RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of October 16, 2017 No. 414

About entering of amendments and changes into 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 the 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; 12:04. 2014, 8/28554; 24:10. 2015, 8/30302; 01:07. 2016, 8/31053) following amendments and changes:

1.1. to add the name of the resolution, Items 1 and 2 after the words "Republic of Belarus" with words ", "Development Bank of the Republic of Belarus" open joint stock company;

1.2. in appendix 1 to this resolution:

1.2.1. to add the name of appendix after the words "Republic of Belarus" with words ", "Development Bank of the Republic of Belarus" open joint stock company;

1.2.2. in class 2:

add class after line item

"2429

Other long-term loans to physical persons on financing of the real estate

And"

line items

		"244	Finance lease (leasing) to physical persons
		2440	Finance lease (leasing) to physical persons	And";

in group 246:

to add the account name 2462 after the words "on acquisition" with the words "and construction (reconstruction)";

state the account name 2463 in the following edition:

"The prolonged debt on other short-term loans to physical persons on financing of the real estate";

state the account name 2464 in the following edition:

"The prolonged debt on finance lease (leasing) to physical persons";

in group 247:

to add the account name 2472 after the words "on acquisition" with the words "and construction (reconstruction)";

state the account name 2473 in the following edition:

"The added interest incomes on other short-term loans to physical persons on financing of the real estate";

state the account name 2474 in the following edition:

"The added interest incomes on finance lease (leasing) to physical persons";

in group 248:

to add the account name 2482 after the words "on acquisition" with the words "and construction (reconstruction)";

state the account name 2483 in the following edition:

"Overdue debt on other short-term loans to physical persons on financing of the real estate";

state the account name 2484 in the following edition:

"Overdue debt on finance lease (leasing) to physical persons";

in group 249:

to add the account name 2492 after the words "on acquisition" with the words "and construction (reconstruction)";

state the account name 2493 in the following edition:

"Overdue interest incomes on other short-term loans to physical persons on financing of the real estate";

state the account name 2494 in the following edition:

"Overdue interest incomes on finance lease (leasing) to physical persons";

add group 274 after line item

"2742

Reserve on uncollected interest incomes on long-term loans to physical persons

П"

line item

"2744

Reserve on uncollected interest incomes on finance lease (leasing) to physical persons

П";

add group 294 after line item

"2942

Reserve on covering of possible losses on long-term loans to physical persons

П"

line item

"2944

Reserve on covering of possible losses on finance lease (leasing) to physical persons

П";

1.2.3. in class 3:

from group 302 line item

"3022

Accounts of nonresident clients of type "I"

П"

exclude;

add group 380 after line item

"3802

Calculations for transactions with checks, bank payment cards and electronic money

And"

line item

"3804

Calculations for the collected money

And";

add group 381 after line item

"3813

The means charged off customer accounts, but which are not carried out on correspondent account of bank

П"

line item

"3814

Calculations for the collected money

П";

1.2.4. in class 4:

group 410 line items

		"4100	The bonds issued by republican state bodies	And
		4101	The bonds issued by local authorities	And
		4102	The bonds issued by state bodies of foreign states	And
		4103	The bonds issued by National Bank	And
		4104	The bonds issued by resident banks	And
		4105	The bonds issued by nonresident banks	And
		4106	The bonds issued by the non-bank financial organizations	And
		4107	The bonds issued by the commercial organizations	And
		4108	The bonds issued by non-profit organizations	And
		4109	The bonds issued by the specialized financial organizations	And"

replace with line items

"4100

Bonds of republican state bodies

And

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