RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of May 23, 2016 No. 264

About modification and amendments in the resolution of Board of National Bank of the Republic of Belarus of August 29, 2013 No. 506

Based on the paragraph of the thirty fifth of Article 26 and part one of article 39 of the Bank code of the Republic of Belarus and in pursuance of item 4 of the Presidential decree of the Republic of Belarus of January 18, 2016 No. 12 "About the open joint stock company "Belarusian Currency and Stock Exchange" Board of National Bank of the Republic of Belarus DECIDES:

1. Bring in the resolution of Board of National Bank of the Republic of Belarus of August 29, 2013 No. 506 "About establishment of the Chart of accounts of financial accounting in banks and the non-bank credit and financial organizations of the Republic of Belarus and approval of the Instruction about procedure for application of the Chart of accounts of financial accounting in banks and the non-bank credit and financial organizations of the Republic of Belarus" (The national legal Internet portal of the Republic of Belarus, 12.10. 2013, 8/27947; 25.12. 2014, 8/29407) following changes and amendments:

1.1. in appendix 1 to this resolution:

1.1.1. in the text, except for account names 1577 of group 157, of the account of 1597 of group 159, of the account of 1777 of group 177, of the account 6702 groups 670, of the account 6732 groups 673, of the account 6762 groups 676, of the account 6802 groups 680, of the account of the 8019th group 801, of group 812, of the account of the 8120th group 812, of the account of the 9019th group 901, of group 912, of the account of the 9120th group 912, of the word "Development bank" shall be replaced with words "the specialized financial organizations" in the corresponding case;

1.1.2. in class 1:

in group 105:

in the account name 1050 to replace the word "signs" with the word "means";

line item

 

"1051

The collected checks

And"

 

exclude;

from group 137 line item

 

"1370

Conditional deposits of precious metals and gemstones in National Bank

And"

 

exclude;

from group 138 line item

 

"1380

Conditional deposits of precious metals and gemstones of National Bank

П"

 

exclude;

add class with line items of the following content:

 

	"142		Reserve on covering of possible losses on other active transactions with clients in precious metals
		1420	Reserve on covering of possible losses on other active transactions with clients in precious metals	П
	143		Reserve on uncollected interest incomes on other active transactions with clients in precious metals
		1430	Reserve on uncollected interest incomes on other active transactions with clients in precious metals	П";

 

in group 151:

to add the name of group with words ", the specialized financial organizations";

add group with line item of the following content:

 

"1519

The means provided to the specialized financial organizations as ensuring obligation fulfillment

And";

 

in account names 1577 of group 157, groups 159, accounts of 1777 groups 177 of the word "with Development bank" shall be replaced with words accounts of 1597 "with the specialized financial organizations";

from group 191 line items

 

"1918

Reserves on covering of possible losses on other transactions with clients in precious metals

П"

 

exclude;

from group 198 line item

 

"1988

Reserve on uncollected interest incomes on other transactions with clients in precious metals

П"

 

exclude;

1.1.3. from class 3 line items:

 

	"317		Means for payments with checks
		3171	Means of the non-bank financial organizations for payments with checks	П
		3172	Means of the commercial organizations for payments with checks	П
		3173	Means of individual entrepreneurs for payments with checks	П
		3174	Means of physical persons for payments with checks	П
		3175	Means of non-profit organizations for payments with checks	П"

 

exclude;

1.1.4. in class 6:

from group 670 line item

 

"6702

The added commission income on transactions with Development bank

And"

 

exclude;

from group 673 line item

 

"6732

Overdue commission income on transactions with Development bank

And"

 

exclude;

from group 676 line item

 

"6762

Reserve according to the uncollected commission income on transactions with Development bank

П"

 

exclude;

from group 680 line item

 

"6802

The added commission expenses on transactions with Development bank

П"

 

exclude;

1.1.5. to state the account name 7390 of group of the 739th class 7 in the following edition:

"Fund of revaluation of fixed assets, objects of construction in progress and equipment to installation";

1.1.6. in class 8:

in the account name 8019 of group 801 of the word "with Development bank" shall be replaced with words "with the specialized financial organizations";

in group 810:

line item

 

"8100

Commission income for opening and (or) maintaining bank accounts of banks

П"

exclude;

to exclude 8101 words of "clients" from the account name;

line items:

 

	"812		Commission income on transactions with Development bank
		8120	Commission income on transactions with Development bank	П"

 

exclude;

1.1.7. in class 9:

in the account name 9019 of group 901 of the word "with Development bank" shall be replaced with words "with the specialized financial organizations";

in group 910:

line item

 

"9100

Commission expenses for opening and (or) maintaining bank accounts of bank

And"

exclude;

add group with line item of the following content:

 

"9101

Commission expenses for opening and (or) maintaining bank accounts

And";

 

line items:

 

	"912		Commission expenses on transactions with Development bank
		9120	Commission expenses on transactions with Development bank	And"

 

exclude;

add group 939 with line item

 

"9393

Indemnification to holders of bank payment cards

And";

1.2. in the Instruction about procedure for application of the Chart of accounts of financial accounting in banks and the non-bank credit and financial organizations of the Republic of Belarus approved by this resolution:

1.2.1. in the text of the Instruction, except for subitem 11. 2, paragraph of third subitem 11.3 of Item 11, Item 13, parts two of subitems 19. 10, 19.12 Items 19, parts two of subitem 21.10 of Item 21, parts one of subitems 57. 1, 57.4, 57.7 of Item 57, of part one of subitem 58.1 of Item 58, of parts one and third subitem 61.2 of Item 61, of parts one and third subitem 68.2 of Item 68, of the word "Development bank" shall be replaced with words "the specialized financial organizations" in the corresponding case;

1.2.2." (further - banks)" to exclude from Item 1 of the word;

1.2.3. in Item 2:

the paragraph one after the word to add "Banks" with the words "and non-bank credit and financial organizations of the Republic of Belarus";

in paragraph four:

shall be replaced with words the word of "reporting" "accounting (financial) records";

add the paragraph with the words "and non-bank credit and financial organizations of the Republic of Belarus";

in paragraph five:

exclude the words "Republic of Belarus";

shall be replaced with words the word of "reporting" "accounting (financial) records";

1.2.4. from Item 3 of the word", made by banks," to exclude;

1.2.5. "balance sheet" to add item 4 after the word with the words "and off-balance";

1.2.6. in Item 6:

replace the words "and (or) financial" with the word "(financial)";

after the word of "banks" to add with the words "and non-bank credit and financial organizations of the Republic of Belarus";

1.2.7. in Item 11:

in subitem 11.1:

the paragraph one to state in the following edition:

"11.1. banks and the non-bank credit and financial organizations (further - banks):";

in paragraph six of the word ", etc." shall be replaced with words ", other international financial institutions and international banks of development";

state subitem 11.2 in the following edition:

"11.2. the specialized financial organizations (the organizations which are not banks, acting on the basis of the separate legal acts according to which these organizations perform financial accounting constitute accounting (financial) records according to the regulatory legal acts of National Bank regulating questions of financial accounting and accounting (financial) records of banks ("Development Bank of the Republic of Belarus" open joint stock company, Belarusian Currency and Stock Exchange open joint stock company and other organizations in the cases established by legal acts);";

in subitem 11.3:

state paragraph two in the following edition:

"the non-bank financial organizations (the stock and currency exchanges, except for Belarusian Currency and Stock Exchange open joint stock company, investment funds, insurance, and also leasing, microfinancial and other organizations if main type of economic activity of these organizations according to the legislation and information provided to bank are the financial activities);";

in paragraph three:

after the word of "banks" to add with words ", the specialized financial organizations";

exclude the words "and Development bank";

1.2.8. in Item 13 of the word "with Development bank" shall be replaced with words "with the specialized financial organizations";

1.2.9. to exclude subitem 15.6 of Item 15;

1.2.10. in Item 17:

in subitem 17.22 part one:

"1370 -" to replace figures with figures "1371,";

words "National Bank" to exclude;

in subitem part one to replace 17.26 figures "1380" with figures "1381";

1.2.11. add Item 18 with subitems 18.7 and 18.8 of the following content:

"18.7. account 1420 is intended for accounting of reserve on covering of possible losses on other active transactions with clients in precious metals.

On the credit of the account the amounts on forming (increase) of reserve are reflected.

On the debit of the account the amounts of use, reduction (cancellation) of reserve are reflected;

18.8. account 1430 is intended for accounting of the reserve created on uncollected interest incomes on other active transactions with clients in precious metals.

On the credit of the account the amounts on forming (increase) of reserve are reflected.

On the debit of the account the amounts of use, reduction (cancellation) of reserve are reflected.";

1.2.12. in Item 19:

add Item with subitem 19.41 of the following content:

"19:41. account 1519 is intended for the cash accounting of bank, provided to the specialized financial organizations as ensuring obligation fulfillment (including security deposit of money).

On the debit of the account the money listed as ensuring obligation fulfillment is reflected.

On the credit of the account the money used for designated purpose or their return, and also the amounts which are written off in other cases according to the legislation are reflected;";

in part two of subitems 19.10 and 19.12 of the word "with Development bank" shall be replaced with words "with the specialized financial organizations";

1.2.13. in Item 21:

the first and second subitem 21.5 after the word of "banks" to add parts with words ", the specialized financial organizations";

in part two of subitem 21.10 of the word "with Development bank" shall be replaced with words "with the specialized financial organizations";

1.2.14. in part eight of subitem 22.1 of Item 22 of figure "1806" to replace with figures "1803, 1805, 1806";

1.2.15. in Item 23:

from subitem part one 23.1 figures", 1918" to exclude;

from subitem part one 23.4 figures", 1988" to exclude;

1.2.16. to exclude subitem 33.8 of Item 33;

1.2.17. in Item 36:

in part seven of the subitem 36.1 of figure "3806" to replace with figures "3802, 3805, 3806";

in part eight of the subitem 36.2 of figure "3816" to replace with figures "3813, 3815, 3816";

1.2.18. in Item 47:

in part three of subitem 47.1 of the word of "the disposed intangible assets" shall be replaced with words "intangible assets in case of the termination of their recognition (disposal) or transfer in other account groups according to the legislation";

third of subitem 47.2 to add part with words ", and the investments transferred to non-current assets, held for sale";

third of subitem 47.3 after the word "(disposal)" to add part with the words "or transfer in other account groups according to the legislation";

1.2.19. in Item 48:

in part three of subitems 48.2 and 48.3 of the word "their disposal" shall be replaced with words "the termination of their recognition (disposal) or transfer in other account groups according to the legislation";

in subitem 48.6:

part third to add with words ", the cost of the investments transferred to non-current assets, held for sale";

part the fifth after the word "procedure" to add with words ", the cost of the investments transferred to non-current assets, held for sale";

in part five of subitem 48.7 of the word "their disposal" shall be replaced with words "disposal of the equipment to installation and construction materials";

1.2.20. third of subitem 49.2 of Item 49 to add part with the words "and transfer in other account groups according to recognition criteria of the corresponding tangible assets";

1.2.21. in Item 57:

in subitem 57.1 part one:

after figures "6700" to add with figures ", 6701, 6703";

words "to transactions with Development bank," to exclude;

in subitem 57.4 part one:

after figures "6730" to add with figures ", 6731, 6733";

words "to transactions with Development bank," to exclude;

in subitem 57.7 part one:

after figures "6760" to add with figures ", 6761, 6763";

words "to transactions with Development bank," to exclude;

1.2.22. in part one of subitem 58.1 of Item 58:

after figures "6800" to add with figures ", 6801, 6803";

words "to transactions with Development bank," to exclude;

1.2.23. in subitem 60.9 of Item 60:

state part one in the following edition:

"60.9. account 7390 is intended for accounting of results of revaluation and impairment of fixed assets, revaluation of the equipment to installation, the equipment in place and the equipment which is not requiring installation as a part of objects of construction in progress.";

in part two:

"construction in progress and the unspecified equipment" shall be replaced with words words "the equipment to installation, the equipment in place and the equipment which is not requiring installation as a part of objects of construction in progress";

after the word "recovery" to add with the word of "amounts";

in word part three "construction in progress and the unspecified equipment" shall be replaced with words "the equipment to installation, the equipment in place and the equipment which is not requiring installation as a part of objects of construction in progress";

1.2.24. in parts one and third subitem 61.2 of Item 61, parts one and third subitem 68.2 of Item 68 of the word "with Development bank" shall be replaced with words "with the specialized financial organizations";

1.2.25. in Item 62:

in subitem 62.1 of the word "accounts 8100, 8101 are intended" shall be replaced with words "account 8101 is intended";

exclude subitem 62.3;

1.2.26. in Item 69:

in the subitem 69.1 of figure "9100" to replace with figures "9101";

exclude subitem 69.3;

1.2.27. to add subitem 71.10 of Item 71 after part two with part of the following content:

"Account 9393 is intended for the expense accounting, bank payment cards of the losses suffered as a result of making of the transactions which are not authorized by holders of cards connected with compensation to holders.";

the third or eighth to consider parts respectively parts of the fourth or ninth;

1.2.28. from parts one and the second subitem 83.20 of Item 83 of the word", including classified as the bad debt" to exclude.

2. This resolution becomes effective in the following procedure:

paragraphs the third or fifth subitem 1.1. 6, paragraphs the third or fifth subitem 1.1. 7, subitem 1.2 paragraph two. 25, paragraph two of subitem 1.2.26 of Item 1 - since January 1, 2017;

other provisions - since July 22, 2016.

 

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