RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of December 12, 2013 No. 728

About approval of the Instruction about the organization of conducting financial accounting and creation of the financial reporting

Based on the paragraph of the thirty eighth 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. Approve the Instruction about the organization of conducting financial accounting and creation of the financial reporting it (is applied).

2. Determine that banks have the right to apply till June 1, 2014 the memorial order of form 0401540101 according to appendix to the Rules of use of single sample of the memorial order and requirements to its registration approved by the resolution of the Board of directors of National Bank of the Republic of Belarus of June 29, 2000 No. 20.1g (The national register of legal acts of the Republic of Belarus, 2000, No. 68, 8/3700).

2-1. Determine that banks can use till January 1, 2026 when filling the fields of the memorial order, receipt off-balance order, payment off-balance order established respectively according to appendices 4, 6 and 7 to the Instruction about the organization of conducting financial accounting and creation of the financial reporting approved by this resolution, codes of document forms 0401540101, of 0401540104, 0401540105.

3. Recognize invalid:

the resolution of the Board of directors of National Bank of the Republic of Belarus of June 29, 2000 No. 20.1g "About approval of Rules of use of single sample of the memorial order and requirements to its registration" (The national register of legal acts of the Republic of Belarus, 2000, No. 68, 8/3700);

the resolution of the Board of directors of National Bank of the Republic of Belarus of December 2, 2002 No. 377 "About approval of blank forms of receipt and account off-balance orders and the Instruction about procedure for registration and use of forms of receipt and account off-balance orders" (The national register of legal acts of the Republic of Belarus, 2003, No. 1, 8/8870);

the resolution of the Board of directors of National Bank of the Republic of Belarus of June 26, 2007 No. 198 "About approval of the Instruction about procedure for the organization of financial accounting and the reporting in National Bank and banks of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2007, No. 183, 8/16850);

the resolution of the Board of directors of National Bank of the Republic of Belarus of May 12, 2009 No. 140 "About modification of the Instruction about procedure for the organization of financial accounting and the reporting in National Bank and banks of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2009, No. 144, 8/20982);

the resolution of Board of National Bank of the Republic of Belarus of September 16, 2011 No. 386 "About approval of the Instruction about procedure for numbering of accounts of analytics in banks and the non-bank credit and financial organizations of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2011, No. 115, 8/24241).

4. This resolution becomes effective after its official publication.

Approved by the Resolution of Board of National Bank of the Republic of Belarus of December 12, 2013 No. 728

The instruction about the organization of conducting financial accounting and creation of the financial reporting

Chapter 1. General provisions

1. This Instruction establishes for National Bank, banks, the non-bank credit and financial organizations, "Development Bank of the Republic of Belarus" open joint stock company (if other is not determined, further – banks) the main requirements to the organization of conducting financial accounting and creation of the financial reporting (if other is not determined, further – the reporting).

2. For the purposes of this Instruction following terms are used in the following values:

banking day – part of operational day, during which there is customer service and structural divisions of bank providing acceptance, registration, control of settlement, cash, other source accounting documents, including documents which forms are established by bank independently of the memorial and off-balance orders applied to reflection of economic activities (further – transactions), bank in financial accounting (if other is not determined, further – accounting documents), and also reflection of transactions in financial accounting of bank;

document flow – movement of accounting documents, bookkeeping registers, in need of other documents, connected with registration, registration, check, accounting and control of transactions of bank;

the client – the legal entity, the individual entrepreneur, the notary, other bank, physical person serviced by bank;

operational day – the activities of bank during the working day connected with customer service and structural divisions of bank and also completion of information processing and forming of the daily balance. The working days are understood as days which according to the labor law are not the days off, the public holidays and holidays established and announced by the President of the Republic of Belarus non-working;

the executive in charge – the employee of bank, the representative to draw up, sign (the individual signature) accounting documents on certain transactions or to exercise their current (additional) control, to reflect transactions in accounts of financial accounting;

wrong record – inadequate reflection by the executive in charge in financial accounting of information containing in accounting documents;

the subsequent control – the internal control exercised after making by bank of transaction and its reflection in financial accounting;

the current control – the internal control exercised by the executive in charge during the operational day in the course of execution of the obligations assigned to it.

The terms "assets", "analytics", "financial accounting", "income", "obligations", "source accounting document", "users", "expenses", "bookkeeping register", "synthetic accounting", "equity", "accounting policy", "financial reporting", "economic activity" are used in the values determined respectively by paragraphs the second, third, the fifth, the sixth, the eleventh, the seventeenth, nineteenth, twenty first – the twenty fourth, the twenty sixth, twenty seventh and twenty ninth article 1 of the Law of the Republic of Belarus of July 12, 2013 No. 57-Z "About financial accounting and the reporting".

The terms "bank transfer", "beneficiary", "payer", "settlement document" are used in the values determined by Item 2 of the Instruction on bank transfer approved by the resolution of Board of National Bank of the Republic of Belarus of March 29, 2001 No. 66.

The terms "internal control", "internal control system" are used in the values determined respectively by paragraphs to the second and fifteenth part one of Item 2 of the Instruction on the organization of corporate management approved by the resolution of Board of National Bank of the Republic of Belarus of February 21, 2024 No. 62.

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