of February 17, 2016 No. 80
About approval of the Instruction about procedure for recalculation of remaining balance of daily balances of National Bank of the Republic of Belarus, banks and non-bank credit and financial organizations of the Republic of Belarus in connection with denomination of official monetary unit of the Republic of Belarus
Based on the paragraph of the thirty fifth of Article 26, and in pursuance of the paragraph of third Item 5 of the Presidential decree of the Republic of Belarus of November 4, 2015 No. 450 "About carrying out denomination of official monetary unit of the Republic of Belarus" the Board of National Bank of the Republic of Belarus DECIDES: parts one of article 39 of the Bank code of the Republic of Belarus
2. This resolution becomes effective after its official publication.
Chairman of the board
P.V.Kallaur
Approved by the Resolution of Board of National Bank of the Republic of Belarus of February 17, 2016 No. 80
1. This Instruction establishes procedure for recalculation of remaining balance of daily balances of National Bank of the Republic of Belarus, banks and non-bank credit and financial organizations of the Republic of Belarus (further, unless otherwise specified, - banks) in connection with carrying out denomination of official monetary unit of the Republic of Belarus.
2. Recalculation of remaining balance of the daily balance of the bank created according to the procedure, determined by Item 31 of the Instruction on the organization of conducting financial accounting and creation of accounting (financial) records in National Bank of the Republic of Belarus, banks and the non-bank credit and financial organizations of the Republic of Belarus approved by the resolution of Board of National Bank of the Republic of Belarus of December 12, 2013 No. 728 (The national legal Internet portal of the Republic of Belarus, 25.01.2014, 8/28262) (further - the daily balance), is made according to all active, passive and active and passive balance sheet accounts, off-balance accounts in the ratio 10 000 to 1, if other is not stipulated in Item the 4th this Instruction.
3. Recalculation of remaining balance according to balance and off-balance sheet accounts is made by banks after forming of the daily balance and all necessary registers of analytical and synthetic accounting for June 30, 2016.
4. Are not subject to recalculation:
remaining balance according to balance and off-balance sheet accounts on the commemorative and ingot (investment) coins released by National Bank of the Republic of Belarus;
remaining balance on off-balance accounts on the banknotes and coins of sample of 2009 which are legal means of payment of the Republic of Belarus since July 1, 2016;
remaining balance on off-balance accounts on which accounting is performed in conditional assessment 1 Belarusian ruble.
5. Recalculation of remaining balance according to balance and off-balance sheet accounts is made by banks according to analytics (personal accounts). When conducting analytics in additional registers of analytics according to balance and off-balance sheet accounts (cards, books, other registers) recalculation of remaining balance is performed on each amount of the additional register.
6. For the purpose of carrying out recalculation of remaining balance according to balance and off-balance sheet accounts the sheet of recalculation of remaining balance of personal accounts in connection with carrying out denomination of official monetary unit of the Republic of Belarus (further - the sheet of recalculation) which shall contain is constituted:
numbers of all personal accounts according to balance and off-balance sheet accounts;
closing balances of personal accounts for June 30, 2016 without denomination of official monetary unit of the Republic of Belarus;
closing balances of personal accounts for June 30, 2016 taking into account denomination of official monetary unit of the Republic of Belarus and rounding, stipulated in Item the 7th this Instruction;
positive or negative results of rounding of closing balances of personal accounts for June 30, 2016 taking into account denomination of official monetary unit of the Republic of Belarus (in fractional parts of kopek to within two signs, the sign "+" (plus) means rounding in the big party, sign" -" (minus) - rounding in the smaller party).
The sheet of recalculation if necessary may contain other data.
When conducting analytics in additional registers of analytics closing balances of personal accounts taking into account denomination of official monetary unit of the Republic of Belarus after recalculation of each amount of the additional register are entered in the sheet of recalculation.
Closing balances of the personal accounts which are not subject to recalculation according to item 4 of this Instruction taking into account denomination of official monetary unit of the Republic of Belarus is remaining balance of personal accounts without denomination of official monetary unit of the Republic of Belarus.
In the sheet of recalculation intermediate results according to balance sheet accounts IV, III and II of procedures, off-balance accounts V, IV and III procedures are reflected, results on each class of balance and off-balance sheet accounts, and also in general on asset, liability and off-balance accounts are removed.
The sheet of recalculation is subject to additional control according to the procedure, determined by bank independently, and is signed by the head and the chief accountant of bank (authorized persons of bank).
The bank independently determines need of creation of additional sheets of recalculation taking into account the distribution of obligations and powers of executives in charge established in bank. At the same time data of additional sheets of recalculation are generalized in the summary sheet of recalculation created according to the procedure, established in parts of the first or sixth of this Item.
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