RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of December 28, 2012 No. 716

About modification and amendments in the Instruction for recognition in financial accounting of the income and expenses in National Bank of the Republic of Belarus and 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 recognition in financial accounting of the income and expenses in National Bank of the Republic of Belarus and banks of the Republic of Belarus approved by the resolution of Board of National Bank of the Republic of Belarus of July 30, 2009 No. 125 (The national register of legal acts of the Republic of Belarus, 2009, No. 201, 8/21330; 2010, No. 276, 8/22930; 2011, No. 112, 8/24220), following changes and amendments:

1.1. state Item 1 in the following edition:

"1. This Instruction establishes procedure for recognition in financial accounting of the income and expenses in National Bank of the Republic of Belarus and banks of the Republic of Belarus.";

1.2. in Item 3:

in part one:

in paragraphs second and third to replace the words "and (or)" with the word "or";

in paragraph six of the word "process of official accounting of certain Article" shall be replaced with words "transaction reflection";

the second to exclude part;

third to consider part part two;

1.3. the first offer of Item 8 to state in the following edition:

"The procedure for recognition in financial accounting of the income and expenses from transactions which are performed between bank and its branches (departments) (further - branches) (between bank branches) is determined by banks independently taking into account requirements of this Instruction and other acts of the legislation.";

1.4. to state the paragraph of the seventh of Item 9 in the following edition:

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