RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of May 29, 2012 No. 250

About modification and amendments in the Instruction for financial accounting of forming and use of special reserves on covering of possible losses in banks of the Republic of Belarus

Based on the paragraph of the twenty second of Article 26 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. Bring in the Instruction for financial accounting of forming and use of special reserves on covering of possible losses in banks of the Republic of Belarus approved by the resolution of Board of National Bank of the Republic of Belarus of May 13, 2011 No. 176 (The national register of legal acts of the Republic of Belarus, 2011, No. 61, 8/23670), the following changes and amendment:

1.1. in Item 3:

in part one:

to state the paragraph of the sixth in the following edition:

"groups 472" reserves on covering of possible losses on the securities withheld before repayment ";";

to exclude the paragraph of the seventh;

the eighth and ninth to consider paragraphs respectively paragraphs the seventh and eighth;

in part two:

paragraphs two and third to exclude;

to consider paragraphs of the fourth or sixth respectively paragraphs the second or fourth;

1.2. from parts one and the second Item 5 of the word" on which the special reserve on assets and (or) special reserve under depreciation of securities is created," to exclude;

1.3. subitem 6 in paragraph three. 1, paragraph the fifth subitem 6.2 of Item 6, paragraph the second subitem 7. The paragraph the second subitem 7.2 of Item of the 7th figure "4722, 4723" to replace 1, with figures "472X";

1.4. state Item 8 in the following edition:

"8. Write-off of bad debt in Belarusian rubles or in foreign currency at the expense of the special reserve on assets created in Belarusian rubles or in foreign currency respectively in financial accounting is reflected as follows:

D-t 191X, 192X, 29XX, 3928, 472X, 4732, 4733 - accounts on accounting of reserves on covering of possible losses

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