Accounting Rules for Credit Organizations: Chart of Accounts

"Registered"
By the Ministry of Justice of the Republic of Tajikistan No. 587 dated "1" September 2010 "Approved" By the Resolution of the Board of the National Bank of Tajikistan No. 181 dated "30" June 2010 "Registered" By the Ministry of Justice of the Republic of Tajikistan No. 587 "a" dated "31" May 2011 "Approved" amendment and addition By the Resolution of the Board of the National Bank of Tajikistan No. 53 dated "31" March 2011 "Registered" By the Ministry of Justice of the Republic of Tajikistan No. 587 "b" dated "14" February 2012 "Approved" amendment and addition By the Resolution of the Board of the National Bank of Tajikistan No. 36 dated "10" February 2012 "Registered" By the Ministry of Justice of the Republic of Tajikistan No. 587 "c" dated "11" December 2017 "Approved" amendment and addition By the Resolution of the Board of the National Bank of Tajikistan No. 149 dated "08" November 2017 Accounting Rules for Credit Organizations CHART OF ACCOUNTS Account Number Account Name 10000 ASSETS 10100 CASH AND OTHER CASH DOCUMENTS 10101 Cash - national currency 10103 In ATMs - national currency 10105 Cash - foreign currency 10107 In ATMs - foreign currency 10109 Checks and other cash documents 10111 Money in transit - national currency 10115 Money in transit - foreign currency 10117 Cash in other structural subdivisions - national currency

10119 Cash in other structural subdivisions - foreign currency 10121 Traveler's checks 10131 Gold in bars 10300 TO BE RECEIVED FROM THE NATIONAL BANK OF TAJIKISTAN 10301 Correspondent account in NBT - national currency 10305 Correspondent account in NBT - foreign currency 10309 Mandatory reserves in NBT - national currency 10311 Mandatory reserves in NBT - foreign currency 10315 Other accounts in national currency 10317 Other accounts in foreign currency 10500 CORRESPONDENT ACCOUNTS FOR PAYMENT 10501 Correspondent accounts of banks in Tajikistan - national currency 10505 Correspondent accounts of banks in Tajikistan - foreign currency 10507 Correspondent accounts of banks abroad - national currency 10509 Correspondent accounts of banks abroad - foreign currency 10510 TIME DEPOSITS 10511 Time deposits of banks in Tajikistan - national currency 10513 Time deposits of banks in Tajikistan - foreign currency 10515 Time deposits of banks abroad - national currency 10517 Time deposits of banks abroad - foreign currency 10518 TIME DEPOSITS OF NON-BANK CREDIT ORGANIZATIONS 10519 Time deposits of non-bank credit organizations in Tajikistan - national currency 10521 Time deposits of non-bank credit organizations in Tajikistan - foreign currency 10530 INTERBANK LOANS RECEIVABLE 10531 Interbank loans of banks in Tajikistan - national currency 10533 Interbank loans of banks in Tajikistan - foreign currency 10535 Interbank loans of banks abroad - national currency 10537 Interbank loans of banks abroad - foreign currency 10539 Interbank loans of non-bank credit organizations in Tajikistan - national currency 10541 Interbank loans of non-bank credit organizations in Tajikistan - foreign currency

10543 Interbank loans of non-bank credit organizations abroad

• national currency
  10545 Interbank loans of non-bank credit organizations abroad
• foreign currency
  10550 SUBORDINATED LOANS
  10551 Subordinated loans of banks in Tajikistan - national currency 10553 Subordinated loans of banks in Tajikistan - foreign currency 10555 Subordinated loans of banks abroad - national currency 10557 Subordinated loans of banks abroad - foreign currency 10559 Subordinated loans of non-bank credit organizations in Tajikistan - national currency 10561 Subordinated loans of non-bank credit organizations in Tajikistan - foreign currency 10570 LOANS RECEIVABLE BASED ON REPO 10571 Loans based on REPO - national currency 10573 Loans based on REPO - foreign currency 10590 FROM NON-BANK CREDIT ORGANIZATIONS 10591 From non-bank credit organizations in Tajikistan - national currency 10593 From non-bank credit organizations in Tajikistan - foreign currency 10595 From non-bank credit organizations abroad - national currency 10597 From non-bank credit organizations abroad - foreign currency 10700 LEASING AND OVERDRAFT 10701 Financial leasing - national currency 10703 Financial leasing - foreign currency 10705 Overdue financial leasing - national currency 10707 Overdue financial leasing - foreign currency 10709 Financial leasing in litigation process - national currency 10711 Financial leasing in litigation process - foreign currency 10713 Restructured financial leasing - national currency

10715 Restructured financial leasing - foreign currency 10717 Restructured overdue financial leasing - national currency 10719 Restructured overdue financial leasing - foreign currency 10721 Restructured financial leasing in litigation process - national currency 10723 Restructured financial leasing in litigation process - foreign currency 10737 Special fund for financial leasing - national currency 10739 Special fund for financial leasing - foreign currency 10741 Overdraft of commercial enterprises - national currency 10743 Overdraft of commercial enterprises - foreign currency 10745 Overdraft of agricultural enterprises - national currency 10747 Overdraft of agricultural enterprises - foreign currency 10749 Overdraft of state enterprises - national currency 10751 Overdraft of state enterprises - foreign currency 10752 Overdraft of entrepreneurs - national currency 10753 Overdraft of individuals - national currency 10754 Overdraft of entrepreneurs - foreign currency 10755 Overdraft of individuals - foreign currency 10757 Other overdrafts - national currency 10759 Other overdrafts - foreign currency 10761 Overdue overdraft of commercial enterprises - national currency 10763 Overdue overdraft of commercial enterprises - foreign currency 10765 Overdue overdraft of agricultural enterprises - national currency 10767 Overdue overdraft of agricultural enterprises - foreign currency 10769 Overdue overdraft of state enterprises - national currency 10771 Overdue overdraft of state enterprises - foreign currency

10772 Overdue overdraft of entrepreneurs - national currency 10773 Overdue overdraft of individuals - national currency 10774 Overdue overdraft of entrepreneurs - foreign currency 10775 Overdue overdraft of individuals - foreign currency 10777 Other overdue overdrafts - national currency 10779 Other overdue overdrafts - foreign currency 10781 Special fund for overdraft of commercial enterprises - national currency 10783 Special fund for overdraft of commercial enterprises - foreign currency 10785 Special fund for overdraft of agricultural enterprises - national currency 10787 Special fund for overdraft of agricultural enterprises - foreign currency 10789 Special fund for overdraft of state enterprises - national currency 10791 Special fund for overdraft of state enterprises - foreign currency 10792 Special fund for overdraft of entrepreneurs - national currency 10793 Special fund for overdraft of individuals - national currency 10794 Special fund for overdraft of entrepreneurs - foreign currency 10795 Special fund for overdraft of individuals - foreign currency 10797 Other special fund for overdraft - national currency 10799 Other special fund for overdraft - foreign currency 10900 LOANS 10901 Loans to commercial enterprises - national currency 10903 Loans to commercial enterprises - foreign currency 10905 Loans to agricultural enterprises - national currency 10907 Loans to agricultural enterprises - foreign currency 10909 Loans to state enterprises - national currency 10911 Loans to state enterprises - foreign currency 10912 Loans to entrepreneurs - national currency 10913 Loans to individuals - national currency 10914 Loans to entrepreneurs - foreign currency 10915 Loans to individuals - foreign currency

10917 Overdue loans to state enterprises - national currency 10919 Overdue loans to commercial enterprises - national currency 10921 Overdue loans to agricultural enterprises - national currency 10922 Overdue loans to entrepreneurs - national currency 10923 Overdue loans to individuals - national currency 10925 Other loans - national currency 10927 Other loans - foreign currency 10929 Overdue loans to state enterprises - foreign currency 10931 Overdue loans to commercial enterprises - foreign currency 10933 Overdue loans to agricultural enterprises - foreign currency 10934 Overdue loans to entrepreneurs - foreign currency 10935 Overdue loans to individuals - foreign currency 10937 Other overdue loans - national currency 10939 Other overdue loans - foreign currency 10943 Loans to state enterprises in litigation process - national currency 10945 Loans to commercial enterprises in litigation process - national currency 10947 Loans to agricultural enterprises in litigation process - national currency 10948 Loans to entrepreneurs in litigation process - national currency 10949 Loans to individuals in litigation process - national currency 10951 Other loans in litigation process - national currency 10957 Loans to state enterprises in litigation process - foreign currency 10959 Loans to commercial enterprises in litigation process - foreign currency 10961 Loans to agricultural enterprises in litigation process - foreign currency 10962 Loans to entrepreneurs in litigation process - foreign currency

10963 Loans to individuals in litigation process - foreign currency 10965 Other loans in litigation process - foreign currency 10969 Special fund for loans and interbank placements in Tajikistan - national currency 10971 Special fund for loans and interbank placements in Tajikistan - foreign currency 10973 Special fund for loans and interbank placements abroad

• national currency
  10975 Special fund for loans and interbank placements abroad
• foreign currency
  10977 Special fund for loans to state enterprises - national currency 10979 Special fund for loans to state enterprises - foreign currency 10981 Special fund for loans to commercial enterprises - national currency 10983 Special fund for loans to commercial enterprises - foreign currency 10985 Special fund for loans to agricultural enterprises - national currency 10987 Special fund for loans to agricultural enterprises - foreign currency 10988 Special fund for loans to entrepreneurs - national currency 10989 Special fund for loans to individuals - national currency 10990 Special fund for loans to entrepreneurs - foreign currency 10991 Special fund for loans to individuals - foreign currency 10993 Special fund for other loans - national currency 10995 Special fund for other loans - foreign currency 11100 RESTRUCTURED LOANS 11101 Restructured loans to commercial enterprises
• national currency
  11103 Restructured loans to commercial enterprises - foreign currency 11105 Restructured loans to agricultural enterprises - national currency

11107 Restructured loans to agricultural enterprises - foreign currency 11109 Restructured loans to state enterprises - national currency 11111 Restructured loans to state enterprises - foreign currency 11112 Restructured loans to entrepreneurs - national currency 11113 Restructured loans to individuals - national currency 11114 Restructured loans to entrepreneurs - foreign currency 11115 Restructured loans to individuals - foreign currency 11117 Restructured overdue loans to state enterprises - national currency 11119 Restructured overdue loans to commercial enterprises - national currency 11121 Restructured overdue loans to agricultural enterprises - national currency 11122 Restructured overdue loans to entrepreneurs - national currency 11123 Restructured overdue loans to individuals - national currency 11125 Restructured other loans - national currency 11127 Restructured other loans - foreign currency 11129 Restructured overdue loans to state enterprises - foreign currency 11131 Restructured overdue loans to commercial enterprises - foreign currency 11133 Restructured overdue loans to agricultural enterprises - foreign currency 11134 Restructured overdue loans to entrepreneurs - foreign currency 11135 Restructured overdue loans to individuals - foreign currency 11137 Restructured overdue other loans - national currency 11139 Restructured overdue other loans - foreign currency 11141 Restructured loans to state enterprises in litigation process - national currency

11143 Restructured loans to commercial enterprises in litigation process - national currency 11145 Restructured loans to agricultural enterprises in litigation process - national currency 11146 Restructured loans to entrepreneurs in litigation process - national currency 11147 Restructured loans to individuals in litigation process - national currency 11149 Restructured other loans in litigation process - national currency 11153 Restructured loans to state enterprises in litigation process - foreign currency 11155 Restructured loans to commercial enterprises in litigation process - foreign currency 11157 Restructured loans to agricultural enterprises in litigation process - foreign currency 11158 Restructured loans to entrepreneurs in litigation process - foreign currency 11159 Restructured loans to individuals in litigation process - foreign currency 11161 Restructured other loans in litigation process - foreign currency 11177 Special fund for restructured loans to state enterprises - national currency 11179 Special fund for restructured loans to state enterprises - foreign currency 11181 Special fund for restructured loans to commercial enterprises - national currency 11183 Special fund for restructured loans to commercial enterprises - foreign currency 11185 Special fund for restructured loans to agricultural enterprises - national currency 11187 Special fund for restructured loans to agricultural enterprises - foreign currency 11188 Special fund for restructured loans to entrepreneurs - national currency 11189 Special fund for restructured loans to individuals

• national currency

11190 Special fund for restructured loans to entrepreneurs - foreign currency 11191 Special fund for restructured loans to individuals

• foreign currency
  11193 Special fund for restructured other loans - national currency 11195 Special fund for restructured other loans - foreign currency 11300 MORTGAGE LOANS 11301 Mortgage loans to legal entities in national currency 11303 Mortgage loans to legal entities in foreign currency 11305 Mortgage loans to individuals in national currency 11307 Mortgage loans issued to individuals in foreign currency 11309 Restructured mortgage loans to legal entities - national currency 11311 Restructured mortgage loans to legal entities - foreign currency 11313 Restructured mortgage loans to individuals - national currency 11315 Restructured mortgage loans to individuals - foreign currency 11317 Restructured mortgage loans to legal entities in litigation process - national currency 11319 Restructured mortgage loans to legal entities in litigation process - foreign currency 11321 Restructured mortgage loans to individuals in litigation process - national currency 11323 Restructured mortgage loans to individuals in litigation process - foreign currency 11325 Overdue mortgage loans to legal entities - national currency 11327 Overdue mortgage loans to legal entities - foreign currency 11329 Overdue mortgage loans to individuals - national currency 11331 Overdue mortgage loans to individuals - foreign currency 11333 Mortgage loans to legal entities in litigation process - national currency

11335 Mortgage loans to legal entities in litigation process - foreign currency 11337 Mortgage loans to individuals in litigation process - national currency 11339 Mortgage loans to individuals in litigation process - foreign currency 11391 Special fund for mortgage loans to legal entities - national currency 11393 Special fund for mortgage loans to legal entities - foreign currency 11395 Special fund for mortgage loans to individuals - national currency 11397 Special fund for mortgage loans to individuals - foreign currency 11500 LOANS UNDER LETTERS OF CREDIT 11501 Loans under letters of credit of state enterprises - national currency 11503 Loans under letters of credit of commercial enterprises - national currency 11505 Loans under letters of credit of agricultural enterprises - national currency 11506 Loans under letters of credit of entrepreneurs - national currency 11507 Loans under other letters of credit - national currency 11509 Loans under letters of credit of leasing companies - national currency 11511 Loans under letters of credit of state enterprises - foreign currency 11513 Loans under letters of credit of commercial enterprises - foreign currency 11515 Loans under letters of credit of agricultural enterprises - foreign currency 11516 Loans under letters of credit of entrepreneurs - foreign currency 11517 Loans under other letters of credit - foreign currency 11519 Loans under letters of credit of leasing companies - foreign currency 11521 Loans under letters of credit under trust documents of state enterprises - national currency 11523 Loans under letters of credit under trust documents of commercial enterprises - national currency 11525 Loans under letters of credit under trust documents of agricultural enterprises - national currency

11526 Loans under letters of credit under trust documents to entrepreneurs - national currency 11527 Loans under other letters of credit under trust documents - national currency 11529 Loans under letters of credit under trust documents of leasing companies - national currency 11531 Loans under letters of credit under trust documents of state enterprises - foreign currency 11533 Loans under letters of credit under trust documents of commercial enterprises - foreign currency 11535 Loans under letters of credit under trust documents of agricultural enterprises - foreign currency 11536 Loans under letters of credit under trust documents to entrepreneurs - foreign currency 11537 Loans under other letters of credit under trust documents - foreign currency 11539 Loans under letters of credit under trust documents of leasing companies - foreign currency 11541 Loans under local letters of credit under trust documents of state enterprises - national currency 11543 Loans under local letters of credit under trust documents of commercial enterprises - national currency 11545 Loans under local letters of credit under trust documents of agricultural enterprises - national currency 11546 Loans under local letters of credit under trust documents to entrepreneurs - national currency 11547 Loans under other local letters of credit under trust documents - national currency 11549 Loans under local letters of credit under trust documents of leasing companies - national currency 11551 Loans under overdue letters of credit of state enterprises - national currency 11553 Overdue loans under letters of credit of commercial enterprises - national currency 11555 Overdue loans under letters of credit of agricultural enterprises - national currency 11556 Loans under overdue letters of credit of entrepreneurs - national currency 11557 Overdue loans under other letters of credit - national currency

11559 Loans under overdue letters of credit of leasing companies - national currency 11561 Loans under overdue letters of credit of state enterprises - foreign currency 11563 Loans under overdue letters of credit of commercial enterprises

• foreign currency
  11565 Loans under overdue letters of credit of agricultural enterprises - foreign currency 11566 Loans under overdue letters of credit of entrepreneurs - foreign currency 11567 Loans under overdue other letters of credit - foreign currency 11569 Loans under overdue letters of credit of leasing companies - foreign currency 11571 Loans under letters of credit of state enterprises in litigation process - national currency 11573 Loans under letters of credit of commercial enterprises in litigation process - national currency 11575 Loans under letters of credit of agricultural enterprises in litigation process - national currency 11576 Loans under letters of credit of entrepreneurs in litigation process - national currency 11577 Loans under other letters of credit in litigation process - national currency 11579 Loans under letters of credit of leasing companies in litigation process - national currency 11581 Loans under letters of credit of state enterprises in litigation process - foreign currency 11583 Loans under letters of credit of commercial enterprises in litigation process - foreign currency 11585 Loans under letters of credit of agricultural enterprises in litigation process - foreign currency 11586 Loans under letters of credit of entrepreneurs in litigation process - foreign currency 11587 Loans under other letters of credit in litigation process - foreign currency 11589 Loans under letters of credit of leasing companies in litigation process - foreign currency 11591 Special fund - loans under letters of credit of state enterprises

11593 Special fund - loans under letters of credit of commercial enterprises 11595 Special fund - loans under letters of credit of agricultural enterprises 11596 Special fund - loans under letters of credit of entrepreneurs 11597 Special fund - loans under other letters of credit 11599 Special fund -