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RESOLUTION OF COUNCIL OF MINISTERS OF THE REPUBLIC OF BELARUS AND NATIONAL BANK OF THE REPUBLIC OF BELARUS

of May 23, 2026 No. 257/12

About determination of underlying assets on transactions with non-deliverable off-exchange financial instruments

Based on part four of Item 2 of the Presidential decree of the Republic of Belarus of June 4, 2015 "About implementation of activities in the Forex curb market" and parts two of Item 5 of Article 339 of the Civil code of the Republic of Belarus the Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus DECIDE No. 231:

1. Determine that can act as underlying assets on transactions with non-deliverable off-exchange financial instruments:

futures contracts, options;

interest rates in the international market of the capital;

values of the stock indexes;

digital signs (tokens), including cryptocurrencies.

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

the option - the agreement according to which the buyer acquires the right, but not obligation to purchase or sell certain quantity of underlying asset in certain date or the period in the future at the price established by the parties for date of its conclusion;

the futures contract - the agreement of participants of the exchange biddings based on which its parties have obligation to purchase or sell certain quantity of underlying asset in certain date in the future at the price established by the parties for date of its conclusion.

The terms "cryptocurrency" and "digital sign (token)" are used in the values determined respectively in items 4 and the 12th appendices 1 to the Decree of the President of the Republic of Belarus of December 21, 2017 No. 8 "About development of digital economy".

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