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RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of June 30, 2026 No. 162

About financial accounting of digital signs (tokens) in cryptobanks

Based on Item 6 of the Regulations on activities of cryptobanks approved by the Presidential decree of the Republic of Belarus of January 16, 2026 No. 19, 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. Approve the Instruction about financial accounting of digital signs (tokens) in cryptobanks it (is applied).

2. This resolution becomes effective since July 18, 2026.

Chairman of the board

R.A.Golovchenko

Approved by the Resolution of Board of National Bank of the Republic of Belarus of June 30, 2026 No. 162

The instruction about financial accounting of digital signs (tokens) in cryptobanks

1. This Instruction determines for cryptobanks procedure for reflection in financial accounting of digital signs (tokens) (further - tokens) and transactions (transactions) with them determined according to part three of Item 7 of the Regulations on activities of cryptobanks.

2. For the purposes of this Instruction:

the terms "cryptocurrency", "placement of digital signs (tokens)" and "digital sign (token)" are used in the values determined respectively by Items 4, of the 7 and 12 appendix 1 to the Decree of the President of the Republic of Belarus of December 21, 2017 No. 8 "About development of digital economy";

the term "cryptoaccount" is used in the value determined in the interlinear note to the paragraph to the second part one of Item 3 of the Regulations on activities of cryptobanks;

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