RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of July 18, 2023 No. 257

About approval of the Instruction for financial accounting of banking activities with precious metals, gemstones

Based on the paragraph of the thirty sixth 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, by gemstones it (is applied).

2. This resolution becomes effective since January 1, 2027.

Approved by the Resolution of Board of National Bank of the Republic of Belarus of July 18, 2023 No. 257

The instruction for financial accounting of banking activities with precious metals, gemstones

Chapter 1. General provisions

1. This Instruction determines for banks and the non-bank credit and financial organizations (further - banks) procedure for reflection in financial accounting of banking activities with precious metals, gemstones.

2. For the purposes of this Instruction the terms below are used in the following values:

other banks - the National Banks serviced by bank on banking activities with precious metals, gemstones, banks, foreign banks;

clients - the legal entities serviced by bank on banking activities with precious metals, gemstones (except for other banks), the physical persons, individual entrepreneurs who are residents and nonresidents;

the account on the cash accounting - correspondent account, the current (settlement) bank and other account used when implementing calculations;

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