of June 9, 2021 No. 24
About approval of the Method of forming of the account of capital transactions
Based on subitem 8.10 of Item 8 of the Regulations on National Statistical Committee of the Republic of Belarus approved by the Presidential decree of the Republic of Belarus of August 26, 2008 No. 445, National Statistical Committee of the Republic of Belarus DECIDES:
1. Approve the Method of forming of the account of capital transactions it (is applied) and to enact it since forming of the account of capital transactions for 2020.
2. Recognize invalid:
the resolution of National Statistical Committee of the Republic of Belarus of December 24, 2015 No. 212 "About approval of the Method of forming of the account of capital transactions";
the resolution of National Statistical Committee of the Republic of Belarus of January 27, 2017 No. 2 "About modification of the Method of forming of the account of capital transactions".
I. V. Medvedev
Approved by the Resolution of National Statistical Committee of the Republic of Belarus of June 9, 2021 No. 24
1. This Technique establishes procedure for forming of the account of capital transactions by National Statistical Committee.
2. In this Technique the following main terms and their determinations are used:
assets - the property which arose in the organization as a result of committed economic activities from which the organization assumes receipt of economic benefits;
gross accumulating of fixed capital - investment residents of means in objects of fixed capital for creation of the new income in the future by their use in production;
gross saving - part of gross disposable income which is not spent for final consumption of goods and services;
finished goods and goods - the inventory items acquired in goods quality for realization, the finished goods which are stored at the organizations making it before delivery to other institutional units, not intended for their further conversion in this organization;
inventories of material current assets - material current assets which are available for institutional units at present, not included in fixed capital: production supplies, work in progress, finished goods and goods, state material reserves;
change of inventories of material current assets - difference between inventory cost for the end and at the beginning of the period, estimated in average market prices of the considered period for change in price influence elimination;
investments into fixed capital - set of the costs directed to acquisition, reproduction and creation of new fixed assets;
institutional units - legal and (or) physical persons (group of physical persons) which own assets assume liabilities, the separate divisions of legal entities having separate balance, representative offices of the foreign organizations participate in economic activity and transactions with other legal and (or) physical persons from own name, and also;
capital transfers - transactions in case of which one institutional unit gratuitously transfers to other unit assets in cash or natural form, as a rule, for the investment purposes;
the cultivated biological resources - the cattle breeding, productive, working, the gardens and other plantings reused for the purpose of product receipt;
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