Account number

Name of classes, account groups and accounts

Characteristic of the account *

1

2

3

4

5

CLASS 1
MONEY, PRECIOUS METALS AND GEMSTONES ON BANKING ACTIVITIES, INTERBANK TRANSACTIONS

10

MONEY

101

Cash on hand

1010

Cash on hand

And

1011

Money in cash desks of structural divisions

And

102

Money in exchange points

1020

Money in exchange points

And

103

Cash on hand with the operating mode which is not matching with working hours of operational cash desk

1030

Cash on hand with the operating mode which is not matching with working hours of operational cash desk

And

104

Money in ATMs and payment and help self-service terminals

1040

Money in ATMs and payment and help self-service terminals

And

105

The collected money

1050

The collected money

And

106

Money for preparation of advance payments

1060

Money for preparation of advance payments

And

108

Money in transit

1080

Money in transit

And

109

Other instruments of payment

1090

Other instruments of payment

And

1091

Other instruments of payment in transit

And

12

MEANS IN NATIONAL BANK

120

Means poste restante in National Bank

1200

The provisional account in National Bank

And

1201

Correspondent account in National Bank for intra republican calculations

And

1202

Correspondent account in National Bank for payments in foreign currency

And

1204

On-demand deposits in National Bank

And

1205

Other means poste restante in National Bank

And

1208

The added interest incomes on means poste restante in National Bank

And

122

Required reserves in National Bank

1220

Required reserves in National Bank

And

123

The deposits placed in National Bank, considered on depreciated cost

1230

The deposits placed in National Bank, considered on depreciated cost

And

1236

Premium (discount) to the deposits placed in National Bank, considered on depreciated cost

A-P

1238

The added interest incomes on the deposits placed in National Bank, considered on depreciated cost

And

127

Other means in National Bank considered on depreciated cost

1270

The means provided to National Bank on repo operations, considered on depreciated cost

And

1275

The other means in National Bank considered on depreciated cost

And

1276

Award (discount) on other means in National Bank considered on depreciated cost

A-P

1278

The added interest incomes on other means in National Bank considered on depreciated cost

And

128

The means in National Bank carried at fair value through profit or loss

1280

The means in National Bank carried at fair value through profit or loss

And

1286

Award (discount) on the means in National Bank carried at fair value through profit or loss

A-P

1287

Change of fair value of the means in National Bank carried at fair value through profit or loss

A-P

1288

The added interest incomes on the means in National Bank carried at fair value through profit or loss

And

13

PRECIOUS METALS AND GEMSTONES ON BANKING ACTIVITIES

130

Precious metals and gemstones

1300

Gold

And

1301

Gold in transit

And

1302

Other precious metals

And

1303

Other precious metals in transit

And

1305

Gemstones

And

1306

Gemstones in transit

And

131

The depersonalized metal accounts in National Bank, other banks

1310

The depersonalized metal accounts in National Bank

And

1311

The depersonalized metal accounts in resident banks

And

1312

The depersonalized metal accounts in nonresident banks

And

1318

The added interest incomes on the depersonalized metal accounts in National Bank, other banks

And

1319

Reserve on the depersonalized metal accounts in National Bank, other banks

П

132

The depersonalized metal accounts of National Bank, other banks

1320

The depersonalized metal accounts of National Bank

П

1321

The depersonalized metal accounts of resident banks

П

1322

The depersonalized metal accounts of nonresident banks

П

1328

The added interest expenses on the depersonalized metal accounts of National Bank, other banks

П

133

Deposits (deposits) of precious metals in National Bank, other banks

1330

Deposits of precious metals in National Bank

And

1331

Deposits (deposits) of precious metals in other banks

And

1336

Award (discount) on deposits (deposits) of precious metals in National Bank, other banks

A-P

1337

Change of fair value of deposits (deposits) of precious metals in National Bank, other banks

A-P

1338

The added interest incomes on deposits (deposits) of precious metals in National Bank, other banks

And

1339

Reserve on deposits (deposits) of precious metals in National Bank, other banks

П

134

Deposits (deposits) of precious metals of National Bank, other banks

1340

Deposits of precious metals of National Bank

П

1341

Deposits (deposits) of precious metals of other banks

П

1346

Discount (award) on deposits (deposits) of precious metals of National Bank, other banks

A-P

1347

Change of fair value of deposits (deposits) of precious metals of National Bank, other banks

A-P

1348

The added interest expenses on deposits (deposits) of precious metals of National Bank, other banks

П

135

Deposits (deposits) of precious metals of clients

1352

Deposits (deposits) of precious metals of subjects of managing

П

1354

Deposits (deposits) of precious metals of physical persons

П

1356

Discount (award) on deposits (deposits) of precious metals of clients

A-P

1357

Change of fair value of deposits (deposits) of precious metals of clients

A-P

1358

The added interest expenses on deposits (deposits) of precious metals of clients

П

139

The depersonalized metal customer accounts

1391

The depersonalized metal accounts of subjects of managing

П

1393

The depersonalized metal accounts of physical persons

П

1398

The added interest expenses on the depersonalized metal customer accounts

П

15

MEANS IN OTHER BANKS

150

Means poste restante in other banks

1500

Provisional accounts in other banks

And

1501

Correspondent accounts in resident banks

And

1502

Correspondent accounts in nonresident banks

And

1504

Deposits (deposits) poste restante in other banks

And

1505

Other means poste restante in other banks

And

1508

The added interest incomes on means poste restante in other banks

And

1509

Reserve on means poste restante in other banks

П

151

The deposits (deposits) placed in other banks, considered on depreciated cost

1510

The deposits (deposits) placed in other banks, considered on depreciated cost

And

1516

Award (discount) on the deposits (deposits) placed in other banks, considered on depreciated cost

A-P

1518

The added interest incomes on the deposits (deposits) placed in other banks, considered on depreciated cost

And

1519

Reserve on the deposits (deposits) placed in other banks, considered on depreciated cost

П

152

The loans granted to other banks, considered on depreciated cost

1520

The loans granted to other banks, considered on depreciated cost

And

1526

Award (discount) on the loans granted to other banks considered on depreciated cost

A-P

1528

The added interest incomes on the loans granted to other banks considered on depreciated cost

And

1529

Reserve on the loans granted to other banks considered on depreciated cost

П

153

Other means in other banks, the acquired rights to claim against other banks considered on depreciated cost

1533

The acquired rights to claim against other banks on the credits considered on depreciated cost

And

1534

The other acquired rights to claim against other banks considered on depreciated cost

And

1535

Other means in other banks considered on depreciated cost

And

1536

Award (discount) on other means in other banks, to the acquired rights to claim against other banks considered on depreciated cost

A-P

1538

The added interest incomes on other means in other banks, to the acquired rights to claim against other banks considered on depreciated cost

And

1539

Reserve on other means in other banks, to the acquired rights to claim against other banks considered on depreciated cost

П

154

The loans granted to other banks, carried at fair value through other comprehensive income

1540

The loans granted to other banks, carried at fair value through other comprehensive income

And

1546

Award (discount) on the loans granted to other banks carried at fair value through other comprehensive income

A-P

1547

Change of fair value of the loans granted to other banks carried at fair value through other comprehensive income

A-P

1548

The added interest incomes on the loans granted to other banks carried at fair value through other comprehensive income

And

155

Other means in other banks, the acquired rights to claim against other banks carried at fair value through other comprehensive income

1553

The acquired rights to claim against other banks on the credits carried at fair value through other comprehensive income

And

1554

The other acquired rights to claim against other banks carried at fair value through other comprehensive income

And

1555

Other means in other banks carried at fair value through other comprehensive income

And

1556

Award (discount) on other means in other banks, to the acquired rights to claim against other banks carried at fair value through other comprehensive income

A-P

1557

Change of fair value of other means in other banks, the acquired rights to claim against other banks carried at fair value through other comprehensive income

A-P

1558

The added interest incomes on other means in other banks, to the acquired rights to claim against other banks carried at fair value through other comprehensive income

And

156

The loans granted to other banks, carried at fair value through profit or loss

1560

The loans granted to other banks, carried at fair value through profit or loss

And

1566

Award (discount) on the loans granted to other banks carried at fair value through profit or loss

A-P

1567

Change of fair value of the loans granted to other banks carried at fair value through profit or loss

A-P

1568

The added interest incomes on the loans granted to other banks carried at fair value through profit or loss

And

157

Other means in other banks, the acquired rights to claim against other banks carried at fair value through profit or loss

1573

The acquired rights to claim against other banks on the credits carried at fair value through profit or loss

And

1574

The other acquired rights to claim against other banks carried at fair value through profit or loss

And

1575

Other means in other banks carried at fair value through profit or loss

And

1576

Award (discount) on other means in other banks, to the acquired rights to claim against other banks carried at fair value through profit or loss

A-P

1577

Change of fair value of other means in other banks, the acquired rights to claim against other banks carried at fair value through profit or loss

A-P

1578

The added interest incomes on other means in other banks, to the acquired rights to claim against other banks carried at fair value through profit or loss

And

158

The depreciated credits acquired (created) credit, finance lease and other assets provided to other banks

1580

The depreciated credits and other assets provided to other banks acquired (created) credit considered on depreciated cost

And

1582

The depreciated credits and other assets provided to other banks acquired (created) credit carried at fair value through other comprehensive income

And

1583

The depreciated finance lease acquired (created) credit to other banks

And

1586

Award (discount) on the depreciated credits acquired (created) credit, finance lease and other assets provided to other banks

A-P

1587

Change of fair value of the depreciated credits acquired (created) credit and other assets provided to other banks

A-P

1588

The added interest incomes on the depreciated credits acquired (created) credit, finance lease and other assets provided to other banks

And

1589

Reserve on the depreciated credits acquired (created) credit, finance lease and other assets provided to other banks

A-P

159

Finance lease to other banks

1590

Finance lease to other banks

And

1596

Award (discount) on finance lease to other banks

A-P

1598

The added interest incomes on finance lease to other banks

And

1599

Reserve on finance lease to other banks

П

16

MEANS OF NATIONAL BANK

160

Means poste restante National Bank

1600

Correspondent account of National Bank

П

1601

Provisional account of National Bank

П

1604

On-demand deposits of National Bank

П

1605

Other means poste restante National Bank

П

1608

The added interest expenses on means poste restante National Bank

П

162

The deposits of National Bank considered on depreciated cost

1620

The deposits of National Bank considered on depreciated cost

П

1626

Discount (premium) to the deposits of National Bank considered on depreciated cost

A-P

1628

The added interest expenses on the deposits of National Bank considered on depreciated cost

П

163

The credits obtained from National Bank, considered on depreciated cost

1630

Lombard credits

П

1631

Credits overnight

П

1635

The other credits obtained from National Bank, considered on depreciated cost

П

1636

Discount (award) on the credits obtained from National Bank, considered on depreciated cost

A-P

1638

The added interest expenses on the credits obtained from National Bank, considered on depreciated cost

П

167

Other means of National Bank considered on depreciated cost

1670

The means received from National Bank on repo operations, considered on depreciated cost

П

1675

The other means of National Bank considered on depreciated cost

П

1676

Discount (award) on other means of National Bank considered on depreciated cost

A-P

1678

The added interest expenses on other means of National Bank considered on depreciated cost

П

17

MEANS OF OTHER BANKS AND OTHER OBLIGATIONS TO OTHER BANKS

170

Means poste restante other banks

1700

Provisional accounts of other banks

П

1701

Correspondent accounts of resident banks

П

1702

Correspondent accounts of nonresident banks

П

1704

Deposits (deposits) poste restante other banks

П

1705

Other means poste restante other banks

П

1708

The added interest expenses on means poste restante other banks

П

172

Deposits (deposits) of other banks considered on depreciated cost

1720

Deposits (deposits) of other banks considered on depreciated cost

П

1726

Discount (award) on deposits (deposits) of other banks considered on depreciated cost

A-P

1728

The added interest expenses on deposits (deposits) of other banks considered on depreciated cost

П

173

The credits obtained from other banks, considered on depreciated cost

1730

The credits obtained from other banks, considered on depreciated cost

П

1736

Discount (award) on the credits obtained from other banks, considered on depreciated cost

A-P

1738

The added interest expenses on the credits obtained from other banks, considered on depreciated cost

П

177

Other means of other banks considered on depreciated cost

1775

Other means of other banks considered on depreciated cost

П

1776

Discount (award) on other means of other banks considered on depreciated cost

A-P

1778

The added interest expenses on other means of other banks considered on depreciated cost

П

178

Obligations on the issued financial guarantees at the request of other banks

1780

Obligations on the issued financial guarantees at the request of other banks

П

1789

Reserve on the issued financial guarantees at the request of other banks

П

179

Reserve according to obligations on provision of money to other banks

1799

Reserve according to obligations on provision of money to other banks

П

18

DEBIT, THE ACCOUNTS PAYABLE ON TRANSACTIONS OF BANK WITH FINANCIAL INSTRUMENTS AND SETTLINGS WITH NATIONAL BANK, OTHER BANKS

180

Receivables on transactions of bank with financial instruments, precious metals and gemstones with National Bank, other banks

1800

Receivables on transactions of bank with foreign currency

And

1801

Receivables on transactions of bank with securities

And

1803

Receivables on transactions of bank on reinforcement in cash

And

1805

Receivables on transactions of bank with derivative tools

And

1806

Receivables on transactions of bank with precious metals and gemstones

And

1808

Receivables on transactions of bank with other financial instruments

And

1809

Reserve on receivables on transactions of bank with financial instruments, precious metals with National Bank, other banks

П

181

Accounts payable on transactions of bank with financial instruments, precious metals and gemstones with National Bank, other banks

1810

Accounts payable on transactions of bank with foreign currency

П

1811

Accounts payable on transactions of bank with securities

П

1813

Accounts payable on transactions of bank on reinforcement in cash

П

1815

Accounts payable on transactions of bank with derivative tools

П

1816

Accounts payable on transactions of bank with precious metals and gemstones

П

1818

Accounts payable on transactions of bank with other financial instruments

П

182

Settlings with National Bank, other banks

1820

Calculations for bank transfer and transactions of attraction, placement of money

And

1821

Calculations for instant payments

And

1823

Calculations for documentary operations and bank payment obligations

And

1825

Calculations for operations on the stock exchange with JSC Belarusian Currency and Stock Exchange

And

1828

Calculations for other transactions with National Bank, other banks

And

1829

Reserve by settlings with National Bank, other banks

П

183

Settlings with National Bank, other banks

1830

Calculations for bank transfer and transactions of attraction, placement of money

П

1831

Calculations for instant payments

П

1833

Calculations for documentary operations and bank payment obligations

П

1835

Calculations for operations on the stock exchange with JSC Belarusian Currency and Stock Exchange

П

1838

Calculations for other transactions with National Bank, other banks

П

19

MEANS ON TRUST MANAGEMENT

190

The means of bank delivered in trust management

1900

The means of bank delivered in trust management

And

1909

Reserve on the means of bank delivered in trust management

П

191

The means of other banks received in trust management

1910

The means of other banks received in trust management

П

CLASS 2
THE CREDITS AND OTHER MEANS PROVIDED TO CLIENTS

20

THE CREDITS AND OTHER MEANS PROVIDED TO SUBJECTS OF MANAGING, CONSIDERED ON DEPRECIATED COST

200

The loans granted to subjects of managing, considered on depreciated cost

2000

The loans granted to subjects of managing, considered on depreciated cost

And

2006

Award (discount) on the loans granted to the subjects of managing considered on depreciated cost

A-P

2008

The added interest incomes on the loans granted to the subjects of managing considered on depreciated cost

And

2009

Reserve on the loans granted to the subjects of managing considered on depreciated cost

П

201

The acquired rights to claim against subjects of managing considered on depreciated cost

2010

The acquired rights to claim against subjects of managing on the credits considered on depreciated cost

And

2011

The other acquired rights to claim against subjects of managing considered on depreciated cost

And

2016

Award (discount) on the acquired rights to claim against the subjects of managing considered on depreciated cost

A-P

2018

The added interest incomes on the acquired rights to claim against the subjects of managing considered on depreciated cost

And

2019

Reserve on the acquired rights to claim against the subjects of managing considered on depreciated cost

П

202

The depreciated credits and other assets provided to subjects of managing acquired (created) credit considered on depreciated cost

2020

The depreciated credits and other assets provided to subjects of managing acquired (created) credit considered on depreciated cost

And

2026

Award (discount) on the depreciated credits and other assets provided to the subjects of managing considered on depreciated cost acquired (created) credit

A-P

2028

The added interest incomes on the depreciated credits and other assets provided to the subjects of managing considered on depreciated cost acquired (created) credit

And

2029

Reserve on the depreciated credits and other assets provided to the subjects of managing considered on depreciated cost acquired (created) credit

A-P

203

Other means provided to subjects of managing, considered on depreciated cost

2035

Other means provided to subjects of managing, considered on depreciated cost

And

2036

Award (discount) on other means provided to the subjects of managing considered on depreciated cost

A-P

2038

The added interest incomes on other means provided to the subjects of managing considered on depreciated cost

And

2039

Reserve on other means provided to the subjects of managing considered on depreciated cost

П

21

THE CREDITS AND OTHER MEANS PROVIDED TO PHYSICAL PERSONS, CONSIDERED ON DEPRECIATED COST

210

The loans granted to physical persons, considered on depreciated cost

2100

The loans granted to physical persons, considered on depreciated cost

And

2106

Award (discount) on the loans granted to the physical persons considered on depreciated cost

A-P

2108

The added interest incomes on the loans granted to the physical persons considered on depreciated cost

And

2109

Reserve on the loans granted to the physical persons considered on depreciated cost

П

211

The acquired rights to claim against physical persons considered on depreciated cost

2110

The acquired rights to claim against physical persons on the credits considered on depreciated cost

And

2111

The other acquired rights to claim against physical persons considered on depreciated cost

And

2116

Award (discount) on the acquired rights to claim against the physical persons considered on depreciated cost

A-P

2118

The added interest incomes on the acquired rights to claim against the physical persons considered on depreciated cost

And

2119

Reserve on the acquired rights to claim against the physical persons considered on depreciated cost

П

212

The depreciated credits and other assets provided to physical persons acquired (created) credit considered on depreciated cost

2120

The depreciated credits and other assets provided to physical persons acquired (created) credit considered on depreciated cost

And

2126

Award (discount) on the depreciated credits and other assets provided to the physical persons considered on depreciated cost acquired (created) credit

A-P

2128

The added interest incomes on the depreciated credits and other assets provided to the physical persons considered on depreciated cost acquired (created) credit

And

2129

Reserve on the depreciated credits and other assets provided to the physical persons considered on depreciated cost acquired (created) credit

A-P

213

Other means provided to physical persons, considered on depreciated cost

2135

Other means provided to physical persons, considered on depreciated cost

And

2136

Award (discount) on other means provided to the physical persons considered on depreciated cost

A-P

2138

The added interest incomes on other means provided to the physical persons considered on depreciated cost

And

2139

Reserve on other means provided to the physical persons considered on depreciated cost

П

22

THE CREDITS AND OTHER MEANS PROVIDED TO STATE BODIES, CONSIDERED ON DEPRECIATED COST

220

The loans granted to state bodies, considered on depreciated cost

2200

The loans granted to state bodies, considered on depreciated cost

And

2206

Award (discount) on the loans granted to the state bodies considered on depreciated cost

A-P

2208

The added interest incomes on the loans granted to the state bodies considered on depreciated cost

And

2209

Reserve on the loans granted to the state bodies considered on depreciated cost

П

221

The acquired rights to claim against state bodies considered on depreciated cost

2210

The acquired rights to claim against state bodies on the credits considered on depreciated cost

And

2211

The other acquired rights to claim against state bodies considered on depreciated cost

And

2216

Award (discount) on the acquired rights to claim against the state bodies considered on depreciated cost

A-P

2218

The added interest incomes on the acquired rights to claim against the state bodies considered on depreciated cost

And

2219

Reserve on the acquired rights to claim against the state bodies considered on depreciated cost

П

222

The depreciated credits and other assets provided to state bodies acquired (created) credit considered on depreciated cost

2220

The depreciated credits and other assets provided to state bodies acquired (created) credit considered on depreciated cost

And

2226

Award (discount) on the depreciated credits and other assets provided to the state bodies considered on depreciated cost acquired (created) credit

A-P

2228

The added interest incomes on the depreciated credits and other assets provided to the state bodies considered on depreciated cost acquired (created) credit

And