Description of Balance Sheet Accounts of the National Bank of Tajikistan

"Approved" by the Resolution of the Board of the National Bank of Tajikistan of "20" April 2026, No. 36 DESCRIPTION OF BALANCE SHEET ACCOUNTS OF THE NATIONAL BANK OF TAJIKISTAN

Account Number | Name of Account and its Description

10000 ASSETS

10100 CASH AND OTHER CASH DOCUMENTS

10101 Cash - banknotes of the National Bank of Tajikistan - this account reflects the turnover and balance of banknotes of the National Bank of Tajikistan (excluding banknotes of the Issuance Fund) at nominal value, which are located in the vaults of the National Bank of Tajikistan and in operational cash offices under the accountability of officials responsible for storing cash in the Central Apparatus and regional branches of the National Bank of Tajikistan, and are expressed in the national currency.

10103 Cash in special equipment - banknotes of the National Bank of Tajikistan - this account reflects the turnover and balance of banknotes of the National Bank of Tajikistan located in special equipment as a result of operations for the sale of standard bars of precious metals or other material, including in equipment for the sale of standard bars of precious metals, and are expressed in the national currency.

10105 Cash - coins of the National Bank of Tajikistan - this account reflects the turnover and balance of operational coins of the National Bank of Tajikistan (excluding commemorative coins and operational coins of the Issuance Fund) at nominal value, which are located in the vaults of the National Bank of Tajikistan and in operational cash offices under the accountability of officials responsible for storing operational coins in the Central Apparatus and regional branches of the National Bank of Tajikistan, and are expressed in the national currency.

10109 Checks and other cash documents - national currency - this account reflects the turnover and balance of the value of checks (written orders for payment of funds) and other cash documents received by the National Bank of Tajikistan after the expiration of a certain clearing time, but within the usual banking day, and located in the cash offices/vaults of the National Bank of Tajikistan. These documents are presented for the implementation of non-cash settlements on the next banking day. The following are not accounted for on this account:

• checks in foreign currency;
• checks dated for a later date;
• out-of-town checks not collectible through existing clearing centers;
• documents returned from clearing;
• cash documents not in the process of collection.

10111 Cash in transit - banknotes of the National Bank of Tajikistan - this account reflects the turnover and balance of banknotes of the National Bank of Tajikistan at nominal value, located in the process of transportation (in transit) from one institution of the National Bank of Tajikistan to another, as well as from/to institutions of the National Bank of Tajikistan to/from credit financial organizations, and are expressed in the national currency.

10115 Cash in transit - coins of the National Bank of Tajikistan - this account reflects the turnover and balance of operational coins of the National Bank of Tajikistan at nominal value, located in the process of transportation (in transit) from one institution of the National Bank of Tajikistan to another, as well as from/to institutions of the National Bank of Tajikistan to/from credit financial organizations, and are expressed in the national currency.

10119 Transit account for cash operations of the National Bank of Tajikistan - this account reflects the turnover and nominal value of balances of cash banknotes and coins of the National Bank of Tajikistan issued/withdrawn from circulation and expressed in the national currency.

10500 DEPOSITS IN LOCAL CREDIT ORGANIZATIONS IN NATIONAL CURRENCY

10501 Correspondent account in credit organizations in national currency - this account reflects the turnover and balance of demand accounts in national currency opened by the National Bank of Tajikistan in local credit organizations as a clearing account and to meet the National Bank of Tajikistan's requirements for expenses, and are expressed in the national currency.

10551 Correspondent account in Islamic credit organizations in national currency - this account reflects the turnover and balance of demand accounts in national currency opened by the National Bank of Tajikistan in local Islamic credit organizations as a clearing account and to meet the National Bank of Tajikistan's requirements for expenses, and are expressed in the national currency.

10597 Other deposits in credit organizations in national currency - this account reflects the turnover and balance of other deposit accounts of the National Bank of Tajikistan opened in local credit organizations in national currency, and different from the correspondent account of the National Bank of Tajikistan (e.g., savings deposits), and are expressed in the national currency.

10599 Other Islamic deposits in Islamic credit organizations in national currency - this account reflects the turnover and balance of other deposit accounts of the National Bank of Tajikistan opened in local Islamic credit organizations in national currency, and different from the correspondent account of the National Bank of Tajikistan (e.g., deposits based on Wadi'ah, Tawarruk, Qard Hasan, and Mudaraba principles), and are expressed in the national currency.

10900 DEPOSITS IN CREDIT ORGANIZATIONS IN FOREIGN CURRENCY

10901 Correspondent account in credit organizations in foreign currency - this account reflects the turnover and balance of demand accounts in foreign currency opened by the National Bank of Tajikistan in local credit organizations as a clearing account and to meet the National Bank of Tajikistan's requirements for expenses, and are expressed in foreign currency.

10951 Correspondent account in Islamic credit organizations in foreign currency - this account reflects the turnover and balance of demand accounts in foreign currency opened by the National Bank of Tajikistan in local Islamic credit organizations as a clearing account and to meet the National Bank of Tajikistan's requirements for expenses, and are expressed in foreign currency.

10997 Other deposits in credit organizations in foreign currency - this account reflects the turnover and balance of deposit accounts of the National Bank of Tajikistan opened in local credit organizations in foreign currency, and different from the correspondent account of the National Bank of Tajikistan (e.g., term and savings deposits), and are expressed in foreign currency.

10999 Other deposits in Islamic credit organizations in foreign currency - this account reflects the turnover and balance of deposit accounts of the National Bank of Tajikistan opened in local Islamic credit organizations in foreign currency, and different from the correspondent account of the National Bank of Tajikistan (e.g., any type of Islamic deposit), and are expressed in foreign currency.

11100 DEPOSITS IN FOREIGN FINANCIAL INSTITUTIONS IN FOREIGN CURRENCY

11101 Correspondent account in foreign financial organizations in foreign currency - this account reflects the turnover and balance of demand accounts in foreign currency opened by the National Bank of Tajikistan in foreign financial organizations as a clearing account and to meet the National Bank of Tajikistan's requirements for expenses, and are expressed in foreign currency.

11103 Deposits placed in the International Monetary Fund, in Special Drawing Rights - this account reflects the turnover and balance of the deposit account of the National Bank of Tajikistan, expressed in Special Drawing Rights (SDRs) in the International Monetary Fund (IMF). This account is used for mutual settlements with the IMF.

11171 Other deposits in foreign Islamic credit organizations in foreign currency - this account reflects the turnover and balance of deposit accounts of the National Bank of Tajikistan opened in foreign Islamic credit organizations in foreign currency, and different from the correspondent account of the National Bank of Tajikistan (e.g., deposits based on Wadi'ah, Tawarruk, Qard Hasan, and Mudaraba principles), and are expressed in foreign currency.

11197 Other deposits in foreign credit organizations in foreign currency - this account reflects the turnover and balance of deposit accounts of the National Bank of Tajikistan opened in foreign credit organizations in foreign currency and different from the correspondent account of the National Bank of Tajikistan (e.g., term and savings deposits), and are expressed in foreign currency.

11199 Estimated reserve for expected credit losses on deposits in foreign financial institutions in foreign currency - this contra account reflects operations (formation and restoration) and the balance of estimated reserves for deposits, correspondent accounts, and other deposits of the National Bank of Tajikistan in foreign currency in foreign financial institutions. This account is used to assess the correspondent accounts of the account group No. 11100 "Deposits in foreign financial institutions in foreign currency". Turnover and balance on the account are expressed in the national currency. The balance on the account is reflected on the credit side of the account.

11500 FOREIGN CURRENCY CASH AND OTHER CASH DOCUMENTS

11501 Foreign currency cash - this account reflects the turnover and balance of foreign currency in the form of banknotes and coins at nominal value, located in the vaults/cash offices of the National Bank of Tajikistan under the accountability of officials responsible for storing cash in the Central Apparatus and regional branches of the National Bank of Tajikistan, and are expressed in foreign currency.

11505 Checks and other cash documents in foreign currency - this account reflects the turnover and nominal value of checks and other cash documents acquired by the National Bank of Tajikistan after the expiration of a certain clearing time, but within the usual banking day, and located in cash/vaults of the National Bank of Tajikistan. These documents are presented for clearing on the next banking day. Turnover and balance on the account are expressed in foreign currency.

11509 Foreign currency in transit - this account reflects the turnover and balance of foreign currency in the form of banknotes and coins at nominal value, located in the process of transportation (in transit) from/to an foreign bank-depository to/from the National Bank of Tajikistan or from/to a regional branch of the National Bank of Tajikistan to/from the National Bank of Tajikistan, and are expressed in foreign currency.

11511 Checks and other cash documents in foreign currency in transit - this account reflects the turnover and nominal value of checks and other cash documents in foreign currency, located in the process of transportation (in transit) from/to a regional branch of the National Bank of Tajikistan to/from the National Bank of Tajikistan, and are expressed in foreign currency.

11900 GOLD AND OTHER PRECIOUS METALS

11901 Gold reserve - this account reflects the turnover and balance of gold bars corresponding to international "Good Delivery" standards (hereinafter - monetary gold), located in the central vault of the National Bank of Tajikistan under the accountability of officials responsible for storing assets of the National Bank of Tajikistan, and are expressed in troy ounces.

11903 Gold in transit - this account reflects the turnover and balance of gold bars corresponding to international "Good Delivery" standards and not corresponding to them (hereinafter - non-monetary gold), located in the process of transportation (in transit) from regional branches to the National Bank of Tajikistan, from the National Bank of Tajikistan to regional branches, from regional branches or the National Bank of Tajikistan to a refining enterprise, in the process of transportation from a refining enterprise to a foreign bank, the National Bank of Tajikistan, or regional branches of the National Bank of Tajikistan, located under the accountability of cashiers. Turnover and balance on the account are expressed in troy ounces (for monetary gold bars) or in national currency (for non-monetary gold bars).

11905 Gold and other precious metals in foreign financial institutions - this account reflects the turnover and balance of reserves of monetary gold on deposit accounts in the IMF, the Federal Reserve Bank of the USA, and other foreign financial institutions, and are expressed in troy ounces.

11907 Other gold reserves - this account reflects the turnover and balance of the non-monetary gold reserve of the National Bank of Tajikistan in the form of gold dust (loose) or gold bars, subject to further processing (refining) to meet the international "Good Delivery" standard, and are expressed in the national currency.

11911 Reserves of other precious metals - this account reflects the turnover and balance of reserves of monetary precious metals (excluding gold) in the form of bars corresponding to international "Good Delivery" standards and located in the vault of the National Bank of Tajikistan under the accountability of persons responsible for storing assets of the National Bank of Tajikistan, expressed in troy ounces.

11913 Non-monetary gold at refining plants - this account reflects the turnover and balance of non-monetary gold reserves of the National Bank of Tajikistan, in forms and conditions not corresponding to international standards, and located at local or foreign refining plants for primary or secondary refining, and are expressed in the national currency.

11915 Monetary gold at foreign refining plants - this account reflects the turnover and balance of gold reserves located at foreign refining plants after secondary refining in the form of bars corresponding to international standards, and are expressed in troy ounces.

11917 Other non-monetary precious metals at refining plants - this account reflects the turnover and balance of reserves of non-monetary precious metals (excluding gold), such as silver, platinum, palladium, etc., in conditions and forms not corresponding to international standards, located for primary or secondary refining at domestic or foreign refining plants, expressed in the national currency.

11919 Other monetary precious metals at foreign refining plants - this account reflects the turnover and balance of reserves of monetary precious metals (excluding gold), such as silver, platinum, palladium, etc., located at foreign refining plants after secondary refining in the form of bars corresponding to international standards, expressed in troy ounces.

11997 Other reserves of precious metals - this account reflects the turnover and balance of other precious metals, such as silver, platinum, palladium, etc. (excluding gold), in the vaults of the National Bank of Tajikistan, in the form of dust (loose) metal or bars, not corresponding to the international "Good Delivery" standard and intended for secondary processing (refining) at foreign refining plants, and are expressed in the national currency.

11999 Reserve for possible losses on gold and other precious metals - this contra account reflects the turnover (formation and restoration) and balance of reserves formed to cover possible losses on gold and other precious metals of the National Bank of Tajikistan. This account is used to assess the corresponding accounts of the account group No. 11900 "Gold and other precious metals" and is expressed in the national currency. The balance on the account is reflected on the credit side of the account.

13100 INTERNAL INVESTMENTS

13101 State Treasury bills - this account reflects the turnover and balance (at nominal value) of investments of the National Bank of Tajikistan in short-term state securities (with a maturity of up to one calendar year), issued for the purpose of supporting the state budget, and are expressed in the national currency.

13103 Overdue state Treasury bills - this account reflects the turnover and balance (at nominal value) of investments of the National Bank of Tajikistan in short-term state securities (with a maturity of up to one calendar year) of the National Bank of Tajikistan, for which there are overdue payments of principal or interest, and are expressed in the national currency.

13105 State bonds and other state debt securities - this account reflects the turnover and balance (at nominal value) of investments of the National Bank of Tajikistan in state bonds and other state debt securities, issued by the Government of the Republic of Tajikistan and/or on behalf of the Government of the Republic of Tajikistan, and are expressed in the national currency.

13107 Overdue state bonds and state debt securities - this account reflects the turnover and balance (at nominal value) of investments of the National Bank of Tajikistan in state bonds and other state debt securities, issued by the Government of the Republic of Tajikistan and/or on behalf of the Government of the Republic of Tajikistan, for which there are overdue payments of principal or interest, and are expressed in the national currency.

13109 Share securities of private and/or state enterprises - this account reflects the turnover and balance of investments of the National Bank of Tajikistan in shares and other share securities of private companies and/or companies owned or controlled by the state, and are expressed in the national currency.

13151 Other internal investments - this account reflects the turnover and balance of investments of the National Bank of Tajikistan in debt securities at nominal value and share securities at fair/market value, not reflected in other internal investment accounts listed above, and are expressed in the national currency.

13153 Adjustment for decrease in value of investments in national currency - this account reflects the turnover and balance of the amount of adjustment (decrease) in the value of investments evaluated at fair value, and are expressed in the national currency. The balance on the account is reflected on the credit side of the account. The calculated amount of decrease in the value of investments is reduced by the amount of the balance on balance sheet account 13155, the difference is reflected on this account.

13155 Adjustment for increase in value of investments in national currency - this account reflects the turnover and balance of the amount of adjustment (increase) in the value of investments evaluated at fair value, expressed in the national currency. The balance on the account is reflected on the debit side of the account. The calculated amount of increase in the value of investments is reduced by the amount of the balance on balance sheet account 13153, the difference is reflected on this account.

13195 Premium (markup) on internal investments - this account reflects operations with premium (positive difference between fair value at market interest rate or purchase price and nominal value) on internal debt securities and their balances, and are expressed in the national currency.

13197 Discount on internal investments - this account reflects operations with discount (negative difference between fair value at market interest rate or purchase price and nominal value) on internal debt securities and their balances, and are expressed in the national currency. The balance on the account is reflected on the credit side of the account.

13199 Estimated reserve for expected credit losses on internal investments - this contra account reflects the turnover (formation and restoration) and balance of formed estimated reserves to cover possible credit losses on internal investments of the National Bank of Tajikistan. This account is used to assess the accounts of the account group No. 13100 "Internal investments". Turnover and balance on the account are expressed in the national currency. The balance on the account is reflected on the credit side of the account.

13500 FOREIGN INVESTMENTS

13501 Quota of the Republic of Tajikistan in the International Monetary Fund in foreign currency - this account reflects the turnover and balance of the share of assets of the Republic of Tajikistan in Special Drawing Rights (SDRs) in the International Monetary Fund, and are expressed in Special Drawing Rights. SDRs allocated by the IMF are interest-bearing reserve assets that replenish the international reserve assets of each member country. The National Bank of Tajikistan is the depository bank of the Government of the Republic of Tajikistan for conducting operations involving the attraction of assets and liabilities of the IMF in SDRs. The initial distribution of SDRs allocated by the IMF is debited to this account and credited to account 24602 "Liabilities to the International Monetary Fund in Special Drawing Rights (SDRs)". The balance of this account may subsequently increase or decrease depending on buy and sell operations carried out with the IMF or with other IMF members. The IMF pays a market interest rate on SDR deposits of IMF members and charges them the same percentage on the net aggregate amount of funds placed plus unpaid costs.

13505 Membership fee to the International Monetary Fund - this account reflects the initial membership fee and subsequent payments of the quota of membership fees of Tajikistan in the IMF. According to current IMF rules, 25% of membership fees are paid by each member in SDRs or other reserve assets, and 75% are payable in the currency of the IMF member country. The payment in national currency is transferred to deposit accounts of the IMF in the National Bank of Tajikistan - the authorized bank of the IMF member state, i.e., Tajikistan. In addition, the member state may replace non-transferable and non-interest-bearing bills and obligations payable at par on demand with currency, provided that the balance of the national currency deposit account is not lower than the permissible minimum amount. Initially, the membership fee is registered in national currency at the amount on the date of payment. However, when the IMF revalues its holdings in the national currency of Tajikistan to reflect current interest rates, membership fees must be revalued at the same rate.

13509 Foreign bonds and other debt securities - this account reflects the turnover and balance of investments of the National Bank of Tajikistan in bonds and other debt securities in foreign currency, such as transferable deposit certificates, commercial documents, and bankers' acceptances, and are expressed in foreign currency.