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The Chart of Accounts for banks and other financial institutions of the Republic of Moldova, approved by the Decision of the Administrative Council of the National Bank of Moldova nr.15 of 26.03.1997, in effect on 01.01.1998, Official Monitor of Republic of Moldova, 1997, nr.33-34, art. 54 (with relevant modifications)

"National Accounting Standard 30 "Disclosures in the Financial Statements of Banks and similar Financial Institutions", approved by the Decision of the Administrative Council of the National Bank of Moldova nr. 92 of 09.04.1998, in effect on 28.05.1998, Official Monitor of Republic of Moldova, 1998, nr. 49, art. 156 (with relevant modifications)

Regulation on Accounting in Banks of the Republic of Moldova, approved by the Decision of the Council of Administration of the National Bank of Moldova No. 238 of 10 October 2002

Regulation on the requirements to internal bookkeeping documents, approved by the Decision of the Administrative Council of the National Bank of Moldova nr. 381of 15.12.2005, in effect on 21.04.2006, Official Monitor of the Republic of Moldova, 2006, nr. 1-4, art. 10 (with relevant modifications)

Regulation on Opening, Modification and Closing of Accounts with Licensed Banks of the Republic of Moldova, approved by the Decision of the Administrative Council of the National Bank of Moldova nr.297 of 25.11.2004, in effect on 10.12.2004, Official Monitor of the Republic of Moldova nr.218-223/474 of 10.12.2004 (with relevant modifications)