of October 1, 2025 No. 288
About change of the resolution of Board of National Bank of the Republic of Belarus of March 1, 2021 No. 52
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. Bring in the resolution of Board of National Bank of the Republic of Belarus of March 1, 2021 No. 52 "About financial accounting of transactions with securities" the following changes:
in preamble to replace the word of "seventh" with the word of "eighth";
in the Instruction for financial accounting of transactions with securities approved by this resolution:
to exclude from part five of Item 7 of the word "and legislations";
the first offer of part four of Item 17 to state in the following edition:
"According to debt securities it agrees to the accounting policy accepted by bank depreciated cost can be determined, interest incomes (expenses) can be recognized without application of effective interest rate method if the differences arising in connection with discrepancy between the effective interest rate and interest rate provided by conditions of issue (issue) of securities including the amounts of awards, discounts, operating costs are not essential.";
add Item 18 with part of the following content:
"Change of fair value of the emitted (issued) debt securities is determined as difference between fair value of securities for date of its determination and the amount of the nominal value of the debt securities carried at fair value through profit or loss reflected in financial accounting increased (reduced) on amount award (discount, discount) by securities, the amount of cumulative change of fair value of securities and the amount of the added interest expenses on securities.";
to add Item 29 after part three with part of the following content:
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