on banks open foreign exchange position

8/10/2019 On Banks Open Foreign Exchange Position

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Note: The translation is unofficial, for information purpose only

Official Monitor of the Republic of Moldova no. 112 114 of October 14, 1999

Approved by the Decision no.126of the Council of Administrationof the National Bank of Moldova

as of November 28, 1997As amended July 16, 1998, Decision no.196

As amended November 25, 1998, Decision no.356As amended December 29, 1998, Decision no.430As amended September 22, 1999, Decision no.248

As amended July 16, 2000, Decision no.7As amended April 9, 2003, Decision no.83

As amended September 4, 2003, Decision no.215As amended February 19, 2004, Decision no.37

As amended June 17, 2004, Decision no.142As amended March 31, 2005, Decision no.97

As amended June 8, 2006, Decision no.145As amended August 15, 2007, Decision no.208

As amended July 17, 2008, Decision no.133As amended September 11, 2008, Decision no.171As amended February 05, 2009, Decision no.33

As amended November 24, 2011, Decision no.266As amended August 23, 2012, Decision no.194

REGULATION ON

BANKS OPEN FOREIGN EXCHANGE POSITION

I. SCOPE1.1. This Regulation is worked out in accordance with the authorities of the National Bank of

Moldova as stipulated in Arts.11, 44, 46, 51, 52 of the Law on the National Bank of Moldova, of21.07.95, no.548-XIII and Art.28 of the Law on Financial Institutions, of 21.07.95, no.550-XIII.

II. MAIN OBJECTIVES2.1. With the view to mitigating and supervising foreign exchange risks, the National Bank of

Moldova has, by this Regulation, and with regard to authorized banks on the territory of the Republic ofMoldova, establishes: the limits on open foreign exchange position ratio, calculations and administrationrules related to open foreign exchange position, as well as the reporting to the National Bank of openforeign exchange position.

III MAIN DEFINITIONS

The following definitions are used in this Regulation:3.1. Foreign exchange position the balances of bank foreign exchange assets and liabilities that

generate the risk of obtaining additional revenues or expenditures upon the modification of exchangerates.(Item 3.1 amended by the Decision of the CA of the NBM no.248 of 22.09.99)(Item 3.1 in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

3.11. Foreign exchange assets - bank balance-sheet assets in foreign currency and in MDL relatedto the foreign currency rate, as well as the contingent assets (off-balance-sheet assets) pertaining totransactions involving foreign currency conversion.(Item 3.11. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

3.12. Foreign exchange liabilities bank balance-sheet liabilities in foreign currency and in MDLrelated to the foreign currency rate, as well as the contingent liabilities (off-balance-sheet liabilities)

pertaining to transactions involving foreign currency conversion.(Item 3.1

2. in the wording of the Decision of CA of NBM no.33 of 05.02.2009)


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3.2. The foreign exchange position shall be considered closed if foreign exchange assets in acertain foreign currency are equal to foreign exchange liabilities in the respective foreign currency.

(Item 3.2 amended by the Decision of the CA of the NBM no.248 of 22.09.99)(Item 3.2 in the wording of the Decision of CA of NBM no.33 of 05.02.2009)

3.3. The foreign exchange position shall be considered open if foreign exchange assets in a certainforeign currency are not equal to foreign exchange liabilities in the respective foreign currency.(Item 3.3 amended by the Decision of the CA of the NBM no.248 of 22.09.99)(Item 3.3 in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

3.4. The value of the open foreign exchange position represents the difference between the amountof foreign exchange assets in a certain foreign currency and the amount of foreign exchange liabilities inthe respective currency.(Item 3.4 amended by the Decision of the CA of the NBM no.248 of 22.09.99)

(Item 3.4 in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

3.5. The open foreign exchange position is long if the sum of foreign exchange assets in a certainforeign currency exceeds the sum of foreign exchange liabilities in the respective foreign currency.(Item 3.5 amended by the Decision of the CA of the NBM no.248 of 22.09.99)(Item 3.5 in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

3.6. The open foreign exchange position is short if the sum of foreign exchange liabilities in a certainforeign currency exceeds the sum of foreign exchange assets in the respective foreign currency.(Item 3.6 amended by the Decision of the CA of the NBM no.248 of 22.09.99)

(Item 3.6 in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)3.7. The foreign exchange position ratio represents the percentage ratio between the value of the

open foreign exchange position (recalculated in Moldovan lei) and the value of the total regulatory capitalof the bank.

3.8. The limits of the open foreign exchange position represent the ceilings of the open foreignexchange position, as set by the National Bank of Moldova; these ceilings are mandatory for banks.(Item 3.8 amended by the Decision of the CA of the NBM no.37 from 19.02.04)

IV. GENERAL PROVISIONS

4.1. The banks have the right to hold open foreign exchange positions, if it is not otherwiseprovided for in the Decisions of the Council of Administration of NBM and the remedy documents issued

by the National Bank of Moldova on a certain bank. Banks shall maintain a relevant foreign exchange riskadministration and supervision system in order to have an open foreign exchange position.(Item 4.1 in the wording of the Decision of the CA of the NBM no.248 of 22.09.99)

4.2. The operations that have an impact upon the value of open foreign exchange position are asfollows:

4.2.1. Calculation of the interest incomes in foreign exchange and the receipt of operationalincomes in foreign exchange;

4.2.2. Calculation of interest expenses in the foreign exchange and payment of operationalexpenses in foreign exchange;4.2.3 Purchase-sale transactions with foreign exchange against Moldovan lei, from the account of banksmeans, transactions of foreign exchange purchase against other foreign currency, i.e. foreign exchange

conversion operations (spot, forward, etc.);4.2.4. Other foreign exchange operations, within the terms of which the foreign currency

conversion (foreign currencies and/or MDL) is stipulated.(Item 4.2.4 amended by the Decision of the CA of the NBM no.248 of 22.09.99)(Item 4.2.4 amended by the Decision of the CA of the NBM no.33 of 05.02.2009)

4.2.5. Operations with assets and liabilities related to the foreign currency rate (assets andliabilities in MDL related to the foreign currency rate), i.e., those assets and liabilities in MDL (e.g.,extended /received credits in MDL), the balances of which, according to the conditions set up in therelevant contracts concluded by the bank, shall be amended depending on the evolution of the exchangerate of MDL against foreign currencies it is attached to.(Item 4.2.5.in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

4.3. Theforeign exchange position occurs on the date of concluding the operations / transactionsindicated under item 4.2.3 - 4.2.5 of this Regulation, as well as on the date of computing the interest-related incomes/expenditures and entry on/ settlement from the account of other incomes /expenditures inforeign currency.


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all foreign currencies are also made: separately for long open foreign exchange positions and forshort open foreign exchange positions.

6.2 At the end of each working day, the bank shall work out an internal document on the openforeign exchange position, where the following data shall be included:

A.The value of total regulatory capital, determined as at the end of the last working day of themonth and previous to the reporting one, as in accordance with the requirements of the normative acts ofthe National Bank of Moldova for reporting;

For Calculation of Open Foreign Exchange Position Ratio index during the reporting month, thetotal regulatory capital value calculated as at the end of the last working day of the month previous to thereporting month is used.(Item A amended by the Decision of the CA of the NBM no.33 of 05.02.2009)(Item A amended by the Decision of the CA of the NBM no.194 of 23.08.2012)

B.For each foreign currency:B.1. Total foreign exchange assets in a certain foreign currency.

(Item B.1 amended by the Decision of the CA of the NBM no.248 of 22.09.99)(Item B.1. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

B.2. Total foreign exchange liabilities in a certain foreign currency; (Item B.2 amended by the Decision of the CA of the NBM no.248 of 22.09.99)(Item B.2. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

B.3. The value of the open foreign exchange position of a certain foreign currency, which isdetermined as the difference between the mentioned amounts in the previous sub-items (B.1.-B.2.);B.4. The open foreign exchange position ratio for a certain foreign currency (B.3./A.).C. For the total of foreign currencies;C.1.the amount of values of long open foreign exchange positions;C.2. the amount of values of short open foreign exchange positions;C.3. the ratio of long open foreign exchange position, calculated as the ratio between C.1./A or as

the sum of ratios of long open foreign exchange positions for all foreign currencies;C.4. the ratio of short open foreign exchange positions, calculated as the ratio of C.2./A or as the

sum of ratios of short open foreign exchange positions for all foreign currencies.C.5. total balance-sheet assets in foreign currency;

C.6. total balance-sheet liabilities in foreign currency;C.7. the ratio of balance-sheet assets in foreign currency and the balance-sheet liabilities in foreigncurrency calculated in accordance with the formula: (C5./C.6.)x100-100.

If the value of total regulatory capital is equal to zero or is negative, the ratio of the open foreignexchange position is not calculated.[Item 6.4 amended by the Decision of the CA of the NBM no.248 of 22.09.99][Item 6.4 completed by the Decision of the CA of the NBM no.37 of 19.02.04]

6.3. For each foreign currency, the amount of foreign exchange assets, the amount of foreignexchange liabilities and the value of the open foreign exchange position are calculated, at the banksdiscretion, in the original foreign currency and /or in MDL equivalent. If the amount of foreign exchangeassets, the amount of foreign exchange liabilities and the values of open foreign exchange positions are

calculated in foreign currency, the value of the open foreign exchange position shall be recalculated inMDL at the official exchange rate of MDL, valid on the day, at the end of which the open foreignexchange position is being calculated. If the amount of foreign exchange assets and the amount of foreignexchange liabilities are calculated in MDL equivalent, then, in order to determine the open foreignexchange position, this equivalent (including for the assets and the liabilities in MDL related to the foreigncurrency exchange rate) shall be calculated by applying the official exchange rate of MDL, valid on theday, at the end of which the open foreign exchange position is being calculated.(Item 6.3. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

6.4. The design and structure of the internal document on open foreign exchange position shall beset by the bank itself, taking into account the provisions stated in item 6.2.

Nevertheless, the bank shall submit to the National Bank of Moldova the required reports on open

foreign exchange position as provided in Chapter VII Reports of this Regulation.(Item 6.4 amended by the Decision of the CA of the NBM no.196 of 16.07.98)


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VII. REPORTS

7.1. With the view to supervising the observance by banks of limits set for open foreignexchange positions, banks shall submit to the NBM the Report on the Banks Open Foreign ExchangePosition, as in accordance with the provisions of this Regulation.(Item 7.1 amended by the Decision of the CA of the NBM no.33 of 05.02.2009)

7.2. The banks shall submit to the NBM, on a weekly basis, Reports on Open Foreign ExchangePosition, calculated in MDL as in accordance withthe form no.1 and provisions from Annex no.2 of thisRegulation.(Item 7.2 amended by the Decision of the CA of the NBM no.196 of 16.07.98)(Item 7.2 amended by the Decision of the CA of the NBM no.145 of 08.06.06)(Item 7.2 amended by the Decision of the CA of the NBM no.133 of 17.07.08)

7.3. If the ratio of the open foreign exchange position (long or/and short) to other free convertiblecurrencies (col.3 of the report) and other foreign currencies (col.7 of the report) exceeds the limits set inletter a) and b) item 5.1.1., the bank shall send simultaneously with the electronic form of the report theinternal document on paper regarding on the daily open foreign exchange position, indicating the data foreach foreign currency separately.(Item7.3 amended by the Decision of the CA of the NBM no.196 of 16.07.98)

(Item 7.3 amended by the Decision of the CA of the NBM no.37 of 19.02.04)(Item 7.3 amended by the Decision of the CA of the NBM no.133 of 17.07.08)(Item 7.3 amended by the Decision of the CA of the NBM no.33 of 05.02.2009)

7.4. The bank shall submit to the National Bank of Moldova the daily Report on Open ForeignExchange Position (as in accordance with Annex no.1) that reflects detailed information as at the end ofthe working day. The deadline for daily report submission is 12:00 of the next working day.(Item 7.4 amended by the Decision of the CA of the NBM no.196 of 16.07.98)

7.5. The daily report is submitted in the electronic form in accordance with the Instruction onsubmission of reports in electronic form by banks to the National Bank of Moldova (approved by theDecision of the Council of Administration of the National Bank of Moldova, no.132, July 17, 2008). Thedeadline for reports is 12:00 of the next working day.(Item 7.5 amended by the Decision of the CA of the NBM no.145 of 08.06.06)

(Item 7.5 amended by the Decision of the CA of the NBM no.133 of 17.07.08)

7.6. In case in the balance-sheet there was operated any modification to the accounts that are used

to calculate the open foreign exchange position, the bank shall introduce these modifications in the dailyReport on Open Foreign Exchange Position for that respective day and shall submit to the National Bankof Moldova within three working days the modified daily Report.(Item 7.6 amended by the Decision of the CA of the NBM no.196 of 16.07.98)


7.7. The bank shall submit the Report on Open Foreign Exchange Position starting with the day itreceives from the NBM the license to perform financial activity; this license provides the financialactivities mentioned in letter f) and j) of item (1) of Article 26 of the Law on Financial Institutions.

7.8. The reports shall contain data (information) on all separate subdivisions of the bank.(Item 7.8 amended by the Decision of the CA of the NBM no.33 of 05.02.2009)

7.9. All report items shall be filled in. If the bank has nothing to report in certain lines, articles of

the report, then zeros shall be indicated. Completions and modifications in reports are not allowed.7.10. All data in the Report on Open Foreign Exchange Position shall be displayed in integers,except the Open Foreign Exchange Position Ratio index, which shall be displayed with two decimal sings.(Item 7.11 excluded following the Decision of the CA of the NBM no.133 of 17.07.08)(Item 7.12 excluded following the Decision of the CA of the NBM no.133 of 17.07.08)

7.13. Data for the Report on Open Foreign Exchange Position shall be selected followinganalytical bookkeeping.(Item 7.14 excluded following the Decision of the CA of the NBM no.133 of 17.07.08)(Item 7.15 excluded following the Decision of the CA of the NBM no.133 of 17.07.08)

VIII. RESPONSIBILITY8.1. In case the set limits on open foreign exchange position are exceeded at the end of the day, the

authorized bank shall be obliged as follows:a) to eliminate the excess during the next working day;

b) to submit any document requested by the National Bank of Moldova.(Item 8. amended by the Decision of the CA of the NBM no.248 of 22.09.99)



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8.2. The excess of the open foreign exchange position at the end of the day shall beconsidered a violation of this Regulation, notwithstanding Causes.

(Item 8.1 amended by the Decision of the CA of the NBM no.37 from 19.02.04)

8.3. In case limits on open foreign exchange position ratio are exceeded and stipulations of thisRegulation are not observed by the authorized banks, the National Bank of Moldova may enforce anysanction stipulated in Art.75 of the Law of the National Bank of Moldova and Art.38 of the Law onFinancial Institutions and other legislative acts.

8.4.The violation of limits on open foreign exchange position and of stipulations provided in thisRegulation by authorized banks shall be taken into account by the National Bank of Moldova in the

process of decision-taking on the activity of that relevant bank.

IX. FINAL PROVISIONS9.1. This Regulation shall enter into force on January 1, 1998.9.2. The first report on banks open foreign exchange position as in accordance with this

Regulation shall be submitted to the National Bank of Moldova as at the end of December 31, 1997.9.3 On the date of coming into force of this Regulation the following shall be abrogated:9.3.1. Norms 10018-16-1 used by the authorized banks of Moldova for Calculation and

administration of the open foreign exchange position, approved following the decision of the Council of

Administration of the NBM on 17.03.95, Minutes no.9;9.3.2. Annex no.1 (NBM letter no.10009-5/260 of 19.06.95);9.3.3. Annex no.2 (NBM letter no.10009-5/306 of 24.07.95);9.3.4. Annex no.3 (Decision of the Council of Administration of the NBM of 26.12.95, Minutes

no.40);9.3.5. Decision of the Council of Administration of the NBM of 04.07.96, Minutes no.31 on the

temporary modifications of norms on open foreign exchange positions;9.3.6. Modifications no.4-31/10-01 (Decision of the Council of Administration of the NBM of

18.09,96, Minutes no.43);9.3.7. Modifications no.5-47/10-01 (Decision of the Council of Administration of the NBM of

24.01.97, Minutes no.5);9.3.8. NBM Letter no.10-01509/39 of 07.02.979.3.9. NBM Letter no.10-01509/322 of 10.10.97


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Annex no.1

to the Regulation on Banks Open Foreign Exchange Position

Form code 04027/7

Template Frequency Form Corr.Bank code code type no.

9Name of the bank To be submitted in the electronic form, daily, until 12:00 of the next working day

REPORT

ON OPEN FOREIGN EXCHANGE POSITION OF BANKfor____________, 20_

(date of)(001 Moldovan lei)

Chapter

Paragraph

Item

Subitem

Indices

Euro

USD

otherFCC

RUB

RON

UAH

OtherFC

Total

foreign

currencies

A B C D E 1 2 3 4 5 6 7 81 Foreign exchange assets x x x x x x x x

1 1 Balance-sheet assets in foreign currency x x x x x x x x

1 1 1 1 Cash

1 1 1 2 Nostro accounts opened abroad

1 1 1 3 Placements abroad of licensed banks fromMoldova

1 1 1 4 Nostro accounts opened with banks fromMoldova

1 1 1 5 Placements of licensed banks with otherbanks from Moldova

1 1 1 6 Required reserves placed with the NBM x x x x x

1 1 1 7 Placements and overnight credits

1 1 1 8 Credits granted to the Government

1 1 1 9 Other granted credits

1 1 1 10 Financial leasing

1 1 1 11 Securities

1 1 1 12 Other assets

1 1 1 13 Adjustments and allowances for impairmentlosses

1 1 1 99 Balance-sheet assets in foreign currency(1.1.1.1+...+1.1.1.12 - 1.1.1.13)

1 1 2 0 Regulatory position of assets in foreigncurrency

1 1 9 99 Total balance-sheet assets in foreigncurrency (1.1.1.99+1.1.2.0)

1 2 Contingent assets in foreign currency x x x x x x x x

1 2 1 0 Spot transactions purchases

1 2 2 0 Forward transaction purchases1 2 3 0 Credit receiving /financial instrumentspurchase

1 2 9 99 Total contingent assets in foreign currency(1.2.1.0+...+1.2.3.0)


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1 2 99

99 Total balance-sheet and contingent assets inforeign currency (1.1.9.99+1.2.9.99)

1 3 Assets related to the exchange rate x x x x x x x x1 3 1 0 Granted related credits1 3 2 0 Other related assets1 3 3 0 Adjustments and allowances for impairment

losses1 3 9 99 Total assets related to the exchange rate

(1.3.1.0+1.3.2.0 - 1.3.3.0)

1 3 9

9

99 Total foreign exchange assets(1.2.99.99+1.3.9.99)

2 Foreign exchange liabilities x x x x x x x x

2 1 Balance-sheet liabilities in foreign currency x x x x x x x x

2 1 1 1 Loro accounts of foreign banks

2 1 1 2 Deposits of foreign banks

2 1 1 3 Loro accounts of licensed banks

2 1 1 4 Deposits of licensed banks

2 1 1 5 Overnight loans and deposits from residents2 1 1 6 Overnight loans and deposits from non-residents

2 1 1 7 Demand deposits of the Government

2 1 1 8 Current accounts of other resident legalentities

2 1 1 9 Current accounts of non-resident legalentities

2 1 1 10 Current accounts of resident individuals

2 1 1 11 Current accounts of non-residentindividuals

2 1 1 12 Term deposits form the Government

2 1 1 13 Term deposits of other resident legalentities2 1 1 14 Term deposits of non-resident legal entities

2 1 1 15 Term deposits of resident individuals

2 1 1 16 Term deposits of non-resident individuals

2 1 1 17 Various deposits of resident legal entities

2 1 1 18 Various deposits of non-resident legalentities

2 1 1 19 Various deposits of resident individuals

2 1 1 20 Various deposits of non-resident individuals

2 1 1 21 Credits received from residents

2 1 1 22 Credits received from non-residents withmaturity up to one year (including)2 1 1 23 Credits received from non-residents with

maturity exceeding one year2 1 1 24 Other loans from residents

2 1 1 25 Other loans from non-residents

2 1 1 26 Other liabilities

2 1 1 27 Adjustments

2 1 1 99 Balance-sheet liabilities in foreign currency

(2.1.1.1+...+2.1.1.26 - 2.1.1.27)

2 1 2 0 Regulatory position of liabilities in foreigncurrency

2 1 9 99 Total balance-sheet liabilities in foreigncurrency (2.1.1.99+2.1.2.0)

2 2 Contingent liabilities in foreign currency x x x x x x x x

2 2 1 0 Spot transaction sales

2 2 2 0 Forward transaction sales


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2 2 3 0 Credit granting / financial instruments sale

2 2 9 99 Total contingent liabilities in foreign

currency (2.2.1.0+...+2.2.3.0)

2 2 99

99 Total contingent liabilities in foreigncurrency (2.1.9.99+2.2.9.99)

2 3 Liabilities related to the exchange rate x x x x x x x x2 3 1 0 Received related credits2 3 2 0 Other related liabilities2 3 3 0 Adjustments2 3 9 99 Total liabilities related to the exchange

rate(2.3.1.0+2.3.2.0 - 2.3.3.0)

2 3 9

9

99 Total foreign exchange liabilities(2.2.99.99 + 2.3.9.99)

3 Value of the open foreign exchange position x x x x x x x x

3 1 0 0 - long

3 2 0 0 - short

4 0 0 0 Total regulatory capital x x x x x x x

5 Open foreign exchange position ratio x x x x x x x x

5 1 0 0 - long

5 2 0 0 - short

6 0 0 0 Balance-sheet assets to the balance-sheetliabilities ratio (%)*

x x x x x x x

Data in line 6.0.0.0 shall be indicated only in the report for the last working day of the reporting month

Date of compilation ___ _______________20__Executor, phone no._____________

NOT: The Report is worked out in accordance with:1. Regulation on Banks Open Foreign Exchange Position (Decision of the CA of the NBM no.126 of 28.11.1997), with further amendments and

completions

(Annex no.1 amended by the Decision of the CA of the NBM no.194 of 23.08.2012)


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11/2011

(Item 1. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

1.1.Balance-sheet assets in foreign currency. This chapter includes the articles and sub-articles containing the information on the equivalent in MDL of the balances of foreign exchange assetsreflected in the balance-sheet accounts of the Chart of Accounts of the licensed banks bookkeeping,approved by the Decision of the Council of Administration of the National Bank of Moldova no.15, fromMarch 26, 1997 (Official Monitor of the RM, 1997, no.33-34, Art.54), with further amendments andcompletions (hereinafter Chart of Accounts).

(Item1.1. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

1.1.1.1. Cash. This line includes the balances in foreign currency in the relevant accounts of thefollowing group of the Chart of Accounts:

1000 Cash in vault and other money values(Line 1.1.1.1. amended by the Decision of the CA of the NBM no.145 of 08.06.2006)(Line 1.1.1.1. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

1.1.1.2. Nostro accounts opened abroad. This line includes the balances in foreign currency inthe relevant accounts within the following group of the Chart of Accounts:

1030 Nostro accounts ( Nostro accounts opened abroad shall be reflected)(Line 1.1.1.2. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

1.1.1.3.Placements abroad of licensed banks from Moldova. This line includes balances in foreigncurrency of the relevant accounts within the following groups of the Chart of Accounts:

1070 Sight pledged placements with banks (placements with banks from abroad shall bereflected)

1090 Term placements with banks (placements with banks from abroad shall be reflected)(Line 1.1.1.3. amended by the Decision of the CA of the NBM no.7 of 10.01.2002)(Line 1.1.1.3. amended by the Decision of the CA of the NBM no.196 of 16.07.98)(Line 1.1.1.3. amended by the Decision of the CA of the NBM no.145 of 08.06.2006)(Line 1.1.1.3. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

1.1.1.4. Nostro accounts opened with banks from Moldova. This line includes balances inforeign currency in the relevant accounts within the following group of the Chart of Accounts:

1030 Nostro accounts (Nostro accounts opened with banks from Moldova shall be

reflected)(Line 1.1.1.4. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

1.1.1.5. Placements of licensed banks with other banks from Moldova. This line includes balancesin foreign currency in the relevant accounts within the following groups of the Chart of Accounts:

1070 Sight pledged placements with banks (placements with banks from Moldova shall bereflected)

1090 Term placements with banks (placements with banks from Moldova shall be reflected,

except for the required reserves placed with the National Bank of Moldova).(Line 1.1.1.5. amended by the Decision of the CA of the NBM no.7 of 10.01.2002)

(Line 1.1.1.5. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

1.1.1.6. Required reserves placed with the NBM. This line includes the balances in foreigncurrency in the relevant accounts within the following group of the Chart of Accounts:

1090 Term placements with banks (required reserves in foreign currency placed with the

National Bank of Moldova)(Line 1.1.1.6 amended by the Decision of the CA of the NBM no.145 of 08.06.06)(Line 1.1.1.6. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

1.1.1.7.Overnight placements and credits. This line includes balances in foreign currency in therelevant accounts within the following groups of the Chart of Accounts:

1060 Overnight placements (the balances of funds in foreign currency placed with banks bothfrom abroad and from the Republic of Moldova with the reimbursement term not exceeding one day).

1330 Overnight loans granted to banks (the balances of overnight credits in foreign currencyextended to banks both from abroad and from the Republic of Moldova with the reimbursement term notexceeding one day).

(Line 1.1.1.7. amended by the Decision of the CA of the NBM no.248 of 22.09.1999)

(Line 1.1.1.7 amended by the Decision of the CA of the NBM no.196 of 16.07.98)(Line 1.1.1.7 amended by the Decision of the CA of the NBM no.145 of 08.06.06)(Line 1.1.1.7 amended by the Decision of the CA of the NBM no.97 of 31.03.05)(Line 1.1.1.7. in the wording of the Decision of the CA of the NBM no.3 of 05.02.2009)


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1.1.1.8. Credits extended to the Government. This line includes balances in foreign currency

in the relevant accounts within the following groups of the Chart of Accounts (except counter-accounts for the adjustment of relevant assets value at amortized cost and counter-accounts for allowancesfor losses from relevant assets impairment)

1360 Loans granted to institutions funded by the state budget

1370 Loans granted to the National Social Insurance House/National Health Insurance Company1380 Loans granted to the Government

1390 Loans granted to administrative-territorial units / institutions subordinated toadministrative-territorial units

(Line 1.1.1.8 amended by the Decision of the CA of the NBM no.145 of 08.06.06)(Line 1.1.1.8. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)


1.1.1.9.Other extended credits. This line includes the balances of funds in foreign currency placedwith other banks and of credits in foreign currency extended to other banks with the reimbursement termexceeding one day, as well as the balances of other funds in foreign currency that correspond to thedefinition of credit, according to Art.3 of the Law on Financial Institutions no.550-XIII from July 21,1995, except for those reflected in other lines. This line includes balances in foreign currency in therelevant accounts within the following groups of the Chart of (except counter-accounts for adjustment ofrelevant assets value at amortized cost and counter-accounts for allowances for losses from relevant assets

impairment):1230 Loans granted to agriculture1240 Loans granted to food industry

1260 Loans granted to constructions sector

1290 Consumption loans1310 Loans granted to services sector

1320 Loans granted to energy industry1330 Overnight loans granted to banks (shall be reflected the balance of credits in foreign

currency granted to banks from abroad and from Republic of Moldova, the reimbursement term of whichexceeded one day)

1340 Overdrafts granted to banks

1350 Loans granted to banks1410 Loans granted to productive industry

1420 Loans granted to commerce

1430 Loans granted to financial non-banking sector1440 Loans for the purchase/construction of buildings

1450 Loans granted to non-commercial organizations1460 Loans granted to individuals performing an activity

1470 Loans granted to transport /telecommunication and network development

1490 Other loans granted to customers1510 Other loans granted to individuals(Line 1.1.1.9. amended by the Decision of the CA of the NBM no.266 of 26.11.2011)(Line 1.1.1.9. amended by the Decision of the CA of the NBM no.194 of 23.08.2012)

1.1.1.10. Financial leasing receivables. This line includes balances in foreign currency in therelevant accounts within the following group of the Chart of Accounts (except counter-accounts foradjustment of respective assets value at amortized cost and counter-accounts for allowances for lossesfrom respective assets impairment):

1530 Financial leasing(Line 1.1.1.10 amended by the Decision of the CA of the NBM no.248 of 22.09.99)(Line 1.1.1.10 amended by the Decision of the CA of the NBM no.196 of 16.07.98)(Line 1.1.1.10. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)


1.1.1.11.Securities. This line includes the balances in foreign currency of relevant accounts within

the following groups of the Chart of Accounts (except the counter-accounts for allowances for losses fromrelevant assets impairment):1150 Financial assets at fair value through profit or loss

1160 Financial assets available for sale

1180 Financial assets held to maturity


13/2013

1220 REPO agreements1560 Investments in entities

(Line 1.1.1.11. amended by the Decision of the CA of the NBM no.266 of 26.11.2011)(Line 1.1.1.11. amended by the Decision of the CA of the NBM no.194 of 23.08.2012)

1.1.1.12. Other assets. This line includes balances in foreign currency in the relevant accountswithin the groups of accounts from Assets of the Chart of Accounts, which are not included in lines1.1.1.1 -1.1.1.11. and 1.1.2.0. (except counter-accounts for the adjustment of relevant assets value atamortized cost and counter-accounts for allowances for losses from relevant assets impairment).

(Line 1.1.1.12 amended by the Decision of the CA of the NBM no.145 of 08.06.06)(Line 1.1.1.12 included following the Decision of the CA of the NBM no.97 of 31.03.05)

(Line 1.1.1.12. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)(Line 1.1.1.12. amended by the Decision of the CA of the NBM no.266 of 26.11.2011)

1.1.1.13.Adjustments and allowances for losses from impairment. This line includes the balancesin foreign currency of the following counter-accounts within account groups from Assets class of theChart of Accounts:

a) contra accounts for adjustment of relevant assets value at amortized cost;

b) contra accounts for allowances for losses from relevant assets impairment.(Line 1.1.1.13. in the wording of the Decision of the CA of the NBM no.266 of 26.11.2011)1.1.1.99.Balance-sheet assets in foreign currency. To calculate this index, data from lines 1.1.1.1.

1.1.1.12, shall be added andthe sum of the data from line 1.1.1.13 shall be deducted.(Line 1.1.1.99 amended by the Decision of the CA of the NBM no.145 of 08.06.06)(Line 1.1.1.99. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)(Line 1.1.1.99. amended by the Decision of the CA of the NBM no.266 of 26.11.2011)

1.1.2.0.Regulatory position on assets in foreign currency. This line includes balances in foreigncurrency in the relevant accounts within the following groups of the Chart of Accounts:

1840 Placements with head office and branches;

1850 Loans between banks head office and branches thereof1860 Branches Nostro accounts.

(Line 1.1.2.0 amended by the Decision of the CA of the NBM no. 248 of 22.09.99)

(Line 1.1.2.0 amended by the Decision of the CA of the NBM no.196 of 16.07.98)(Line 1.1.2.0. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

1.1.9.99. Total balance-sheet assets in foreign currency. Data from lines 1.1.1.99. 1.1.2.0. shallbe added to calculate this index.(Line 1.1.9.99. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

1.2. Contingent assets in foreign currency. This chapter contains articles with data on theequivalent in MDL of the balances of contingent debt accounts reflecting transactions of foreign currency

purchase.(Item1.2. amended by the Decision of the CA of the NBM no.248 of 22.09.99)(Item1. 2. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

1.2.1.0.Purchase spot transactions. This line includes balances in foreign currency in the relevantaccounts within the following group of the Chart of Accounts:

6101 Commitments to purchase foreign currency through spot transactions(Line 1.2.1.0 amended by the Decision of the CA of the NBM no.196 of 16.07.98)(Line 1.2.1.0 amended by the Decision of the CA of the NBM no.145 of 08.06.06)

(Line 1.2.1.0. in the wording of the Decision of CA of NBM No.33 of 05.02.2009)

1.2.2.0. Purchase forward transactions. This line includes balances in foreign currency in therelevant accounts within the following group of the Chart of Accounts:

6102 Commitments to purchase foreign currency through term transactions(Line 1.2.2.0 amended by the Decision of the CA of the NBM no.196 of 16.07.98)

(Line 1.2.2.0 amended by the Decision of the CA of the NBM no.145 of 08.06.06)

(Line 1.2.2.0. in the wording of the Decision of CA of NBM No.33 of 05.02.2009)

1.2.3.0. Credits Receiving /financial instruments purchasing. This line reflects the balances ofthose banks (debit) commitments to receive credits /to purchase securities and other financial instrumentsthat are to be paid in a currency other than that of credits/securities. This line includes balances in foreign

currency in the relevant accounts within the following group of the Chart of Accounts:6200 Commitments to receive/purchase(Line 1.2.3.0. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

1.2.9.99. Total contingent assets in foreign currency. To determine this index, data from lines1.2.1.0. 1.2.3.0. shall be added.


14/2014


1.2.99.99. Total balance-sheet and contingent assets in foreign currency. To determine thisindex, data from lines 1.1.9.99 and 1.2.9.99 shall be added.


1.3.Assets related to the exchange rate. This chapter includes articles that contain the informationon assets in MDL related to the exchange rate.

1.3.1.0. Extended related credits. This line includes the equivalent in MDL (calculated accordingto item 4 of this Annex) of the balances of extended credits related to the exchange rate. This line includes

the balances in foreign currency in the relevant accounts within the following groups of the Chart ofAccounts:

1060 Funds placed overnight (balances of the respective funds in foreign currency placed withbanks both from abroad and from the Republic of Moldova with the reimbursement term exceeding oneday)

1230 Loans granted to agriculture1240 Loans granted to food industry

1260 Loans granted to constructions sector

1290 Consumption loans1310 Loans granted to services sector1320 Loans granted to energy industry

1330 Overnight loans granted to banks (shall be reflected the balance of credits in foreigncurrency granted to banks from abroad and from Republic of Moldova, the reimbursement term of whichexceeded one day)

1340 Overdrafts granted to banks

1350 Loans granted to banks

1360 Loans granted to institutions funded by the state budget1370 Loans granted to the National Social Insurance House/National Health Insurance

Company1380 Loans granted to the Government

1390 Loans granted to administrative-territorial units / institutions subordinated to

administrative-territorial units1410 Loans granted to productive industry

1420 Loans granted to commerce1430 Loans granted to financial non-banking sector

1440 Loans for the purchase/construction of buildings

1450 Loans granted to non-commercial organizations1460 Loans granted to individuals performing an activity

1470 Loans granted to transport /telecommunication and network development1490 Other loans granted to customers

1510 Other loans granted to individuals(Line 1.3.1.0. amended by the Decision of the CA of the NBM no.266 of 26.11.2011)(Line 1.3.1.0. amended by the Decision of the CA of the NBM no.194 of 23.08.2012)

1.3.2.0. Other related assets. This line includes the equivalent in MDL (calculated according toitem 4 of this Annex) of the balances of assets (other than those included in line 1.3.1.0) related to theexchange rate (except counter- accounts for the adjustment of relevant assets value at amortized cost andcounter- accounts for allowances for losses from relevant assets impairment).


1.3.3.0.Adjustments and allowances for losses from impairment. This line includes the equivalentin Moldovan lei (calculated according to the provisions of item 4 from this annex) of balance of thefollowing counter-accounts (related to the exchange rate) within account groups from Assets class fromthe Chart of Accounts:

a) counter-accounts for adjustment of relevant assets value at amortized cost;

b) counter-accounts for allowances for losses from relevant assets impairment.(Line 1.3.3.0. in the wording of the Decision of the CA of the NBM no.266 of 26.11.2011)

Total assets related to the exchange rate. To determine this index, data from lines 1.3.1.0 and1.3.2.0 shall be added and the sum of data from line 1.3.3.0 shall be deducted.



15/2015

1.3.99.99.Total foreign exchange assets. To determine this index, data within lines 1.2.99.99

and 1.3.9.99. shall be added.(Line 1.3. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

6.2. Chapter 2 Foreign exchange liabilitiesNumber of the line2. Foreign exchange liabilities. This chapter includes the information on foreign exchange

liabilities.(Line 2. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

2.1 Balance-sheet liabilities in foreign currency. This chapter includes articles and sub-articlescontaining the information on the equivalent in MDL of the balances of liabilities in foreign currencyreflected in the balance-sheet accounts of the Chart of Accounts.

(Line 2.1. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

2.1.1.1. Loro accounts of foreign banks. The balances in foreign currency in the relevantaccounts within the following group of the Chart of Accounts are included in this line:

2030 Loro accounts and overdrafts on Nostro accounts (Loro accounts with foreignbanks shall be reflected).


2.1.1.2. Deposits of foreign banks This line includes balances in foreign currency in the relevantaccounts within the following group of the Chart of Accounts:

2075 Sight pledged placements with banks (sight pledged placements received from banks fromabroad shall be reflected)2340 Term deposits of banks(term deposits received from foreign banks shall be reflected).(Line 2.1.1.2 amended by the Decision of the CA of the NBM no.145 of 08.06.06)(Line 2.1.1.2. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

(Line 2.1.1.2 amended by the Decision of the CA of the NBM no.194 of 23.08.2012)

2.1.1.3.Loro accounts of licensed banks. This line includes balances in foreign currency in therelevant accounts within the following group of the Chart of Accounts:

2030 Loro accounts and overdrafts on Nostro accounts (Loro accounts opened bylicensed banks with other licensed banks shall be reflected).

(Line 2.1.1.3. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)(Line 2.1.1.3. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

2.1.1.4. Deposits of licensed banks This line includes the balances in foreign currency in therelevant accounts within the following group of the Chart of Accounts:

2075 Sight pledged placements with banks (sight pledged placements received from licensedbanks from abroad)

2340 Term deposits of banks(term deposits received from licensed banks shall be reflected).(Line 2.1.1.4 amended by the Decision of the CA of the NBM no.145 of 08.06.06)

(Line 2.1.1.4. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)(Line 2.1.1.4 amended by the Decision of the CA of the NBM no.194 of 23.08.2012)

2.1.1.5. Overnight loans and deposits from residents. This line includes balances in foreigncurrency in the relevant accounts within the following groups of the Chart of Accounts:

2060 Overnight loans (balances of overnight loans in foreign currency from banks from

Moldova shall be reflected)2330 Overnight deposits of banks (balances of overnight deposits received in foreign currency

from banks from Moldova shall be reflected)(Line 2.1.1.5 amended by the Decision of the CA of the NBM no.145 of 08.06.06)(Line 2.1.1.5. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

2.1.1.6. Overnight loans and deposits from non-residents. This line includes balances in foreigncurrency in the relevant accounts within the following groups of the Chart of Accounts:

2060 Overnight loans (balances of funds in foreign currency borrowed overnight from foreignbanks shall be reflected)

2330 Overnight deposits of banks (balances of overnight deposits received in foreign currencyfrom foreign banks shall be reflected)(Line 2.1.1.6 amended by the Decision of the CA of the NBM no.248 of 22.09.99)(Line 2.1.1.6 amended by the Decision of the CA of the NBM no.97 of 31.03.05)(Line 2.1.1.6. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

2.1.1.7.Demand deposits of Government. This line includes balances in foreign currency of thefollowing accounts within the Chart of Accounts:


16/2016

2263, 2264, 2266, 2267, 2268, 2269, 2271, 2272.(Line 2.1.1.7. in the wording of the Decision of the CA of the NBM no.266 of 26.11.2011)

2.1.1.8. Current accounts of other resident legal entities. This line includes balances in foreigncurrency of the following accounts within the Chart of Accounts:

2224, 2226, 2231, 2251, 2258, 2291 (shall be reflected the balances of accounts in foreigncurrency of resident legal entities and resident individuals who practice entrepreneurial or other kind ofactivity).


2.1.1.9. Current accounts of other nonresident legal entities. This line includes the balances inforeign currency of the following accounts within the Chart of Accounts:

2224, 2226, 2231, 2251, 2258, 2291 (shall be reflected the accounts balances in foreign currencyof nonresident legal entities and nonresident individuals who practice entrepreneurial or other kind ofactivity).


2.1.1.10. Current accounts of resident individuals. This line includes the balances in foreigncurrency of the following accounts within the Chart of Accounts:

2225, 2226, 2252, 2259, 2291 (shall be reflected the accounts balances in foreign currency ofresident individuals, except of those who practice entrepreneurial or other kind of activity).


2.1.1.11. Current accounts of nonresident individuals. This line includes balances in foreigncurrency of the following accounts of the Chart of Accounts:2225, 2226, 2252, 2259, 2291 (shall be reflected the accounts balances in foreign currency of

nonresident individuals, except those who practice entrepreneurial or other kind of activity).(Line 2.1.1.11. in the wording of the Decision of the CA of the NBM no.266 of 26.11.2011)

2.1.1.12.Term deposits from the Government. This line includes the balance in foreign currencyof the following accounts within the Chart of Accounts:

2211, 2212, 2213, 2214, 2215, 2216, 2361, 2362, 2363, 2364, 2365, 2366, 2367, 2368, 2369,2541, 2542, 2544, 2545, 2561, 2562, 2563.


2.1.1.13.Term deposits of other resident legal entities. This line includes the balance in foreign

currency of the following accounts within the Chart of Accounts:2371, 2372, 2373, 2381, 2382, 2383, 2411, 2412, 2413, 2414, 2415, 2416, 2421, 2422, 2423,2424, 2425, 2426, 2431, 2432, 2433, 2434, 2435, 2436 (shall be reflected the balances of deposits inforeign currency of resident legal entities and resident individuals who practice entrepreneurial or otherkind of activity).


2.1.1.14.Term deposits of other nonresident legal entities. This line includes the balance in foreigncurrency of the following accounts within the Chart of Accounts:

2371, 2372, 2373, 2381, 2382, 2383, 2411, 2412, 2413, 2414, 2415, 2416, 2421, 2422, 2423,2424, 2425, 2426, 2431, 2432, 2433, 2434, 2435, 2436 (shall be reflected the deposits balances in foreigncurrency of nonresident legal entities and nonresident individuals who practice entrepreneurial or other

kind of activity).(Line 2.1.1.14. in the wording of the Decision of the CA of the NBM no.266 of 26.11.2011)2.1.1.15. Term deposits of other resident individuals. This line includes the balance in foreign

currency of the following accounts within the Chart of Accounts:2374, 2375, 2376, 2384, 2385, 2386 (shall be reflected the deposits balance in foreign currency of

resident individuals, except those who practice entrepreneurial or other kind of activity).(Line 2.1.1.15. in the wording of the Decision of the CA of the NBM no.266 of 26.11.2011)

2.1.1.16.Term deposits of other nonresident individuals. This line includes the balance in foreigncurrency of the following accounts within the Chart of Accounts:

2374, 2375, 2376, 2384, 2385, 2386 (shall be reflected the deposits balance in foreign currency ofnonresident individuals, except those who practice entrepreneurial or other kind of activity).

(Line 2.1.1.16. in the wording of the Decision of the CA of the NBM no.266 of 26.11.2011)2.1.1.17. Various deposits of resident legal entities. This line includes the balance in foreigncurrency of the following accounts within the Chart of Accounts:


17/2017

2232, 2234, 2235, 2254, 2256, 2261, 2265, 2273, 2312, 2313, 2314, 2315 (shall be reflected

the deposits balances in foreign currency of resident legal entities and resident individuals whopractice entrepreneurial or other kind of activity).


2.1.1.18.Various deposits of nonresident legal entities. This line includes the balance in foreigncurrency of the following accounts within the Chart of Accounts:

2232, 2235, 2254, 2256, 2261, 2312, 2313, 2314, 2315 (shall be reflected the deposits balances inforeign currency of nonresident legal entities and nonresident individuals who practice entrepreneurial or

other kind of activity).(Line 2.1.1.18. in the wording of the Decision of the CA of the NBM no.266 of 26.11.2011)

2.1.1.19. Various deposits of resident individuals. This line includes the balance in foreigncurrency of the following accounts within the Chart of Accounts:

2233, 2236, 2255, 2257, 2262, 2311 (shall be reflected the deposits balance in foreign currency ofresident individuals, except those who practice entrepreneurial or other kind of activity).


2.1.1.20. Various deposits of nonresident individuals. This line includes the balance in foreigncurrency of the following accounts within the Chart of Accounts:

2233, 2236, 2255, 2257, 2262, 2311 (shall be reflected the deposits balance in foreign currency ofnonresident individuals, except those who practice entrepreneurial or other kind of activity).

(Line 2.1.1.20. in the wording of the Decision of the CA of the NBM no.266 of 26.11.2011)2.1.1.21. Credits received from residents. This line includes balances in foreign currency in the

relevant accounts within the following groups of the Chart of Accounts (except the counter-accounts foradjustment of relevant liabilities value at amortized cost):

2030 Loro accounts and overdrafts on Nostro accounts (overdraft on Nostro accountsopened by licensed banks with banks from Moldova)

2090 Loans from banks(loans received by licensed banks from the banks of Moldova)2100 Loans from Government for purposes of re-crediting

2120 Loans from other creditors (loans received by licensed banks from other residentcreditors)


(Line 2.1.1.21. amended by the Decision of the CA of the NBM no.266 of 26.11.2011)2.1.1.22.Credits received from non-residents with maturity up to one year (including). This line

includes the balances in foreign currency of relevant account from the following groups within the Chartof Accounts (except the counter-accounts for adjustment of relevant liabilities value at amortized cost):

2030 Loro accounts and overdrafts on Nostro accounts (shall be reflected the overdraftswith contractual maturity up to one year (including) allowed to Nostro accounts opened by the licensed

banks with banks from abroad).2090 Loans from banks (shall be reflected the loans received by licensed banks from the banks

from abroad with the contractual maturity up to one year (including)).2110 Loans from international financial organizations(shall be reflected the loans received by

the licensed banks from the international financial organizations with contractual maturity up to one year

(including)).2120 Loans from other creditors (shall be reflected the loans received by the licensed banks

from other nonresident lenders with contractual maturity up to one year (including)).(Line 2.1.1.22. in the wording of the Decision of the CA of the NBM no.266 of 26.11.2011)

2.1.1.23.Credits received from non-residents with maturity exceeding one year. This line includesthe balances in foreign currency of relevant account from the following groups within the Chart ofAccounts (except the counter-accounts for adjustment of relevant liabilities value at amortized cost):

2030 Loro accounts and overdrafts on Nostro accounts (shall be reflected the overdraftswith contractual maturity exceeding one year allowed to Nostro accounts opened by the licensed bankswith banks from abroad).

2090 Loans from banks(shall be reflected the loans received by licensed banks from the banks

from abroad with the contractual maturity exceeding one year).2110 Loans from international financial organizations(shall be reflected the loans received by

the licensed banks from the international financial organizations with contractual maturity exceeding oneyear).


18/2018

2120 Loans from other creditors (shall be reflected the loans received by the licensed

banks from other nonresident lenders with contractual maturity exceeding one year).(Line 2.1.1.23. in the wording of the Decision of the CA of the NBM no.266 of 26.11.2011)

2.1.1.24Other loans from residents. This line includes balances in foreign currency in the relevantaccounts within the following groups of the Chart of Accounts (except the counter-accounts foradjustment of relevant liabilities value at amortized cost):

2150 REPO agreements and Lombard Facilities(relevant balances in foreign currency relatedto REPO agreements and Lombard facilities with residents shall be reflected)

2180 Issued securities(relevant balances in foreign currency related to issued securities sold toresidents shall be reflected)

2530 Finance lease (relevant balances in foreign currency related to the debts to residents onfinancial leasing shall be reflected)

2820 Subordinated debts (relevant balances in foreign currency related to subordinated debts ofresidents shall be reflected)

(Line 2.1.1.14. in the wording of the Decision of CA of NBM No. 33 of 05.02.2009)(Line 2.1.1.24. amended by the Decision of the CA of the NBM no.266 of 26.11.2011)

2.1.1.25.Other loans from non-residents. This line includes balances in foreign currency in therelevant accounts within the following groups of the Chart of Accounts (except the counter-accounts foradjustment of relevant liabilities value at amortized cost):

2150 REPO agreements and Lombard Facilities(relevant balances in foreign currency relatedto REPO agreements and Lombard facilities with non-residents shall be reflected)

2180 Issued securities(relevant balances in foreign currency related to issued securities sold tonon-residents shall be reflected)

2530 Finance lease (relevant balances in foreign currency related to the debts to non-residentson financial leasing shall be reflected)

2820 Subordinated debts(relevant balances in foreign currency related to subordinated debts ofnon-residents shall be reflected)


2.1.1.26.Other liabilities. This line includes balances in foreign currency in the relevant account

groups from Liabilities chapter of the Chart of Accounts not included in lines 2.1.1.1. 2.1.1.25 and2.1.2.0. (except the counter-accounts for adjustment of relevant liabilities value at amortized cost)


2.1.1.27. Adjustments. This line includes the balances in foreign currency of the counter-accounts

for adjustments of relevant liabilities value at amortized cost, reflected in the account groups from

Liabilities from the Chart of Accounts.(Line 2.1.1.27. in the wording of the Decision of the CA of the NBM no.266 of 26.11.2011)

2.1.1.99. Balance-sheet liabilities in foreign currency. To calculate this index, data from lines2.1.1.1 2.1.1.26 shall be added and the sum of data from line 2.1.1.27. shall be deducted.


(Line 2.1.1.99. amended by the Decision of the CA of the NBM no.266 of 26.11.2011)2.1.2.0. Regulatory position of liabilities in foreign currency. This line includes balances in foreigncurrency in the relevant accounts within the following groups of the Chart of Accounts:

2840 Loans from head office and branches2850 Deposits from the banks head office or from branches thereof

2860 Branches Loro accounts(Line 2.1.2.0 in the wording of the Decision of the CA of the NBM no.248 of 22.09.99)(Line 2.1.2.0 amended by the Decision of the CA of the NBM no.196 of 16.07.98)(Line 2.1.2.0 amended by the Decision of the CA of the NBM no.145 of 08.06.06)


2.1.9.99. Total balance-sheet liabilities in foreign currency. To calculate this index, data withinlines 2.1.1.99 and 2.1.2.0. shall be added.

(Line 2.1.9.99. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)2.2.Contingent liabilities in foreign currency. Data on the equivalent in MDL of the balances of

credit contingent account related to foreign currency sales.(Item 2.2. amended by the Decision of the CA of the NBM no.248 of 22.09.99)(Item 2.2. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)


19/2019

2.2.1.0.Spot transactions sales. This line includes balances in foreign currency in the relevant

accounts within the following group of the Chart of Accounts:6401 Commitments of foreign currency sale via spot transactions(Line 2.2.1.0 amended by the Decision of the CA of the NBM no.196 of 16.07.98)(Line 2.2.1.0. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)(Line 2.2.1.0. amended by the Decision of the CA of the NBM no.266 of 26.11.2011)

2.2.2.0.Forward transactions sales. This line includes balances in foreign currency in the relevantaccounts within the following group of the Chart of Accounts:

6402 Commitments to sell foreign currency through term transaction(Line 2.2.2.0. amended by the Decision of the CA of the NBM no.196 of 16.07.98)


2.2.3.0. Credits extension/financial instruments sale. This line reflects the balance of (credit)commitments of the bank to extend credits / to sell securities and other financial instruments, which are to

be paid in a currency other than the one in which credits / financial instruments are expressed. This lineincludes balances in foreign currency in the relevant accounts within the following group of the Chart ofAccounts:

6600 Commitments to grant/ sell(Line 2.2.3.0. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

2.2.9.99.Total balance-sheet liabilities in foreign currency. To calculate this index, data from lines

2.2.1.0. and 2.2.3.0. shall be added.(Line 2.2.9.99. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)2.2.99.99. Total balance-sheet and contingent liabilities in foreign currency. To calculate this index

data from lines 2.1.9.99 and 2.2.9.99 shall be added.(Line 2.2.99.99. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

2.3.Liabilities related to the exchange rate. This chapter includes articles that contain informationon the liabilities in MDL related to the exchange rate.

2.3.1.0. Received related credits. This line includes the equivalent in MDL (calculated according toitem 4 of this Annex) of the balances of received credits related to the exchange rate. This line includes

balances in foreign currency in the relevant accounts of the following groups of the Chart of Accounts(except the counter-accounts for adjustment of relevant liabilities value at amortized cost):

2090 Loans from banks2100 Loans from Government for purposes of re-crediting

2110 Loans from international financial organizations2120 Loans from other creditors.(Line 2.3.1.0. amended by the Decision of the CA of the NBM no.266 of 26.11.2011)

2.3.2.0.Other related liabilities. This line includes the equivalent in MDL (calculated according toitem 4 of this Annex) of balances of liabilities (other than those included in line 1.3.1.0) related to theexchange rate (except the counter-accounts for adjustment of relevant liabilities value at amortized cost).


2.3.3.0.Adjustments. This line includes the equivalent in Moldovan lei (calculated according tothe provisions of item 4 from this annex) of balance of the counter-accounts (related to the exchange rate)for adjustment of relevant liabilities value at amortized cost, within account groups from Liabilitiesclass from the Chart of Accounts.


2.3.9.99. Total liabilities related to the exchange rate. To determine this index, data from lines2.3.1.0 and 2.3.2.0 shall be added and the data from line 2.3.3.0. shall be deducted.


2.3.99.99.Total foreign exchange liabilities. To determine this index, data from lines 2.2.99.99 and2.3.9.99. shall be added.

(Item 2.3. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

6.3. Chapter 3 The value of open foreign exchange positionThis chapter comprises two components:

Number of the line

3.1.0.0. the value of the long foreign exchange position;3.2.0.0. the value of the short foreign exchange position;These indices represent the difference between the Total foreign exchange assets index

(1.3.99.99) and Total foreign exchange liabilities index (2.3.99.99).


20/20

If the balance of this difference is positive, the result is registered in the line the value of the

long open foreign exchange position. If the balance of this difference is negative, the result ismarked with - in the line the value of short open foreign exchange position.

Considering that data from columns other free convertible currencies and other foreigncurrencies of the Report on Open Foreign Exchange Position are calculated by adding the values of openforeign exchange positions for different currencies; and, besides, the values of open foreign exchange

positions for some currencies included in the above-mentioned columns may be long, and for others -short, data in the respective columns may be reflected both in long open foreign exchange position lineand short open foreign exchange position line.

For this chapter data of each line of column 8 are calculated by adding the respective data fromcolumns 1 to 7.

(Sub-item 6.3 amended by the Decision of the CA of the NBM no.7 of 10.01.2002)

(Last paragraph amended by the Decision of the CA of the NBM no.248 of 22.09.99)(Item 6.3 amended by the Decision of the CA of the NBM no.33 of 05.02.2009)

6.4Chapter 4. Total regulatory capitalThis index is selected by the authorized bank from the Report on Total Regulatory Capital

Calculation drawn up in accordance with the Instruction on procedure of elaboration and submission bythe banks of the reports for prudential purposes, approved by the Decision of Council of Administration ofthe National Bank of Moldova no.279 of December 01, 2011 (Official Monitor of the Republic of

Moldova, 2011, no.216-221, art.2008).To calculate the open foreign exchange position ratio, the total regulatory capital value

calculated as at the end of the last working day of the month previous to the reporting one, is used.The value of the total regulatory capital is reflected only in column 1.(Item 6.4 amended by the Decision of the CA of the NBM no.33 of 05.02.2009)(Item 6.4 amended by the Decision of the CA of the NBM no.194 of 23.08.2012)

6.5.Chapter 5 Open foreign exchange position ratioThis chapter includes two components:

Number of the line:5.1.0.0. long open foreign exchange position ratio;5.2.0.0. short open foreign exchange position ratio.

These indices are determined as results (ratios) of data within lines 3.1.0.0. and 3.2.0.0. of Chapter3 open foreign exchange position value (expressed in MDL) to data of Chapter 4 Total regulatorycapital.

In column 8 these indices may be also determined as the sum of long (short) open foreignexchange position ratios for each currency.

(amended by the Decision of the CA of the NBM no.7 of the 10.01.2002)

(amended by the Decision of the CA of the NBM no 248, from 22.09.99)

Lines 5.1.0.0. and 5.2.0.0. shall not be completed if the total regulatory capital value is equal tozero or negative.

(Paragraph introduced following the Decision of the CA of the NBM no.248 of 22.09.1999)

(Item 6.6 excluded following the Decision of the CA of the NBM no.196 from 16.07.1998).

6.6.Chapter 6. Ratio of balance-sheet assets to balance-sheet liabilities.Ratio of balance-sheet assets in foreign currency to balance-sheet liabilities in foreign currency(line 6.0.0.0.) represents the ratio of the amount of data from lines 1.1.9.99 and 1.3.9.99 column 8 and theamount of data from lines 2.1.9.99 and 2.3.9.99 column 8, centupled, minus 100. This line shall be filledin for the last working day of the reporting month only.

(Item 6.6 introduced following the Decision of the CA of the NBM no.37 of 19.02.04)(Item 6.6 amended by the Decision of the CA of the NBM no.145 of 08.06.06)

(Item 6.6. in the wording of the Decision of the CA of the NBM no.33 of 05.02.2009)

on banks open foreign exchange position

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