of March 21, 2008 No. 80
About approval of the Instruction for creation of consolidated financial statements by banks of the Republic of Belarus
Based on Articles 26, the Board of directors of National Bank of the Republic of Belarus DECIDES: 35 and 119 Bank codes of the Republic of Belarus
1. Approve the enclosed Instruction for creation of consolidated financial statements and banks of the Republic of Belarus.
2. Excluded
3. Banks and the non-bank credit and financial organizations of the Republic of Belarus (further - banks) constitute consolidated financial statements:
for 2007 as a part of the consolidated balance, consolidated statement about profit and losses, notes (including the short description of essential elements of accounting policy and other explanations);
for 2008 and the next years as a part of the consolidated balance, consolidated statement about profit and losses, consolidated statement about change of the capital, the consolidated cash flow statement, explanatory note.
4. Banks represent consolidated financial statements for 2007 to head department of banking supervision of National Bank of the Republic of Belarus till July 1, 2008.
In case of not creation and non-presentation in head department of banking supervision of National Bank of the Republic of Belarus of consolidated financial statements banks send to head department of banking supervision of National Bank of the Republic of Belarus the list of members of banking group and (or) bank holding with indication of the bases of non-presentation of consolidated financial statements.
5. Recognize invalid:
the resolution of the Board of directors of National Bank of the Republic of Belarus of December 27, 2002 No. 414 "About approval of the Instruction for creation and submission of consolidated financial statements by banks of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2003, No. 13, 8/8986);
the resolution of the Board of directors of National Bank of the Republic of Belarus of December 30, 2003 No. 403 "About modification and amendments in the Instruction for creation and submission of consolidated financial statements by banks of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2004, No. 9-10, 8/10443);
the resolution of the Board of directors of National Bank of the Republic of Belarus of December 22, 2004 No. 359 "About entering of amendments and changes into the Instruction for creation and submission of consolidated financial statements by banks of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2005, No. 9, 8/11957);
the resolution of the Board of directors of National Bank of the Republic of Belarus of March 28, 2007 No. 104 "About modification and amendments in the Instruction for creation and submission of consolidated financial statements by banks of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2007, No. 107, 8/16279).
6. 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 21, 2008 No. 80
1. The instruction for creation of consolidated financial statements by banks of the Republic of Belarus (further - the Instruction) is developed based on Articles 26, 35 and 119 Bank codes of the Republic of Belarus and taking into account requirements of the National accounting standard 27 "Consolidated and separate financial statements" (NSFO 27) approved by the resolution of the Board of directors of National Bank of the Republic of Belarus of December 27, 2007 No. 408, of the National accounting standard 28 of "Investment in dependent legal entities" (NSFO 28) approved by the resolution of the Board of directors of National Bank of the Republic of Belarus of December 27, 2007 No. 409, of the National accounting standard 31 "Interests in joint ventures" (NSFO 31), the Board of directors of National Bank of the Republic of Belarus approved by the resolution of December 27, 2007 No. 410, and the National accounting standard 3-F "Consolidation of legal entities the" (NSFO 3-F) approved by the resolution of the Board of directors of National Bank of the Republic of Belarus of March 21, 2008 No. 76.
2. The requirements established by this Instruction are obligatory for execution by banks and non-bank credit and financial organizations of the Republic of Belarus (further - banks).
3. For the purposes of this Instruction following terms have the following values:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.
The document ceased to be valid according to the Resolution of Board of National Bank of the Republic
Belarus of 09.11.2011 No. 511