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The document ceased to be valid since  May 20, 2021 according to the Resolution of National Statistical Committee of the Republic of Belarus of April 16, 2021 No. 11

RESOLUTION OF NATIONAL STATISTICAL COMMITTEE OF THE REPUBLIC OF BELARUS

of December 24, 2015 No. 211

About approval of the Method of forming of the account of production

(as amended on 28-12-2016)

Based on the Regulations on National Statistical Committee of the Republic of Belarus approved by the Presidential decree of the Republic of Belarus of August 26, 2008 No. 445 "About some questions of bodies of the state statistics" the National Statistical Committee of the Republic of Belarus DECIDES:

1. Approve the enclosed Method of forming of the account of production and enact it since forming of the account of production for 2016.

2. Recognize invalid:

the resolution of National Statistical Committee of the Republic of Belarus of December 27, 2010 No. 282 "About approval of the Method of forming of the account of production";

the resolution of National Statistical Committee of the Republic of Belarus of May 13, 2011 No. 78 "About entering of amendments and changes into the Method of forming of the account of production".

3. This resolution becomes effective since January 1, 2017.

Chairman

I. V. Medvedev

 

Approved by the Resolution of National Statistical Committee of the Republic of Belarus of December 24, 2015 No. 211

Method of forming of the account of production

Chapter 1. General provisions

1. This Technique establishes procedure for forming of the account of production by National Statistical Committee of the Republic of Belarus.

2. The account of production determines forming of all subsequent accounts of System of national accounts (further - the satellite navigation system).

3. The account of production reflects the transactions relating directly to production process and is created on economy of the Republic of Belarus in general, by sectors and types of economic activity.

4. In this Technique the following main terms and their determinations are used:

gross value added - the difference between release and intermediate consumption estimated by types of economic activity;

gross internal product (further - GDP) - the cost of the goods and services made in the country by all types of economic activity and intended for final consumption, accumulating and net export;

GDP in basis prices - the amount of gross values added by types of economic activity;

GDP in market prices - GDP in basis prices increased by the size of net taxes on products (taxes on products less subsidies for products);

type of economic activity - process when material resources, the equipment, work, technology are combined in such a way that it leads to receipt of uniform set of products (goods or services);

release of goods and services (further - release) - the total cost of the goods and services which are result of economic activity of residents in the accounting period;

production borders - activities of residents for production of goods and rendering services;

other production duties - the taxes connected with use of production factors (the earth, assets, labor power) and also the state fee for issue of special permission (license) for implementation of separate types of economic activity or other obligatory payments which payment is necessary for implementation of economic activity of resident;

individual goods and services are goods and services which are provided to households and are used by them for satisfaction of personal needs;

institutional units - legal and (or) physical persons which own goods and assets assume liabilities, participate in economic activity and transactions with other legal and (or) physical persons from own name;

collective services are the services provided to society in general;

taxes on products - the taxes levied in proportion to quantity or cost of the made and sold goods and the rendered services or imported goods and services by residents;

non-market release - the cost of manufactured goods and the rendered services most of which part is not intended for realization at market prices;

basis price - the price received by the producer for commodity unit or services excepting any taxes on products and including subsidies for products (except subsidies for import);

intermediate consumption - the cost of goods and services which are consumed in the accounting period in production process;

residents - the institutional units performing or intending to perform the activities in the economic territory of the Republic of Belarus during the long term (at least a year);

market release - the cost of manufactured goods and the rendered services, implementable or held for sale at economically significant prices;

the sector of public administration - institutional units which render mainly non-market services (or make goods) for individual or collective consumption and also redistribute the income. Resources of these units are created at the expense of the taxes and assignments paid by the institutional units relating to other sectors and also for the income account from property;

the sector of households - physical persons in national economy which main functions consist in the offer of labor power and final consumption and also in implementation of activities for production of goods and to rendering services for realization and own use, in the sector of households institutional unit can consist both of one, and of group of persons;

the sector of the non-profit organizations serving households - the institutional units which are engaged in rendering non-market services for households (public associations, creative, labor unions, the religious organizations, charity foundations; the separate divisions of legal entities having separate balance, rendering services in the field of health care, educations, cultures (departmental hospitals, clubs, stadiums and so forth)) which main source of resources are fees of their members, means of the organizations;

the sector of non-financial corporations - institutional units which main function is production of market goods and rendering non-financial services with their sales objective in the market and profit earnings;

the sector of finance corporations - the institutional units occupied with financial intermediation and rendering other support financial services on commercial basis which resources are created due to undertaken obligations and the drawn interest, insurance premiums, commission charges;

the sector of economy - set of the institutional units uniform from the point of view of the functions which are carried out in economy and sources of financing that assumes their similar economic behavior;

agricultural organizations - legal entities (except peasant farms), their separate divisions having separate balance which main and (or) minor type of economic activity is the agricultural industry, except provision of services in the field of crop production and livestock production (codes 011, 012, 013, 014, the 015th nation-wide qualifier of the Republic of Belarus of OKRB 005-2011 "Types of economic activity" approved by the resolution of the State committee on standardization of the Republic of Belarus of December 5, 2011 No. 85 "About approval, enforcement of the nation-wide qualifier of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2012, No. 43, 8/24941)) (further - OKED);

subsidies for products - the subsidies provided for unit of manufactured goods or the rendered service, that is in proportion to quantity or cost made and the sold goods and the rendered services or imported goods and services by residents;

the services of financial intermediation measured indirectly (further - UFPIK) - the services rendered by banks in accumulation of temporarily free money of one institutional units and their provision in use to other institutional units;

farms of all categories - producers of products of agricultural industry (agricultural organizations, peasant farms, farms of the population);

farms of the population - personal subsidiary farms of the citizens who are constantly living in the rural zone; subsidiary farms of the citizens who are engaged in production of agricultural industry with use of the parcels of land provided for construction and (or) servicing one-apartment, the blocked apartment houses, collective gardening, country construction;

holding profit (loss) - the profit (loss) got by the owner of assets owing to change of the prices of them because of inflation;

the price of the buyer - the price paid by the buyer for delivery of commodity unit or service, including any trade transportation expenses and taxes on products (except the value added tax) less subsidies for products;

the price of the producer - the price received by the producer for commodity unit or services including taxes on products (except not deductible value added tax and the import taxes) and excepting subsidies for products;

economically significant prices are the prices exerting considerable impact on production volume which producers are ready to deliver, and on production volume which buyers would like to acquire;

economically insignificant prices are the prices which are not rendering (or almost not exerting) impacts on the demand and supply of goods and services.

Chapter 2. Structure and procedure for forming of the account of production

5. The account of production, as well as all accounts in the satellite navigation system, is based on the principle of double record: the received costs register as resources, and paid - as use of these resources.

In resource part of the account of production release of goods and services, taxes on products less subsidies for products, regarding use - intermediate consumption of goods and services is reflected. The balancing Article of the account - gross value added. At the level of economy in general the balancing Article of the account of production is GDP.

The account of production is created by sectors of economy and by types of economic activity according to schemes according to appendices 1 and 2 to this Technique.

6. Economic activity includes also hidden economic transactions. Calculations of the hidden economic transactions are conducted based on indirect expertized and according to the Method of calculation of amounts of the not observed economy approved by the resolution of National Statistical Committee of the Republic of Belarus of September 29, 2015 No. 130 (The national legal Internet portal of the Republic of Belarus, 06.10. 2015, 7/3231) (further - the Method of calculation of amounts of not observed economy).

7. According to the production borders accepted in the satellite navigation system release includes:

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