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RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of April 22, 2021 No. 105

About financial accounting of banking activities with precious metals and gemstones

Based on the paragraph of the thirty seventh of Article 26 and part one of article 39 of the Bank code of the Republic of Belarus the Board of National Bank of the Republic of Belarus DECIDES:

1. Approve the Instruction for financial accounting of banking activities with precious metals and gemstones it (is applied).

2. Bring in the resolution of Board of National Bank of the Republic of Belarus of August 29, 2013 No. 506 "About establishment of the Chart of accounts of financial accounting in banks and the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company and approval of the Instruction about procedure for application of the Chart of accounts of financial accounting in banks and the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company the following changes:

in appendix 1 to this resolution:

in class 1:

state group 131 in the following edition:

 

 

"131

 

The depersonalized metal accounts in banks

 

 

 

1310

The depersonalized metal accounts in National Bank

And

 

 

1311

The depersonalized metal accounts in resident banks

And

 

 

1312

The depersonalized metal accounts in nonresident banks

And

 

 

1318

The added interest incomes on the depersonalized metal accounts in banks

And

 

 

1319

Overdue interest incomes on the depersonalized metal accounts in banks

And";

 

state group 132 in the following edition:

 

 

"132

 

The depersonalized metal accounts of banks

 

 

 

1320

The depersonalized metal accounts of National Bank

P

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