Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of November 9, 2011 No. 511

About approval of the Instruction for creation of the consolidated accounting (financial) records of banking groups, bank holdings

(as amended on 08-09-2015)

Based on the paragraph of the twenty second of Article 26, the Board of National Bank of the Republic of Belarus DECIDES: parts one of Article 39 and part four of article 119 of the Bank code of the Republic of Belarus

1. Approve the enclosed Instruction for creation of the consolidated accounting (financial) records of banking groups, bank holdings.

2. Recognize invalid:

the resolution of the Board of directors of National Bank of the Republic of Belarus of March 3, 2009 No. 56 "About modification and amendments in the Instruction for creation of consolidated financial statements by National Bank of the Republic of Belarus and banks of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2009, No. 71, 8/20642);

the resolution of Board of National Bank of the Republic of Belarus of March 22, 2010 No. 68 "About modification and amendments in the resolution of the Board of directors of National Bank of the Republic of Belarus of March 21, 2008 No. 80" (The national register of legal acts of the Republic of Belarus, 2010, No. 94, 8/22146);

the resolution of Board of National Bank of the Republic of Belarus of December 20, 2010 No. 567 "About entering of amendments and changes into the Instruction for creation of consolidated financial statements by banks of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2011, No. 14, 8/23196).

3. This resolution becomes effective after its official publication and is applied in case of creation of consolidated financial statements by banks, non-bank credit and financial organizations for 2011 and the next years.

Chairman of the board

N. A. Ermakova

Approved by the Resolution of Board of National Bank of the Republic of Belarus of November 9, 2011 No. 511

The instruction for creation of the consolidated accounting (financial) records of banking groups, bank holdings

Chapter 1. General provisions

1. This Instruction establishes procedure for creation of the consolidated accounting (financial) records (further – consolidated financial statements) (annual and intermediate) banking groups, bank holdings.

2. Terms the "banking group", "bank holding", "parent organization of banking group", "parent organization of bank holding" applied in this Instruction have the values determined in parts of the second or fifth article 35 of the Bank code of the Republic of Belarus.

Other terms are used in this Instruction in the values determined by the National accounting standard 7th "Cash flow statement" (NSFO 7) approved by the resolution of the Board of directors of National Bank of the Republic of Belarus of September 28, 2007 No. 296, the National accounting standard 21 "Influence of changes of the currency rates" (NSFO 21) approved by the resolution of the Board of directors of National Bank of the Republic of Belarus of September 28, 2007 No. 297, the National accounting standard 1 "Accounts presentation" (NSFO 1) approved by the resolution of the Board of directors of National Bank of the Republic of Belarus of September 28, 2007 No. 300, the National accounting standard 32 "Financial instruments: submission of information" (NSFO 32) approved by the resolution of the Board of directors of National Bank of the Republic of Belarus of December 27, 2007 No. 406, the National accounting standard 27 "Consolidated and separate financial statements" (NSFO 27) approved by the resolution of the Board of directors of National Bank of the Republic of Belarus of December 27, 2007 No. 408, the National accounting standard 28 of "Investment in dependent legal entities" (NSFO 28) approved by the resolution of the Board of directors of National Bank of the Republic of Belarus of December 27, 2007 No. 409, the National accounting standard 31 "Interests in joint ventures" (NSFO 31) approved by the resolution of the Board of directors of National Bank of the Republic of Belarus of December 27, 2007 No. 410, and the National accounting standard 3-F "Consolidation of legal entities" (NSFO 3-F) the approved resolution of the Board of directors of National Bank of the Republic of Belarus of March 21, 2008 No. 76.

3. The consolidated financial statements of banking group, bank holding are constituted respectively by parent organization of banking group, parent organization of bank holding (further – parent organization).

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.