RESOLUTION OF THE MINISTRY OF ARCHITECTURE OF THE REPUBLIC OF BELARUS

of May 27, 2011 No. 30

About modification and amendments in the Instruction about procedure for cost determination of construction object in financial accounting

Based on subitem 5.31 of Item 5 of the Regulations on the Ministry of Architecture of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of July 31, 2006 No. 973 "Questions of the Ministry of Architecture of the Republic of Belarus", the Ministry of Architecture of the Republic of Belarus DECIDES:

1. Bring in the Instruction about procedure for cost determination of construction object in financial accounting approved by the resolution of the Ministry of Architecture of the Republic of Belarus of May 14, 2007 No. 10 (The national register of legal acts of the Republic of Belarus, 2007, No. 147, 8/16623; 2009, No. 43, 8/20347; 2010, No. 158, 8/22491; No. 312, 8/23080), following changes and amendments:

1.1. in Item 2 of the word of "the investor on new construction" shall be replaced with words "on construction, restoration";

1.2. state Item 3 in the following edition:

"3. Financial accounting of costs for construction, restoration, reconstruction (daleestroitelstvo) is performed by the customer, the builder.";

1.3. in Item 5:

in part one:

exclude paragraph two;

the third or ninth to consider paragraphs paragraphs the second or eighth respectively;

state paragraph two in the following edition:

"object of accounting (part of construction object) - each building separately under construction, construction, engineering networks and other objects which construction cost is allocated as a part of summary estimate calculation and on which construction the object estimate is constituted, and also the built-in and attached objects;";

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