Decision of the Management of the Central Bank of the Republic of Uzbekistan, registered on 03.07.2019, registration number 1602-3

Date of entry into force

03.07.2019

All

25.04.2023

03.07.2019

Form

Russian

Uzbek

O’zb

Uzbek|Russian

Document lost force 25.04.2023

[OKOZ: 1.07.00.00.00 Legislation on finance and credit. Banking activity / 07.21.00.00 Banking activity / 07.21.17.00 Accounting and reporting in banks]

[TSZ: 1. Finance / Banks and other credit institutions. Loans]

Decision of the Management of the Central Bank of the Republic of Uzbekistan

On amendments and additions to the rules for accounting of cash operations in banks of the Republic of Uzbekistan

Registered by the Ministry of Justice of the Republic of Uzbekistan on 3 July 2019, registration number 1602-3

This decision is based on the Management of the Central Bank of the Republic of Uzbekistan’s decision No. 4/7 of 7 March 2023 (registration number 3428, 20.04.2023) which has lost its force.

Pursuant to the laws of the Republic of Uzbekistan “Law on the Central Bank of the Republic of Uzbekistan” and “Law on Banks and Banking Activities”, the Management of the Central Bank of the Republic of Uzbekistan decides:

1. To amend and add to the rules for accounting of cash operations in banks of the Republic of Uzbekistan in accordance with the annex to the Management’s Decision No. 13/6 dated 15 June 2006 (registration number 1602, 24 July 2006) (Collection of Legislative Acts of the Republic of Uzbekistan, 2006, No. 30, Article 299).
2. This decision shall enter into force from the day of its official announcement.

Chairman of the Central Bank M. NURMURATOV

Tashkent city,

8 June 2019,

No. 13/12

Annex to the Decision of the Management of the Central Bank of the Republic of Uzbekistan dated 8 June 2019 No. 13/12

Amendments and additions to the rules for accounting of cash operations in banks of the Republic of Uzbekistan

1. In items [1], [2], [32], [33], [42] and in clause 47, replace the wording “10111 — ‘Cash in operational cash desks not located in a bank building’” with “10111 — ‘Cash in operational cash desks’”.
2. In clause [2] replace the wording “16309 — ‘Calculated interest on loans’” with “16309 — ‘Calculated interest on loans that must be received’”.
3. In items [3] and [31] replace the wording “10111 — ‘Cash in operational (operational) cash desks not located in a bank building’” with “10111 — ‘Cash in operational cash desks’”.
4. Fill in clauses 411–414 with the following content:

411. When online cash collection operations are performed using an automated deposit machine:

a) if the service is provided to a client in this bank branch: Debit 10107 — “Cash in ATMs” Credit 202XX — “Deposits held until demanded” Credit 45294 — “Revenues from other provided services and commissions” (in cases contemplated in the contract)

b) if the service is provided to a client in another branch of this bank: Debit 10107 — “Cash in ATMs” Credit 29804 — “Cash inflows and checks collected from other bank clients” Credit 45294 — “Revenues from other provided services and commissions” (in cases contemplated in the contract) Debit 29804 — “Cash inflows and checks collected from other bank clients” Credit 202XX — “Deposits held until demanded”

c) if the service is provided to a client in a branch of another bank: Debit 10107 — “Cash in ATMs” Credit 29804 — “Cash inflows and checks collected from other bank clients” Credit 45294 — “Revenues from other provided services and commissions” (in cases contemplated in the contract) Debit 29804 — “Cash inflows and checks collected from other bank clients” Credit 202XX — “Deposits held until demanded”.

412. When cash is deposited into the national‑currency plastic cards of natural persons using an automated deposit machine:

a) if the service is provided to a client in this bank branch:
Debit 10107 — “Cash in ATMs”
Credit 23116 — “Transit accounts for amounts to be transferred to natural persons’ plastic cards for cash” Credit 45294 — “Revenues from other provided services and commissions” (in cases contemplated in the contract) Debit 23116 — “Transit accounts for amounts to be transferred to natural persons’ plastic cards for cash” Credit 22617 — “Obligations related to pensioners’ plastic cards” or 22618 — “Obligations related to natural persons’ plastic cards”

b) if the service is provided to a client in another branch of this bank:
Debit 10107 — “Cash in ATMs”
Credit 22214 — “Amounts payable for payments made from plastic cards to head office/branches” Credit 45294 — “Revenues from other provided services and commissions” (in cases contemplated in the contract) Debit 16113 — “Amounts to be received for payments made from plastic cards from head office/branch” Credit 23116 — “Transit accounts for amounts to be transferred to natural persons’ plastic cards for cash” Debit 23116 — “Transit accounts for amounts to be transferred to natural persons’ plastic cards for cash” Credit 22617 — “Obligations related to pensioners’ plastic cards” or 22618 — “Obligations related to natural persons’ plastic cards” Debit 22214 — “Amounts payable for payments made from plastic cards to head office/branches” Credit 16113 — “Amounts to be received for payments made from plastic cards from head office/branch”

c) if the service is provided to a client in a branch of another bank:
Debit 10107 — “Cash in ATMs”
Credit 21014 — “Amounts payable to other banks for payments made from plastic cards” Credit 45294 — “Revenues from other provided services and commissions” (in cases contemplated in the contract) Debit 10513 — “Amounts to be received from other banks for payments made from plastic cards” Credit 23116 — “Transit accounts for amounts to be transferred to natural persons’ plastic cards for cash” Debit 23116 — “Transit accounts for amounts to be transferred to natural persons’ plastic cards for cash” Credit 22617 — “Obligations related to pensioners’ plastic cards” or 22618 — “Obligations related to natural persons’ plastic cards” Debit 21014 — “Amounts payable to other banks for payments made from plastic cards” Credit 10513 — “Amounts to be received from other banks for payments made from plastic cards”.

413. When the credit of natural persons is paid using an automated deposit machine:

a) if the service is provided to a client in this bank branch:
Debit 10107 — “Cash in ATMs”
Credit 29801 — “Accounts with clients” or 22812 — “Future period interest income” Debit 29801 — “Accounts with clients” Credit the client’s loan account or 16309 — “Calculated interest on loans that must be received” or 16377 — “Contractually calculated interest that has not been paid within the term” Debit 22812 — “Future period interest income” Credit 4XXXX — “Relevant income account”

b) if the service is provided to a client in another branch of this bank:
Debit 10107 — “Cash in ATMs”
Credit 29801 — “Accounts with clients”
Debit 29801 — “Accounts with clients”
Credit 29801 — “Accounts with clients” (credit received by the branch) Debit 29801 — “Accounts with clients” (credit received by the branch) Credit the client’s loan account or 16309 — “Calculated interest on loans that must be received” or 16377 — “Contractually calculated interest that has not been paid within the term” or 22812 — “Future period interest income” Debit 22812 — “Future period interest income” Credit 4XXXX — “Relevant income account”.

414. When other payments are made using an automated deposit machine: Debit 10107 — “Cash in ATMs” Credit 29801 — “Accounts with clients” Debit 29801 — “Accounts with clients” Credit the accounts of the payees.

(Legal documents information national database, 03.07.2019, No. 10/19/1602-3/3370)