RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of March 14, 2022 No. 122

About change of the resolution of Board of National Bank of the Republic of Belarus of July 30, 2009 No. 125

Based on the paragraph of the thirty seventh 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 Instruction for recognition in financial accounting of the income and expenses approved by the resolution of Board of National Bank of the Republic of Belarus of July 30, 2009 No. 125, the following changes:

from Item 1, of paragraph one of Item 9, of Item 15, Item parts one 24, of Item 27, of parts four, the fifth, eighth and tenth Item 30, of parts five and the eighth Item 31, of Item 40, Item parts four 53, of part one of Item 54 of the word "National Bank", in the corresponding case to exclude;

state Item 7 in the following edition:

"7. The income and expenses, imputed incomes and accrued expenses, the overdue income, deferred revenues and deferred expenses are reflected in financial accounting in the corresponding balance sheet accounts according to the Chart of accounts of financial accounting in banks and the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company established in appendix 1 to 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, "Development Bank of the Republic of Belarus" open joint stock company 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, "Development Bank of the Republic of Belarus" open joint stock company (further - the Chart of accounts of banks).";

in Item 10:

to exclude from paragraph one of the word of "National Bank, banks";

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