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of August 7, 2015 No. 345

About disposal of property

1. Determine that the commercial organizations (except for banks, the non-bank credit and financial organizations) the loss having the right till January 1, 2017 arising in case of disposal by voluntary conveyance or sale of capital structures (buildings, constructions), the isolated placements, parking places, the incomplete preserved capital structures, other real estate, the incomplete not preserved capital structures, shares in the right of common property on them, the objects of engineering and transport infrastructure which are not used in implementation of core activity of the organization and (or) not used in economic circulation, not planned including according to the approved business plans to further use by the organization, to write off for the account:

the added capital formed as a result of obtaining (acquisition, creation) and the subsequent value addition of fixed assets, profitable attachments in tangible assets, objects of construction in progress, the equipment to installation;

retained earnings (uncovered loss) - regarding the amount of the loss which remained after the write-off which is carried out according to the procedure, established in the paragraph the second this Item.

2. Not extend action of subitem 1.6 of Item 1 of the Presidential decree of the Republic of Belarus of October 20, 2006 No. 622 "About questions of revaluation of fixed assets, profitable attachments in tangible assets, objects of construction in progress and the equipment to installation" (The national register of legal acts of the Republic of Belarus, 2006, No. 171, 1/8013) on write-off of loss according to Item 1 of this Decree.

3. To impose control over the implementation of this Decree on the State Control Committee.

4. This Decree becomes effective after its official publication and extends the action to the relations which arose since January 1, 2015.

President of the Republic of Belarus

A. Lukashenko

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