Paragraph 6 Section III of Order of the Ministry of Finance of Ukraine № 547 as of 14.06.2016 "On approval of procedures for registration of registrars of settlement operations and books of settlement operations" stipulates that deposit or issuance of cash from the settlement place must be registered through the RRO using operations "official deposit" and "official issuance", if such deposits or disbursements are not related to settlement operations.
"Official issuance" is used, including, to register amount of cash issued to holders of electronic payment means.
In case of errors in the amounts of funds issued to holders of electronic payment means, cancellation of such erroneous transactions should be carried out by using operation of "official deposit" for the full amount of funds issued by drawing up an act certifying the fact of erroneous transaction, amount and requisites of settlement document.