Particularități ale contabilității în domeniul garantării depozitelor bancare

Abstract

Deposit guarantee schemes (DGS) are authorities that guarantee repayment of a limited amount to compensate depositors whose bank has failed. An underlying principle of DGS is that they are financed entirely by banks and that no taxpayer funds are used. Within SGD, there are a number of accounting peculiarities related to the specifics of existing operations between SGD and banks, as well as those related to the repayment of guaranteed deposits. This article fully analyzes the field of guaranteeing bank deposits in the Republic of Moldova and in particular the specifics of the accounting operations of the organization by identifying the distinctive features for this field of activity. CZU: 657.422.1:336.717.16(478); JEL: M41, G21, G33; DOI: https://doi.org/10.53486/issc2023.46