RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of June 30, 2014 No. 46

About the consolidated accounting records

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: No. 57-Z

1. Approve the National accounting standard and the reporting "The consolidated accounting records" it (is applied).

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")".

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