Rule · CBU · 26 Apr 2013 · 9/4
Banks must update their accounting guidance by replacing specific clauses in the 2008 Resolution No. 11/5, including deleting "credit unions" from Appendix 1 and "them" from paragraph 156. Banks must also supplement paragraph 31 to exempt micro-enterprises from signature sample submissions and amend paragraph 46 to require memorial orders for partial overdue payments to display the payment document's number, date, and initial amount.
CENTRAL BANK OF THE REPUBLIC OF UZBEKISTAN
BOARD
RESOLUTION
On Amendments and Additions to the Guidance on Accounting and Organization of Accounting Work in Banks of the Republic of Uzbekistan
Registered by the Ministry of Justice of the Republic of Uzbekistan on May 22, 2013, Registration No. 1834-2
In accordance with the Laws of the Republic of Uzbekistan "On the Central Bank of the Republic of Uzbekistan" (Information Bulletin of the Oliy Majlis of the Republic of Uzbekistan, 1995, No. 12, Article 247) and "On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan" (Collection of Legislative Acts of the Republic of Uzbekistan, 2013, No. 1, Article 1), the Board of the Central Bank of the Republic of Uzbekistan resolves:
Amendments and additions to the Annex are made to the Guidance on Accounting and Organization of Accounting Work in Banks of the Republic of Uzbekistan, approved by Resolution No. 11/5 of the Board of the Central Bank of the Republic of Uzbekistan dated May 3, 2008 (Registration No. 1834, July 11, 2008) (Collection of Legislative Acts of the Republic of Uzbekistan, 2008, No. 28, Article 276), in accordance with the Annex.
This resolution enters into force from the date of its official publication.
Acting Chairman of the Central Bank U. MUSTAFAYEV
Tashkent,
April 26, 2013,
No. 9/4
Collection of Legislative Acts of the Republic of Uzbekistan, 2013
*
Document as of May 27, 2013
No. 21 (573) — 25 — Article 276
ANNEX
to Resolution No. 9/4 of the Board of the Central Bank of the Republic of Uzbekistan dated April 26, 2013
Amendments and Additions Being Made to the Guidance on Accounting and Organization of Accounting Work in Banks of the Republic of Uzbekistan
The eighth sub-paragraph of paragraph 5 shall be stated in the following wording:
"general ledger — a list of second-level accounts in the chart of accounts;".
Sub-paragraph "a" of paragraph 31 shall be supplemented with the words "(submission of a signature sample of a person performing accounting and financial management functions for micro-enterprises is not required)".
Paragraph 46 shall be stated in the following wording:
"46. In the 'Purpose of Payment' column of software-generated memorial orders for partial payment of overdue payment documents (payment requests entered into card file No. 2, payment orders, and collection orders), the number, date, and initial amount of the payment document must be indicated.".
The word "them" shall be deleted from paragraph 156.
The words ", credit unions" shall be deleted from paragraph 7 of Appendix 1 to the Guidance.
Collection of Legislative Acts of the Republic of Uzbekistan, 2013
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“and "On Amendments and Additions to Certain Legislative Acts of the Republic of Uzbekistan" (Collection of Legislative Acts of the Republic of Uzbekistan, 2013, No. 1, Article 1)”
“In accordance with the Laws of the Republic of Uzbekistan "On the Central Bank of the Republic of Uzbekistan" (Information Bulletin of the Oliy Majlis of the Republic of Uzbekistan, 1995, No. 12, Article 247)”
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