Consolidated and Separate Financial Statements for the year ended 2023 [1]
This report presents the financial position and performance of the National Bank of Moldova (Bank) and has no direct connection with its primary objective of ensuring and maintaining price stability.
The audited consolidated and separate financial statements comprise the consolidated and separate balance sheet as at December 31, 2023, the consolidated and separate statement of comprehensive result, the consolidated and separate statement of cash flows and the consolidated and separate statement of equity and reserves for the year ended, and notes to the financial statements, comprising significant accounting policies and other explanatory information.
In auditors' opinion „the accompanying consolidated and separate financial statements give a true and fair view of the consolidated financial position of the Group (the Bank and its subsidiary JSC ”Single Central Securities Depository”) and the unconsolidated financial position of the Bank as at December 31, 2023, and of their respective consolidated and unconsolidated financial performance and cash flows for the year then ended in accordance with the International Financial Reporting Standards.”
Other information in accordance with the requirements of the Law no. 287/2017 on Accounting and Financial Reporting, at consolidated and separate level, comprises the Annual Report for 2023.
In auditors' opinion, the information given in the Annual Report for the year ended December 31, 2023, is consistent with the consolidated and separate financial statements, and the Annual Report has been prepared in accordance with the requirements of Law no. 287/2017 on Accounting and Financial Reporting, article 23, paragraphs 2-4, and article 30, paragraphs 1 and 2a).
The consolidated and separate financial statements and the Independent Auditor's Report for the financial year ended December 31, 2023, are attached.
The Annual Report for 2023 can be consulted on the official website of the National Bank of Moldova.