of August 25, 2017 No. 27
About entering of amendments into the Resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2
Based on Item paragraph two 13, of Item 59 of the Regulations on insurance activity in the Republic of Belarus approved by the Presidential decree of the Republic of Belarus of August 25, 2006 No. 530 "About insurance activity", 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 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:
1. Bring in the Instruction about procedure for creation and submission of accounting records of insurance companies approved by the resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2 "About single questions of conducting financial accounting, creation and submission of accounting records by insurance companies and modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2010, No. 58, 8/21857; 2012, No. 33, 8/24982; National legal Internet portal of the Republic of Belarus, 18.01. 2014, 8/28222; 20:11. 2014, 8/29280), following amendments:
1.1. add the Instruction with Items 188 and 189 of the following content:
"188. In notes on structure of assets and liabilities in form according to appendix 10 to this Instruction information on structure of assets and liabilities in foreign currency and Belarusian rubles constituted on the basis of data of the balance sheet, and also data of analytics of insurance company is subject to disclosure.
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