RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of March 6, 2018 No. 16

About financial accounting of digital signs (tokens)

Based on Item 14 of the Decree of the President of the Republic of Belarus of December 21, 2017 No. 8 "About development of digital economy", the paragraph of the fourth Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 57-Z "About financial accounting and the reporting", the paragraph of third subitem 4.32 of item 4 and Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Approve the National accounting standard and the reporting "Digital signs (tokens)" it (is applied).

2. Make additions and changes to the following resolutions of the Ministry of Finance of the Republic of Belarus:

2.1. in the National accounting standard and the reporting "Individual accounting records" approved by the resolution of the Ministry of Finance of the Republic of Belarus of December 12, 2016 No. 104 (The national legal Internet portal of the Republic of Belarus, 31.12.2016, 8/31602):

in Item 52:

in subitem 52.7:

the fourth to add the paragraph with the words "for the end of previous year and the accounting period";

in paragraph five of the word "recovery of reserve" shall be replaced with words "recovery of reserves";

"outstanding" to exclude the word from the paragraph of the fourth subitem 52.13;

add the National standard with Item 54 following of content:

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