of October 13, 2008 No. 326
About approval of the Instruction for financial accounting of banking documentary operations
Based on article 26 of the Bank code of the Republic of Belarus the Board of directors of National Bank of the Republic of Belarus DECIDES:
1. Approve the enclosed Instruction for financial accounting of banking documentary operations.
2. This resolution becomes effective since January 1, 2009.
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 October 13, 2008 No. 326
1. The instruction for financial accounting of banking documentary operations (further - the Instruction) is developed based on article 26 of the Bank code of the Republic of Belarus and according to the Instruction about procedure for making of banking documentary operations approved by the resolution of Board of National Bank of the Republic of Belarus of March 29, 2001 No. 67 (The national register of legal acts of the Republic of Belarus, 2001, No. 45, 8/5544; 2007, No. 28, 8/15500).
2. The instruction establishes for banks and the non-bank credit and financial organizations of the Republic of Belarus (further - banks) procedure for reflection in financial accounting of the banking documentary operations connected with calculations in the form of the documentary credit, the collection, and also transactions for bank guarantees.
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