RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of January 5, 2022 No. 2

About procedure for reflection in the republican budget of provision of means of external state loans

Based on paragraph one of part two of Item 5 of article 13 of the Law of the Republic of Belarus of December 31, 2021 No. 142-Z "About the republican budget for 2022", subitem 4.32 of Item 4, of Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Determine that in 2022:

1.1. transactions on provision of means of external state loans are reflected in the republican budget irrespective of pattern of ownership and subordination of the organizations realizing projects at the expense of means of these loans (further - users of external loans);

1.2. transactions on provision of means of external state loans are reflected the Ministry of Finance based on reports about condition of debt on the external state loans and external loans attracted under guarantees of the Government of the Republic of Belarus, the external state loans and external loans attracted under guarantees of the Government of the Republic of Belarus, and accounting of the external public debt and external debt guaranteed by the Republic of Belarus approved by the resolution of the Ministry of Finance of the Republic of Belarus of November 21, 2006 No. 142 provided in form according to appendix 5 to the Instruction of order of registration;

1.3. the amounts of the means of external state loans provided in month under report shall correspond to the attraction amounts in month under report of means of the external state loans granted users of external loans;

1.4. in the absence of obligations at users of external loans on transfer in the republican budget of means on account of obligation fulfillment on these external state loans of transaction on provision of means of external state loans expenses on the corresponding industries and paragraphs of functional classification of expenses of the budget, program classification of expenses of the budget, economic classification of expenses of the budget according to appendices 2-4, 6 to the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 208 "About budget classification of the Republic of Belarus" and on the relevant state bodies responsible for projects implementation, the external state loans performed at the expense of means are reflected in the expenses of the republican budget provided on others (other, others).

In financial accounting and the reporting of the state bodies specified in part one of this subitem, means of external state loans are reflected as a part of financing, cash and actual expenses in the amount of the amounts reflected in the republican budget;

1.5. in the presence of obligations at users of external loans on transfer in the republican budget of means on account of obligation fulfillment on these external state loans of transaction on provision of means of external state loans 1, to source 09, to source type 01, disaggregations 04 "provision of means in returnable basis to the organizations from means of the credits of foreign creditors" deficit financing classifications (surplus use) of the budget according to appendix 7 to the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 208 on the relevant state bodies responsible for projects implementation, the external state loans performed at the expense of means, and to users of external loans are reflected in deficit financing sources (the directions of use of surplus) of the republican budget by the form;

1.6. transactions on return of the means provided at the expense of means of external state loans are reflected in deficit financing sources (the directions of use of surplus) of the republican budget by the form 1, to source 09, to source type 02, of disaggregation 04 "return of the means provided on returnable basis to the organizations from means of the credits of foreign creditors" deficit financing classifications (surplus use) of the budget according to appendix 7 to the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 208 on the relevant state bodies responsible for projects implementation, performed at the expense of means of external state loans and to users of external loans;

1.7. transactions on provision in month under report of means of external state loans in accounting of execution of the republican budget are reflected in Belarusian rubles by recalculation of foreign currency in Belarusian rubles on the official rate established by National Bank the last calendar day of month under report;

1.8. transactions on transfer according to acts of the legislation by local executive and administrative organs in the republican budget of means for repayment of external state loans and interest payment and other payments on external state loans are reflected in the income of the republican budget for the Section 62 to the subsection 03 "The Interbudget Transfers on Obligation Fulfillment on External State Loans" of classification of budget receipts according to appendix 1 to the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2008 No. 208.

2. This resolution becomes effective after its official publication and extends the action to the relations which arose since January 1, 2022.

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