Region

Jurisdiction

Regulator

2026-05-14

Instruction No. 265 on Filling Out Statistical Reporting Form 1-ODN 'Report on Cash Circulation'

The National Bank of Tajikistan issued Instruction No. 265 to establish the mandatory procedures for filling out and submitting the 'Report on Cash Circulation' (Form 1-ODN) by credit financial organizations. The instruction requires daily submission of cash balance and transaction data via the 'Single Window' portal, utilizing electronic digital signatures and specific classification codes for currencies, regions, and sectors. It further details the technical requirements for electronic document integrity, key management, and the sequential status workflow for data validation and audit within the National Bank's information system.

Tajikistan

National Bank of Tajikistan

1 Registered in the Ministry of Justice of the Republic of Tajikistan on "7" May 2025, No. 1409 Approved by the resolution of the Board of Directors of the National Bank of Tajikistan on "2" April 2026, No. 25 Instruction No. 265 on filling out the statistical reporting form 1-ODN "Report on Cash Circulation"

Instruction No. 265 on filling out the statistical reporting form 1-ODN "Report on Cash Circulation" (hereinafter - the Instruction) is developed in accordance with part 4 of Article 42 and Article 86 of the Law of the Republic of Tajikistan "On the National Bank of Tajikistan", Articles 41 and 52 of the Law of the Republic of Tajikistan "On Banking Activity" and Article 23 of the Law of the Republic of Tajikistan "On Microfinance Organizations" and defines the procedure for filling out and submitting the statistical reporting form on cash circulation.

GENERAL PROVISIONS
The following main concepts are used in the Instruction:

payment currency - the currency in which the cost of operations and fund balances specified in the contract between two parties are expressed;
public administration sector - a set of enterprises, organizations and institutions owned by the state and managed by state bodies or persons appointed by them;
other financial organizations - organizations, including leasing companies, pawnshops, insurance organizations, in addition to credit financial organizations, whose main activity is financial intermediation;
electronic signature (hereinafter - ES) - information intended to protect against forgery of electronic documents, to identify the person who signed the document, or to protect the document from alteration and verification by a third party;
"Single Window" portal - an information system owned by the National Bank of Tajikistan, intended for interaction with credit financial organizations for the purpose of submitting, processing, receiving and checking statistical reports in the form of electronic documents confirmed in real-time (on-line) or off-line mode;
non-financial organizations - economic entities, including commercial organizations, non-profit organizations, embassies and representations, international organizations and households, whose main activity is the production of goods or non-financial services;
cash accounts - accounts constituting the balance sheet accounts specified in Appendix 1 of the Instruction.

The structural unit responsible for cash services of the central apparatus and regional offices of the National Bank of Tajikistan (hereinafter - National Bank of Tajikistan), credit financial organizations and their structural units (hereinafter - credit financial organizations), having permission to carry out operations with cash, submit the statistical reporting form 1-ODN "Report on Cash Circulation" to the corresponding structural unit of the National Bank of Tajikistan in accordance with the Instruction for the purpose of regulating the use of cash by economic entities.
The statistical reporting form 1-ODN (hereinafter - the Report) contains information on the balance and movement of cash in the operational cash of the National Bank of Tajikistan and credit financial organizations. The Report is submitted daily no later than 15:00 of the next working day.
All operations carried out in the operational cash of the National Bank of Tajikistan and credit financial organizations (hereinafter - the reporting organization) are subject to coding and reflection in the report.
PROCEDURE FOR FILLING OUT THE REPORTING FORM
Statistical reporting consists of the title page, which are provided in Appendices 1 and 2 of the Instruction.
The title page of the report must indicate the date of preparation of the report in the format "day/month/year", the banking identification code (hereinafter - BIC), the taxpayer identification number (hereinafter - TIN) of the reporting organization, as well as the surname, first name, phone number and email address of the performer.
Data on the balance of cash circulation are indicated in Appendices 1 and 2 of the Instruction in the payment currency.
In Appendix 1 of the Instruction, data on the balance of cash in cash accounts at the beginning and end of each day must be indicated with the corresponding codes. When coding data, classification codes provided for in Appendices 3 and 4 of the Instruction should be used. Explanation of the columns of Appendix 1 of the Instruction is indicated in the following table:

№ Name Content 1 Code of the structural unit Identification code of the head office or another reporting structural unit, established by the reporting entity itself 2 Account Number Specified according to Appendix 3 of the Instruction 3 Personal Account Number Full number of the cash account is specified 4 Currency Code Payment currency is specified according to Appendix 4 of the Instruction 5 Balance at the beginning of the day Balances of funds in the cash account before the start of the reporting period are indicated 6 Balance at the end of the day Balances of funds in the cash account at the end of the reporting period are indicated

In Appendix 2 of the Instruction, information on individual operations on cash circulation for cash accounts is indicated, with the corresponding codes. When coding data, classification codes indicated in Appendices 4, 5, 6 and 7 of the Instruction are used. Description of the columns of Appendix 2 of the Instruction is indicated in the following table:

№ Name Content 1 Serial number Serial number of operation records 2 Specific operation number Unique number identifying the operation for the reporting period 3 Identification code of the reporting structural unit Identification code of the head office or another reporting structural unit, established by the reporting entity itself 4 Identification code of the reporting counterparty structural unit Identification code of the reporting structural unit, which is the correspondent in the transaction, only for internal operations of the reporting entity 5 TIN of the legal entity Taxpayer identification number of the legal entity, which is considered the corresponding party to the transaction 6 Account Number Specified according to Appendix 3 of the Instruction 7 Personal Account Number Full number of the cash account is specified 8 Correspondent Account Number Full number of the correspondent account, which is the correspondent for operations with the main account 9 Currency Code Specified according to Appendix 4 of the Instruction 10 Operation Code Specified according to Appendix 5 of the Instruction 11 Debit The amount of the operation carried out on the debit of the main account is indicated 12 Credit The amount of the operation carried out on the credit of the main account is indicated 13 Region Code Specified according to Appendix 6 of the Instruction 14 Client Sector Code Specified according to Appendix 7 of the Instruction

Entries in the columns "Operation Identification Code", "Contract/Document Number" and "Identification Code of the Structural Unit" of Appendix 2 of the Instruction must have the following characteristics:

unified within the framework of reporting on the forms of reporting of the National Bank of Tajikistan;
with time provide the ability to identify (detect) operations in the internal systems of the organization.

PROCEDURE AND DEADLINES FOR SUBMITTING REPORTS
The Report must be submitted through the "Single Window" information portal of the National Bank of Tajikistan (hereinafter - "Single Window" portal) in the established manner, sequentially for each reporting day.
The report submitted through the "Single Window" portal must contain the electronic digital signature (hereinafter - EDS) of the head of the reporting organization or an authorized person.
The "Single Window" portal allows for additional verification of reporting data during the reporting period. The system checks the correctness and structure of the entered data, notifies of errors and allows them to be corrected. The reporting organization can replace the submitted reporting before its electronic signing.
The reporting organization can replace the submitted report after its electronic signature only with the permission of the authorized persons of the National Bank of Tajikistan.
The report is considered accepted only after successful completion of data structure checks, other additional checks and signing it with an electronic signature.
PROCEDURE FOR USING THE ELECTRONIC DIGITAL SIGNATURE
The "Single Window" portal (hereinafter the EO information system) is an information system owned by the National Bank of Tajikistan (hereinafter - NBT). The EO information system is used by NBT as one of the methods of communication for interaction with credit financial organizations (hereinafter - CFO). This system is intended for providing, processing, receiving and auditing statistical reports in the form of electronic documents certified by an electronic digital signature (hereinafter - EDS) in real-time (on-line) or with a technical delay (off-line).
The basis of the proposed option is an asymmetric cryptography algorithm. Asymmetry of the roles of sender and receiver in the EDS scheme requires the presence of two interrelated electronic keys:

private key (signature key);
public key (signature verification key).

The EDS system includes two procedures:

signature procedure;
signature verification procedure.

In the signature procedure, the sender's private key is used, and in the signature verification procedure - the sender's public key.
Each set of data submitted for signature forms a unique hash sum, that is, all values of the fields of the electronic document are hashed. This hash function of the EO information system is sensitive to any changes in the signed data. This means that for any attempts to change data after EDS operations, the system will respond with a message about a violation of the integrity of the provided data.
In the case of authorized editing of already signed data, the EO information system forms a copy of the primary version of the report for making corrections. The original primary version of the report is blocked for any editing actions.
In the event that editing data does not lead to a change in data (that is, search or error, absence of data, repeated attempts to enter data, return to the original value), then the formed hash sum will correspond to the primary option, but will differ in the time of creation of the electronic signature.
In the event that the modified version is not a repeat of previously transmitted data (that is, the data were changed), a new hash code is formed, which differs unequivocally from the first option.
The EO information system is equipped with a software module intended for managing electronic signature keys and cryptographic protection. The functions of the electronic key management subsystem include:

generation, testing, accounting and distribution of electronic keys;
control over the storage and destruction of electronic keys;
control over the introduction and replacement of electronic keys;
maintenance of the database of open electronic keys;
control over the introduction and replacement of digital signature keys.

Exchange of electronic documents between NBT and CFO is carried out via international Internet channels.
NBT receives data in the form of an electronic document certified by EDS, around the clock through the EO information system from any Internet access point.
Data are considered received by the NBT side from the moment of receipt by the CFO of a message from NBT about the registration of data in the database (DB). In the event of failures in the operation of the electronic communication channel used by the CFO, at the time of sending data and in the absence of confirmation from NBT, the EO portal reports non-acceptance of the report.
Sequence of status assignment:

the corresponding report performer enters the necessary data, the EO information system holds the status at the time of data entry as "Draft";
after completing the information entry operations, the performer sets the status "Pending Verification";
the status "Pending Verification" can only be changed by the supervisor, who checks the data for relevance and has the right to set the status "Sent for Signature" to carry out EDS operations;
after carrying out EDS operations, the data receive the status "Signed and Sent to NBT", which is assigned by the system automatically;
after the data receive the status "Signed and Sent to NBT", CFO employees do not have the right to enter changes into the provided data;
the NBT supervisor conducts a verification operation and if the data are correct, sets the status "Accepted", in case changes are required, he assigns the status "Return for Editing" (In the latter case, for the performer in the institution, the system automatically generates a copy of the data with a serial number and the status "draft", the primary version of the data is assigned the status "Rejected" and they are not available for further editing);
the NBT auditor has the right to view data with the status "Accepted" and set an additional status "Passed Audit".

Status of Reporting Data Operation Name Report Status Data entry/editing by performer Draft Data verification by supervisor Pending Verification Data verified and signed by supervisor Sent for Signature Data ready for submission to NBT Signed and Sent to NBT Data verified by NBT supervisor Accepted by NBT Data requiring re-check Return for Editing Verified by NBT auditor Passed NBT Audit Report returned due to incorrect data Rejected

Appendix 1 to Instruction No. 265 on filling out the statistical reporting form 1-ODN "Report on Cash Circulation"

Date: _________; Banking Identification Code (BIC): ________; Taxpayer Identification Number (TIN) _________; Performer: _________; Phone: ___________; Email Address: __________.

Table 1. Information on cash balances in accounts at the beginning and end of the reporting day Code of the structural unit | Account Number | Personal Account Number | Currency Code | Balance at the beginning of the day | Balance at the end of the day 1 | 2 | 3 | 4 | 5 | 6

Appendix 2 to Instruction No. 265 on filling out the statistical reporting form 1-ODN "Report on Cash Circulation"

Table 2. Information on cash circulation by bank accounts No. | Operation Identification Number | Identification Code of the Reporting Structural Unit | Identification Code of the Reporting Counterparty Structural Unit | TIN of the Legal Entity | Account Number | Personal Account Number | Correspondent Account Number | Currency Code | Operation Code | Debit | Credit | Region Code | Client Sector Code 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14

Appendix 3 to Instruction No. 265 on filling out the statistical reporting form 1-ODN "Report on Cash Circulation" Reference Book "Cash Account" List of cash accounts used when preparing the statistical reporting form 1-ODN "Report on Cash Circulation".

Appendix 4 to Instruction No. 265 on filling out the statistical reporting form 1-ODN "Report on Cash Circulation" Reference Book "Currency Code by Operation" Currency codes are presented based on the international standard ISO 4217-003-97 "Codes for the representation of currencies and funds", developed by the International Organization for Standardization. The object of classification of codes are national currencies, monetary units of countries and territories, sovereign states or other territories having political, economic, geographical and historical features.