of August 22, 2025 No. 245
About change of resolutions of Board of National Bank of the Republic of Belarus of November 9, 2011 No. 507 and of August 29, 2013 No. 506
Based on the paragraph of the thirty eighth 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. Make changes to the following resolutions of Board of National Bank of the Republic of Belarus:
1.1. in the resolution of Board of National Bank of the Republic of Belarus of November 9, 2011 No. 507 "About approval of the Instruction for creation of annual individual accounting (financial) accounts":
in preamble to replace the word of "seventh" with the word of "eighth";
in the Instruction for creation of the annual individual accounting (financial) accounts approved by this resolution:
to "assets" to add Item 24 part one after the word with words ", except for the debt securities carried at fair value through other comprehensive income";
in Item 38:
in part two:
after words of "funds of revaluation of balance sheet items" to add with words ", reserves on covering of possible losses according to the debt securities carried at fair value through other comprehensive income";
the words "Funds of Revaluation of Balance Sheet Items" shall be replaced with words "Funds of revaluation of balance sheet items and reserves";
in part five of Item 39 of the word "Funds of Revaluation of Balance Sheet Items" shall be replaced with words "Funds of revaluation of balance sheet items and reserves";
Item 41 part two in paragraph three:
the word "is reflected" to replace with the word "are reflected";
after the word of "obligations" to add with words ", change of reserves on covering of possible losses according to the debt securities carried at fair value through other comprehensive income";
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