RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of March 27, 2014 No. 183

About modification and amendments in the Instruction for creation of the annual financial reporting by banks and the non-bank credit and financial organizations of the Republic of Belarus

Based on the paragraph of the thirty fifth of Article 26, "About financial accounting and the reporting" the Board of National Bank of the Republic of Belarus DECIDES: parts one of article 39 of the Bank code of the Republic of Belarus, part three of Item 7 of article 14 of the Law of the Republic of Belarus of July 12, 2013

1. Bring in the Instruction for creation of the annual financial reporting by banks and the non-bank credit and financial organizations of the Republic of Belarus approved by the resolution of Board of National Bank of the Republic of Belarus of November 9, 2011 No. 507 (The national register of legal acts of the Republic of Belarus, 2011, No. 139, 8/24483), the following changes and amendments:

1.1. state Item 1 in the following edition:

"1. This Instruction determines procedure for creation of the individual annual financial reporting (further – the annual financial reporting) banks and the non-bank credit and financial organizations of the Republic of Belarus (further – banks).";

1.2. Item 2 after words" (NSFO 7)" to add with words ", the approved resolution of the Board of directors of National Bank of the Republic of Belarus of September 28, 2007 No. 296,";

1.3. in the text of the Instruction, appendix 3 to this Instruction the word "capital" shall be replaced with words "equity" in the corresponding case;

1.4. in Item 3:

in paragraph three to replace the word of "profit" with the word "profits";

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

"notes to the annual financial reporting (further – notes)";

1.5. state item 4 in the following edition:

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