RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of March 28, 2024 No. 97

About approval of the Instruction for creation of the financial reporting

Based on the paragraph of the thirty eighth of Article 26, No. 57-Z "About financial accounting and the reporting" the Board of National Bank of the Republic of Belarus DECIDES: parts one of article 39 of the Bank code of the Republic of Belarus, part two of Item 3 of article 17 of the Law of the Republic of Belarus of July 12, 2013

1. Approve the Instruction for creation of the financial reporting it (is applied).

2. To banks, the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company (further – banks):

2.1. after creation of the daily balance for December 31, 2026 before reflection in financial accounting of the transactions made in the first working day of 2027 to perform transfer of remaining balance on the personal accounts opened according to balance and off-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 according to 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 on personal accounts opened according to balance and off-balance sheet accounts according to the Chart of accounts of financial accounting in banks, the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company established according to appendix to the resolution of Board of National Bank of the Republic of Belarus of April 10, 2023 No. 126 "About the Chart of accounts of financial accounting in banks, the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company (further – the Chart of accounts), taking into account classification of assets, obligations, equity according to accounting policy of bank according to International accounting standards and their Explanations, Conceptual bases of submission of financial statements (further – international accounting standards) for creation of the financial reporting according to international accounting standards (further – the financial reporting) for the periods to January 1, 2027.

At the same time account balances on accounting of retained earnings (uncovered loss) of last years, the funds created by bank according to the legislation till January 1, 2027, financial result of activities of bank (profit or loss) in 2026 of use during 2026 of profit of accounting year are transferred respectively to the balance sheet accounts 7350 "Retained Earnings (Uncovered Loss) of Last Years", 7352nd "Reserve fund", 7353 "Fund of dividends", 7354 "Other funds", 7370 "Profit (loss) of accounting year", 7380 "Use of profit of accounting year" of the Chart of accounts;

2.2. in the first working day of 2027 to reflect in financial accounting assets, obligations, equity, and also the related income and expenses on the economic activities made till January 1, 2027 taking into account their classification and assessment according to the approaches determined by accounting policy of bank according to international accounting standards for creation of the financial reporting for the periods to January 1, 2027.

At the same time the authorized capital, retained earnings (uncovered loss) of last years, funds created by bank according to the legislation till January 1, 2027, profit (loss) of 2026 before her (his) approval appropriated profit of 2026 before its approval are reflected respectively in balance sheet accounts of the Authorized capital group 730, the balance sheet accounts 7350 "Retained Earnings (Uncovered Loss) of Last Years", 7352nd "Reserve fund", 7353 "Fund of dividends", 7354 "Other funds", 7361 "Profit (loss) waiting for approval", 7362 "Appropriated profit waiting for approval" of the Chart of accounts in the amounts created for December 31, 2026;

2.3. the differences caused by asset valuation obligations, equity according to the approaches determined by accounting policy of bank according to international accounting standards for the periods to January 1, 2027 to reflect in financial accounting in the corresponding balance sheet accounts of the Chart of accounts taking into account classification of such assets, obligations, equity according to international accounting standards:

2.3.1. influencing retained earnings (except for caused by application of the International accounting standard (IAS) 29 "Financial reporting in hyper inflation economy" enacted by the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of August 19, 2016 No. 657/20 (further – IFRS (IAS) 29):

using separate personal accounts "Effect of transition to IFRS" of the balance sheet accounts 8389 "Other Other Incomes", 9389 "Other other expenses" of the Chart of accounts with simultaneous reference of remaining balance on these accounts on separate personal account "Effect of transition to IFRS without hyperinflation" of the balance sheet account 7361 "Profit (Loss) waiting for Approval" of the Chart of accounts on transactions on which for the periods to January 1, 2027 the income, expenses was recognized the financial reporting;

with application of separate personal account "Effect of transition to IFRS without hyperinflation" of the balance sheet account 7361 "Profit (Loss) waiting for Approval" of the Chart of accounts on transactions on which in the financial reporting for the periods to January 1, 2027 the result was recognized directly structure of accumulated earnings;

2.3.2. influencing other Articles of equity (except for caused by application of IFRS (IAS) 29) – using the corresponding balance sheet accounts of group 74 "Results of revaluation and reserves" of the Chart of accounts;

2.3.3. caused by application of IFRS (IAS) 29 – using the balance sheet account 7351 "Net Profit (Loss) on Monetary Line Item" of the Chart of accounts.

The differences caused by application of IFRS (IAS) 29 concerning the amounts of authorized fund, the funds of bank created by profit and the amounts of retained earnings (uncovered loss) of last years are reflected using the balance sheet accounts 7344 "The Change of the Authorized Capital, Share Premium Caused by Influence of Hyperinflation", 7355 "The change of retained earnings (uncovered loss) of last years, the funds of bank created by profit caused by influence of hyperinflation" the Chart of accounts.

3. In case of receipt of the additional information assets, obligations, equity, and also the related income and expenses on the economic activities made till January 1, 2027 are adjusted before signature date of the annual financial reporting for 2026 constituted according to international accounting standards.

4. After approval date of the annual individual financial reporting for 2027 the remaining balance created on separate personal account "Effect of transition to IFRS without hyperinflation" of the balance sheet account 7361 "Profit (Loss) waiting for Approval" of the Chart of accounts is transferred to the balance sheet account 7350 "Retained Earnings (Uncovered Loss) of Last Years" of the Chart of accounts.

5. In case of disposal (reduction) of assets, equity the results of change of their assessment caused by application of IFRS (IAS) 29, considered on the balance sheet account 7351 "Net Profit (Loss) on Monetary Line Item" of the Chart of accounts, are charged off the specified account in correspondence with balance sheet accounts on accounting of the corresponding assets, the balance sheet accounts 7344 "The Change of the Authorized Capital, Share Premium Caused by Influence of Hyperinflation", 7355 "The change of retained earnings (uncovered loss) of last years, the funds of bank created by profit caused by influence of hyperinflation" the Chart of accounts.

6. The adjustments of the available data and (or) recognition of the new objects of accounting relating to 2026 which are subject to reflection in annual individual accounting (financial) accounts for 2026 according to the Instruction for creation of the annual individual accounting (financial) accounts approved by the resolution of Board of National Bank of the Republic of Belarus of November 9, 2011 No. 507, are reflected in financial accounting by turnovers of 2027 using the balance sheet accounts provided by the Chart of accounts and join in the relevant articles of forms of annual individual accounting (financial) accounts for 2026. At the same time the income and expenses relating to 2026 are reflected with use of the balance sheet accounts 8089 "Other Interest Incomes", 8189 "Other not interest incomes", 8289 "The income in type of remuneration (payment) for services in other transactions", 8389 "Other other incomes", 84XX "The income from reduction of reserves", 8610 "The income on deferred income tax", 9089 "Other interest expenses", 9189 "Other not interest expenses", 9289 "Expenses in the form of remuneration (payment) for services in other transactions", 9389 "Other other expenses", 94XX "Expenses on forming of reserves", 960X "Income tax" of the Chart of accounts and are at the same time transferred to the balance sheet account 7361 "Profit (Loss) waiting for Approval" of the Chart of accounts.

7. This resolution becomes effective after its official publication, except for Item 1 of this resolution which becomes effective since January 1, 2027 and is applied in case of creation of the financial reporting by banks for 2027 and the next years.

 

Approved by the Resolution of Board of National Bank of the Republic of Belarus of March 28, 2024 No. 97

Instruction for creation of the financial reporting

Chapter 1. General provisions

1. This Instruction determines for banks, parent organizations of banking groups, parent organizations of bank holdings procedure for creation of the financial reporting.

2. Terms "banking group", "bank holding", "parent organization of banking group", "parent organization of bank holding", "member of banking group" and "member of bank holding" are used in the values determined respectively by parts of the second or fifth, seventh and eighth article 35 of the Bank code of the Republic of Belarus.

The terms "reporting date", "accounting period", "accounting policy" and "financial reporting" are used in the values determined respectively by paragraphs the fourteenth, the sixteenth, twenty sixth, twenty seventh article 1 of the Law of the Republic of Belarus "About financial accounting and the reporting".

Terms "events after the accounting period" and "adjusting events after the accounting period" are used in the values determined by the International accounting standard (IAS) 10 "Events after the accounting period" enacted by the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of August 19, 2016 No. 657/20 (further – IFRS (IAS) 10).

The terms "deferred tax liabilities" and "deferred tax assets" are used in the values determined by the International accounting standard (IAS) 12 "Income taxes" enacted by the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of August 19, 2016 No. 657/20 (further – IFRS (IAS) 12).

3. In case of creation of the financial reporting banks, parent organizations of banking groups, parent organizations of bank holdings are guided by the requirements for creation of the financial reporting provided by the Law of the Republic of Belarus "About financial accounting and the reporting", International Financial Reporting Standards and this Instruction.

The bank reorganized in reporting year and which did not stop the activities constitutes the annual financial reporting for complete accounting year.

The bank which stopped in reporting year the activities in connection with reorganization does not constitute the annual financial reporting.

The bank created in reporting year as a result of reorganization constitutes the annual financial reporting from date of its state registration.

Does not constitute the bank which is in liquidation stage including concerning which proceeedings about bankruptcy are initiated, the annual financial reporting.

4. In case of determination of structure and contents of the financial reporting banks in case of creation of the annual and intermediate individual financial reporting, parent organizations of banking groups, parent organizations of bank holdings in case of creation consolidated annual and interim financial statements are guided:

International accounting standard (IAS) 1 "Accounts presentation" enacted by the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of August 19, 2016 No. 657/20 (further – IFRS (IAS) 1);

International accounting standard (IAS) 7 "Cash flow statement" enacted by the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of August 19, 2016 No. 657/20;

International accounting standard (IAS) 8 "Accounting policy, changes in accounting valuations and mistakes", the enacted resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of August 19, 2016 No. 657/20 (further – IFRS (IAS) 8);

IFRS (IAS) 10;

International accounting standard (IAS) 34 "Interim financial statements" enacted by the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of August 19, 2016 No. 657/20 (further – IFRS (IAS) 34);

International accounting standard (IFRS) 10 "Consolidated financial statements" enacted by the resolution of Council of Ministers of the Republic of Belarus and National Bank of the Republic of Belarus of August 19, 2016 No. 657/20;

other international accounting standards, including concerning disclosure of information in the financial reporting.

5. The financial reporting is constituted in the forms developed by banks, parent organizations of banking groups, parent organizations of bank holdings independently according to the list of forms established by this Item. The list and names of Articles of forms of the financial reporting and format of notes to the financial reporting are determined by banks, parent organizations of banking groups, parent organizations of bank holdings proceeding from nature and types of the made transactions, the income and expenses and according to international accounting standards taking into account provisions of this Instruction.

Enter into structure of the annual financial reporting or the 34th complete interim financial statements created according to IFRS (IAS):

the financial status statement on end date of the accounting period;

the report on profit or loss for the accounting period;

the comprehensive income statement for the accounting period;

the report on changes in equity for the accounting period;

the cash flow statement for the accounting period;

the notes consisting of essential information on accounting policy and other explanatory information.

Are part of the reduced interim financial statements created according to IFRS (IAS) the 34th:

the reduced financial status statement on end date of the accounting period;

the reduced report on profit or loss for the accounting period;

the reduced comprehensive income statement for the accounting period;

the reduced report on changes in equity for the accounting period;

the reduced cash flow statement for the accounting period;

the chosen explanatory notes to the reporting determined by banks independently according to international accounting standards.

6. As a part of assets of the financial status statement of the individual financial reporting to disclosure the following Articles are obligatory:

"Money";

"Means in National Bank";

"Means in banks";

"Derivative financial assets";

"Credits and other active transactions with clients";

"Securities";

"Investments in the associated and affiliated legal entities";

"Fixed assets";

"Assets in the form of right to use";

"The investment real estate";

"Non-current assets, held for sale";

"Intangible assets";

"Goodwill";

"Assets for current tax on profit";

"Deferred tax assets";

"Government subsidies to obtaining".

As a part of obligations of the financial status statement of the individual financial reporting to disclosure the following Articles are obligatory:

"Means of National Bank";

"Means of banks";

"Means of clients";

"Issued debt securities";

"Derivative financial liabilities";

"The subordinated credits (loans)";

"Obligations on lease";

"Liabilities for current tax on profit";

"Deferred tax liabilities";

"Estimative obligations";

"Government subsidies".

As a part of equity of the financial status statement of the individual financial reporting to disclosure the following Articles are obligatory:

"The registered authorized capital";

"Share premium";

"Own redeemed shares";

"Effect of hyperinflation of authorized fund, share premium";

"Results of revaluation of balance sheet items and reserves";

"Accumulated earnings (loss)";

"Effect of hyperinflation of accumulated earnings (loss)".

Information which is not reflected under Articles obligatory to disclosure or on other essential Articles determined by banks is reflected under the articles "Other Assets", "Other Obligations".

As a part of assets of consolidated statement about financial position in addition to Articles specified in part one of this Item the following Articles reveal:

"Assets of groups of disposal";

"Obligations of groups of disposal, held for sale".

In case of disclosure in the financial status statement of data on the articles "Means in Banks", "Means of Banks" information is provided in the relation of the banks, Belarusian Currency and Stock Exchange open joint stock company, Asset Management Agency open joint stock company and other organizations which are not banks, the acting on the basis of the separate legal acts according to which the specified organizations perform financial accounting constitute the financial reporting according to the regulatory legal acts of National Bank regulating questions of financial accounting and the financial reporting of banks, and also Central (national) Banks of foreign states, the nonresident organizations which are proceeding from the legislation of the country of their registration by banks.

Under the article "Effect of Hyperinflation of Authorized Fund, Share Premium" the change of the authorized capital, share premium caused by influence of hyperinflation is reflected.

Under the article "Effect of Hyperinflation of Accumulated Earnings (Loss)" the change of retained earnings (uncovered loss) of the last years, funds of bank (except for fund of dividends) created by profit, caused by influence of hyperinflation and net profit (loss) on monetary line item of last years are reflected.

In the financial status statement final values on the total amount of assets, obligations, equity, and also final value on the amount of obligations and equity are removed.

7. As a part of the report on profit or loss of the individual financial reporting to disclosure the following Articles are obligatory:

"The interest incomes calculated with use of effective interest rate";

"Other interest incomes";

"The interest expenses calculated with use of effective interest rate";

"Other interest expenses";

"Net interest incomes (expenses)";

"Net spendings (income) on forming (reduction) of provisions on financial assets";

"Net interest incomes (expenses) after forming (reduction) of provisions on financial assets";

"Income for services";

"Expenses for services";

"Net incomes (expenses) on transactions with derivative tools";

"Net incomes (expenses) from transactions with foreign currency";

"Net incomes (expenses) on the financial instruments estimated at fair value through profit or loss";

"Net incomes (expenses) on the financial instruments estimated on depreciated cost";

"Net incomes (expenses) on the financial assets estimated at fair value through other comprehensive income";

"Other net not interest incomes (expenses)";

"Other incomes";

"Net spendings (income) on forming (reduction) of provisions on financial guarantees and obligations on provision of money";

"Other expenses";

"Profit to tax expenses on profit";

"Tax expenses on profit";

"Profit (loss)".

As a part of consolidated statement about profit or loss in addition to Articles specified in part one of this Item the article "Share in Profit (Loss) of the Associated Legal Entities, Joint Businesses" reveals.

8. Changes can be brought by banks in need of representation according to requirements of international accounting standards of more disaggregated information providing the best understanding with users of data of the financial reporting, way in the list of Articles of the financial status statement, the report on profit or loss established by Items 6 and 7 of this Instruction:

introductions of Articles, subarticles and intermediate results on transactions, which size according to the principle of materiality such is that separate submission of information in the financial status statement, the report on profit or loss will increase its clearness;

exceptions of the financial statement line items obligatory to disclosure, in the absence of data for the current and last accounting periods.

9. Obligatory details of forms of the financial reporting are the name of form of the financial reporting, the bank name, parent organization of banking group, parent organization of bank holding, reporting date or the period covered by the financial reporting, currency and unit of creation of the financial reporting, position, surname and initials, signatures of persons, stipulated in Item the 12th this Instruction, signature date of the financial reporting.

Fields for references to Items of the notes opening contents of the relevant articles and fields for information for the accounting period and the comparative information for preceding period (periods) created according to international accounting standards are provided in forms of the financial reporting.

10. The financial reporting is constituted in thousands of Belarusian rubles in integers.

Information on assets and liabilities is provided in the financial status statement on extent of decrease of their liquidity.

11. In the absence of digital data in forms of the financial reporting the crossed out section is put.

Data of financial statement line items which reduce final values, and also data of Articles according to which expense amounts, net spendings, losses reveal are shown in brackets.

According to forms of the financial reporting arithmetic equality of the amounts of values in the lines and graphs and the corresponding final values shall be observed (errors due to rounding are not allowed).

12. The individual financial reporting is signed by the head and the chief accountant of bank.

The consolidated financial statements are signed by the head and the chief accountant of parent organization of banking group, parent organization of bank holding.

13. Banks before creation of the annual individual financial reporting carry out the following preparatory work:

verify data of analytics with synthetic;

charge and reflect the income and expenses in financial accounting;

carry out inventory count of assets and liabilities;

take measures for settlement of receivables and payables, means in calculations for transactions with banks and clients, the amounts before examination.

According to the correspondent and other accounts opened to bank confirmations of the amounts of remaining balance on the first of the year following for reporting shall be received.

For the purpose of confirmation by clients (except for physical persons) remaining balance of personal accounts the bank issues them statements from the operating personal accounts on the first of the year following reporting. The procedure for confirmation of remaining balance of personal account is established by the contract between bank and the client.

14. Basis for creation of the financial status statement of the individual financial reporting is the daily balance of bank for the last working day of the accounting period.

Before signing of the individual financial reporting the chief accountant of bank provides reconciliation of reporting data with data of the daily balance for the last working day of the accounting period taking into account events after the accounting period, and also checks availability of all forms and correctness of filling of all details.

15. For creation of the financial reporting banks, parent organizations of banking groups, parent organizations of bank holdings determine the regulations of preparation of the financial reporting including distribution of obligations and responsible for submission of information which is subject to inclusion in the financial reporting, and internal control of submission of information.

Chapter 2. Adjustments of data of the individual financial reporting

16. In case of creation of the individual financial reporting banks for reflection in the financial reporting of the transactions relating to the accounting period, but which are not recognized in financial accounting on reporting date carry out adjustments of data of the accounting period in the relation:

adjusting events after the accounting period according to IFRS (IAS) 10;

results of change in accounting policy and corrections of material mistakes according to IFRS (IAS) 8;

the income tax determined according to the tax legislation taking into account the carried-out adjustments of data of the accounting period;

the deferred tax assets and deferred tax liabilities determined according to IFRS (IAS) 12, taking into account the carried-out adjustments of data of the accounting period;

other adjustments this the accounting period proceeding from provisions of international accounting standards.

At the same time adjustments of data of the accounting period concerning the transactions made by bank in the last calendar days of the accounting period which are not matching with the last working day of the accounting period and also when obtaining after reporting date of source accounting documents confirming making of transactions in the accounting period can be carried out by bank taking into account their materiality determined in the local legal act of bank according to IFRS (IAS) 1.

17. Taking into account the adjustments which are carried out by bank according to Item 16 of this Instruction are created information on the amounts of discrepancies of data of the daily balance for the last working day of the accounting period and the financial status statement on end date of the accounting period according to appendix 1, and also information on the amounts of discrepancies of data of the daily balance for the last working day of the accounting period regarding incomes and expenditure accounts and the report on profit or loss for the accounting period according to appendix 2. The negative result formed when calculating the amounts of discrepancies of data is shown in brackets.

18. Stipulated in Item the 16th this Instruction of adjustment of data of the accounting period are reflected in financial accounting by turnovers of current period and are carried out by bank in the individual financial reporting by change of the available data and (or) recognition of the new objects of accounting relating to the accounting period.

The income reflected when carrying out adjustments of data of the accounting period in balance sheet accounts * the 8th class and the 9th class the expenses relating to accounting year is at the same time transferred to the balance sheet account 7361 "Profit (Loss) waiting for Approval".

The result of change in accounting policy and corrections of material mistakes according to IFRS (IAS) 8, belonging to the periods preceding accounting year is reflected in financial accounting as follows:

influencing retained earnings – on separate personal account "Profit (loss) of last years waiting for approval" of the balance sheet account 7361 "Profit (Loss) waiting for Approval" in correspondence with the corresponding balance sheet account according to which approach in accounting policy changes or the material mistake was made;

influencing other Articles of equity – on the corresponding balance sheet account of equity in correspondence with the corresponding account on which approach in accounting policy changes or the material mistake was made.

______________________________

* Accounts are specified according to the Chart of accounts.

Chapter 3. Forming of profit (loss) of accounting year in the individual financial reporting

19. The remaining balance of the balance sheet account 7370 "Profit (Loss) of Accounting Year" after reference on it in the last working day of year of remaining balance of balance sheet accounts on accounting of the income and expenses shows financial result of activities of bank (profit or loss). The amount of loss of separate bank branches, and also the amount of appropriated profit in unprofitable branches (balance sheet account 7380 "Use of Profit of Accounting Year") completely become covered by head bank or profitable branches by the profit remaining at their order or the relevant funds of bank. The balance sheet account 7370 "Profit (Loss) of Accounting Year" shall reflect only one result of activities (profit or loss) as the bank as the legal entity reports for the activities in general.

20. In the first working day of the year following for reporting, remaining balance of the balance sheet accounts 7370 "Profit (Loss) of Accounting Year" and 7380 "Use of profit of accounting year" are transferred to the balance sheet accounts 7361 "Profit (Loss) waiting for Approval" and 7362 "Appropriated profit waiting for approval" respectively.

The remaining balance created on the balance sheet accounts 7361 "Profit (Loss) waiting for Approval", 7362 "Appropriated profit waiting for approval" is reflected in financial accounting only before approval of the annual individual financial reporting (except remaining balance in separate personal account "Profit (loss) of last years waiting for approval the" of the balance sheet account 7361 "Profit (Loss) waiting for Approval" created after signing of the reporting for accounting year by the head and the chief accountant of bank). Before closing the remaining balance on the balance sheet account 7361 "Profit (Loss) waiting for Approval" shall equal to the amount of the approved profit of accounting year taking into account the amount of the profit (loss) of last years reflected in reporting year in separate personal account "Profit (loss) of last years waiting for approval" of the balance sheet account 7361 "Profit (Loss) waiting for Approval", created before signature date of the reporting for accounting year by the head and the chief accountant of bank. The remaining balance on the balance sheet account 7362 "Appropriated Profit waiting for Approval" shall equal to the amount of the approved appropriated profit of accounting year.

21. Profit distribution of bank after the annual general shareholder meeting is reflected in financial accounting by turnovers of the current year with use of the balance sheet account 7362 "Appropriated Profit waiting for Approval" in correspondence with the corresponding balance sheet accounts on accounting of funds of bank (group 735 "The retained earnings (uncovered loss) of last years and funds of bank created by profit").

After approval of the annual individual financial reporting closing of the balance sheet accounts 7361 "Profit (Loss) waiting for Approval" (including "Profit (loss) of last years waiting for the approval" created before signature date of the reporting by the head and the chief accountant of bank of separate personal account) and 7362 "Appropriated profit waiting for approval" is made. Accounting entries are made by turnovers of the current year, at the same time:

the amount of the shared confirmed profit is reflected on the credit of the balance sheet account 7362 "Appropriated Profit waiting for Approval" in correspondence with the balance sheet account 7361 "Profit (Loss) waiting for Approval";

the amount of the retained confirmed earnings created on the balance sheet account 7361 "Profit (Loss) waiting for Approval" is reflected on the debit of this balance sheet account in correspondence with the balance sheet account 7350 "Retained Earnings (Uncovered Loss) of Last Years";

the amount of uncovered loss created on the balance sheet account 7361 "Profit (Loss) waiting for Approval" is reflected on the credit of this balance sheet account in correspondence with the balance sheet account 7350 "Retained Earnings (Uncovered Loss) of Last Years".

Chapter 4. Organization of creation of consolidated financial statements

22. The consolidated financial statements are constituted on the basis of the accounting policy determined by parent organization of banking group, parent organization of bank holding.

If the member of banking group, the member of bank holding uses for creation of the reporting the accounting policy other than the accounting policy determined by parent organization of banking group, parent organization of bank holding, the reporting of such member of banking group, the member of bank holding is adjusted according to accounting policy of parent organization of banking group, parent organization of bank holding.

23. The parent organization of banking group, parent organization of bank holding can charge to members of banking group, members of bank holding who have significant effect on other members of banking group, members of bank holding, to constitute own consolidated financial statements. In case of creation by members of banking group, members of bank holding of own consolidated financial statements the parent organization of banking group, parent organization of bank holding includes the specified reporting in consolidated financial statements which are constituted by this parent organization.

The procedure for creation of consolidated financial statements by members of banking group, members of bank holding who have significant effect on other members of banking group, members of bank holding is established by parent organization of banking group, parent organization of bank holding in the accounting policy determined by parent organization of banking group, parent organization of bank holding.

If the parent organization of banking group, parent organization of bank holding does not charge to members of banking group, members of bank holding who have significant effect on other members of banking group, members of bank holding, to constitute own consolidated financial statements, procedure for creation of consolidated financial statements of parent organization of banking group, parent organization of bank holding taking into account the specified members of banking group, members of bank holding is determined by parent organization of banking group, parent organization of bank holding in accounting policy of parent organization of banking group, parent organization of bank holding.

Appendix 1

to the Instruction for creation of the financial reporting

Information on the amounts of discrepancies of data of the daily balance for the last working day of the accounting period and the financial status statement on end date of the accounting period

(in thousands of Belarusian rubles)

Number of the balance sheet account	Data of the daily balance	Data of the financial status statement	Amount of discrepancies	Reasons
1	2	3	4	5

 

Appendix 2

to the Instruction for creation of the financial reporting

Information on the amounts of discrepancies of data of the daily balance for the last working day of the accounting period regarding incomes and expenditure accounts and the report on profit or loss for the accounting period

(in thousands of Belarusian rubles)

Number of the balance sheet account	Data of the daily balance	Data of the report on profit or loss	Amount of discrepancies	Reasons
1	2	3	4	5

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