on completion of the chart of accounts and accountability in the budgetary system and the detailed procedures for accounts and financial reporting in the budget system, approved through order of the Minister of Finance No. 216 of December 28, 2015



Published: 02.06.2017 in Official Gazette No. 171-180 art No.: 993 date of entry into force: 23.05.2017 pursuant to article 11 (2) of the Act on accounting No. 113-XVI dated April 27, 2007 (republished in the Official Gazette of the Republic of Moldova, 2014, 27-34, art. 61), I HEREBY ORDER: in the chart of accounts and accountability in the budgetary system and the detailed rules on accounting and financial reporting in the budget system, approved through order of the Minister of Finance No. 216 of December 28, 2015 , it operates the following additions.
1. In Annex No.1 "the chart of accounts and accountability in the budgetary system and the detailed rules on accounting and financial reporting in the budget system," 1.1. Chapter II "the CHART of ACCOUNTS and ACCOUNTABILITY in the BUDGETARY SYSTEM ' shall be supplemented with the sub-accounts of level II with the following designation: Sub level II





The name of the accounts





Asset/Liability









811460





The amount of the subscribed capital in international organizations in which membership is paid in the form of "paid-in" 812460





The amount of the subscribed capital in international organizations in which the Republic of Moldova is a Member





 












1.2. In chapter III, "the MODE of APPLICATION of the CHART of ACCOUNTS and ACCOUNTABILITY in the BUDGETARY SYSTEM," 1.2.1. 3.8.12 point, 1.2.1.1. In the description of the account "other budgetary claims 8114 extrabilanțiere", after the words "and the claims of taxpayers" insert the words "and the amount of subscribed capital in international organizations in which membership is paid in the form of" paid-in "."
1.2.1.2. After the description of subcontului level II 811430 "Claims in relation to the State budget regarding securities transferred" insert subcontului description of level I 81146 as follows: "1 of tier I capital Value subscribed 81146" in international organizations in which membership is paid in the form of "paid-in" "contains the following sub level II: 811460" the value of subscribed capital in international organizations in which membership is paid in the form of "paid-in" ".
The tier 1 811460 ' value of subscribed capital in international organizations in which membership is paid in the form of "paid-in" "it keeps track of the value of subscribed capital in international organizations in which membership is paid in the form of" paid-in "from the State budget, on the basis of agreements concluded with the international organisations, subject to refund, in the event of surrender of the Republic of Moldova to be a member thereof."
1.2.2. In point 1.2.2.1 3.8.20,. In the description of the account "other debts of 8124 State budget", after 1 level I 81245 "State budget Debt relating to value added tax" is inserted 1 of level I the following designation: 81246 "81246" amounts of subscribed capital in international organizations in which the Republic of Moldova is a member. ""
1.2.2.2. After the description of level II subcontului 812450 "State budget Debt relating to value added tax" Insert description of level I 81246 subcontului as follows: "1 of tier I capital Value subscribed 81246" in international organizations in which the Republic of Moldova is a member "contains the following sub level II: subscribed capital 812460" in international organizations in which the Republic of Moldova is a member ".
The tier 1 812460 "Value of subscribed capital in international organizations in which the Republic of Moldova is a member" shall keep track of the total amount of the subscribed capital ("paid-in" and "callable") in international organizations to which the Republic of Moldova is a member. "
2. This order comes into force on the date of signature and shall be published in the Official Gazette of the Republic of Moldova.