of June 29, 2007 No. 108
About approval of the Instruction for financial accounting of the state support of legal entities
Based on 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 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:
Approve the enclosed Instruction for financial accounting of the state support of legal entities.
Minister N.P.Korbut
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of June 29, 2007 No. 108
1. The instruction for financial accounting of the state support of legal entities (further - the Instruction) establishes procedure for reflection in financial accounting provided to legal entities (except banks and other non-bank financial credit institutions) the state support in type of subsidies and (or) funds for financing of capital investments (further - financial aid), budget loans and budget advances, compensation of part of interest for using bank loans.
2. This Instruction is applied taking into account the procedure established by the Presidential decree of the Republic of Belarus of March 28, 2006 No. 182 "About enhancement of legal regulation of procedure for rendering the state support to legal entities and individual entrepreneurs" (The national register of legal acts of the Republic of Belarus, 2006, No. 53, 1/7392).
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The document ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 31.10.2011 No. 112