RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of December 31, 2024 No. 88

About forms and documents with certain degree of protection

Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 57-Z "About financial accounting and the reporting", the paragraph of third subitem 4.32 of item 4 and 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. Approve the National accounting standard and the reporting "Forms and documents with certain degree of protection" (are attached).

2. Determine that on July 1, 2025 forms of securities and documents with certain degree of protection, and also the documents with certain degree of protection included in the State register of forms of securities and documents with certain degree of protection, and also the documents with certain degree of protection except for damaged and (or) cancelled:

2.1. not registered in financial accounting for the specified date as a part of inventories, are reflected:

the organizations (except for National Bank, banks, "Development Bank of the Republic of Belarus" open joint stock company, the non-bank credit and financial organizations, banking groups, bank holdings, state-financed organizations) on the debit of account 10 "Materials" and to account 90 credit "The income and expenses on the current activities" (the score 90-7 "Other incomes on the current activities");

state-financed organizations on the debit of account 06 "Materials and food" (sub-account 067 "Other materials") and the credit of accounts 21 "Other expenses" (sub-account 210 "Expenses to distribution"), 13 "Other money" (sub-account 132 "Cash documents"), 14 "Interdepartmental calculations for financing" (sub-account 140 "Calculations for financing from the budget"), 23 "Financing and loans" (sub-account 230 "Financing from the budget" or 237 "Other sources"), 41 "Profits and losses" (sub-account 410 "Profits and losses");

2.2. registered in the organizations (except for National Bank, banks, "Development Bank of the Republic of Belarus" open joint stock company, the non-bank credit and financial organizations, banking groups, bank holdings, state-financed organizations) on the off-balance account 006 "Forms of Documents with Certain Degree of Protection", are reflected on the credit of the off-balance account 006 "Forms of Documents with Certain Degree of Protection";

2.3. registered in state-financed organizations on the off-balance account 04 "Forms of the Strict Accounting", are reflected on the credit of the off-balance account 04 "Forms of the Strict Accounting".

3. Action of Item 2 of this resolution does not extend to lottery tickets.

4. Declare invalid the resolution of the Ministry of Finance of the Republic of Belarus of December 18, 2008 No. 196 "About approval of the Instruction about procedure for use and financial accounting of forms of the strict accounting, recognition voided some regulatory legal acts of the Ministry of Finance of the Republic of Belarus".

5. This resolution becomes effective since July 1, 2025.

No. 88 is approved by the Resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2024

National accounting standard and reporting "Forms and documents with certain degree of protection"

Chapter 1. General provisions

1. This National accounting standard and the reporting determines procedure for forming in financial accounting of information on forms of securities and documents with certain degree of protection, and also the documents with certain degree of protection included in the State register of forms of securities and documents with certain degree of protection and also documents with certain degree of protection (further - forms (documents)) in the organizations (except for National Bank, banks, "Development Bank of the Republic of Belarus" open joint stock company, the non-bank credit and financial organizations, banking groups, bank holdings) (further - the organizations).

Action of this National accounting standard and the reporting does not extend to lottery tickets.

2. For the purposes of this National accounting standard and the reporting:

terms and their determinations are used in the values determined by the Law of the Republic of Belarus "About financial accounting and the reporting";

the term "conditional assessment" is understood as the cost of forms (documents) on book prices as which the acquisition prices, planned estimated prices, selling prices, retail prices, planned (normative) cost and other cost indicators established by regulations on accounting policy of the organization can be agreed.

Chapter 2. Documentary registration of movement of forms (documents)

3. The forms (documents) which arrived in the organization are accepted to financial accounting based on source accounting documents.

4. The forms (documents) used in the organization are registered in registers of the used forms (documents) with certain degree of protection (further - registers of the used forms (documents)).

The register of the used forms (documents) shall contain the following data:

name of the document;

name of the organization;

start and end dates of maintaining the register and (or) the period for which it is constituted;

date (dates) of use of forms (documents);

name; type (types), code (codes), series (series), number (numbers), other identification signs (in case of their availability); the number of the used forms (documents);

employee's position (worker's profession) of person (position of employees (profession of workers) of persons) responsible (responsible) for maintaining the register, its surname (surnames), initials and signature (signatures); signature date of the register.

The register of the used forms (documents) may contain other data which are not specified in part two of this Item.

Based on registers of the used forms (documents) source accounting documents confirming use of forms (documents) are constituted.

5. The damaged and cancelled forms (documents) are registered in registers of the damaged (cancelled) forms (documents) with certain degree of protection (further - registers of the damaged (cancelled) forms (documents)).

The register of the damaged (cancelled) forms (documents) shall contain the following data:

name of the document;

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