of May 5, 2015 No. 278
About entering of amendment into the Instruction about procedure for forming and use by banks and non-bank credit and financial organizations of special reserves on covering of possible losses on the assets and transactions which are not reflected in balance
Based on Article part four paragraph two 34, 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, subitem 3.6 of Item 3 of Article 132 and subitem 3.1 of Item 3 of article 133 of the Tax Code of the Republic of Belarus
1. The instruction about procedure for forming and use by banks and non-bank credit and financial organizations of special reserves on covering of possible losses on the assets and transactions which are not reflected in balance approved by the resolution of Board of National Bank of the Republic of Belarus of September 28, 2006 No. 138 (The national register of legal acts of the Republic of Belarus, 2006, No. 184, 8/15214; 2008, No. 201, 8/19322) to add with Chapter 3-2 of the following content:
"Chapter 3-2. Features of procedure for forming of reserve on covering of possible losses on special portfolios of the homogeneous credits
39-9. If the loan interest rate, to the provided legal entities and physical persons in Belarusian rubles, exceeds the values established in Items 39-11 and 39-12 of this Instruction, banks create special portfolios of the homogeneous credits of the specified credits.
39-10. Special portfolios of the homogeneous loans granted to legal entities and physical persons are created separately on legal entities and physical persons.
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