RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of March 28, 2024 No. 97

About approval of the Instruction for creation of the financial reporting

Based on the paragraph of the thirty eighth of Article 26, No. 57-Z "About financial accounting and the reporting" the Board of National Bank of the Republic of Belarus DECIDES: parts one of article 39 of the Bank code of the Republic of Belarus, part two of Item 3 of article 17 of the Law of the Republic of Belarus of July 12, 2013

1. Approve the Instruction for creation of the financial reporting it (is applied).

2. To banks, the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company (further – banks):

2.1. after creation of the daily balance for December 31, 2026 before reflection in financial accounting of the transactions made in the first working day of 2027 to perform transfer of remaining balance on the personal accounts opened according to balance and off-balance sheet accounts according to 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 established according to appendix 1 to 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 on personal accounts opened according to balance and off-balance sheet accounts according to the Chart of accounts of financial accounting in banks, the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company established according to appendix to the resolution of Board of National Bank of the Republic of Belarus of April 10, 2023 No. 126 "About the Chart of accounts of financial accounting in banks, the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company (further – the Chart of accounts), taking into account classification of assets, obligations, equity according to accounting policy of bank according to International accounting standards and their Explanations, Conceptual bases of submission of financial statements (further – international accounting standards) for creation of the financial reporting according to international accounting standards (further – the financial reporting) for the periods to January 1, 2027.

At the same time account balances on accounting of retained earnings (uncovered loss) of last years, the funds created by bank according to the legislation till January 1, 2027, financial result of activities of bank (profit or loss) in 2026 of use during 2026 of profit of accounting year are transferred respectively to the balance sheet accounts 7350 "Retained Earnings (Uncovered Loss) of Last Years", 7352nd "Reserve fund", 7353 "Fund of dividends", 7354 "Other funds", 7370 "Profit (loss) of accounting year", 7380 "Use of profit of accounting year" of the Chart of accounts;

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