THE ACCOUNTING OF THE PLEDGED ASSETS PASSED TO THE LICENSED BANKS FROM THE REPUBLIC OF MOLDOVA FOR THE REPAYMENT OF THE GRANTED LOAN

In banking practice the pledge plays an important role, it is often used to denote the pledge agreement, as well as the real right that is the result of the pledge agreement conclusion and the good that is the object of the pledge. The pledge is the only real security interest in the range of bank guarantees. Actually, each obligation can be guaranteed by the pledging. Assets diversification and trade needs have led to the development of a new pledge form. Anyway, regardless of the number and content of the economic material, the licensed banks from the Republic of Moldova attach importance to the correctness of pledge accounting taking into account the deadline. Thus, this research aims to present the accounting of the pledged assets passed to the licensed banks from the Republic of Moldova for the repayment of the granted loan, taking into account the enforcement of the obligation secured by the pledge deadline, the right to possession of the pledged asset and not the least of its value. In the research there was mainly used the method of monographic study applying elements of observation, selection, induction and deduction.