In this article, the author drew attention to the notion of attracted resources, methods of attracting and accounting for attracted resources, the mechanism of regulation and supervision of operations to attract and use these resources. As it comes to money resources, it is necessary to apply some regulations on the attraction, placement and use of money. Banking regulations are a form of direct intervention of banking authorities on the banking environment and have several features whose assessment goes through the analysis of the objectives pursued by them and their effects on banking strategy. The regulation and supervision of the banking system is the only way to implement the monetary and foreign exchange policies of the central bank. The importance of banking regulation and supervision is obvious, as examining the situation of each bank allows the supervisory body to play an important role in ensuring a stable and secure banking system. The purpose of the article is to describe how to carry out and account for the operations of attracting financial resources by banking institutions, their regulatory regulation, detecting existing shortcomings in this sector and, respectively, arguing proposals for their removal.