Decision of the Management of the Central Bank of the Republic of Uzbekistan, registered on 05.08.2015, registration number 1885-1

Effective date

10.08.2015

All

25.04.2023

10.08.2015

Form

Russian | Uzbek | O’zb | Uzbek|Russian
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Document lost its force 25.04.2023 |

OKOZ:

1. 1.07.00.00.00 Legislation on finance and credit. Banking activity / 07.25.00.00 Securities issuance / 07.25.06.00 Placement of securities;
2. 2.21.00.00.00 Complex‑type documents for amendments and additions / 21.04.00.00 Framework normative‑legal documents]

TSZ:

1. State and society structure / Legislative initiative. Norm creation activity;
2. Finance / Securities. Securities market

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

Decision

On introducing amendments to the instruction on accounting for operations with securities in commercial banks

[Registered by the Ministry of Justice of the Republic of Uzbekistan on 5 August 2015, registration number 1885-1]

This decision is primarily void as it has lost its force according to the Management of the Central Bank of the Republic of Uzbekistan's decision of 4/7 dated 7 March 2023 titled “Finding certain framework normative‑legal documents adopted by the Central Bank of the Republic of Uzbekistan to have lost their force” (registration number 3428, 20.04.2023).

In accordance with the laws of the Republic of Uzbekistan “[On the Central Bank of the Republic of Uzbekistan]”, “[On Banks and Banking Activity]”, “[On Accounting]”, and “[On the Securities Market]”, the Management of the Central Bank of the Republic of Uzbekistan decides:

1. Amendments shall be made to the instruction on accounting for operations with securities in commercial banks, as approved by the Management of the Central Bank of the Republic of Uzbekistan's decision No. 28/4 dated 13 December 2008 (registration number 1885, 19 January 2009) (Collection of Legal Acts of the Republic of Uzbekistan, 2009, No. 4, Article 27), in accordance with the annex to the instruction on accounting for operations with securities in commercial banks.
2. This decision shall enter into force on the day it is officially announced.

Chairman of the Central Bank F. MULLAJONOV

Tashkent city,

22 July 2015,

No. 19/12

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Annex to the Decision No. 19/12 of the Management of the Central Bank of the Republic of Uzbekistan dated 22 July 2015

AMENDMENTS TO THE INSTRUCTION ON ACCOUNTING FOR OPERATIONS WITH SECURITIES IN COMMERCIAL BANKS

1. The preamble shall be stated in the following wording:

“This Instruction, in accordance with the laws of the Republic of Uzbekistan ‘On the Central Bank of the Republic of Uzbekistan’, ‘On Banks and Banking Activity’, ‘On Accounting’, and ‘On the Securities Market’, determines the procedure for reflecting in the accounting records the issuance of securities by commercial banks, brokerage operations in the securities market, and operations related to securities under term contracts.”

2. Clause 1 shall be stated in the following wording:

“1. After the securities issuance has been entered in the state register, the following accounting entry shall be made based on the copy of the decision on securities issuance provided to the issuing bank:

Dt 90329 – ‘Bank’s securities without documents’;

Ct 96314 – ‘Bank’s securities counter‑account’.”

3. In clause 4, the first subparagraph shall be stated in the following wording:

“When the payment has been fully received and the transaction is executed, based on the relevant copy obtained from the deposit slip confirming the transfer of ownership of the shares, the following accounting entries shall be made simultaneously:”

g) for placed shares:

Dt 96314 – ‘Bank’s securities counter‑account’;

Ct 90329 – ‘Bank’s securities without documents’.

4. In clause 6, sub‑paragraph “b” shall be stated in the following wording:

“b) when shares are sold, based on the relevant copy obtained from the deposit slip confirming the transfer of ownership of the shares:

Dt 29830 – ‘Deposits for payment of subscription for shares’ – for the payment amount;

Ct 30315 – ‘Issued authorized capital – Preferred’ or

Ct 30318 – ‘Issued authorized capital – Common’ – for the nominal value of the share;

Ct 30603 – ‘Additional capital’ – for the positive difference between the payment amount and the nominal value.”

(Collection of Legal Acts of the Republic of Uzbekistan, 2015, No. 31, Article 423)