Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of August 29, 2013 No. 506

About establishment of the Chart of accounts of financial accounting in banks and the non-bank credit and financial organizations and approval of the Instruction about procedure for application of the Chart of accounts of financial accounting in banks and the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company

(as amended on 24-12-2021)

Based on the paragraph of the thirty seventh of Article 26 and part one of article 39 of the Bank code of the Republic of Belarus the Board of National Bank of the Republic of Belarus DECIDES:

1. Establish the Chart of accounts of financial accounting in banks and the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company according to appendix 1.

2. Approve the Instruction about procedure for application of the Chart of accounts of financial accounting in banks and the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company it (is applied).

3. Recognize invalid regulatory legal acts of National Bank of the Republic of Belarus and separate structural element according to appendix 2 to this resolution.

4. This resolution becomes effective since January 1, 2014.

Chairman of the board

N. A. Ermakova

Appendix 1

to the Resolution of Board of National Bank of the Republic of Belarus of August 29, 2013 No. 506

The chart of accounts of financial accounting in banks and the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company

Account number

Name of classes, account groups and accounts

Characteristic of the account *

1

2

3

4

5

CLASS 1
MONEY, PRECIOUS METALS, GEMSTONES AND INTERBANK TRANSACTIONS

10

 

 

MONEY

 

 

101

 

Cash on hand

 

 

 

1010

Cash on hand

And

 

 

1011

Money in cash desks of structural divisions

And

 

102

 

Money in exchange points

 

 

 

1020

Money in exchange points

And

 

103

 

Cash on hand with the operating mode which is not matching working hours of operational cash desk

 

 

 

1030

Cash on hand with the operating mode which is not matching working hours of operational cash desk

And

 

104

 

Money in ATMs and payment and help self-service terminals

 

 

 

1040

Money in ATMs and payment and help self-service terminals

And

 

105

 

The collected money

 

 

 

1050

The collected money

And

 

106

 

Money for preparation of advance payments

 

 

 

1060

Money for preparation of advance payments

And

 

108

 

Money in transit

 

 

 

1080

Money in transit

And

 

109

 

Other instruments of payment

 

 

 

1090

Other instruments of payment

And

 

 

1091

Other instruments of payment in transit

And

12

 

 

MEANS IN NATIONAL BANK AND CENTRAL (NATIONAL) BANKS OF FOREIGN STATES

 

 

120

 

Correspondent accounts in National Bank and the Central (national) Banks of foreign states

 

 

 

1201

Correspondent account in National Bank for intra republican calculations

And

 

 

1202

Correspondent account in National Bank for payments in foreign currency

And

 

 

1203

Correspondent accounts in the Central (national) Banks of foreign states

And

 

121

 

Other accounts in National Bank and the Central (national) Banks of foreign states

 

 

 

1212

Provisional accounts in National Bank

And

 

 

1213

Other accounts poste restante in National Bank and the Central (national) Banks of foreign states

And

 

 

1214

The funds transferred to National Bank and the Central (national) Banks of foreign states as ensuring obligation fulfillment

And

 

122

 

Required reserves in National Bank and the Central (national) Banks of foreign states

 

 

 

1220

Required reserves in National Bank

And

 

 

1221

Required reserves in the Central (national) Banks of foreign states

And

 

123

 

Deposits (deposits) poste restante placed in National Bank and the Central (national) Banks of foreign states

 

 

 

1230

The on-demand deposits placed in National Bank

And

 

 

1231

Deposits (deposits) poste restante placed in the Central (national) Banks of foreign states

And

 

124

 

Term deposits (deposits) placed in National Bank and the Central (national) Banks of foreign states

 

 

 

1240

The term deposits placed in National Bank

And

 

 

1241

Term deposits (deposits) placed in the Central (national) Banks of foreign states

And

 

125

 

Conditional deposits (deposits) placed in National Bank and the Central (national) Banks of foreign states

 

 

 

1250

The conditional deposits placed in National Bank

And

 

 

1251

Conditional deposits (deposits) placed in the Central (national) Banks of foreign states

And

 

126

 

The means provided to National Bank and the Central (national) Banks of foreign states on repo operations

 

 

 

1260

The means provided to National Bank and the Central (national) Banks of foreign states on repo operations

And

 

127

 

The added interest incomes on means in National Bank and the Central (national) Banks of foreign states

 

 

 

1270

The added interest incomes on correspondent accounts in National Bank and the Central (national) Banks of foreign states

And

 

 

1271

The added interest incomes on other accounts in National Bank and the Central (national) Banks of foreign states

And

 

 

1272

The added interest incomes on required reserves in National Bank and the Central (national) Banks of foreign states

And

 

 

1273

The added interest incomes on deposits (deposits) poste restante placed in National Bank and the Central (national) Banks of foreign states

And

 

 

1274

The added interest incomes according to term deposits (deposits) placed in National Bank and the Central (national) Banks of foreign states

And

 

 

1275

The added interest incomes on conditional deposits (deposits) placed in National Bank and the Central (national) Banks of foreign states

And

 

 

1276

The added interest incomes on the means provided to National Bank and the Central (national) Banks of foreign states on repo operations

And

 

 

1277

The added interest incomes of the specialized financial organizations for other transactions with National Bank

And

 

128

 

Overdue interest incomes on means in National Bank and the Central (national) Banks of foreign states

 

 

 

1280

Overdue interest incomes on correspondent accounts in National Bank and the Central (national) Banks of foreign states

And

 

 

1281

Overdue interest incomes on other accounts in National Bank and the Central (national) Banks of foreign states

And

 

 

1282

Overdue interest incomes on required reserves in National Bank and the Central (national) Banks of foreign states

And

 

 

1283

Overdue interest incomes on deposits (deposits) poste restante placed in National Bank and the Central (national) Banks of foreign states

And

 

 

1284

Overdue interest incomes according to term deposits (deposits) placed in National Bank and the Central (national) Banks of foreign states

And

 

 

1285

Overdue interest incomes on conditional deposits (deposits) placed in National Bank and the Central (national) Banks of foreign states

And

 

 

1286

Overdue interest incomes on the means provided to National Bank and the Central (national) Banks of foreign states on repo operations

And

 

 

1287

Overdue interest incomes of the specialized financial organizations for other transactions with National Bank

And

13

 

 

PRECIOUS METALS AND GEMSTONES

 

 

130

 

Precious metals and gemstones

 

 

 

1300

Gold

And

 

 

1301

Gold in transit

And

 

 

1302

Other precious metals

And

 

 

1303

Other precious metals in transit

And

 

 

1305

Gemstones

And

 

 

1306

Gemstones in transit

And

 

131

 

The depersonalized metal accounts in banks

 

 

 

1310

The depersonalized metal accounts in National Bank

And

 

 

1311

The depersonalized metal accounts in resident banks

And

 

 

1312

The depersonalized metal accounts in nonresident banks

And

 

 

1318

The added interest incomes on the depersonalized metal accounts in banks

And

 

 

1319

Overdue interest incomes on the depersonalized metal accounts in banks

And

 

132

 

The depersonalized metal accounts of banks

 

 

 

1320

The depersonalized metal accounts of National Bank

P

 

 

1321

The depersonalized metal accounts of resident banks

P

 

 

1322

The depersonalized metal accounts of nonresident banks

P

 

 

1328

The added interest expenses on the depersonalized metal accounts of banks

P

 

133

 

Deposits (deposits) poste restante precious metals and gemstones in banks

 

 

 

1330

On-demand deposits of precious metals and gemstones in National Bank

And

 

 

1331

Deposits (deposits) poste restante precious metals and gemstones in resident banks

And

 

 

1332

Deposits (deposits) poste restante precious metals and gemstones in nonresident banks

And

 

 

1336

Overdue debt on deposits (deposits) poste restante precious metals and gemstones in banks

And

 

 

1338

The added interest incomes on deposits (deposits) poste restante precious metals and gemstones in banks

And

 

 

1339

Overdue interest incomes on deposits (deposits) poste restante precious metals and gemstones in banks

And

 

134

 

Deposits (deposits) poste restante precious metals and gemstones of banks and clients

 

 

 

1340

On-demand deposits of precious metals and gemstones of National Bank

P

 

 

1341

Deposits (deposits) poste restante precious metals and gemstones of resident banks

P

 

 

1342

Deposits (deposits) poste restante precious metals and gemstones of nonresident banks

P

 

 

1343

Deposits (deposits) poste restante precious metals and gemstones of the non-bank financial organizations

P

 

 

1344

Deposits (deposits) poste restante precious metals and gemstones of the commercial organizations

P

 

 

1345

Deposits (deposits) poste restante precious metals and gemstones of individual entrepreneurs

P

 

 

1346

Deposits (deposits) poste restante precious metals and gemstones of physical persons

P

 

 

1347

Deposits (deposits) poste restante precious metals and gemstones of non-profit organizations

P

 

 

1348

The added interest expenses on deposits (deposits) poste restante precious metals and gemstones of banks and clients

P

 

135

 

Term deposits (deposits) of precious metals and gemstones in banks

 

 

 

1350

Term deposits of precious metals and gemstones in National Bank

And

 

 

1351

Term deposits (deposits) of precious metals and gemstones in resident banks

And

 

 

1352

Term deposits (deposits) of precious metals and gemstones in nonresident banks

And

 

 

1356

Overdue debt according to term deposits (deposits) of precious metals and gemstones in banks

And

 

 

1358

The added interest incomes according to term deposits (deposits) of precious metals and gemstones in banks

And

 

 

1359

Overdue interest incomes according to term deposits (deposits) of precious metals and gemstones in banks

And

 

136

 

Term deposits (deposits) of precious metals and gemstones of banks and clients

 

 

 

1360

Term deposits of precious metals and gemstones of National Bank

P

 

 

1361

Term deposits (deposits) of precious metals and gemstones of resident banks

P

 

 

1362

Term deposits (deposits) of precious metals and gemstones of nonresident banks

P

 

 

1363

Term deposits (deposits) of precious metals and gemstones of the non-bank financial organizations

P

 

 

1364

Term deposits (deposits) of precious metals and gemstones of the commercial organizations

P

 

 

1365

Term deposits (deposits) of precious metals and gemstones of individual entrepreneurs

P

 

 

1366

Term deposits (deposits) of precious metals and gemstones of physical persons

P

 

 

1367

Term deposits (deposits) of precious metals and gemstones of non-profit organizations

P

 

 

1368

The added interest expenses according to term deposits (deposits) of precious metals and gemstones of banks and clients

P

 

137

 

Conditional deposits (deposits) of precious metals and gemstones in banks

 

 

 

1371

Conditional deposits (deposits) of precious metals and gemstones in resident banks

And

 

 

1372

Conditional deposits (deposits) of precious metals and gemstones in nonresident banks

And

 

 

1376

Overdue debt on conditional deposits (deposits) of precious metals and gemstones in banks

And

 

 

1378

The added interest incomes on conditional deposits (deposits) of precious metals and gemstones in banks

And

 

 

1379

Overdue interest incomes on conditional deposits (deposits) of precious metals and gemstones in banks

And

 

138

 

Conditional deposits (deposits) of precious metals and gemstones of banks and clients

 

 

 

1381

Conditional deposits (deposits) of precious metals and gemstones of resident banks

P

 

 

1382

Conditional deposits (deposits) of precious metals and gemstones of nonresident banks

P

 

 

1383

Conditional deposits (deposits) of precious metals and gemstones of the non-bank financial organizations

P

 

 

1384

Conditional deposits (deposits) of precious metals and gemstones of the commercial organizations

P

 

 

1385

Conditional deposits (deposits) of precious metals and gemstones of individual entrepreneurs

P

 

 

1386

Conditional deposits (deposits) of precious metals and gemstones of physical persons

P

 

 

1387

Conditional deposits (deposits) of precious metals and gemstones of non-profit organizations

P

 

 

1388

The added interest expenses on conditional deposits (deposits) of precious metals and gemstones of banks and clients

P

 

139

 

The depersonalized metal customer accounts

 

 

 

1390

The depersonalized metal accounts of the non-bank financial organizations

P

 

 

1391

The depersonalized metal accounts of the commercial organizations

P

 

 

1392

The depersonalized metal accounts of individual entrepreneurs

P

 

 

1393

The depersonalized metal accounts of physical persons

P

 

 

1394

The depersonalized metal accounts of non-profit organizations

P

 

 

1398

The added interest expenses on the depersonalized metal customer accounts

P

14

 

 

It is excluded

 

15

 

 

MEANS IN OTHER BANKS, THE SPECIALIZED FINANCIAL ORGANIZATIONS

 

 

150

 

Correspondent accounts in other banks, the specialized financial organizations

 

 

 

1501

Correspondent accounts in resident banks

And

 

 

1502

Correspondent accounts in nonresident banks

And

 

 

1503

Correspondent accounts in the specialized financial organizations

And

 

151

 

Other accounts in other banks, the specialized financial organizations

 

 

 

1513

Other accounts poste restante in resident banks

And

 

 

1514

Other accounts poste restante in nonresident banks

And

 

 

1515

The means provided to resident banks as ensuring obligation fulfillment

And

 

 

1516

The means provided to nonresident banks as ensuring obligation fulfillment

And

 

 

1517

Provisional accounts in other banks

And

 

 

1519

The means provided to the specialized financial organizations as ensuring obligation fulfillment

And

 

152

 

Deposits (deposits) placed in other banks

 

 

 

1521

Term deposits (deposits) placed in resident banks

And

 

 

1522

Term deposits (deposits) placed in nonresident banks

And

 

 

1523

Deposits (deposits) poste restante placed in resident banks

And

 

 

1524

Deposits (deposits) poste restante placed in nonresident banks

And

 

 

1525

Conditional deposits (deposits) placed in resident banks

And

 

 

1526

Conditional deposits (deposits) placed in nonresident banks

And

 

153

 

The loans granted to other banks, the specialized financial organizations

 

 

 

1530

The short-term loans granted to the specialized financial organizations

And

 

 

1531

The short-term loans granted to resident banks

And

 

 

1532

The long-term loans granted to resident banks

And

 

 

1533

The short-term loans granted to nonresident banks

And

 

 

1534

The long-term loans granted to nonresident banks

And

 

 

1535

The short-term subordinated loans granted to resident banks

And

 

 

1536

The long-term subordinated loans granted to resident banks

And

 

 

1537

The short-term subordinated loans granted to nonresident banks

And

 

 

1538

The long-term subordinated loans granted to nonresident banks

And

 

 

1539

The long-term loans granted to the specialized financial organizations

And

 

154

 

Other active transactions with other banks specialized by the financial organizations

 

 

 

1540

The obligations fulfilled for resident banks

And

 

 

1541

The obligations fulfilled for nonresident banks

And

 

 

1543

The means provided to the specialized financial organizations for repo operations

And

 

 

1544

The means provided to resident banks on repo operations

And

 

 

1545

The means provided to nonresident banks on repo operations

And

 

 

1546

The means provided to resident banks for konsortsialny crediting

And

 

 

1547

The means provided to nonresident banks for konsortsialny crediting

And

 

 

1548

Other active transactions with resident banks

And

 

 

1549

Other active transactions with nonresident banks

And

 

155

 

The loans granted other banks, the specialized financial organizations

 

 

 

1550

The loans granted resident banks

And

 

 

1551

The loans granted nonresident banks

And

 

 

1552

The loans granted the specialized financial organizations

And

 

156

 

The acquired rights to claim against other banks

 

 

 

1560

The acquired rights to claim against resident banks

And

 

 

1561

The other acquired rights to claim against nonresident banks

And

 

 

1562

The acquired rights to claim against the specialized financial organizations

And

 

 

1563

Positive differences on the acquired rights to claim against resident banks

P

 

 

1564

Positive differences on the acquired rights to claim against nonresident banks

P

 

 

1566

Positive differences on the acquired rights to claim against the specialized financial organizations

P

 

 

1567

Negative differences on the acquired rights to claim against resident banks

And

 

 

1568

Negative differences on the acquired rights to claim against nonresident banks

And

 

 

1569

Negative differences on the acquired rights to claim against the specialized financial organizations

And

 

157

 

The added interest incomes on means in other banks, the specialized financial organizations

 

 

 

1570

The added interest incomes on correspondent accounts in other banks

And

 

 

1571

The added interest incomes on other accounts in other banks

And

 

 

1572

The added interest incomes on deposits (deposits) placed in other banks

And

 

 

1573

The added interest incomes on the loans granted to other banks

And

 

 

1574

The added interest incomes on other active transactions with other banks

And

 

 

1575

The added interest incomes on the loans granted other banks

And

 

 

1576

The added interest incomes on means in the specialized financial organizations

And

 

 

1577

The added interest incomes on other transactions with the specialized financial organizations

And

 

 

1578

The added interest incomes on the acquired rights to claim against other banks

And

 

158

 

Overdue debt on means in other banks, the specialized financial organizations

 

 

 

1580

Overdue debt on deposits (deposits) placed in resident banks

And

 

 

1581

Overdue debt on deposits (deposits) placed in nonresident banks

And

 

 

1582

Overdue debt on means in the specialized financial organizations

And

 

 

1583

Overdue debt on the loans granted to resident banks

And

 

 

1584

Overdue debt on the loans granted to nonresident banks

And

 

 

1585

Overdue debt on the acquired rights to claim against other banks

And

 

 

1586

Overdue debt on other active transactions with resident banks

And

 

 

1587

Overdue debt on other active transactions with nonresident banks

And

 

 

1588

Overdue debt on the loans provided to resident banks

And

 

 

1589

Overdue debt on the loans provided to nonresident banks

And

 

159

 

Overdue interest incomes on means in other banks, the specialized financial organizations

 

 

 

1590

Overdue interest incomes on correspondent accounts in other banks

And

 

 

1591

Overdue interest incomes on other accounts in other banks

And

 

 

1592

Overdue interest incomes on deposits (deposits) placed in other banks

And

 

 

1593

Overdue interest incomes on the loans granted to other banks

And

 

 

1594

Overdue interest incomes on other active transactions with other banks

And

 

 

1595

Overdue interest incomes on the loans granted other banks

And

 

 

1596

Overdue interest incomes on means in the specialized financial organizations

And

 

 

1597

Overdue interest incomes on other transactions with the specialized financial organizations

And

 

 

1598

Overdue interest incomes on the acquired rights to claim against other banks

And

16

 

 

MEANS OF NATIONAL BANK

 

 

160

 

Correspondent account of National Bank

 

 

 

1600

Correspondent account of National Bank

P

 

161

 

Other accounts of National Bank

 

 

 

1611

Other accounts poste restante National Bank

P

 

 

1612

The means received from National Bank as ensuring obligation fulfillment

P

 

 

1613

Provisional accounts of National Bank

P

 

162

 

Deposits of National Bank

 

 

 

1620

On-demand deposits of National Bank

P

 

 

1621

Term deposits of National Bank

P

 

 

1622

Conditional deposits of National Bank

P

 

163

 

The credits obtained from National Bank

 

 

 

1630

Lombard credits

P

 

 

1631

Credits overnight

P

 

 

1632

The means received from National Bank on repo operations

P

 

 

1639

The other credits obtained from National Bank

P

 

164

 

The credits obtained from National Bank for financing of programs at the expense of means of international financial institutions

 

 

 

1640

The credits obtained from National Bank for financing of programs at the expense of means of international financial institutions

P

 

165

 

The credits obtained from National Bank under agreements of the Government

 

 

 

1650

The credits obtained under agreements of the Government with the International Monetary Fund

P

 

 

1651

The credits obtained under agreements of the Government with foreign states, nonresident banks and other legal entities – nonresidents

P

 

 

1652

The credits obtained under agreements of the Government with other international organizations

P

 

167

 

The added interest expenses on means of National Bank

 

 

 

1670

The added interest expenses on correspondent account of National Bank

P

 

 

1671

The added interest expenses on other accounts of National Bank

P

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.