2026-05-01

Description of Balance Sheet Accounts of the National Bank of Tajikistan

The National Bank of Tajikistan issued this regulation on April 20, 2026, to formally define and standardize the chart of accounts for its balance sheet operations. The document mandates specific accounting treatments for assets including cash, deposits in local and foreign financial institutions, gold and precious metals, and both domestic and foreign investments. It establishes precise definitions, valuation methods, and reporting requirements for each account code to ensure consistent financial recording and reserve management.

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National Bank of Tajikistan

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