculated to be received) by the bank related to the commissions obtained from services rendered for the respective loans.
    The debit of the account records the transfer at the end of the reported year of comissions-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank in the form of commissions obtained from services rendered for the respective loans.
4320 Interest-related income on loans granted to energy industry
  The group is designated for the bookkeeping of interest-related income on loans granted to energy industry and the amortization of the commissions that are not part of the effective interest rate on loans granted to energy industry. The group records also the non-interest related commissions for services rendered for loans granted to energy and fuel industry.
  4321 Interest-related income on short-term loans granted to energy industry
  4322 Interest-related income on medium-term loans granted to energy industry
  4323 Interest-related income on long-term loans granted to energy industry
  4325 Commissions from services rendered for loans granted to energy industry
    Accounts 4321-4323 are designated for the bookkeeping of interest-related income on term loans granted to customers for investments in energy and fuel industry.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted to energy and fuel industry, according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from loans granted to energy and fuel industry.
    Account 4325 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interest for the services rendered for loans grated to energy and fuel industry.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank from commissions obtained from loans grated to energy and fuel industry.
    The debit of the account records the transfer at the end of the reported year of interest-related income on commissions to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of the income obtained by the bank in the form of commissions from loans grated to energy and fuel industry.
4330 Interest-related income on overnight loans granted to banks
  The group is designated for the bookkeeping of interest-related income on overnight loans granted to banks - unrelated parties and related parties and the amortization of the commissions that are not part of the effective interest rate on loans granted to banks - unrelated parties and related parties. The non-interest related commissions for services rendered for overnight loans granted shall be also reflected in this group.
  4331 Interest-related income on overnight loans granted to banks – unrelated parties
  4332 Interest-related income on overnight loans granted to banks – related parties
  4335 Commissions from services rendered on overnight loans granted to banks
    Accounts 4331-4332 are designated for the bookkeeping of interest-related income on overnight loans granted to banks - unrelated parties and related parties for temporary provision needs of money means, and the amortization of commissions that are not part of the effective interest rate.
    The credit of the accounts records the interest-related income calculated on overnight loans granted to banks - unrelated parties and related parties.
    The debit of the accounts records the transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from crediting other banks.
    Account 4335 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions for services rendered for granted overnight loans.
    The credit of the account records the commissions calculated for services rendered for overnight loans granted to banks.
    The debit of the account records the transfer at the end of the reported year of commission-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank in the form of commissions for services rendered for overnight loans granted to other banks - unrelated parties and related parties.
4340 Interest-related income on overdrafts granted to banks
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate and the compensations for overdrafts. The non-interest related commissions for services rendered for overdrafts granted to banks shall be also reflected in this group.
  4341 Interest-related income on overdrafts granted to banks
  4342 Commissions on overdrafts granted to banks
    Account 4341 is designated for the bookkeeping of interest-related income on overdrafts granted to banks.
    The credit of the account records followings:
    - the interest-related income calculated to be received by the bank on overdrafts granted to banks according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the account records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of interest-related income obtained by the bank from overdrafts granted to banks.
    Account 4342 is designated for the bookkeeping of income obtained (received/to be received) by the bank in the form of non-interest related commissions for rendered services related to overdrafts granted to banks.
    The credit of the account records the commissions obtained (received/calculated to be received) by the bank from the overdrafts granted to banks.
    The debit of the account records the transfer at the end of the reported year of commissions-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of commissions obtained (received/calculated to be received) from overdrafts granted to banks.
4350 Interest-related income on loans granted to banks
  The group is designated for the bookkeeping of interest-related income on loans granted to banks and the amortization of the commissions that are not part of the effective interest rate on loans granted to banks. The non-interest related commissions for services rendered for loans granted to banks shall be also reflected in this group.
  4351 Interest-related income on short-term loans granted to banks – unrelated parties
  4352 Interest-related income on medium-term loans granted to banks – unrelated parties
  4353 Interest-related income on long-term loans granted to banks - unrelated parties
  4354 Interest-related income on short-term loans granted to banks - related parties
  4355 Interest-related income on medium-term loans granted to banks - related parties
  4356 Interest-related income on long-term loans granted to banks - related parties
  4357 Commissions from services rendered for loans granted to banks
    Accounts 4351-4356 are designated for the bookkeeping of interest-related income on loans granted to banks.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted to banks - related parties and banks - unrelated parties according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from crediting other banks.
    Account 4357 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions for services rendered for loans granted to other banks.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank from the commissions obtained on loans granted to banks – unrelated parties and banks – related parties.
    The debit of the account records the transfer at the end of the reported year of interest-related income on commissions to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank in the form of commissions for services rendered for loans granted to other banks – unrelated parties and banks – related parties.
4360 Interest-related income on loans granted to institutions funded from the state budget
  The group is designated for the bookkeeping of interest-related income on loans granted to institutions funded from the state budget and the amortization of the commissions that are not part of the effective interest rate on loans granted to institutions funded from the state budget. The non-interest related commissions for services rendered on loans granted to institutions funded from the state budget shall be also reflected in this group.
  4361 Interest-related income on short-term loans granted to institutions funded from the state budget
  4362 Interest-related income on medium-term loans granted to institutions funded from the state budget
  4363 Interest-related income on long-term loans granted to institutions funded from the state budget
  4365 Commissions from services rendered for loans granted to institutions funded from the state budget
    Accounts 4361-4363 are designated for the bookkeeping of interest-related income on loans granted to institutions funded from the state budget.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received on loans granted to institutions funded from the state budget according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the account records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained from loans granted to institutions funded from the state budget.
    Account 4365 is designated for the bookkeeping of income obtained (received and/or calculated to be received) by the bank in the form of commissions for services rendered on loans granted to institutions funded from the state budget.
    The credit of the account records the commissions obtained (received and/or calculated to be received) from crediting services on loans granted to institutions funded from the state budget;
    The debit of the account records the transfer at the end of the reported year of interest-related income related to the commissions to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank in the form of commissions from services rendered on loans granted to institutions funded from the state budget.
4370 Interest-related income on loans granted to the National Social Insurance House/National Health Insurance Company
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate on loans granted to the National Social Insurance House /National Health Insurance Company. The non-interest related commissions for services rendered on loans granted to National Social Insurance House/ National Health Insurance Company shall be also included in this group.
  4371 Interest-related income on short-term loans granted to the National Social Insurance House
  4372 Interest-related income on medium-term loans granted to the National Social Insurance House
  4373 Interest-related income on long-term loans granted to the National Social Insurance House
  4374 Interest-related income on short-term loans granted to the National Health Insurance Company
  4375 Interest-related income on medium-term loans granted to the National Health Insurance Company
  4376 Interest-related income on long-term loans granted to the National Health Insurance Company
  4377 Commissions from services rendered for loans granted to the National Social Insurance House /National Health Insurance Company
    Accounts 4371-4376 are designated for the bookkeeping of interest-related income on loans granted to the National Social Insurance House /National Health Insurance Company.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received on loans granted to the National Social Insurance House/National Health Insurance Company according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from loans granted to the National Social Insurance House /National Health Insurance Company
    Account 4377 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions for services rendered on loans granted to the National Social Insurance House /National Health Insurance Company.
    The credit of the account records the commissions obtained (received and/or calculated to be received) from services rendering on loans granted to the National Social Insurance House/ National Health Insurance Company;
    The debit of the account records the transfer at the end of the reported year of interest-related income related to the commissions to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank in the form of commissions from services rendered on loans granted to the National Social Insurance House/ National Health Insurance Company.
4380 Interest-related income on loans granted to the Government
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate on loans granted to the Government. The non-interest related commissions for services rendered for loans granted to the Government shall be also reflected in this group.
  4381 Interest-related income on short-term loans granted to the Government
  4382 Interest-related income on medium-term loans granted to the Government
  4383 Interest-related income on long-term loans granted to the Government
  4385 Commissions from services rendered for loans granted to the Government
    Accounts 4381-4383 are designated for the bookkeeping of interest-related income on term loans granted to the Government.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted to the Government according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income related to the commissions to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of income obtained by the bank in the form of interests on loans granted to the Government.
    Account 4385 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions from services rendered on loans granted to the Government.
    The credit of the account records the income obtained (received or calculated to be received) by the bank related to commissions obtained from loans granted to the Government;
    The debit of the account records the transfer at the end of the reported year of interest-related income related to the commissions to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income in the form of commissions obtained by the bank on loans granted to the Government.
4390 Interest-related income on loans granted to administrative-territorial units/ institutions subordinated to administrative-territorial units
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate on loans granted to administrative-territorial units/ institutions subordinated to administrative-territorial units. The non-interest related commissions for services rendered on loans granted to administrative-territorial units/ institutions subordinated to administrative-territorial units shall be also reflected in this group.
  4391 Interest-related income on short-term loans granted to administrative-territorial units
  4392 Interest-related income on medium-term loans granted to administrative-territorial units
  4393 Interest-related income on long-term loans granted to administrative-territorial units
  4394 Interest-related income on short-term loans granted to institutions subordinated to administrative-territorial units
  4395 Interest-related income on medium-term loans granted to institutions subordinated to administrative-territorial units
  4396 Interest-related income on long-term loans granted to institutions subordinated to administrative-territorial units
  4397 Commissions from services rendered for loans granted to administrative-territorial units/ institutions subordinated to administrative-territorial units
    Accounts 4391-4396 are designated for the bookkeeping of interest-related income on term loans granted to administrative-territorial units/ institutions subordinated to administrative-territorial units.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received on loans granted to administrative-territorial units and institutions subordinated to administrative-territorial units according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of income obtained by the bank in the form of interests on loans granted to administrative-territorial units/ institutions subordinated to administrative-territorial units.
    Account 4397 is designated for reflecting the income obtained (received and/or calculated to be received) by the bank in the form of commissions for services rendered on loans granted to administrative-territorial units/institutions subordinated to administrative-territorial units.
    The credit of the account records the commissions obtained (received and/or calculated to be received) from credit services rendering on loans granted to administrative-territorial units / institutions subordinated to administrative-territorial units;
    The debit of the account records the transfer at the end of the reported year of income related to commissions on the account of undistributed profit (uncovered losses).
    The account has a credit balance and represents the amount of income in the form of commissions obtained by the bank from crediting administrative-territorial units / institutions subordinated to administrative-territorial units.
4410 Interest-related income on loans granted to productive industry
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate on loans granted to industrial purposes. The non-interest related commissions for services rendered on granted loans shall be also reflected in this group.
  4411 Interest-related income on short-term loans granted to productive industry
  4412 Interest-related income on medium-term loans granted to productive industry
  4413 Interest-related income on long-term loans granted to productive industry
  4415 Commissions from services rendered for loans granted to productive industry
    Accounts 4411–4413 are designated for the bookkeeping of interest-related income on term loans granted to customers for investments in productive industry.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted to productive industry according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from loans granted to productive industry.
    Account 4415 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interest from services rendered on loans granted to productive industry.
    The credit of the account records the commissions obtained (received and/or calculated to be received) from credit services rendering on loans granted to productive industry.
    The debit of the account records the transfer at the end of the reported year of commissions-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank in the form of commissions from loans granted to productive industry.
4420 Interest-related income on loans granted to commerce
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate on loans granted to trading. The non-interest related commissions for services rendered on granted loans shall be also reflected in this group.
  4421 Interest-related income on short-term loans granted to commerce
  4422 Interest-related income on medium-term loans granted to commerce
  4423 Interest-related income on long-term loans granted to commerce
  4425 Commissions from services rendered for loans granted to commerce
    Accounts 4421–4423 are designated for the bookkeeping of interest-related income on term loans granted to commerce.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted to commerce according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from loans granted to commerce.
    Account 4425 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interest from services rendered on loans granted to commerce.
    The credit of the account records the commissions obtained (received and/or calculated to be received) from credit services rendering on loans granted to commerce.
    The debit of the account records the transfer at the end of the reported year of commissions-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank in the form of commissions from loans granted to commerce.
4430 Interest-related income on loans granted to financial non-banking sector
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate on loans granted to financial non-banking sector. This group records also the non-interest related commissions obtained for services rendered related to the use of loans granted to the financial non-banking sector.
  4431 Interest-related income on short-term loans granted to financial non-banking sector
  4432 Interest-related income on medium-term loans granted to financial non-banking sector
  4433 Interest-related income on long-term loans granted to financial non-banking sector
  4435 Commissions from services rendered for loans granted to financial non-banking sector
    Accounts 4431–4433 are designated for the bookkeeping of interest-related income on term loans granted to financial non-banking sector.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted to financial non-banking sector according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from loans granted to financial non-banking sector.
    Account 4435 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interest from services rendered on loans granted to financial non-banking sector.
    The credit of the account records the commissions obtained (received and/or calculated to be received) from credit services rendering on loans granted to financial non-banking sector..
    The debit of the account records the transfer at the end of the reported year of commissions-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank in the form of commissions from loans granted to financial non-banking sector.
4440 Interest-related income on loans for the purchase/construction of buildings
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate on loans granted to individuals for the purchase/construction of buildings. The non-interest related commissions for services rendered on granted loans shall be also reflected in this group.
  4441 Interest-related income on short-term loans for the purchase/construction of buildings
  4442 Interest-related income on medium-term loans for the purchase/construction of buildings
  4443 Interest-related income on long-term loans for the purchase/construction of buildings
  4445 Commissions related to services rendered on loans for the purchase/construction of buildings
    Accounts 4441-4443 are designated for the bookkeeping of interest-related income on term loans granted to customers for the purchase/construction of buildings.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted for the purchase/construction of buildings according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from loans granted for the purchase/construction of buildings.
    Account 4445 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interests for services rendered for loans granted for the purchase/construction of buildings.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank related to commissions obtained from loans granted for the purchase/construction of buildings.
    The debit of the account records the transfer at the end of the reported year of commissions-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank from the commissions received from loans granted for the purchase/construction of buildings.
4450 Interest-related income on loans granted to non-commercial organizations
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate on loans granted to non-commercial organizations. This group records also the non-interest related commissions obtained for services rendered related to the use of loans granted to non-commercial organizations.
  4451 Interest-related income on short-term loans granted to non-commercial organizations
  4452 Interest-related income on medium-term loans granted to non-commercial organizations
  4453 Interest-related income on long-term loans granted to non-commercial organizations
  4455 Commissions from services rendered for loans granted to non-commercial organizations
    Accounts 4451-4453 are designated for the bookkeeping of interest-related income on term loans granted to non-commercial organizations.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted to non-commercial organizations according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from loans granted to non-commercial organizations.
    Account 4455 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interests for services rendered for loans granted to non-commercial organizations.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank related to commissions obtained from loans granted to non-commercial organizations.
    The debit of the account records the transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of commissions obtained (received and/or calculated to be received) from loans granted to non-commercial organizations.
4460 Interest-related income on loans granted to individuals performing an activity
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest on loans granted to individuals performing an activity. This group records also the non-interest related commissions obtained for services rendered related to the use of loans granted to individuals performing an activity.
  4461 Interest-related income on short-term loans granted to individuals performing an activity
  4462 Interest-related income on medium-term loans granted to individuals performing an activity
  4463 Interest-related income on long-term loans granted to individuals performing an activity
  4465 Commissions from services rendered for loans granted to individuals performing an activity
    Accounts 4461-4463 are designated for the bookkeeping of interest-related income on term loans granted to individuals performing an activity.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted to individuals performing an activity according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from loans granted to individuals performing an activity.
    Account 4465 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interests for services rendered for loans granted to individuals performing an activity.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank related to commissions obtained from loans granted to individuals performing an activity.
    The debit of the account records the transfer at the end of the reported year of commissions-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of commissions obtained (received and/or calculated to be received) from loans granted to individuals performing an activity.
4470 Interest-related income on loans granted to transport/ telecommunications and network development
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate on loans granted to transport, telecommunications and network development. The bookkeeping of non-interest related commissions for services rendered on granted loans shall be reflected in this group.
  4471 Interest-related income on short-term loans granted to transport, telecommunications and network development
  4472 Interest-related income on medium-term loans granted to transport, telecommunications and network development
  4473 Interest-related income on long-term loans granted to transport, telecommunications and network development
  4475 Commissions from services rendered for loans granted to transport, telecommunications and network development
    Accounts 4471–4473 are designated for the bookkeeping of interest-related income on term loans granted to customers to transport, telecommunications and network development.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on loans granted to transport, telecommunications and network development according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from loans granted to transport, telecommunications and network development.
    Account 4475 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions for services rendered for loans granted to transport, telecommunications and network development.
    The credit of the account records the commissions obtained (received and/or calculated to be received) from services rendered on loans granted to transport, telecommunications and network development.
    The debit of the account records the transfer at the end of the reported year of commissions-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank in the form of commissions from loans granted to transport, telecommunications and network development.
4480 Interest-related income on loans granted between the bank’s head office and to branches thereof
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate on loans granted by the bank’s head office to its branches, as well as of interest-related income on loans granted by bank’s branches to the head office.
  4481 Interest-related income on loans granted to the bank’s head office
  4482 Interest-related income on loans granted to bank’s local branches
  4483 Interest-related income on loans granted to bank’s branches from abroad
    Account 4481 is designated for the bookkeeping of interest-related income and the amortization of commissions that are not part of the effective interest rate obtained by bank’s branches from loans granted to the bank’s head office.
    The credit of the account records the income obtained (received and/or calculated to be received) by branches in the form of interests on loans granted to the bank’s head office.
    The debit of the account records the reduction of income following the inversion of interests or income transfer to the account of profit (loss) for the period at the end of the reporting period.
    The account has a credit balance and represents the amount of income obtained by bank’s branches from loans granted to the bank’s head office.
    Account 4482 is designated for the bookkeeping of interest-related income and the amortization of commissions that are not part of the effective interest rate obtained by the bank’s head office from loans granted to its local branches.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank’s head office in the form of interests on loans granted to its local branches.
    The debit of the account records the reduction of income as a result of the inversion of income or income transfer to the account of profit (loss) for the period at the end of the reporting period.
    The account has a credit balance and represents the amount of income obtained by the bank’s head office from loans granted to its local branches.
    Account 4483 is designated for the bookkeeping of interest-related income and the amortization of commissions that are not part of the effective interest rate obtained by the bank’s head office from loans granted to its branches abroad.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank’s head office in the form of interests on loans granted to its branches abroad.
    The debit of the account records the reduction of income as a result of the interest inversion or income transfer to the account of profit (loss) for the period at the end of the reporting period.
    The account has a credit balance and represents the amount of income obtained by the bank’s head office on loans granted to its branches from abroad.
4490 Interest-related income on other loans granted to customers
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate and the compensations for other loans granted to customers, such as overdrafts, credit cards, bill-of-exchange loans, etc. The non-interest related commissions for services rendered for granted loans shall be also reflected in this group.
  4491 Interest-related income on overdrafts to customers
  4492 Interest income on loans granted through card accounts (credit cards)
  4493 Interest-related income on discounted commercial bills of exchange
  4494 Interest-related income on factoring
  4495 Interest-related income on bills of exchange
  4496 Interest-related income on other loans granted to customers
  4498 Commissions from other loans granted to customers
  4499 Commissions from services rendering for credit card use
    Accounts 4491-4496 are designated for the bookkeeping of interest-related income on other term loans granted to customers.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank on other loans granted to customers according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from other loans granted to customers.
    Accounts 4498–4499 are designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interest for services rendered on loans granted to customers.
    The credit of the accounts records the commissions obtained (received and/or calculated to be received) from services rendered on loans granted to customers;
    The debit of the accounts records the transfer at the end of the reported year of commissions-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of income obtained by the bank in the form of commissions from other granted loans.
4510 Interest-related income on other loans granted to individuals
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate on loans granted to individuals. This group records also the non-interest related commissions obtained for services rendered related to the use of loans granted to individuals according to the destination.
  4511 Interest-related income on overdrafts to individuals
  4512 Interest income on loans granted through card accounts
  4513 Interest-related income on loans granted for primary needs
  4514 Interest-related income on other loans granted to individuals
  4516 Commissions from other loans granted to individuals
  4517 Commissions from services rendering for credit card use
    Accounts 4511–4514 are designated for the bookkeeping of the interest-related income from other loans granted to individuals.
    The credit of the accounts records the followings:
    - interest-related income calculated to be received by the bank from loans granted to individuals according to the agreement;
    - amortization of commissions that are not part of the effective interest rate;
    - positive difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement.
    The debit of the accounts records the followings:
    - negative difference between the interest-related income calculated according to the effective interest rate from the amortized cost of the loan and the interest calculated according to the agreement;
- debit balance of counter account for the adjustment of loans at amortized cost;
    - transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from other loans granted to individuals.
    Accounts 4516–4517 are designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interests for services rendered for loans granted to individuals.
    The credit of the accounts records the commissions obtained (received and/or calculated to be received) by the bank from other loans granted to individuals.
    The debit of the accounts records the transfer at the end of the reported year of commissions-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of commissions obtained (received and/or calculated to be received) by the bank from other loans granted to individuals.
4530 Interest-related income on finance lease
  The group is designated for the bookkeeping of interest-related income and the amortization of the commissions that are not part of the effective interest rate on finance lease granted to banks or customers. The bookkeeping of non-interest related commissions from lease services rendering shall be also reflected in this group.
  4531 Interest-related income on finance lease to banks
  4532 Interest-related income on finance lease to customers
  4535 Commissions from services rendering on finance lease
    Accounts 4531-4532 are designated for the bookkeeping of interest-related income on finance lease granted to banks and customers and the amortization of commissions that are not part of the effective interest rate.
    The credit of the accounts records the interest-related income calculated to be received by the bank on finance lease granted to banks and customers.
    The debit of the accounts records the transfer at the end of the reported year of interest-related income to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of interest-related income obtained by the bank from finance lease to banks and customers.
    Account 4535 is designated for the bookkeeping of the income obtained (received and/or calculated to be received) by the bank in the form of commissions not related to the interest for finance lease to banks and customers.
    The credit of the account records the commissions obtained (received and/or calculated to be received) from services rendering on finance lease;
    The debit of the account records the transfer at the end of the reported year of commissions-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank in the form of commissions from assets lease.
4550 Income from investment property
  The group is designated for the bookkeeping of income from investment property held by the bank to earn rentals and for capital appreciation.
  4551 Income from investment property held to earn rentals
  4552 Income from investment property for capital appreciation
    Accounts 4551-4552 are designated for the bookkeeping of income from investment property held by the bank to earn rentals and for capital appreciation.
    The credit of the accounts records the income obtained (received and/or calculated to be received) by the bank from investment property held by the bank to earn rentals and for capital appreciation.
    The debit of the accounts records the transfer at the end of the reported year of income from real estate investment to the account of profit (loss) for the period.
    The accounts have a credit balance and represent the amount of income obtained by the bank from investment property held to earn rentals and for capital appreciation.
4560 Income from investment in entities
  The group is designated for the bookkeeping of the income from investment in entities (subsidiaries, associated entities, and from investments in joint ventures).
  4561 Income from investments in subsidiaries
  4562 Income from investments in associated entities
  4563 Income from investments in joint ventures
    Accounts 4561-4563 are designated for the bookkeeping of income from investment in entities.
    The credit of the accounts records the income obtained (received and/or calculated to be received) by the bank from investments.
    The debit of the accounts records the transfer at the end of the reported year of income from investment to the account of undistributed profit.
    The accounts have a credit balance and represent the amount of income obtained by the bank from investment in entities.
4650 Income/losses on trade operations
  The group is designated for the bookkeeping of income or expenses (losses) from trading (purchase and/or sale) of securities available for sale and foreign currency. The income and expenses (losses) from interest on transactions with derived financial instruments shall be also reflected in this group.
  4651 Income/losses from state securities trading
  4652 Income/losses from share trading
  4653 Income/losses from other securities trading
  4654 Income/losses from foreign currency trading
  4655 Income/losses from interest on transactions with derived financial instruments
    Account 4651 is designated for the bookkeeping of income or losses obtained from state securities sale/purchase available for secondary market trading.
    The credit of the account records the income from state securities trading and the transfer of expenses (losses) at the end of the reported period to the account of profit (losses) for the period.
    The debit of the account records the expenses (losses) from state securities trading and the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    Account 4652 is designated for the bookkeeping of income or losses obtained from sale /purchase of share available for trading.
    The credit of the account records the income from share trading and the transfer of expenses (losses) at the end of the reported year to the account of profit (losses) for the period.
    The debit of the account records the expenses (losses) from share trading and the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    Account 4653 is designated for the bookkeeping of income or losses obtained from sale/purchase of other securities available for trading.
    The credit of the account records the income from other securities trading and the transfer of expenses (losses) at the end of the reported year to the account of profit (losses) for the period.
    The debit of the account records the expenses (losses) from other securities trading and the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    Account 4654 is designated for the bookkeeping of income or losses obtained from sale/purchase of cash foreign currency with the bank and the bank's foreign exchange bureaus, traveller’s cheques and of foreign currency via transfer, foreign currency conversion, etc.
    The credit of the account records the income from the bank's purchase/sale of foreign currency and the transfer of expenses (losses) at the end of the reported year to the account of profit (losses) for the period.
    The debit of the account records the expenses (losses) from the bank's purchase/sale of foreign currency and the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The accounts 4651-4654 may have a debit balance (in case of expenses (losses) from assets trading) or a credit balance (in case of income from assets trading).
    Account 4655 is designated for the bookkeeping of income or losses obtained from interest on transactions with derived financial instruments.
    The credit of the account records the income from interest on transactions with derived financial instruments and the transfer of expenses (losses) at the end of the reported year to the account of profit (losses) for the period.
    The debit of the account records the expenses (losses) from transactions with derived financial instruments and the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account may have a debit balance (if the expenses (losses) from interest on transactions with derived financial instruments are higher than the income) or a credit balance (if the income from interest on transactions with derived financial instruments is higher than the expenses (losses)).
4660 Income/losses from revaluation operations
  The group is designated for the bookkeeping of income or expenses (losses) from exchange rate differences on foreign currency accounts and foreign currency operations; results of revaluation of financial assets at fair value through profit or loss, assets / liabilities in MDL, real estate investment and other assets.
  4661 Income/losses from the revaluation of foreign currency
  4662 Income/losses from the revaluation of financial assets at fair value through profit or loss
  4663 Income/losses from the revaluation of assets / liabilities in MDL
  4664 Income/losses from the revaluation of real estate investment
  4665 Income/losses from the revaluation of other assets
  4666 Income/losses from the revaluation of financial liabilities measured at fair value through profit or loss
    Account 4661 is designated for the bookkeeping of the income or losses obtained from the daily revaluation of the foreign currency existent in the bank and customers’ accounts.
    The credit of the account records the income from exchange rate differences on foreign currency accounts and the transfer of expenses (losses) to the account at the end of reported year to the account of profit (losses) for the period.
    The debit of the account records the expenses (losses) from exchange rate differences from the revaluation of foreign currency accounts and the transfer of income at the end of reported year to the account of profit (losses) for the period.
    The account may have a debit balance (if the losses from foreign currency revaluation are higher than the income) or a credit balance (if the income from foreign currency revaluation is higher than the losses).
    Account 4662 is designated for the bookkeeping of the income or losses obtained from the daily revaluation of financial assets at fair value through profit or loss.
    The credit of the account records the income from the revaluation of financial assets and the transfer of expenses (losses) at the end of the reported year to the account of profit (losses) for the period.
    The debit of the account records the expenses (losses) from the revaluation of financial assets and the transfer of income at the end of reported year to the account of profit (losses) for the period.
    The account may have a debit balance (if the fair value of financial assets decreased) or a credit balance (if the fair value of financial assets increased).
    Account 4663 is designated for the bookkeeping of the income or losses obtained from exchange rate differences from the revaluation of assets / liabilities in MDL indexed to the foreign currency.
    The credit of the account records the income from the revaluation of from the revaluation of assets / liabilities in MDL indexed to the foreign currency and the transfer of losses at the end of the reported year to the account of profit (losses) for the period.
    The debit of the account records the losses from the revaluation of assets / liabilities in MDL indexed to the foreign currency and the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account may have a debit balance (if the losses from the revaluation of assets / liabilities in MDL indexed to the foreign currency are higher than the income) or a credit balance (if the income from the revaluation of assets / liabilities in MDL indexed to the foreign currency is higher than the expenses).
    Account 4664 is designated for the bookkeeping of the income or losses obtained from the revaluation of real estate investment.
    The credit of the account records the income from the revaluation of real estate investment and the transfer of expenses (losses) at the end of the reported year to the account of profit (losses) for the period.
    The debit of the account records the expenses (losses) from the revaluation of real estate investment and the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account may have a debit balance (if the losses from the revaluation of real estate investment are higher than the income) or a credit balance (if the income from the revaluation of real estate investment is higher than the expenses).
    Account 4665 is designated for the bookkeeping of the income or losses obtained from the revaluation of other assets than cannot be reflected to other accounts.
    The credit of the account records the income from the revaluation of other assets and the transfer of expenses (losses) at the end of the reported year to the account of profit (losses) for the period.
    The debit of the account records the expenses (losses) from the revaluation of other assets and the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account may have a debit balance (if the losses from the revaluation of other assets are higher than the income) or a credit balance (if the income from the revaluation of other assets is higher than the expenses).
    Account 4666 is designated for the bookkeeping of the income or losses obtained from revaluation of financial liabilities measured at fair value through profit or loss.
    The credit of the account records the income from the revaluation of financial liabilities and the transfer of expenses (losses) at the end of the reported year to the account of profit (losses) for the period.
    The debit of the account records the expenses (losses) from the revaluation of financial liabilities and the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account may have a debit balance (if the fair value of the financial liabilities increased) or a credit balance (if the fair value of the financial liabilities decreased).
4670 Commission-related income
  The group is designated for the bookkeeping of income from commissions received by the bank from services rendered, such as: consulting, trust, insurance, account servicing, etc.
  4671 Commissions of the bank for clearing operations
  4672 Commissions of the bank for insurance operations
  4673 Commissions of the bank for securities sale/ purchase
  4674 Commissions of the bank for foreign currency sale/ purchase
  4675 Commissions for trust operations
  4676 Commission for guarantees issuance
  4677 Commissions for account service
  4678 Commissions of the bank for consulting services
  4679 Other commissions of the bank
    Accounts 4671-4673 and 4675-4679 are designated for the bookkeeping of income obtained by the bank in the form of commissions for services rendered to customers.
    The credit of the accounts records the obtained commissions or the calculation of commissions to be collected on different banking operations in case the bank is certain to obtain the commission.
    The debit of the accounts records the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a credit balance and represent the amount of income obtained by the bank from the rendered services.
    Account 4674 is designated for the bookkeeping of income obtained by the bank in the form of commissions for foreign currency sale/purchase operations (excluding transactions of cash withdrawal and deposit).
    The credit of the account records the obtained commissions or the calculation of commissions to be collected in case the bank is certain to obtain the commission.
    The debit of the account records the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank for foreign currency sale/purchase operations (excluding transactions of cash withdrawal and deposit).
4840 Interest-related income on placements in the bank's head office and branches
  The group is designated for the bookkeeping of interest-related income on money means placed by branches with the bank's head office, as well as of interest-related income on money means placed by the bank's head office with its branches.
  4841 Interest-related income on placements with the bank's head office
  4842 Interest-related income on placements with local branches
  4843 Interest-related income on placements with the bank's branches from abroad
    Accounts 4841-4843 are designated for the bookkeeping of interest-related income obtained by both the head office and the bank's branches from placements with branches or head office.
    The credit of the accounts records the income obtained (received and/or calculated to be received) by the bank in the form of interest from placements performed by the bank with its branches or by branches with the head office.
    The debit of the accounts records the reduction of income as a result of the inversion of interest or the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a credit balance and represent the amount of income obtained by the bank from placements with the bank's head office and branches.
4850 Other interest-related income
  The group is designated for the bookkeeping of the interest-related income from an asset purchase/sale prepaid/deferred, in case of assignment of claims, etc., and the adjustment of the carrying amount at amortized cost.
  4851 Other interest-related income
    Account 4851 is designated for the bookkeeping of interest-related income and the adjustment of carrying amount to the amortized cost.
    The credit of the account records the income obtained by the bank in the form of interest from operations performed.
    The debit of the account records the transfer of interest-related income at the end of the reported year to the account of profit (losses) for the period.
    The account has a credit balance and represents the amount of interest-related income obtained by the bank from operations performed.
4900 Other operating income
  The group is designated for the bookkeeping of other operational income generated within the usual working process, but not reflected in the previous accounts. The bank’s income in the form of commissions obtained from the payment card activity and cash withdrawal or deposit operations are also included in this group.
  4901 Other operating income
  4902 Income from operations with cards
  4903 Income related to withdrawal and deposit of cash
    Account 4901 is designated for the bookkeeping of other operational income of the bank, not reflected in other accounts, including negative goodwill.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank from other operational activities and negative goodwill.
    The debit of the account records the transfer of other operational income at the end of the reported year to the account of profit (losses) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank from operational activity.
    Account 4902 is designated for the bookkeeping of the bank's income in the form of commissions obtained from payment card activity, excluding cash withdrawal and deposit operations.
    The credit of the account records the commissions obtained (received and/or calculated to be received) by the bank from payment card activity.
    The debit of the account records the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank from payment card operations.
    Account 4903 is designated for the bookkeeping of bank’s income in the form of commissions for the rendered services for cash withdrawal and deposit operations (with banks, bank and its subdivisions, with customers).
    The credit of the account records the commissions obtained from cash withdrawal and deposit operations.
    The debit of the account records the transfer of income to the account of the undistributed profit (uncovered losses) at the end of the reporting year.
    The account has a credit balance and represents the amount of bank’s income in the form of commissions obtained from cash withdrawal and deposit operations.
4910 Income from recoveries of assets and payments thereof
  The group is designated for the bookkeeping of recoveries of credits and assets other than credits and payments thereof, which have been written off in the previous years and uncovered from the allowances for impairment losses.
  4911 Income from recoveries of credits and payments thereof
  4912 Income from recoveries of other assets other than credits and payments thereof
    Accounts 4911, 4912 are designated for the bookkeeping of recoveries of credits and assets other than credits and payments thereof, which have been written off in the previous years and uncovered from the allowances for impairment losses.
    The credit of the account records the recovered amounts related to credits and assets other than credits and payments thereof.
    The debit of the account records the transfer at the end of the reported year of recovery-related income to the account of profit (loss) for the period.
    The account has a credit balance and represents the amount of recover-related income from credits and assets other than credits and payments thereof.
4920 Income related to the disposal of non-commercial assets
  The group is designated for the bookkeeping of income generated from assets disposal/disuse (sale, deterioration, etc.) of non-commercial assets. The income from the revaluation of assets at the moment of disuse shall be also included in this group.
  4921 Income related to the disposal of investments
  4922 Income related to the disuse of tangible assets
  4923 Income related to the disposal of other assets
    Account 4921 is designated for the bookkeeping of the bank's income obtained from disposal of investments.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank from the disposal of investments.
    The debit of the account records the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank following the disposal of investments.
    Account 4922 is designated for the bookkeeping of the bank's income obtained from tangible assets disposal/disuse.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank from tangible assets disposal (sale, etc.).
    The debit of the account records the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank from tangible assets disposal/disuse.
    Account 4923 is designated for the bookkeeping of bank's income obtained from the disposal of other assets (intangible assets, tangible assets held for sale, assets purchased for the reimbursement of loans or other debts, inventories of materials and consumables, low value and short-term assets, according to the Accounting policy of the bank for the reporting year), including the commemorative and jubilee banknotes and coins.
    The credit of the account records the followings:
    - income obtained (received and/or calculated to be received) by the bank from the disposal or disuse of other assets of the bank;
    - amount of the difference between realizable value and face value of commemorative and jubilee banknotes and coins at their marketing.
    The debit of the account records the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank from other assets disposal.
4930 Income from subsidies
  The group is designated for the bookkeeping of the income obtained by the bank in the form of subsidies.
  4931 Income from subsidies
    Account 4931 is designated for the bookkeeping of the income obtained by the bank in the form of subsidies.
    The credit of the account records the income from subsidies.
    The debit of the account records the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank in the form of subsidies.
4940 Other income
  The group is designated for the bookkeeping of other income obtained by the bank from operation not related to the basic activity of the bank.
  4941 Other income
    Account 4941 is designated for the bookkeeping of other income obtained by the bank from services rendered not related to the basic activity of the bank.
    The credit of the account records the income obtained (received and/or calculated to be received) by the bank from other activities, not related to the basic activity of the bank.
    The debit of the account records the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank, not related to the basic activity of the bank.
4950 Fines, penalties and other sanctions
  The group is designated for the bookkeeping of fines, penalties and other sanctions.
  4951 Fines, penalties and other sanctions
    Account 4951 is designated for the bookkeeping of the bank's income obtained (received and/or calculated to be received) in the form of penalties for failure to meet the contracts provisions, fines paid in favour of the bank and other sanctions.
    The credit of the account records the fines, penalties, sanctions and other amounts paid in favour of the bank or calculated to be paid.
    The debit of the account records the transfer of income at the end of the reported year to the account of profit (losses) for the period.
    The account has a credit balance and represents the amount of income obtained by the bank.
     
CLASS 5
EXPENSES
Accounts of class 5 “Expenses” are active accounts and represent the amount of all expenses born within the bank's economic and financial activity over the reported year: related to interest, investments, payroll, building maintenance, depreciation operations, taxes and duties, non-commercial assets disposal, and other expenses. The expenses accounts have debit balances, but in some cases may have credit balances.
     
5030 Interest-related expenses on “Loro” accounts and overdraft on “Nostro” accounts
  The group is designated for the bookkeeping of interest-related expenses on banks' “Loro” accounts and overdraft on “Nostro” accounts.
  5032 Interest-related expenses on “Loro” accounts of banks
  5033 Interest expenses on overdrafts on “Nostro” accounts
  5034 Interest expenses on “Loro” accounts for operations with securities
    Accounts 5032-5034 are designated for the bookkeeping of interest-related expenses on “Loro” accounts opened with the NBM and other banks and overdraft on “Nostro” accounts with banks.
    The debit of the accounts records the followings:
    - interest-related expenses calculated on “Loro” accounts opened with the NBM and other banks;
    - interest-related expenses calculated on overdraft on “Nostro” accounts.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on “Loro” accounts opened with the NBM and other banks and overdraft on “Nostro” accounts with banks.
5060 Interest-related expenses on overnight loans
  The group is designated for the bookkeeping of interest-related expenses on overnight loans from the NBM and banks.
  5061 Interest-related expenses on overnight loans from the NBM
  5062 Interest-related expenses on overnight loans from banks
    Accounts 5061-5062 are designated for the bookkeeping of interest-related expenses on overnight loans from the NBM and banks.
    The debit of the accounts records the interest-related expenses calculated on overnight loans from the NBM and other banks.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on received overnight loans.
5070 Interest-related expenses on sight pledged deposits of banks
  The group is designated for the bookkeeping of interest-related expenses on sight pledged deposits received from other banks in order to guarantee payment card operations, securities and other similar operations.
  5075 Interest-related expenses on sight pledged deposits of banks
    Account 5075 is designated for the bookkeeping of interest-related expenses on sight pledged deposits received from other banks.
    The debit of the account records the interest-related expenses on pledged deposits of other banks.
    The credit of the accounts records the recalculation of the interest on the early termination of contracts of deposit and the transfer at the end of the reported year of interest-related expenses on sight pledged deposits to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of interest-related expenses on sight pledged deposits received from other banks.
5090 Interest-related expenses on loans from banks
  The group is designated for the bookkeeping of interest-related expenses calculated and/or paid on loans obtained from other banks.
  5091 Interest-related expenses on short-term loans from the NBM (1 month and less)
  5092 Interest-related expenses on short-term loans from the NBM (over 1 month and up to 1 year)
  5093 Interest-related expenses on medium-term loans from the NBM (over 1 year and up to 5 years)
  5094 Interest-related expenses on long-term loans from the NBM (over 5 years)
  5095 Interest-related expenses on short-term loans from banks (1 month and less)
  5096 Interest-related expenses on short-term loans from banks (over 1 month and up to 1 year)
  5097 Interest-related expenses on medium-term loans from banks (over 1 year and up to 5 years)
  5098 Interest-related expenses on long-term loans from banks (over 5 years)
  5099 Commission-related expenses under loans from banks
    Accounts 5091-5098 are designated for the bookkeeping of interest-related expenses on term loans obtained from other banks.
    The debit of the accounts records the interest-related expenses on term loans.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on obtained term loans.
    Account 5099 is designated for the bookkeeping of commission-related expenses on loans from banks.
    The debit of the account records the commission-related expenses on loans from other banks.
    The credit of the account records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of commission-related expenses on loans from banks.
5100 Interest-related expenses on loans obtained from the Government for purposes of re-crediting
  The group is designated for the bookkeeping of interest-related expenses on loans obtained by the bank from the Government for re-crediting, based on agreements concluded between the Government and international financial organizations.
  5101 Interest-related expenses on short-term loans from the Government for purposes of re-crediting (1 month and less)
  5102 Interest-related expenses on short-term loans from the Government for purposes of re-crediting (over 1 month and up to 1 year)
  5103 Interest-related expenses on medium-term loans from the Government for purposes of re-crediting (over 1 year and up to 5 years)
  5104 Interest-related expenses on long-term loans from the Government for purposes of re-crediting (over 5 years)
  5105 Commission-related expenses on loans from the Government for purposes of re-crediting
    Accounts 5101-5104 are designated for the bookkeeping of interest-related expenses on term loans from the Government for re-crediting.
    The debit of the accounts records the interest-related expenses on loans from the Government for re-crediting.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on loans from the Government for re-crediting.
    Account 5105 is designated for the bookkeeping of commission-related expenses on loans from the Government for re-crediting.
    The debit of the account records the commissions calculated (paid) on loans from the Government for re-crediting.
    The credit of the account records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of commission-related expenses on loans from the Government for re-crediting.
5110 Interest-related expenses on loans obtained from international financial organizations
  The group is designated for the bookkeeping of interest-related expenses on loans obtained from international financial organizations.
  5111 Interest-related expenses on short-term loans from international financial organizations (1 month and less)
  5112 Interest-related expenses on short-term loans from international financial organizations (over 1 month and up to 1 year inclusive)
  5113 Interest-related expenses on medium-term loans from international financial organizations (over 1 year and up to 5 years)
  5114 Interest-related expenses on long-term loans from international financial organization (over 5 years)
  5116 Commission-related on loans from international financial organizations
    Accounts 5111-5114 are designated for the bookkeeping of interest-related expenses on term loans obtained from international financial organizations.
    The debit of the accounts records the interest-related expenses on loans from international financial organizations.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on term loans from international financial organizations.
    Account 5116 is designated for the bookkeeping of commission-related expenses on loans from international financial organizations.
    The debit of the account records the commission-related expenses on loans from international financial organizations.
    The credit of the account records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of commission-related expenses on loans from international financial organizations.
5120 Interest-related expenses on loans from other creditors
  The group is designated for the bookkeeping of interest-related expenses and of commissions on loans from other creditors.
  5121 Interest-related expenses on short-term loans from other creditors (1 month and less)
  5122 Interest-related expenses on short-term loans from other creditors (over 1 month and up to 1 year)
  5123 Interest-related expenses on medium-term loans from other creditors (over 1 year and up to 5 years)
  5124 Interest-related expenses on long-term loans from other creditors (over 5 years)
  5125 Commission-related expenses on loans from other creditors
    Accounts 5121-5124 are designated for the bookkeeping of term interest-related expenses from other creditors.
    The debit of the accounts records the interest-related expenses calculated on loans from other creditors.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on term loans from other creditors.
    Account 5125 is designated for the bookkeeping of commission-related expenses on loans from other creditors.
    The debit of the account records the commission-related expenses calculate (paid) on loans from other creditors.
    The credit of the account records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of commission-related expenses on loans from other creditors.
5150 Interest-related expenses on REPO agreements and Lombard facilities
  The group is designated for the bookkeeping of interest-related expenses on operations performed through REPO agreements and Lombard facilities.
  5151 Interest-related expenses on securities sold under “REPO” agreements
  5152 Interest-related expenses on securities sold after reception of Lombard Facilities
    Accounts 5151-5152 are designated for the bookkeeping of interest-related expenses on operations performed through REPO agreements and Lombard facilities obtaining.
    The debit of the accounts records the interest-related expenses on operations performed through REPO agreements or Lombard facilities obtaining.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on operations related to REPO agreements and Lombard facilities.
5180 Interest-related expenses on issued securities
  The group is designated for the bookkeeping of interest-related expenses on issued securities.
  5181 Interest-related expenses on securities issued with fixed interest rate
  5183 Interest-related expenses on other issued securities
    Accounts 5181-5183 are designated for the bookkeeping of interest-related expenses on issued securities.
    The debit of the accounts records the interest-related expenses on securities issued with a fixed interest rate and on other issued securities.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on issued securities.
5200 Amortization of premiums and accrual of discounts on securities
  The group is designated for the bookkeeping of the amounts of premiums' amortization on securities purchased for investments and accrual of discounts on issued securities.
  5201 Amortization of premiums on securities
  5202 Accrual of discounts on issued securities
    Accounts 5201-5202 are designated for the bookkeeping of amortization of premiums and accrual of discounts on issued securities.
    The debit of the accounts records the amortization of premiums on investment securities and accrual of discounts on issued securities.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of expenses related to amortization of premiums and accrual of discounts on issued securities.
5210 Interest-related expenses on term deposits of the National Health Insurance Company / National Social Insurance House
  The group is designated for the bookkeeping of interest-related expenses on term deposits received from the National Health Insurance Company and National Social Insurance House.
  5211 Interest-related expenses on short-term deposits of the National Health Insurance Company (1 year and less)
  5212 Interest-related expenses on medium-term deposits of the National Health Insurance Company (over 1 year and up to 5 years)
  5213 Interest-related expenses on long-term deposits of the National Health Insurance Company (over 5 years)
  5214 Interest-related expenses on short-term deposits of the National Social Insurance House (1 year and less)
  5215 Interest-related expenses on medium-term deposits of the National Social Insurance House (over 1 year and up to 5 years)
  5216 Interest-related expenses on long-term deposits of the National Social Insurance House (over 5 years)
    Accounts 5211-5213 are designated for the bookkeeping of interest-related expenses on term deposits received from the National Health Insurance Company.
    The debit of the accounts records the interest-related expenses on term deposits received from the National Health Insurance Company.
    The credit of the accounts records the recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on term deposits received from the National Health Insurance Company.
    Accounts 5214-5216 are designated for the bookkeeping of interest-related expenses on term deposits received from the National Social Insurance House.
    The debit of the accounts records the interest-related expenses on term deposits received from the National Social Insurance House.
    The credit of the accounts records the recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on term deposits received from the National Social Insurance House.
5250 Interest expenses on sight deposits of customers
  The group is designated for the bookkeeping of interest-related expenses on sight deposits received from customers.
  5251 Interest-related expenses on current accounts of legal entities
  5252 Interest-related expenses on current accounts of individuals
  5254 Interest-related expenses on special deposits of legal entities
  5255 Interest-related expenses on special deposits of individuals
  5256 Interest-related expenses on pledged deposits of legal entities
  5257 Interest-related expenses on pledged deposits of individuals
  5258 Interest-related expenses on current accounts of legal entities for operations with payment cards
  5259 Interest-related expenses on current accounts of individuals for operations with payment cards
  5261 Interest-related expenses on other sight deposits from legal entities
  5262 Interest-related expenses on other sight deposits from individuals
  5263 Interest-related expenses on state budget resources
  5264 Interest-related expenses on special means and special funds of public institutions funded by the state budget
  5265 Interest-related expenses on money means accumulation (provisional account)
  5266 Interest-related expenses on administrative-territorial district budget resources
  5267 Interest-related expenses on means of the National Company of Healthcare Insurance
  5268 Interest-related expenses on means of the National House of Social Insurance
  5269 Interest-related expenses on special-destination means of the National House of Social Insurance
  5271 Interest-related expenses on means of units of implementing investment projects from external grants
  5272 Interest-related expenses on means of units of implementing investment projects from external loans
  5273 Interest-related expenses on guarantees collected by customs service
    Accounts 5251-5262 are designated for the bookkeeping of interest-related expenses on sight deposits received from legal entities and individuals.
    The debit of the accounts records the interest-related expenses on sight deposits received from legal entities and individuals.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on sight deposits received from legal entities and individuals.
    Accounts 5263-5264 are designated for the bookkeeping of interest-related expenses on state budget means, on special means and special funds.
    The debit of the accounts records the interest-related expenses on state budget means, special means and special funds.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on state budget means, special means and special funds.
    Account 5265 is designated for the bookkeeping of interest-related expenses on money means accumulation.
    The debit of the account records the interest-related expenses on money means accumulation.
    The credit of the account records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of interest-related expenses on money means accumulation.
    Account 5266 is designated for the bookkeeping of interest-related expenses on budget means of administrative-territorial units.
    The debit of the account records the interest-related expenses on budget means of administrative-territorial units.
    The credit of the account records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of interest-related expenses on budget means of administrative-territorial units.
    Account 5267 is designated for the bookkeeping of interest-related expenses on means of the National Company of Healthcare Insurance.
    The debit of the account records the interest-related expenses on means of the National Health Insurance Company.
    The credit of the account records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of interest-related expenses on means of the National Health Insurance Company.
    Account 5268 is designated for the bookkeeping of interest-related expenses on means of the National Social Insurance House.
    The debit of the account records the interest-related expenses on means of the National Social Insurance House.
    The credit of the account records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of interest-related expenses on means of the National Social Insurance House.
    Account 5269 is designated for the bookkeeping of interest-related expenses on special means of the National Social Insurance House.
    The debit of the account records the interest-related expenses on special means of the National Social Insurance House.
    The credit of the account records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of interest-related expenses on special means of the National Social Insurance House.
    Accounts 5271-5272 is designated for the bookkeeping of interest-related expenses on money means related to investment projects from external grants and loans contracted by the Government, received directly by units of implementing of investment projects.
    The debit of the accounts records the interest-related expenses on means of investment projects from external grants and loans.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on money means related to investment projects from external grants and loans contracted by the Government.
    Account 5273 is designated for the bookkeeping of interest-related expenses on warranties collected by the Customs Service.
    The debit of the account records the interest-related expenses on warranties collected by the Customs Service.
    The credit of the account records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of interest-related expenses on warranties collected by the Customs service.
5310 Interest-related expenses on savings deposits
  The group is designated for the bookkeeping of interest-related expenses on savings deposits.
  5311 Interest-related expenses on savings deposits of individuals
  5312 Interest-related expenses on savings deposits of legal entities
  5313 Interest-related expenses on savings deposits of individuals performing an activity
  5314 Interest-related expenses on saving deposits of financial non-banking sector
  5315 Interest-related expenses on saving deposits of non-commercial organizations
    Accounts 5311-5315 are designated for the bookkeeping of interest-related expenses on savings deposits of legal entities and individuals.
    The debit of the accounts records the interest-related expenses on savings deposits of legal entities and individuals.
    The credit of the accounts records the recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on savings deposits.
5330 Interest-related expenses on overnight deposits of banks
  The group is designated for the bookkeeping of interest-related expenses on overnight deposits received from banks.
  5331 Interest-related expenses on overnight deposits of banks – unrelated parties
  5332 Interest-related expenses on overnight deposits of banks – related parties
    Accounts 5331-5332 are designated for the bookkeeping of interest-related expenses on overnight deposits received from banks - unrelated parties and related parties.
    The debit of the accounts records the interest-related expenses on overnight deposits received from banks.
    The credit of the accounts records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on overnight deposits received from banks.
5340 Interest-related expenses on term deposits of banks
  The group is designated for the bookkeeping of interest-related expenses on term deposits received from banks.
  5341 Interest-related expenses on short-term deposits of banks (1 month and less)
  5342 Interest-related expenses on short-term deposits of banks (over 1 month and up to 1 year)
  5343 Interest-related expenses on medium-term deposits of banks (over 1 year and up to 5 years)
  5344 Interest-related expenses on long-term deposits of banks (over 5 years)
  5345 Commission-related expenses on banks' deposits
  5346 Interest-related expenses on short-term pledged deposits of banks (1 month and less)
  5347 Interest-related expenses on short-term pledged deposits of banks (over 1 month and up to 1 year)
  5348 Interest-related expenses on medium-term pledged deposits of banks (over 1 year and up to 5 years)
  5349 Interest-related expenses on long-term pledged deposits of banks (over 5 years)
    Accounts 5341-5344 are designated for the bookkeeping of interest-related expenses on term deposits received from banks, although in some cases it may also have a credit balance.
    The debit of the accounts records the interest-related expenses on term deposits received from banks and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the accounts records the recalculation of the interest on the early termination of contracts of deposit and the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on term deposits received from banks.
    Account 5345 is designated for the bookkeeping of commission-related expenses deposits received from banks.
    The debit of the account records the amounts of commission-related expenses on term deposits received from banks.
    The credit of the account records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of commission-related expenses on deposits received from banks.
    Accounts 5346-5349 are designated for the bookkeeping of interest-related expenses on deposits received as warranties from banks.
    The debit of the accounts records the amounts of interest-related expenses on term pledged deposits received from banks and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the accounts records the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost, recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on deposits received as warranties from banks, although in some cases it may also have a credit balance.
5360 Interest-related expenses on term deposits related to the state budget
  The group is designated for the bookkeeping of interest-related expenses on term deposits received from institutions funded from budget means, state budget special means and special funds.
  5361 Interest-related expenses on short-term deposits received from state budget sources (1 year and less)
  5362 Interest-related expenses on medium-term deposits received from state budget sources (over 1 year and up to 5 years)
  5363 Interest-related expenses on long-term deposits received from state budget sources (over 5 years)
  5364 Interest-related expenses on short-term deposits of institutions funded from special means of state budget (1 year and less)
  5365 Interest-related expenses on medium-term deposits of institutions funded from special means of state budget (over 1 year and up to 5 years)
  5366 Interest-related expenses on long-term deposits of institutions funded from special means of state budget (over 5 years)
  5367 Interest-related expenses on short-term deposits of institutions funded from special funds means of state budget (1 year and less)
  5368 Interest-related expenses on medium-term deposits of institutions funded from special funds means of state budget (over 1 year and up to 5 years)
  5369 Interest-related expenses on long-term deposits of institutions funded from special funds means of state budget (over 5 years)
    Accounts 5361-5363 are designated for the bookkeeping of interest-related expenses on term deposits received from institutions funded from budget means of state budget.
    The debit of the accounts records the interest-related expenses term deposits received from institutions funded from budget means of state budget and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the accounts records the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost, recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on term deposits received from institutions funded from budget means of state budget, although in some cases it may also have a credit balance.
    Accounts 5364-5366 are designated for the bookkeeping of interest-related expenses on term deposits received from institutions funded from special means of state budget.
    The debit of the accounts records the interest-related expenses on term deposits received from institutions funded from special means of state budget and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the accounts records the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost, recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on term deposits received from institutions funded from special means of state budget, although in some cases it may also have a credit balance.
    Accounts 5367-5369 are designated for the bookkeeping of interest-related expenses on term deposits received from institutions funded from special funds means of state budget.
    The debit of the accounts records the interest-related expenses on term deposits received from institutions funded from special funds means of state budget and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the accounts records the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost, recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on term deposits received from institutions funded from special funds means of state budget, although in some cases it may also have a credit balance.
5370 Interest-related expenses on term deposits of customers
  The group is designated for the bookkeeping of interest-related expenses on term deposits received from legal and individuals.
  5371 Interest-related expenses on short-term deposits of legal entities (1 year and less)
  5372 Interest-related expenses on medium-term deposits of legal entities (over 1 year and up to 5 years)
  5373 Interest-related expenses on long-term deposits of legal entities (over 5 years)
  5374 Interest-related expenses on short-term deposits of individuals (1 year and less)
  5375 Interest-related expenses on medium-term deposits of individuals (over 1 year and up to 5 years)
  5376 Interest-related expenses on long-term deposits of individuals (over 5 years)
  5377 Commission-related expenses on customers' deposits
    Accounts 5371-5373 are designated for the bookkeeping of interest-related expenses on deposits received from legal entities for established terms.
    The debit of the accounts interest-related expenses on term deposits received from customers, and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the accounts records the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost, recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on deposits received from legal entities for established terms although in some cases it may also have a credit balance.
    Accounts 5374-5376 are designated for the bookkeeping of interest-related expenses on deposits received from individuals for established terms.
    The debit of the accounts records the interest-related expenses on term deposits received from customers, and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the accounts records the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost, recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on deposits received from individuals for established terms although in some cases it may also have a credit balance.
    Account 5377 is designated for the bookkeeping of commission-related expenses on deposits received from legal entities and individuals.
    The debit of the account records the amount of calculated commissions to be paid.
    The credit of the account records the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of commission-related expenses on deposits received from legal entities and individuals.
5380 Interest-related expenses on pledged term deposits of customers
  The group is designated for the bookkeeping of expenses on term deposits received from customers.
  5381 Interest-related expenses on short-term pledged deposits of legal entities (1 year and less)
  5382 Interest-related expenses on medium-term pledged deposits of legal entities (over 1 year and up to 5 years)
  5383 Interest-related expenses on long-term pledged deposits of legal entities (over 5 years)
  5384 Interest-related expenses on short-term pledged deposits of individuals (1 year and less)
  5385 Interest-related expenses on medium-term pledged deposits of individuals (over 1 year and up to 5 years)
  5386 Interest-related expenses on long-term pledged deposits of individuals (over 5 years)
    Accounts 5381-5383 are designated for the bookkeeping of interest-related expenses on pledged term deposits received from legal entities.
    The debit of the accounts records the interest-related expenses on pledged term deposits received from legal entities, and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the accounts records the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost, recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on deposits received from legal entities for established terms although in some cases it may also have a credit balance.
    Accounts 5384-5386 are designated for the bookkeeping of interest-related expenses on pledged deposits received from individuals for established terms.
    The debit of the accounts records the interest-related expenses on pledged term deposits received from individuals, and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the accounts records the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost, recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The accounts have a debit balance and represent the amount of interest-related expenses on deposits received from individuals for established terms although in some cases it may also have a credit balance.
5390 Interest-related expenses on deposits received from the bank’s head office or branches thereof
  The group is designated for the bookkeeping of interest-related expenses on deposits received by the bank’s head office from its branches, as well as on deposits received by the bank’s branches from the head office.
  5391 Interest-related expenses on deposits received by the bank’s head office
  5392 Interest-related expenses on deposits received by the bank’s local branches
  5393 Interest-related expenses on deposits received by the bank’s branches from abroad
    Account 5391 is designated for the bookkeeping of interest-related expenses on deposits received by the bank’s head office from its branches.
    The debit of the account records the interest-related expenses on deposits received by the bank’s head office and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the account records the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost, recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of interest-related expenses on deposits received by the bank’s head office although in some cases it may also have a credit balance.
    Account 5392 is designated for the bookkeeping of interest-related expenses on deposits received by the bank’s local branches from the bank’s head office.
    The debit of the account records the interest-related expenses on deposits received by local branches and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the account records the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost, recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of interest-related expenses on deposits received by the bank’s local branches although in some cases it may also have a credit balance.
    Account 5393 is designated for the bookkeeping of interest-related expenses on deposits received by the bank’s branches from abroad from the bank’s head office.
    The debit of the account records the interest-related expenses on deposits received by the bank’s branches from abroad and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the account records the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost, recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of interest-related expenses on deposits received by the bank’s branches from abroad although in some cases it may also have a credit balance.
5410 Interest-related expenses on term deposits of non-commercial organizations
  The group is designated for the bookkeeping of interest-related expenses on deposits/pledged deposits on term of the non-commercial organizations.
  5411 Interest-related expenses on short-term deposits of non-commercial organizations (1 year and less)
  5412 Interest-related expenses on medium-term deposits of non-commercial organizations (over 1 year and up to 5 years)
  5413 Interest-related expenses on long-term deposits of non-commercial organizations (over 5 years)
  5414 Interest-related expenses on short-term pledged deposits of non-commercial organizations (1 year and less)
  5415 Interest-related expenses on medium-term pledged deposits of non-commercial organizations (over 1 year and up to 5 years)
  5416 Interest-related expenses on long-term pledged deposits of non-commercial organizations (over 5 years)
    Accounts 5411-5416 are designated for the bookkeeping of interest-related expenses on deposits/pledged deposits on term of the non-commercial organizations.
    The debit of the accounts records the interest-related expenses on deposits/ pledged deposits on term of the non-commercial organizations and the negative difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost.
    The credit of the accounts records the positive difference between the interest-related income calculated according to the effective interest rate and the interest calculated according to the agreement, which adjusts the deposit to the amortized cost, recalculation of the interest on the early termination of contracts of deposit and the transfer of expenses at the end of the reported year to the account of profit (losses) for the period.
    The account has a debit balance and represents the amount of interest-related expenses on deposits/pledged deposits on term of the non-commercial organizations although in some cases it may also have a credit balance.
5420 Interest-related expenses on term deposits of non-banking financial sector
  The group is designated for the bookkeeping of interest-related expenses on deposits/pledged deposits on term of non-banking financial environment.
  5421 Interest-related expenses on short-term deposits of financial non-banking sector (1 year and less)
  5422 Interest-related expenses on medium-term deposits of financial non-banking sector (over 1 year and up to 5 years)
  5423 Interest-related expenses on long-term deposits of financial non-banking sector (over 5 years)
  5424 Interest-related expenses on short-term pledged deposits of financial non-banking sector (1 year and less)
  5425 Interest-related expenses on medium-term pledged deposits of financial non-banking sector (over 1 year and up to 5 years)
  5426 Interest-related expenses on long-term pledged deposits of financial non-banking sector (over 5 years)
    Accounts 5421-5426 are designated for the bookkeeping of interest-related expenses on term deposits of the non-banking financial sector.
    The debit of the accounts records th