RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of May 30, 2016 No. 282

About modification of the Instruction about the organization of conducting financial accounting and creation of accounting (financial) records in National Bank of the Republic of Belarus, 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, and in pursuance of the paragraph of third Item 5 of the Presidential decree of the Republic of Belarus of November 4, 2015 No. 450 "About carrying out denomination of official monetary unit of the Republic of Belarus" 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

1. Bring in the Instruction about the organization of conducting financial accounting and creation of accounting (financial) records 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 December 12, 2013 No. 728 (The national legal Internet portal of the Republic of Belarus, 25.01.2014, 8/28262; 03:12. 2015, 8/30412), following changes:

1.1. to state Item 6 of appendix 5 to this Instruction in the following edition:

Amount and currency

The amount in Belarusian rubles, when implementing foreign currency transactions – ruble equivalent of the transaction performed in foreign currency. The whole part of the amount is specified in cursive script without reducings from capital letter (words "Belarusian" and "rubles" can be specified completely or in abbreviated form), then fractional part of the amount in figures in kopeks is specified or figures "00" are put down if the amount has no fractional part (the word of "kopeks" can be specified completely or in abbreviated form). In the respective subfield the currency code is specified.
In the subfield "Amount in Figures":
in the first cell – when implementing transactions in Belarusian rubles – transaction amount in Belarusian rubles in figures, when implementing foreign currency transactions – ruble equivalent of the transaction performed in foreign currency, figures;
in the second cell – when implementing foreign currency transactions – foreign currency amount in figures;
after the whole part of the amount the end (comma) is put and fractional part of the amount is specified or figures "00" are put down if the amount has no fractional part";

1.2. to exclude from the detail "Sum in words" of appendices 6 and 7 to this Instruction of the word of "Belarusian rubles";

1.3. to state Items 10-12 of appendix 8 to this Instruction in the following edition:

"10	Amount, foreign currency	The detail is used when implementing foreign currency transactions. The transaction amount is specified in figures. After the whole part of the amount the end (comma) is put and fractional part of the amount is specified or figures "00" are put down if the amount has no fractional part
11	Amount, Belarusian rubles	The detail is used when implementing transactions in Belarusian rubles and foreign currency. When implementing transactions in Belarusian rubles – transaction amount in figures, when implementing foreign currency transactions – ruble equivalent of the transaction performed in foreign currency, figures. After the whole part of the amount the end (comma) is put and fractional part of the amount is specified or figures "00" are put down if the amount has no fractional part
12	Sum in words	Total sum in Belarusian rubles. The whole part of the amount is specified in cursive script without reducings from capital letter (words "Belarusian" and "rubles" can be specified completely or in abbreviated form), then fractional part of the amount in figures in kopeks is specified or figures "00" are put down if the amount has no fractional part (the word of "kopeks" can be specified completely or in abbreviated form)".

2. This resolution becomes effective since July 1, 2016.

Chairman of the board

P.V.Kallaur

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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