of June 30, 2014 No. 46
About approval of the National accounting standard and the reporting "The consolidated accounting records", introduction of amendments to the resolution of the Ministry of Finance of the Republic of Belarus of June 29, 2011 No. 50, recognition No. 161 which voided resolutions of the Ministry of Finance of the Republic of Belarus of December 14, 2006
Based on the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Finance of the Republic of Belarus DECIDES:
1. Approve the enclosed National accounting standard and the reporting "The consolidated accounting records".
2. Bring in the Instruction about procedure for application of the standard chart of accounts of financial accounting approved by the resolution of the Ministry of Finance of the Republic of Belarus of June 29, 2011 No. 50 (The national register of legal acts of the Republic of Belarus, 2011, No. 143, 8/24548), the following changes:
in part seven of Item 17 of the word "91" other incomes and expenses "shall be replaced with words" 90 "The income and expenses on the current activities" (the score 90-10 "Other expenses on the current activities")";
in Item 71:
state part one in the following edition:
"71. Account 91 "Other incomes and expenses" is intended for generalization of information on the income on investing and financial activities (further - other incomes), and also about expenses on investing and financial activities (further - other expenses).";
in part three of the word "income on investing, financial activities and other income (except the income on the current activities)" shall be replaced with words "other incomes";
in part two of Item 73 of the word "91" other incomes and expenses "shall be replaced with words" 90 "The income and expenses on the current activities" (the score 90-10 "Other expenses on the current activities")".
3. Declare invalid the resolution of the Ministry of Finance of the Republic of Belarus of December 14, 2006 No. 161 "About approval of regulatory legal acts on financial accounting" (The national register of legal acts of the Republic of Belarus, 2007, No. 16, 8/15604).
First Deputy Minister
V. V. Amarin
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2014 , No. 46
1. This National accounting standard and the reporting determines rules of disclosure of information in the consolidated accounting records (further - the consolidated statements) constituted by the organizations (except for National Bank of the Republic of Belarus, banks, "Development Bank of the Republic of Belarus" open joint stock company, the non-bank credit and financial organizations, banking groups, bank holdings, state-financed organizations) (further - the organizations).
2. For the purposes of this National accounting standard and the reporting the following terms and their determinations are used:
associate - the dependent economic society created according to the legislation;
intra group transactions - the economic activities made between the organizations united in group of the organizations;
group of the organizations - holding; economic society and its unitary enterprises, affiliated and dependent economic societies; unitary enterprise and its affiliated unitary enterprises;
date of acquisition - registration date of holding or date for which the parent entity becomes capable directly and (or) indirectly (through other physical and (or) legal entities) to determine decisions or to exert impact on decision making affiliated or associate;
goodwill (goodwill) (further - goodwill) - the asset arising for date of acquisition in the amount of excess of cost of long-term financial investments of parent entity of the authorized capital affiliated or associate over the cost of share of equity affiliated or associate, belonging to parent entity;
affiliated enterprise - subsidiary company of holding, the unitary enterprise of economic society, affiliated economic society, the affiliated unitary enterprise;
investment assets - fixed assets, intangible assets, profitable investments in tangible assets;
the consolidated statements - the accounting records constituted on group of the organizations as accounting records of the single organization;
parent entity - managing company of holding; the economic society having the unitary enterprises and (or) affiliated economic societies and (or) dependent economic societies; the unitary enterprise having the affiliated unitary enterprises;
non-controlling interest - the share of equity of affiliated enterprise which is not belonging to parent entity for certain date;
unrealized profit (loss) - the profit (loss) formed in the accounting period as a result of making of intra group transactions, and which is in limits of group of the organizations by the end of the reporting period;
the related parties - affiliates of economic society; the unitary enterprises, owners of property and (or) heads of which are the same physical persons or consist in close relationship or property.
3. The organizations united in group of the organizations shall apply identical methods of financial accounting in those accounting periods for which the consolidated statements is constituted.
4. Individual accounting records (further - individual statements) the organizations united in group of the organizations, shall be constituted on the same reporting date.
5. The consolidated statements is constituted by parent entity in the forms established by it independently.
6. Indicators of the consolidated statements are given in thousands of Belarusian rubles in integers.
7. On each numerical measure value of the consolidated statements, except for the consolidated statements constituted for the first accounting period data for the accounting period and the period of the year preceding accounting year (further - previous year), similar to the accounting period shall be provided.
8. If data for the period of previous year, similar to the accounting period, are incomparable to data for the accounting period, then the first of the called data are subject to adjustment according to the legislation.
9. Indicators of the consolidated statements on which there are no numerical values procherkivatsya. Deductible and negative numerical measure values of the consolidated statements are shown in parentheses.
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