RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of September 10, 2015 No. 543

About modification and amendments in some regulatory legal acts of National Bank of the Republic of Belarus

Based on the paragraph of the thirty fifth 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. Make changes and additions to the following resolutions of Board of National Bank of the Republic of Belarus:

1.1. in the Instruction for recognition in financial accounting of the income and expenses in National Bank of the Republic of Belarus, 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 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; National legal Internet portal of the Republic of Belarus, 18.01. 2013, 8/26779; 31.12. 2013, 8/28203):

1.1.1. in Item 3:

in part one:

in paragraphs three and the fourth "financial" shall be replaced with words the word "accounting (financial)";

in paragraph nine to replace the word "paid" with the word "made";

the tenth to exclude the paragraph;

add Item with part four of the following content:

"The terms "assets subject to credit risk", "securities subject to impairment", "contingent obligations", "portfolio of the homogeneous credits" have the values determined by 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 by the assets and transactions which are not reflected in balance, the Republic of Belarus approved by the resolution of Board of National Bank of September 28, 2006 No. 138 (The national register of legal acts of the Republic of Belarus, 2006, No. 184, 8/15214).";

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