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The document ceased to be valid since May 25, 2014 according to Item 2 of the Resolution of Board of National Bank of the Republic of Belarus of April 14, 2014 No. 234

RESOLUTION OF THE BOARD OF DIRECTORS OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of March 30, 2007 No. 107

About approval of the Instruction for financial accounting of transactions of provision and receipt by banks of the credits and their repayment

(as amended on on March 14, 2011)

Based on article 26 of the Bank code of the Republic of Belarus and the resolution of Board of National Bank of the Republic of Belarus of December 27, 2001 "About authority delegation to the Board of directors of National Bank of the Republic of Belarus" the Board of directors of National Bank of the Republic of Belarus DECIDES: No. 329

1. Approve the enclosed Instruction for financial accounting of transactions of provision and receipt by banks of the credits and their repayments.

2. Recognize to invalid:

the resolution of the Board of directors of National Bank of the Republic of Belarus of September 16, 1999 No. 26.2 "About approval of the Procedure for financial accounting of the pledged property transferred to bank to debt repayment" (The national register of legal acts of the Republic of Belarus, 1999, No. 79, 8/1055);

the resolution of the Board of directors of National Bank of the Republic of Belarus of January 31, 2000 No. 4.4 "About approval of Instructions on reflection in financial accounting of banks of the transactions connected with provision by National Bank of the Republic of Belarus of the credits provided with pledge of securities, and their repayment" (The national register of legal acts of the Republic of Belarus, 2000, No. 28, 8/2994);

the resolution of the Board of directors of National Bank of the Republic of Belarus of March 25, 2004 No. 68 "About approval of the Instruction for financial accounting of transactions of provision (placement) of money by banks in the form of the credit and their return" (The national register of legal acts of the Republic of Belarus, 2004, No. 59, 8/10804);

the resolution of the Board of directors of National Bank of the Republic of Belarus of December 13, 2006 No. 352 "About approval of the Instruction for financial accounting of external state loans (credits) in banks of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2007, No. 16, 8/15568).

3. This resolution becomes effective after its official publication.

 

Chairman of the board P. P. Prokopovich

Approved by the Resolution of the Board of directors of National Bank of the Republic of Belarus of March 30, 2007 No. 107

Instruction for financial accounting of transactions of provision and receipt by banks of the credits and their repayment

SECTION I. GENERAL PROVISIONS

1. The instruction for financial accounting of transactions of provision and receipt by banks of the credits and their repayment (further - the Instruction) is developed based on article 26 of the Bank code of the Republic of Belarus, the resolution of Board of National Bank of the Republic of Belarus of December 27, 2001 No. 329 "About authority delegation to the Board of directors of National Bank of the Republic of Belarus" and according to the Instruction about procedure for provision (placement) of money by banks in the form of the credit and their return approved by the resolution of Board of National Bank of the Republic of Belarus of December 30, 2003 No. 226 (The national register of legal acts of the Republic of Belarus, 2004, No. 19, 8/10459; 2007 No. 27, 8/15741) (further - the Instruction on the credits), the Instruction about procedure for provision by National Bank of the Republic of Belarus to banks of the credits provided with pledge of securities, the Republic of Belarus approved by the resolution of the Board of directors of National Bank of September 14, 2006 to No. 239 (The national register of legal acts of the Republic of Belarus, 2006, No. 164, 8/15088), the Regulations on external state loans (credits) approved by the Presidential decree of the Republic of Belarus of April 18, 2006 No. 252 (The national register of legal acts of the Republic of Belarus, 2006, No. 69, 1/7495).

2. This Instruction establishes procedure for reflection in financial accounting:

for banks of the Republic of Belarus - transactions of obtaining from National Bank of the Republic of Belarus (further - National Bank) the credits provided with pledge of securities in Belarusian rubles and their repayments;

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