RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of December 20, 2012 No. 77

About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of June 29, 2011 No. 50

Based on part two of article 5 of the Law of the Republic of Belarus of October 18, 1994 "About financial accounting and the reporting" in edition of the Law of the Republic of Belarus of June 25, 2001 and subitem 4.32 of item 4 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 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:

1. Bring in the resolution of the Ministry of Finance of the Republic of Belarus of June 29, 2011 No. 50 "About establishment of the standard chart of accounts of financial accounting, approval of the Instruction about procedure for application of the standard chart of accounts of financial accounting and recognition voided some resolutions of the Ministry of Finance of the Republic of Belarus and their separate structural elements" (The national register of legal acts of the Republic of Belarus, 2011, No. 143, 8/24548) the following changes and amendments:

1.1. in appendix 1 to the resolution:

line item

"Profitable investments in tangible assets

1. Investment real estate
2. Objects of finance lease (leasing)"

replace with line item

"Profitable investments in tangible assets

1. Investment real estate
2. Objects of finance lease (leasing)
3. Other profitable investments in tangible assets";

line item

"The income and expenses on the current activities

1. Proceeds from sales of products, goods, works, services
2. Value added tax
3. The other taxes and fees estimated from proceeds from sales of products, goods, works, services
4. Cost of sales, goods, works, services
5. Management expenses
6. Expenses on realization
7. Other incomes on the current activities
8. Other expenses on the current activities
9. Profit (loss) from the current activities"

replace with line item

"The income and expenses on the current activities

1. Proceeds from sales of products, goods, works, services
2. The value added tax estimated from proceeds from sales of products, goods, works, services
3. The other taxes and fees estimated from proceeds from sales of products, goods, works, services
4. Cost of sales, goods, works, services
5. Management expenses
6. Expenses on realization
7. Other incomes on the current activities
8. The value added tax estimated from other incomes on the current activities
9. The other taxes and fees estimated from other incomes on the current activities
10. Other expenses on the current activities
11. Profit (loss) from the current activities";

1.2. in the Instruction about procedure for application of the standard chart of accounts of financial accounting approved by this resolution:

1.2.1. the fifth Item 6 after the words "Other Incomes and Expenses" to add part with the words "and other accounts";

1.2.2. in Item 8:

in parts one and third shall be replaced with words the words "or under agreements of finance lease (leasing)" ", under agreements of finance lease (leasing), and also according to lease agreements (except for agreements of finance lease (leasing) of property (except for the investment real estate) if activities for delivery of this property in lease (except for finance lease (leasing)) belong to investing activities according to accounting policy of the organization";

the second to state part in the following edition:

"To account 03 "Profitable investments in tangible assets" sub-accounts can be open:

03-1 "The investment real estate";

03-2 "Objects of finance lease (leasing)";

03-3 "Other profitable investments in tangible assets".";

the fourth after the words "Other Incomes and Expenses" to add part with the words "and other accounts";

in part five of the word "from which these assets are received" shall be replaced with words "to which these assets are provided";

1.2.3. the fourth Item 9 after the words "Other Incomes and Expenses" to add part with the words "and other accounts";

1.2.4. in Item 12:

to exclude from part one of the word "and contractor";

to exclude from part four of the word "at the customer, builder";

the fifth to state part in the following edition:

"On the score 07-3 "Construction materials" are considered availability and materials transaction, used by the customer, the builder in case of accomplishment of construction and other special installation works and afterwards included in original cost of construction object and (or) the equipment to installation.";

in word part seven of "their deposits" to replace with the word of "contribution";

1.2.5. in part five of Item 14 of the word "there was deductible temporary difference" shall be replaced with words "there were deductible temporary differences";

1.2.6. in Item 15 the word is "used" to be replaced with the word "are intended";

1.2.7. in Item 16:

part the fourth after the word "separately" to add with the words "in the organizations performing industrial and other productive activity";

the twentieth to state part in the following edition:

"Analytics on account 10 "Materials" are kept on storage locations of materials, their separate names and responsible persons.";

1.2.8. in Item 17:

in word part one "the adult cattle rejected" and "the cattle, received" to replace respectively with words of "adults of the animals rejected" and "the animals received";

in word part six "the cattle rejected" shall be replaced with words "the animals rejected";

1.2.9. in Item 21:

third to exclude part;

the fourth and fifth to consider parts respectively parts three and the fourth;

1.2.10. in Item 25:

state part one in the following edition:

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