The National Bank of Moldova published an explanation of how its accounting result, statutory capital and distributable profit are calculated. At Dec. 31, 2025, statutory capital equaled 6.93% of monetary liabilities, placing it within the 4% to 10% band that requires distributable profit to be divided equally. The bank therefore allocated MDL 910.41 million to statutory capital and transferred the same amount to the state budget. Distributable profit excludes unrealized gains and losses from exchange-rate and market-price changes, while realized foreign-exchange gains remain distributable. In 2025, the Moldovan leu’s appreciation against the U.S. dollar and depreciation against the euro produced net unrealized foreign-exchange expenses of about MDL 2.9 billion. These valuation effects influenced the accounting result but were excluded from the amount available for distribution.