Commercial banks, regardless of affiliation or ownership keep records in accordance with the requirements, guidelines and instructions National Bank of Ukraine, as well as the requirements of key documents and regulations adopted by the Verkhovna Rada of Ukraine. Guidance accounting in banks NBU provides that taking into account generally accepted international principles and practice standards legislation of Ukraine establishes common rules accounting in banks on the basis of comprehensive automation and computerization. National Bank develops and approves the Chart of Accounts accounting in banks, instructions for its use, other regulations on accounting and reporting. Regulations on Accounting and Reporting of banks consist National Bank pursuant to laws, statutes Supreme Council of Ukraine, Decrees of the President of Ukraine, decisions of the Board or instructions management of the National Bank. List of basic legal documents start with the Law of Ukraine "On Banks and Banking Activity "dated 07.12.00 № 2121-III (latest edition from 24.11.2009 on the basis of 1533-17). [6]