Approval of the Chart of Accounts for Accounting in Commercial Banks

Resolution of the Board of the Central Bank of the Republic of Uzbekistan, registered on November 26, 2021, registration number 3336

Date of entry into force

27.02.2022

All

30.06.2026

22.07.2025

06.02.2024

12.06.2023

25.04.2023

01.08.2022

27.02.2022

View

Russian
Uzbek
Uzb
Uzb|Russian

[
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;
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.22.00.00 Lending / 07.22.03.00 Loans of Commercial Banks;
3.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.29.00.00 Accounting. Financial Reporting / 07.29.07.00 Accounting in Specific Industries]
[
TSZ:
1.
Finance / Banks and other credit institutions. Loans; 2.
Finance / Accounting]

Resolution of the Board of the Central Bank of the Republic of Uzbekistan

On Approval of the Chart of Accounts for Accounting in Commercial Banks

[Registered by the Ministry of Justice of the Republic of Uzbekistan on November 26, 2021, registration number 3336]

In accordance with the Law of the Republic of Uzbekistan "On the Central Bank of the Republic of Uzbekistan", the Board of the Central Bank of the Republic of Uzbekistan resolves:

The Chart of Accounts for Accounting in Commercial Banks
is approved in accordance with
Appendix 1.
Certain departmental normative legal documents
are recognized as having lost their force in accordance with
Appendix 2.
This decision enters into force three months after the day of its official publication.

Chairman M. NURMURATOV

Tashkent city,

November 18, 2021,

No. 20/4

Appendix 1 to the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 18, 2021, No. 20/4

APPENDIX 1

Chart of Accounts for Accounting in Commercial Banks

See previous edition.

This document establishes the unified methodological basis for organizing and maintaining accounting in commercial banks, including microfinance banks (hereinafter referred to as "bank" in the text). (amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

Chapter 1. General Description of the Chart of Accounts for Accounting in Banks

The Chart of Accounts for Accounting in Banks (hereinafter referred to as "Chart of Accounts" in the text) serves as the basis for reflecting accounting of financial transactions carried out by banks.
The Chart of Accounts consists of a list of General Ledger accounts used by banks to record, analyze, group financial transactions carried out by them, and prepare reports related to them.
In the event that the definitions of accounts do not provide for them, corrections to accounting entries are allowed for correcting errors made in accounting entries and for making corrections to accounting entries related to changes in accounting policy.
The Chart of Accounts is based on a multi-currency system of accounting, which allows reflecting accounting of all transactions in foreign currency.
Separate General Ledgers are opened for maintaining synthetic accounting for each type of currency, and Auxiliary Ledgers are opened for maintaining analytical accounting. The sum of amounts in Auxiliary Ledgers for each currency must match the sum of amounts in the corresponding balance sheet accounts of the General Ledgers.

Each financial transaction carried out by the bank is recorded in the General and Auxiliary Ledgers for the corresponding type of currency.

At the reporting date, total amounts in General Ledgers for foreign currencies are converted into national currency, and a consolidated balance sheet of the bank is prepared for all financial transactions carried out.

Accounts are coded to facilitate their maintenance in General and Auxiliary Ledgers, classification, grouping, and automation in a single system, as well as to speed up the recording of financial transactions.
Accounts in the General Ledger are coded according to the following scheme:

Account group (category):

Assets

Liabilities

Equity

Income

Expenses

Off-balance sheet accounts

Main accounts (first level) belonging to the account group

Sub-accounts (second level) belonging to the main accounts

In this regard, the following necessary conditions are taken into account in the numerical coding of accounts:

for consolidated accounts, "MM" and/or "SS" have zero digits (for example, 10000 — "Assets", 10100 — "Cash in Cashier and other payment documents");

for sub-accounts titled "Reserve for covering losses" in the "Assets" section, the number 99 is used instead of "SS".

Personal accounts in the Auxiliary Ledger are coded according to the following scheme:

CCCCC

VVV

SSSSSSSS

NNN

Sequence number of the account

Bank code or customer code

Control key

Currency code

Account

In the Chart of Accounts, the asset or liability nature of each account is clearly specified, except for some accounts that have asset-liability balances.

Asset accounts include accounts in the "Assets" and "Expenses" sections, and off-balance sheet accounts in the "Off-balance sheet accounts" section. Liability accounts include accounts in the "Liabilities", "Equity", and "Income" sections.

Counter-asset accounts are included in the "Assets" section to reflect the true value of assets, and counter-liability accounts are included in the "Liabilities" section to reflect the true value of liabilities.
Counter-asset accounts are included in the "Off-balance sheet accounts" section, which allow reflecting financial transactions using the double-entry method and providing additional control over the correctness of carried-out financial transactions.
Each second-level account in the Chart of Accounts has a definition indicating which operations to reflect on the debit and credit of the account, as well as how to maintain analytical accounting.
Analytical accounting is not specified for the "Income" and "Expenses" sections, and accounts in these sections are considered internal bank accounts. Banks independently determine the procedure for maintaining analytical accounting in these accounts based on their internal accounting policy.
Accounting of certain financial transactions carried out by banks in the accounts of the Chart of Accounts is carried out in accordance with the rules provided in the appendix to this Chart of Accounts.

Chapter 2. List of Accounts

Code — Name

10000 ASSETS

10100 Cash in Cashier and other payment documents

10101 Cash in turnover cashier

10103 Cash in currency exchange branches

10107 Cash in ATMs and other self-service equipment

10109 Cash in transit and other payment documents

10111 Cash in operational cashiers

10113 Cash in special cashiers for issuing pensions, social benefits, compensations, and other payments

See previous edition.

10198 Cash of the "Obsolete" category

(10198 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024, No. 42/20 (registration number 3336-2, February 5, 2024) — , February 6, 2024, No. 10/24/3336-2/0100)

10300 Accounts of the Bank in the Central Bank

10301 Funds to be withdrawn from the representative account in the Central Bank — Nostro

10305 Funds to be withdrawn from the representative account of the Central Bank — Vostro, overdraft

10307 Funds to be withdrawn from the Central Bank — Cash

10309 Funds to be withdrawn from the mandatory reserve account in the Central Bank

10311 Funds to be withdrawn from the Central Bank — Deposited Cash

10313 Funds to be withdrawn from the Central Bank — Payment Systems

10315 Funds to be withdrawn from the Central Bank — Central Bank Clearing System

10321 Funds to be withdrawn from the Central Bank — Overnight Deposits

10331 Funds to be withdrawn from the Central Bank — Deposits up to 1 year

10397 Funds to be withdrawn from the Central Bank — Other Deposits

10500 Funds to be withdrawn from other banks and financial institutions

10501 Funds to be withdrawn from representative accounts in other banks — Nostro

10505 Funds to be withdrawn from representative accounts of other banks — Vostro, overdraft

10507 Funds to be withdrawn from representative accounts of other banks — Cash

10511 Funds to be withdrawn from other banks regarding cash funds issued from bank cards of individuals

10513 Funds to be withdrawn from other banks regarding payments made from bank cards

10521 Accounts in other banks — Overnight Deposits

10531 Accounts in other banks — Deposits up to 1 year

10541 Accounts in other banks — Deposits for more than 1 year

10551 Accounts in financial institutions

10599 Reserve for covering possible losses — Funds to be withdrawn from other banks or financial institutions (counter-asset)

10700 Securities measured at fair value through profit or loss

10701 State Treasury Bills

10705 State Bonds

10709 Bonds and other debt securities of the Central Bank

10711 Debt securities of enterprises

10715 Eurobonds

10719 Equity securities of enterprises

See previous edition.

10723 Bonds and other debt securities of banks

(10723 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

10725 Equity securities of banks

(10725 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

10779 Other securities

10791 Discount on securities measured at fair value through profit or loss (counter-asset)

10793 Premium on securities measured at fair value through profit or loss

See previous edition.

10795 Change in fair value of securities measured at fair value through profit or loss (asset-liability)

(10795 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023, No. 4/6 (registration number 3336-1, April 20, 2023) — , April 25, 2023, No. 10/23/3336-1/0225)

10799 Reserve for covering possible losses — Securities measured at fair value through profit or loss (counter-asset)

10800 Investments in other securities measured at fair value through other comprehensive income

10801 State Treasury Bills

10805 State Bonds

10809 Bonds and other debt securities of the Central Bank

10813 Debt securities of enterprises

10817 Eurobonds

10821 Equity securities of enterprises

See previous edition.

10823 Bonds and other debt securities of banks

(10823 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

10825 Equity securities of banks

(10825 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

10879 Other securities

10889 Expenses for purchasing other securities measured at fair value through other comprehensive income

10891 Discount on investments in other securities measured at fair value through other comprehensive income (counter-asset)

10893 Premium on investments in other securities measured at fair value through other comprehensive income

See previous edition.

10895 Change in fair value of investments in other securities measured at fair value through other comprehensive income (asset-liability)

(10895 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023, No. 4/6 (registration number 3336-1, April 20, 2023) — , April 25, 2023, No. 10/23/3336-1/0225)

10899 Reserve for covering possible losses — Investments in other securities measured at fair value through other comprehensive income (counter-asset)

10900 Precious metals, stones, and coins intended for sale

10901 Precious metals

10905 Precious stones

10909 Coins

10999 Reserve for covering possible losses — Precious metals, stones, and coins intended for sale (counter-asset)

11100 Purchased receivables — Factoring

11101 Purchased receivables — Factoring

11103 Overdue purchased receivables — Factoring

11105 Purchased receivables in court proceedings — Factoring

11195 Discount on purchased receivables — Factoring (counter-asset)

11199 Reserve for covering possible losses on purchased receivables — Factoring (counter-asset)

11500 Obligations of customers under bills of exchange guaranteed by customers' letters of credit and/or trust documents

11501 Obligations of customers — Bills of exchange related to imports

11503 Obligations of customers — Letters of credit and guarantees

11505 Obligations of customers — Bills of exchange related to imports based on trust documents

11509 Obligations of customers — Local bills of exchange based on trust documents

11511 Overdue bills of exchange and acceptances related to imports

11515 Overdue local bills of exchange and acceptances

11519 Bills of exchange related to imports in court proceedings

11521 Local bills of exchange in court proceedings

11599 Reserve for covering possible losses — Bills of exchange related to imports and local bills (counter-asset)

11700 Obligations of customers under the bank's unpaid acceptances

11701 Obligations of customers under acceptances — Local

11705 Obligations of customers under acceptances — Foreign

11800 Securities purchased under REPO agreements

11801 Securities purchased from the Central Bank under REPO agreements

11803 Securities purchased from other banks under REPO agreements

11805 Securities purchased from the government under REPO agreements

11807 Securities purchased from individuals under REPO agreements

11809 Securities purchased from individual entrepreneurs under REPO agreements

See previous edition.

11811 Securities purchased from enterprises with state participation and state institutions under REPO agreements

(11811 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

11813 Securities purchased from companies with foreign investment participation under REPO agreements

(11813 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023, No. 4/6 (registration number 3336-1, April 20, 2023) — , April 25, 2023, No. 10/23/3336-1/0225)

11815 Securities purchased from private enterprises, economic societies, and companies under REPO agreements

11897 Securities purchased from other debtors under REPO agreements

11899 Reserve for covering possible losses — Securities purchased under REPO agreements (counter-asset)

11900 Short-term loans granted to the Central Bank

11901 Short-term loans granted to the Central Bank

12100 Short-term loans granted to other banks

12101 Short-term loans granted to other banks

12105 Overdue loans granted to other banks

12109 Short-term loans with restructured terms granted to other banks

12199 Reserve for covering possible losses — Short-term loans granted to other banks (counter-asset)

12300 Short-term loans granted to the Government

12301 Short-term loans granted to the Government

12305 Overdue loans granted to the Government

12309 Short-term loans with restructured terms granted to the Government

12399 Reserve for covering possible losses — Short-term loans granted to the Government (counter-asset)

12400 Short-term loans granted to budget organizations

12401 Short-term loans granted to budget organizations

12405 Overdue loans granted to budget organizations

12409 Short-term loans with restructured terms granted to budget organizations

12499 Reserve for covering possible losses — Short-term loans granted to budget organizations

12500 Short-term loans granted to individuals

12501 Short-term loans granted to individuals

See previous edition.

12502 Short-term loans granted to families included in the Social Registry

(12502 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026, No. 10/14 (registration number 3336-4, June 29, 2026) — , June 30, 2026, No. 10/26/3336-4/0651)

12503 Short-term loans granted to individuals through bank cards

12504 Short-term mortgage loans granted to individuals for purchasing housing under state programs

12505 Overdue loans granted to individuals

12509 Short-term loans with restructured terms granted to individuals

12521 Short-term loans granted to individuals under special programs

See previous edition.

12531 Short-term loans granted to self-employed individuals

12541 Short-term loans granted to self-employed individuals under special programs

(Chapter 2 was supplemented with positions 12531 and 12541 based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024, No. 42/20 (registration number 3336-2, February 5, 2024) — , February 6, 2024, No. 10/24/3336-2/0100)

12599 Reserve for covering possible losses — Short-term loans granted to individuals (counter-asset)

12600 Short-term loans granted to individual entrepreneurs

12601 Short-term loans granted to individual entrepreneurs

12605 Overdue loans granted to individual entrepreneurs

12609 Short-term loans with restructured terms granted to individual entrepreneurs

12621 Short-term loans granted to individual entrepreneurs under special programs

12699 Reserve for covering possible losses — Short-term loans granted to individual entrepreneurs (counter-asset)

See previous edition.

12700 Short-term loans granted to enterprises with state participation and state institutions

(12700 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

12701 Short-term loans granted to enterprises with state participation and state institutions

(12701 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

12705 Overdue loans granted to enterprises with state participation and state institutions

(12705 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

12709 Short-term loans with restructured terms granted to enterprises with state participation and state institutions

(12709 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

12799 Reserve for covering possible losses — Short-term loans granted to enterprises with state participation and state institutions (counter-asset)

(12799 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

12800 Short-term loans granted with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship"

(12800 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

12801 Short-term loans granted to individuals with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship"

(12801 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

12802 Short-term loans granted to business entities — individual entrepreneurs not forming a legal entity with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship"

(12802 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

12803 Short-term loans granted to business entities — legal entities with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship"

(12803 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

12805 Overdue loans granted with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship"

(12805 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

12809 Short-term loans with restructured terms granted with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship"

(12809 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

12899 Reserve for covering possible losses — Short-term loans granted with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (counter-asset)

(12899 position amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

See previous edition.

12900 Short-term loans granted to enterprises with foreign investments (Position 12900 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

12901 Short-term loans granted to enterprises with foreign investments (Position 12901 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

12905 Overdue loans granted to enterprises with foreign investments (Position 12905 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

12909 Short-term loans with restructured terms granted to enterprises with foreign investments (Position 12909 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

12921 Short-term loans granted under state programs to enterprises with foreign investments (Position 12921 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

12999 Provision for possible losses on short-term loans granted to enterprises with foreign investments (counter-asset) (Position 12999 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

13000 Short-term loans granted to non-state non-profit organizations

13001 Short-term loans granted to non-state non-profit organizations

13005 Overdue loans granted to non-state non-profit organizations

13009 Short-term loans with restructured terms granted to non-state non-profit organizations

13099 Provision for possible losses on short-term loans granted to non-state non-profit organizations (counter-asset)

13100 Short-term loans granted to private enterprises, economic partnerships and companies

13101 Short-term loans granted to private enterprises, economic partnerships and companies

13105 Overdue loans granted to private enterprises, economic partnerships and companies

13109 Short-term loans with restructured terms granted to private enterprises, economic partnerships and companies

13121 Short-term loans granted under special programs to private enterprises, economic partnerships and companies

13199 Provision for possible losses — Short-term loans granted to private enterprises, economic partnerships and companies (counter-asset)

13200 Short-term loans granted to non-bank financial institutions

13201 Short-term loans granted to non-bank financial institutions

13205 Overdue loans granted to non-bank financial institutions

13209 Short-term loans with restructured terms granted to non-bank financial institutions

13299 Provision for possible losses — Short-term loans granted to non-bank financial institutions (counter-asset)

13300 Short-term loans granted for the production of agricultural products to be purchased for state needs

13301 Short-term loans granted for the production of grain to be purchased for state needs

13305 Overdue loans granted for the production of agricultural products to be purchased for state needs

13309 Short-term loans with restructured terms granted for the production of grain to be purchased for state needs

13399 Provision for possible losses — Short-term loans granted for the production of agricultural products to be purchased for state needs (counter-asset)

14300 Long-term loans granted for the production of agricultural products to be purchased for state needs

14301 Long-term loans granted for the production of cotton raw materials to be purchased for state needs

14305 Long-term loans with restructured terms granted for the production of cotton raw materials to be purchased for state needs

14399 Provision for possible losses — Long-term loans granted for the production of agricultural products to be purchased for state needs (counter-asset) See previous edition.

14400 Long-term loans granted with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (Position 14400 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

14401 Long-term loans granted to individuals with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (Position 14401 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

14402 Long-term loans granted to business entities — individual entrepreneurs not forming a legal entity with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (Position 14402 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

14403 Long-term loans granted to business entities — legal entities with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (Position 14403 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

14405 Long-term loans with restructured terms granted with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (Position 14405 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

14499 Provision for possible losses — Long-term loans granted with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (counter-asset) (Position 14499 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

14500 Long-term loans granted to other banks

14501 Long-term loans granted to other banks

14505 Long-term loans with restructured terms granted to other banks

14599 Provision for possible losses — Long-term loans granted to other banks (counter-asset)

14700 Long-term loans granted to the Government

14701 Long-term loans granted to the Government

14705 Long-term loans with restructured terms granted to the Government

14799 Provision for possible losses — Long-term loans granted to the Government (counter-asset)

14800 Long-term loans granted to budgetary institutions

14801 Long-term loans granted to budgetary institutions

14809 Long-term loans with restructured terms granted to budgetary institutions

14899 Provision for possible losses — Long-term loans granted to budgetary institutions

14900 Long-term loans granted to individuals

14901 Long-term loans granted to individuals
See previous edition.

14902 Long-term loans granted to families included in the Social Registry (Position 14902 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

14903 Long-term mortgage loans granted to individuals for the purchase of housing under state programs

14905 Long-term loans with restructured terms granted to individuals

14913 Long-term loans granted to individuals via bank cards

14921 Long-term loans granted under special programs to individuals See previous edition.

14931 Long-term loans granted to self-employed persons

14941 Long-term loans granted under special programs to self-employed persons (Positions 14931 and 14941 were added based on Chapter 2 of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 No. 42/20 (registration number 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100)

14999 Provision for possible losses — Long-term loans granted to individuals (counter-asset)

15000 Long-term loans granted to individual entrepreneurs

15001 Long-term loans granted to individual entrepreneurs

15005 Long-term loans with restructured terms granted to individual entrepreneurs

15021 Long-term loans granted under special programs to individual entrepreneurs

15099 Provision for possible losses — Long-term loans granted to individual entrepreneurs (counter-asset) See previous edition.

15100 Long-term loans granted to enterprises with state participation and state institutions (Position 15100 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

15101 Long-term loans granted to enterprises with state participation and state institutions (Position 15101 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

15105 Long-term loans with restructured terms granted to enterprises with state participation and state institutions (Position 15105 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

15199 Provision for possible losses — Long-term loans granted to enterprises with state participation and state institutions (counter-asset) (Position 15199 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

15200 Long-term loans granted to non-state non-profit organizations

15201 Long-term loans granted to non-state non-profit organizations

15205 Long-term loans with restructured terms granted to non-state non-profit organizations

15299 Provision for possible losses — Long-term loans granted to non-state non-profit organizations (counter-asset) See previous edition.

15300 Long-term loans granted to enterprises with foreign investments (Position 15300 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

15301 Long-term loans granted to enterprises with foreign investments (Position 15301 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

15305 Long-term loans with restructured terms granted to enterprises with foreign investments (Position 15305 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

15321 Long-term loans granted under state programs to enterprises with foreign investments (Position 15321 was added based on the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

15399 Provision for possible losses — Long-term loans granted to enterprises with foreign investments (counter-asset) (Position 15399 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

15400 Long-term loans granted to non-bank financial institutions

15401 Long-term loans granted to non-bank financial institutions

15405 Long-term loans with restructured terms granted to non-bank financial institutions

15499 Provision for possible losses on long-term loans granted to non-bank financial institutions (counter-asset)

15500 Long-term loans granted to private enterprises, economic partnerships and companies

15501 Long-term loans granted to private enterprises, economic partnerships and companies

15505 Long-term loans with restructured terms granted to private enterprises, economic partnerships and companies

15521 Long-term loans granted under special programs to private enterprises, economic partnerships and companies

15599 Provision for possible losses — Long-term loans granted to private enterprises, economic partnerships and companies (counter-asset)

15600 Leasing (financial leasing)

15601 Leasing granted to other banks

15605 Leasing granted to individual entrepreneurs See previous edition.

15607 Leasing granted to enterprises with state participation and state institutions (Position 15607 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

15609 Leasing granted to enterprises with foreign investments (Position 15609 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

15611 Leasing granted to non-state non-profit organizations

15613 Leasing granted to private enterprises, economic partnerships and companies

15615 Leasing granted to non-bank financial institutions

15617 Overdue leasing

15619 Leasing with restructured terms

15699 Provision for possible losses — Leasing

15700 Loans and leasing in the process of court or enforcement proceedings

15701 Loans granted to legal entities in the process of court or enforcement proceedings

15703 Loans granted to individuals in the process of court or enforcement proceedings

15705 Leasing in the process of court or enforcement proceedings

15707 Loans granted to individual entrepreneurs in the process of court or enforcement proceedings

15799 Provision for possible losses — Loans and leasing in the process of court or enforcement proceedings (counter-asset)

15800 Investments made to dependent economic societies, joint ventures and branch economic societies

15801 Investments made to dependent economic societies — Financial institutions

15805 Investments made to dependent economic societies — Others

15809 Investment made to joint ventures — Financial institutions

15813 Investments made to joint ventures — Others

15817 Investments made to branch economic societies — Financial institutions

15821 Investments made to branch economic societies — Others See previous edition.

15827 Sale of enterprises by banks to strategic investors with installment payment (Position 15827 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

15899 Provision for possible losses — Investments made to dependent economic societies, joint ventures and branch economic societies (counter-asset)

15900 Investments in debt securities evaluated at amortized cost

15901 State treasury bills

15905 State bonds

15909 Bonds and other debt securities of the Central Bank

15911 Eurobonds

15913 Debt securities of enterprises
See previous edition.

15923 Bonds and other debt securities of banks (Position 15923 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

15979 Other debt securities

15989 Expenses for the purchase of debt securities evaluated at amortized cost

15991 Discount on debt securities evaluated at amortized cost (counter-asset)

15993 Premium on debt securities evaluated at amortized cost

15999 Provision for possible losses — Investments in debt securities evaluated at amortized cost (counter-asset)

16100 Funds receivable from head office/branches

16101 Funds receivable from head office/branches — Cash

16102 Funds receivable from head office/branches — Non-cash funds

16103 Funds receivable from head office/branches for inter-branch and interbank settlements

16104 Funds receivable from head office/branches — Goods, material values and services

16105 Funds receivable from head office/branches abroad

16107 Funds receivable from head office/branches for inter-branch and interbank settlements — Overdraft

16109 Funds receivable from head office/branches — Float

16111 Funds receivable from head office/branch for cash funds issued from bank cards of individuals

16113 Funds receivable from head office/branch for payments made via bank cards

16115 Funds receivable from head office/branches — Resources under state programs

16123 Funds receivable from head office/branches for settlements in the Quick Payment System

16125 Funds receivable from head office/branches for settlements in the Clearing System of the Central Bank

16300 Accrued interest receivable

16301 Accrued interest receivable from the Central Bank

16303 Accrued interest receivable from other banks

16304 Accrued interest receivable from head office/branches

16305 Accrued interest receivable for securities evaluated at fair value through profit or loss

16307 Accrued interest receivable for investments in other comprehensive income securities evaluated at fair value

16309 Accrued interest receivable on loans

16311 Accrued interest receivable for investments in debt securities evaluated at amortized cost

16315 Accrued interest receivable on purchased bills of exchange

16319 Accrued interest receivable on bill obligations guaranteed by customers' letters of credit and/or trust documents

16321 Accrued interest receivable on customer obligations regarding unpaid acceptances of the bank

16323 Accrued interest receivable on leasing (financial leasing) See previous edition.

16325 Accrued interest receivable covered by subsidies from state target funds (Position 16325 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

16327 Accrued interest receivable covered by state budget subsidies

16377 Accrued interest receivable under contract but not paid on time

16379 Accrued interest receivable under contract but with extended payment terms See previous edition.

16381 Accrued interest on other assets but not paid on time (Position 16381 was added based on Chapter 2 of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 No. 42/20 (registration number 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100)

16397 Accrued interest receivable on other customer obligations See previous edition.

16398 Provision for possible losses — Accrued interest on other assets (counter-asset) (Position 16398 was added based on Chapter 2 of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 No. 42/20 (registration number 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100) See previous edition.

16399 Provision for possible losses — Accrued interest on loans and leasing (counter-asset) (Position 16399 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 No. 42/20 (registration number 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100)

16400 Accrued interest-free income receivable

16401 Accrued intermediary fees and payments for services rendered receivable

16405 Accrued fines and penalties receivable

16409 Accrued income receivable on operating leases

16413 Accrued other interest-free income receivable See previous edition.

16498 Provision for possible losses — Accrued interest-free income on other assets (counter-asset) (Position 16498 was added based on Chapter 2 of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 No. 42/20 (registration number 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100)

16499 Provision for possible losses — Accrued interest-free income receivable (counter-asset)

16500 Fixed assets

16501 Land

16505 Incomplete construction

16509 Bank buildings — Buildings and other structures

16511 Accumulated depreciation — Buildings and other structures (counter-asset)

16515 Right to lease and improve the object

16519 Accumulated depreciation — Right to lease and improve the object (counter-asset)

16529 Transport vehicles

16531 Accumulated depreciation — Transport vehicles (counter-asset)

16535 Furniture, equipment and fixtures

16539 Accumulated depreciation — Furniture, equipment and other fixtures (counter-asset)

16541 Payment card settlement equipment

16543 Accumulated depreciation — Payment card settlement equipment (contra-asset)

16549 Fixed assets leased operationally to others

16551 Accumulated depreciation — Fixed assets leased operationally to others (contra-asset)

16561 Fixed assets in warehouse

16563 Accumulated depreciation — Fixed assets in warehouse (contra-asset)

16591 Other fixed assets

16593 Accumulated depreciation — Other fixed assets (contra-asset)

16600 Intangible assets

16601 Intangible assets

16605 Accumulated depreciation — Intangible assets (contra-asset)

16609 Intangible assets in the process of installation and creation

16617 Goodwill

16699 Allowance for possible losses — Intangible assets in the process of installation and creation (contra-asset)

16700 Other private property of the Bank

16701 Property recovered from collateral for credit and leasing

16703 Property of bankrupt enterprises being liquidated recovered from credit and leasing

16705 Other property of the Bank

16707 Other property of the Bank sold on installment basis

16709 Investment in real estate

16713 Accumulated depreciation — Investment in real estate (contra-asset)

16799 Allowance for possible losses — Other private property of the Bank (contra-asset)

16800 Extended-term receivables

16803 Bank's assets sold for installment payments See previous edition.

16805 Assets transferred for realization to the State Assets Management Agency (Filled with position 16805 based on Paragraph 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

16899 Allowance for possible losses — Extended-term receivables (contra-asset)

16900 Unrecognized profit from revaluation of derivative instruments

16901 Unrecognized profit from revaluation — Forward contracts

16905 Unrecognized profit from revaluation — Options

16909 Unrecognized profit from revaluation — Futures

16913 Unrecognized profit from revaluation — Swaps

16915 Unrecognized profit from revaluation — Other derivative instruments

17100 Currency trading and currency positions

17101 Currency position accounts

17300 Transit accounts

17301 Transit account

17305 Transactions in the process of identification

17400 Transit accounts for funds to be debited from customers' bank cards

17401 Transit accounts for funds to be debited from cash received from individuals' bank cards

17403 Transit accounts for funds to be debited from individuals' bank cards to other bank cards or deposit accounts

17405 Transit accounts for funds to be debited from bank cards for utility payments

17407 Transit accounts for funds to be debited from bank cards for paid services

17409 Transit accounts for funds to be debited from bank cards for other payments provided for by legislation See previous edition.

17500 Government accounts
(Position 17500 was introduced based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

17515 Republic Budget — Special Expenses
See previous edition.

17700 Reserve for assets classified as standard (contra-asset)

17701 Reserve for standard classified credits, leasing and factoring (contra-asset)

17703 Reserve created for interest and brokerage fees on standard classified assets (contra-asset)

17705 Reserve created for other standard classified assets (contra-asset) (Positions 17700, 17701, 17703 and 17705 were introduced based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

19900 Other assets

19901 Petty expenses

19903 Collected cash receipts and checks

19905 Returned checks and other payment documents

19907 Prepaid expenses for services

19908 Funds to be collected — Settlements with Bank employees

19909 Funds to be collected — For commodity-material valuables

19910 Funds for settlements from corporate bank cards issued to responsible Bank employees

19911 Allowance for possible losses — Funds to be collected (contra-asset)

19921 Low-value and fast-wearing items in warehouse and other valuables

19925 Prepaid expenses

19929 Other extended-term expenses
See previous edition.

19931 Extended-term income tax
(Position 19931 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651) See previous edition.

19932 Extended-term other taxes
(Filled with position 19932 based on Paragraph 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

19933 Assessed reserve for extended-term taxes (contra-asset)

19934 Settlements with individuals for money transfers

19935 Shortages identified during cash recounting

19939 Dividends to be received

19941 Funds in banks that have been liquidated or are in the process of liquidation

19945 Allowance for possible losses — Funds in banks that have been liquidated or are in the process of liquidation (contra-asset)

19949 Frozen assets
See previous edition.

19951 Funds to be collected — Settlements with the Currency Exchange of the Republic of Uzbekistan (Position 19951 was introduced based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

19957 Funds to be collected for securitized mortgage loans

19971 Crypto-assets
(Filled with positions 19957 and 19971 based on Paragraph 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

19995 Other assets in litigation

19997 Other assets

19999 Allowance for possible losses — Other assets (contra-asset)

20000 LIABILITIES

20200 Deposits payable on demand

20202 Deposits payable on demand for the Government's off-budget funds

20203 Deposits payable on demand for off-budget funds of budgetary organizations financed from the Republic budget

20204 Deposits payable on demand for off-budget funds of budgetary organizations financed from local (district/city region or Republic of Karakalpakstan) budgets

20206 Deposits payable on demand of individuals

20208 Deposits payable on demand of private enterprises, economic societies and companies See previous edition.

20210 Deposits payable on demand of enterprises with state participation and state institutions (Position 20210 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

20212 Deposits payable on demand of non-state non-profit organizations See previous edition.

20214 Deposits payable on demand of enterprises with foreign investment participation (Position 20214 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

20216 Deposits payable on demand of non-bank financial institutions

20218 Deposits payable on demand of individual entrepreneurs

20296 Deposits payable on demand of other customers

20400 Savings deposits

20402 Savings deposits for the Government's off-budget funds

20403 Savings deposits for off-budget funds of budgetary organizations financed from the Republic budget

20404 Savings deposits for off-budget funds of budgetary organizations financed from local (district/city region or Republic of Karakalpakstan) budgets See previous edition. (Position 20405 became invalid based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

20406 Savings deposits of individuals

20408 Savings deposits of private enterprises, economic societies and companies See previous edition.

20410 Savings deposits of enterprises with state participation and state institutions (Position 20410 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

20412 Savings deposits of non-state non-profit organizations See previous edition.

20414 Savings deposits of enterprises with foreign investment participation (Position 20414 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

20416 Savings deposits of non-bank financial institutions

20418 Savings deposits of individual entrepreneurs

20496 Savings deposits of other customers

20600 Term deposits

20602 Term deposits for the Government's off-budget funds

20603 Term deposits for off-budget funds of budgetary organizations financed from the Republic budget

20604 Term deposits for off-budget funds of budgetary organizations financed from local (district/city region or Republic of Karakalpakstan) budgets

20605 Term deposits of off-budget funds

20606 Term deposits of individuals

20608 Term deposits of private enterprises, economic societies and companies See previous edition.

20610 Term deposits of enterprises with state participation and state institutions (Position 20610 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

20612 Term deposits of non-state non-profit organizations See previous edition.

20614 Term deposits of enterprises with foreign investment participation (Position 20614 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

20616 Term deposits of non-bank financial institutions

20618 Term deposits of individual entrepreneurs

20696 Term deposits of other customers

20800 Funds to be paid to the Central Bank

20802 Funds to be paid to the Central Bank's representative account — Vostro

20806 Funds to be paid to the Central Bank's representative account — Nostro, overdraft See previous edition.

20814 Funds to be paid to the Central Bank — Quick Payment System

20816 Funds to be paid to the Central Bank — Central Bank Clearing System (Positions 20814 and 20816 were introduced based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

20896 Funds to be paid to the Central Bank — Deposits (Position 20896 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

21000 Funds to be paid to other banks and financial institutions

21002 Funds to be paid to other banks' representative accounts — Vostro

21006 Funds to be paid to the Bank's representative accounts in other banks — Nostro, overdraft

21008 Funds to be paid to other banks — Cash

21012 Funds to be paid to other banks for cash received from individuals' bank cards

21014 Funds to be paid to other banks for payments made from bank cards

21022 Funds to be paid to other banks — Overnight deposits

21032 Funds to be paid to other banks — Deposits up to 1 year

21042 Funds to be paid to other banks — Deposits for more than 1 year

21052 Funds to be paid to financial institutions

21400 The Bank's unpaid acceptances

21402 Unpaid acceptances — Local

21406 Unpaid acceptances — Foreign

21600 Short-term credits to be paid

21602 Short-term credits to be paid to the Central Bank See previous edition.

21604 Short-term credits to be paid to Funds under the Ministry of Economy and Finance of the Republic of Uzbekistan (Position 21604 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

21605 Short-term credits to be paid to off-budget funds

21606 Short-term credits to be paid to other banks

21610 Short-term credits to be paid to the Government See previous edition.

21612 Short-term credits to be paid to the Central Bank for financing credits granted to families included in the Social Registry (Position 21612 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

21613 Short-term credits to be paid to the Central Bank for financing mortgage credits granted under state programs

21624 Short-term credits to be paid to non-bank financial institutions

21696 Short-term credits to be paid to other creditors

22000 Long-term credits received

22002 Long-term credits received from the Central Bank See previous edition.

22004 Long-term credits to be paid to Funds under the Ministry of Economy and Finance of the Republic of Uzbekistan (Position 22004 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

22005 Long-term credits to be paid to off-budget funds

22006 Long-term credits to be paid to other banks

22010 Long-term credits to be paid to the Government See previous edition.

22012 Long-term credits to be paid to the Central Bank for financing credits granted to families included in the Social Registry (Position 22012 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

22013 Long-term credits to be paid to the Central Bank for financing mortgage credits granted under state programs

22024 Long-term credits to be paid to non-bank financial institutions

22026 Long-term credits to be paid to the Uzbek Reconstruction and Development Fund

22096 Long-term credits to be paid to other creditors

22100 Leasing (financial lease) obligations

22102 Leasing obligations to other banks

22104 Leasing obligations to other lessors

22200 Funds to be paid to the Head Office / branches

22202 Funds to be paid to the Head Office / branches — Cash

22203 Funds to be paid to the Head Office / branches — Non-cash funds

22204 Funds to be paid to the Head Office / branches for branch and interbank settlements

22205 Funds to be paid to the Head Office / branches — Commodity-material valuables and services

22206 Funds to be paid to the Head Office / branches abroad

22208 Funds to be paid to the Head Office / branches for branch and interbank settlements — Overdraft

22210 Funds to be paid to the Head Office / branches — Float

22212 Funds to be paid to the Head Office / branches for cash received from individuals' bank cards

22214 Funds to be paid to the Head Office / branches for payments made from bank cards

22216 Funds to be paid to the Head Office / branches — Resources for state programs

22224 Funds to be paid to the Head Office / branches for settlements in the Quick Payment System

22226 Funds to be paid to the Head Office / branches for settlements in the Central Bank's Clearing System

22300 Securities sold under REPO agreements

22302 Securities sold to the Central Bank under REPO agreements

22304 Securities sold to other banks under REPO agreements

22306 Securities sold to the Government under REPO agreements

22308 Securities sold to individuals under REPO agreements

22310 Securities sold to individual entrepreneurs under REPO agreements See previous edition.

22312 Securities sold to enterprises with foreign investment participation under REPO agreements (Position 22312 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

22314 Securities sold to enterprises with state participation and state institutions under REPO agreements (Position 22314 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

22316 Securities sold to private enterprises, economic societies and companies under REPO agreements

22396 Securities sold to other creditors under REPO agreements

22400 Accrued interest to be paid

22402 Accrued interest to be paid on deposits payable on demand

22403 Accrued interest to be paid on savings deposits

22405 Accrued interest to be paid on term deposits

22406 Accrued interest to be paid to the Central Bank

22407 Accrued interest to be paid to other banks

22408 Accrued interest to be paid — Leasing (financial lease)

22409 Accrued interest to be paid on resources received from the Head Office / branches

22410 Accrued interest to be paid on received credits

22412 Accrued interest to be paid on other liabilities

22414 Accrued interest to be paid on issued securities

22476 Accrued interest to be paid under contract but not paid on time

22500 Accrued taxes

22502 Accrued income (profit) taxes

22504 Accrued other taxes

22506 Taxes withheld for payment

22508 Extended-term taxes

22510 Settlements with the Pension Fund

22512 Settlements with the State Fund for Employment Support and other funds

22600 Other customer deposits

22602 Deposits for customers' letters of credit

22604 Other customer deposits — Savings — Targeted

22606 Deposits for customers' letters of credit secured by import-related drafts and/or trust documents

22608 Funds of customers for operations with securities

22612 Money transfers and subscriptions to periodicals carried out by structural units of "Uzbekiston Pochtasi" JSC See previous edition.

22613 Customers' reserved funds for conversion in the currency market (Position 22613 was introduced based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

22614 Customers' funds converted in the currency market

22616 Funds of individuals managed remotely through the banking card service system

22617 Liabilities for pensioners' bank cards

22618 Liabilities for individuals' bank cards

22619 Liabilities for individual entrepreneurs' bank cards

22620 Liabilities for corporate bank cards
See previous edition.

22621 Liabilities for self-employed individuals' bank cards (Filled with balance sheet account 22621 based on Paragraph 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

22622 Funds allocated by legal entities for the supply of their representative offices and branches

22626 Targeted funds of enterprises and organizations

22628 Funds of citizens in their personal savings pension accounts

22630 Funds for social pensions appointed by citizens' self-government bodies and financed from the local budget

22632 Funds financed by the Pension Fund for pensions, social benefits, compensations and other payments

22634 Single special account for accumulating funds received for natural gas

22636 Single special account for accumulating funds received for electricity.

22638 Single special account for accumulating funds received for water supply and wastewater services

22640 Liabilities for electronic money

22642 Liabilities for financial assets accepted for trust management

22644 Liabilities for customers' metal accounts See previous edition.

22646 Liabilities for customers' investment funds

22648 Liabilities for customers' funds for financing "green energy" projects (Positions 22646, 22648 were introduced based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

22650 Funds of customers in the depositor (escrow) account (Filled with balance sheet account 22650 based on Chapter 2 of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

22660 Funds of the customer in the sanation account

22662 Funds in the special account of a customer subject to external management procedures

22664 Funds in the single account of a customer subject to liquidation procedures (Filled with positions 22660, 22662, and 22664 based on Chapter 2 of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

22696 Liabilities for other customer deposits

22800 Unrealized losses resulting from revaluation of derivative instruments and other deferred income

22802 Unrealized losses resulting from revaluation — Forward contracts

22806 Unrealized losses resulting from revaluation — Options

22810 Unrealized losses resulting from revaluation — Futures

22811 Unrealized losses resulting from revaluation — Swaps

22812 Future interest income

22815 Unrealized losses resulting from revaluation — Other derivative instruments

22896 Other deferred income

23100 Transit accounts for funds to be transferred to customers' bank cards

23102 Transit accounts for funds to be transferred to corporate bank cards of legal entities

23104 Transit accounts for funds to be transferred to corporate bank cards of individual entrepreneurs See previous edition.

23106 Transit accounts for funds to be transferred to bank cards or electronic wallets of employees of economic entities for wages and payments equivalent to them, as well as pensions, compensations, and other social payments (Position 23106 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651) See previous edition.

23108 Transit accounts for funds to be transferred to bank cards or electronic wallets of employees of budgetary institutions for wages and payments equivalent to them, as well as pensions, compensations, and other social payments (Position 23108 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651) See previous edition.

23110 Transit accounts for funds to be transferred to bank cards or electronic wallets of personnel (contingents) of the State Security Service, Ministry of Internal Affairs, Ministry of Defense, Ministry of Emergency Situations, and Customs Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan for wages and payments equivalent to them, as well as pensions, compensations, and other social payments (Position 23110 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651) See previous edition.

23112 Transit accounts for funds to be transferred to bank cards of individuals for pensions of pensioners (Position 23112 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

23114 Transit accounts for funds to be transferred to bank cards of individuals for social benefits, compensations, and other payments

23116 Transit accounts for funds to be transferred to bank cards of individuals for cash

23118 Transit accounts for funds to be transferred from individuals' deposit accounts to individuals' bank cards

23120 Transit accounts for other funds to be transferred to individuals' bank cards without cash

23122 Transit accounts for funds to be transferred from bank cards of individuals who handed over cash to bank cashiers for the purchase of foreign currency

23200 Clearing transactions

23202 Clearing transactions

23206 Transactions in the process of identification See previous edition.

23208 Clearing transactions with funds under the Ministry of Economy and Finance of the Republic of Uzbekistan (Position 23208 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

23210 Targeted funds allocated for agricultural products from funds under the Ministry of Economy and Finance of the Republic of Uzbekistan (Position 23210 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

23212 Funds of the Treasury Service Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan (Position 23212 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

23214 Funds of territorial divisions of the Treasury Service Committee under the Ministry of Economy and Finance of the Republic of Uzbekistan (Position 23214 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

23222 Targeted funds of funds under the Ministry of Economy and Finance of the Republic of Uzbekistan (Position 23222 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

23224 Budget funds for one-time mutual settlements between economic entities

23226 Funds for targeted settlements of the republican budget with exporting enterprises

23230 Funds received for covering assets

23400 Accounts for income and other receipts belonging to the government

23402 Funds of the republican budget

23404 Funds of budgetary institutions financed from the republican budget

23405 Funds allocated from the republican budget for non-budgetary organizations and enterprises

23406 Interest income on government loans

23410 Government subsidy fund

23416 Special purpose fund

23422 Financing of capital investments from the republican budget

23426 Local budget funds — District/City

23430 Local budget funds — Region

23432 Local budget funds — Republic of Karakalpakstan

23500 Income received from customers' bank cards

23502 Income received from bank cards through info-kiosks

23504 Transit accounts for cash issued from bank cards or funds transferred to individuals' deposit accounts

23506 Income received from bank cards to be transferred to accounts of economic entities for utility payments

23508 Income received from bank cards to be transferred to accounts of economic entities for paid services

23510 Income received from bank cards to be transferred to accounts of trade organizations

23514 Funds received from bank cards to be transferred to the recipient's accounts for other payments provided for by legislation

23516 Funds transferred from individuals' bank cards for the purchase of foreign currency

23520 Income received through the QR-online information system

23600 Securities issued by the bank

23602 Issued bonds

23604 Issued savings certificates

23606 Issued deposit certificates

23608 Issued promissory notes

23610 Issued other securities

23696 Premium on issued securities

23698 Discount on issued securities (counter-passive)

23700 Subordinated debt

23702 Subordinated debt

23796 Premium on subordinated debt

23798 Discount on subordinated debt (counter-passive)

29800 Other liabilities

29801 Settlements with customers

29802 Funds to be paid — For goods, materials, and services

29803 Funds to be paid — Settlements with employees

29804 Other bank customers' collected cash receipts and checks

29805 Funds to be paid — Lease payment (operating lease)

29806 Other non-interest expenses accrued for payment See previous edition.

29807 Reserve for items in off-balance sheet accounts (Position 29807 added based on the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

29808 Funds accrued for state duty and fees for the license

29810 Funds to be deducted from the account for corporate bank cards issued to responsible bank employees

29816 Surpluses identified during cash recounting

29822 Dividends to be paid

29824 Targeted settlements of individuals for cash funds

29826 Payment of subscription funds for shares — Investment of private capital

29830 Deposits for payment of subscription funds for shares

29834 Liabilities for money transfers of individuals See previous edition.

29840 Unclaimed deposits to be transferred to the Ministry of Economy and Finance of the Republic of Uzbekistan (Position 29840 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

29842 Inactive deposit liabilities

29844 Cash settlements with customers of other banks

29846 Other loans — Unclaimed balances

29848 Settlements with individuals for social benefit payments See previous edition.

29849 Funds provided in cash from other banks for pensions, social benefits, compensations, and other payments financed by district (city) branches of the pension fund (Position 29849 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651) See previous edition.

29851 Reserve for payments to employees

29871 Liabilities for crypto-assets

29873 Settlements for crypto-assets
(Filled with positions 29851, 29871, and 29873 based on Chapter 2 of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

29896 Other liabilities

30000 PRIVATE CAPITAL

30300 Authorized capital

30303 Funds to be collected for subscription of shares — Preferred (counter-passive)

30306 Funds to be collected for subscription of shares — Ordinary (counter-passive)

30309 Registered authorized capital — Preferred

30312 Registered authorized capital — Ordinary

30315 Issued authorized capital — Preferred

30318 Issued authorized capital — Ordinary

30321 Own shares repurchased from shareholders — Preferred (counter-passive)

30324 Own shares repurchased from shareholders — Ordinary (counter-passive)

30600 Additional capital

30603 Additional capital — Preferred

30606 Additional capital — Ordinary

30900 Reserve capital

30903 General reserve fund

30905 Property received free of charge

30906 Reserve for devaluation

30907 Unappropriated profit or losses resulting from changes in fair value of securities evaluated at fair value through other comprehensive income (asset-passive)

30908 Increase in valuation value compared to initial value

30909 Profit or loss resulting from cash flow hedging

30910 Reserve fund intended to increase private capital from profit received from investment loans granted to republican enterprises See previous edition.
(Position 30911 lost its force based on the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

30920 Reserve difference
(Filled with position 30920 based on Chapter 2 of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

31200 Undistributed profit

31203 Undistributed profit (asset-passive)

31206 Net profit (loss) (asset-passive)

40000 INCOME

40200 Interest income on accounts in the Central Bank

40201 Interest income on the Central Bank's representative account — Vostro, overdraft

40205 Interest income on deposits in the Central Bank

40400 Interest income on accounts in other banks

40401 Interest income on representative accounts in other banks — Nostro

40405 Interest income on representative accounts of other banks — Vostro, overdraft

40409 Interest income on deposits in other banks

40600 Interest income on securities evaluated at fair value through profit or loss

40601 Interest income on state treasury bills

40605 Interest income on state bonds

40609 Interest income on bonds and other debt securities of the Central Bank

40613 Interest income on debt securities of enterprises

40617 Interest income on Eurobonds

40694 Interest income on other debt securities

40700 Interest income on investments in securities evaluated at fair value through other comprehensive income

40701 Interest income on state treasury bills

40705 Interest income on state bonds

40709 Interest income on bonds and other debt securities of the Central Bank

40713 Interest income on debt securities of enterprises

40717 Interest income on Eurobonds

40794 Interest income on other debt securities

41000 Accrued interest on customer liabilities

41001 Interest income on customer liabilities — Import-related promissory notes

41003 Interest income on customer liabilities — Letters of credit

41005 Interest income on customer liabilities — Import-related promissory notes based on trust documents

41009 Interest income on customer liabilities — Local promissory notes based on trust documents

41013 Interest income on overdue import-related promissory notes and acceptances

41017 Interest income on overdue local promissory notes and acceptances

41021 Interest income on import-related promissory notes in court proceedings

41025 Interest income on local promissory notes in court proceedings

41200 Interest income on customer liabilities regarding the bank's unpaid acceptances

41201 Interest income on customer liabilities regarding acceptances — Local

41205 Interest income on customer liabilities regarding acceptances — Foreign

41400 Interest income on short-term loans granted to the Central Bank

41401 Interest income on short-term loans granted to the Central Bank

41600 Interest income on short-term loans granted to other banks

41601 Interest income on short-term loans granted to other banks

41605 Interest income on overdue loans granted to other banks

41609 Interest income on short-term loans with revised terms granted to other banks

41800 Interest income on short-term loans granted to the government

41801 Interest income on short-term loans granted to the government

41805 Interest income on overdue loans granted to the government

41809 Interest income on short-term loans with revised terms granted to the government

41900 Interest income on short-term loans granted to budgetary institutions

41901 Interest income on short-term loans granted to budgetary institutions

41905 Interest income on overdue loans granted to budgetary institutions

41909 Interest income on short-term loans with revised terms granted to budgetary institutions

42000 Interest income on short-term loans granted to individuals

42001 Interest income on short-term loans granted to individuals

42005 Interest income on overdue loans granted to individuals

42009 Interest income on short-term loans with revised terms granted to individuals

42100 Interest income on short-term loans granted to individual entrepreneurs

42101 Interest income on short-term loans granted to individual entrepreneurs

42105 Interest income on overdue loans granted to individual entrepreneurs

42109 Interest income on short-term loans with revised terms granted to individual entrepreneurs See previous edition.

42200 Interest income on short-term loans granted to enterprises with state participation and state institutions (Position 42200 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

42201 Interest income on short-term loans granted to enterprises with state participation and state institutions (Position 42201 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

42205 Interest income on overdue loans granted to enterprises with state participation and state institutions (Position 42205 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

42209 Interest income on short-term loans with revised terms granted to enterprises with state participation and state institutions (Position 42209 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

42300 Interest income on short-term loans granted to non-state non-profit organizations

42301 Interest income on short-term loans granted to non-state non-profit organizations

42305 Interest income on overdue loans granted to non-state non-profit organizations

42309 Interest income on short-term loans with revised terms granted to non-state non-profit organizations See previous edition.

42400 Interest income on short-term loans granted to enterprises with foreign investment participation (Position 42400 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

42401 Interest income on short-term loans granted to enterprises with foreign investment participation (Position 42401 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

42405 Interest income on overdue loans granted to enterprises with foreign investment participation (Position 42405 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

42409 Interest income on short-term loans with revised terms granted to enterprises with foreign investment participation (Position 42409 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

42500 Interest income on short-term loans granted to non-bank financial institutions

42501 Interest income on short-term loans granted to non-bank financial institutions

42505 Interest income on overdue loans granted to non-bank financial institutions

42509 Interest income on short-term loans with revised terms granted to non-bank financial institutions

42600 Interest income on short-term loans granted to private enterprises, economic partnerships, and companies

42601 Interest income on short-term loans granted to private enterprises, economic partnerships, and companies

42605 Interest income on overdue loans granted to private enterprises, economic partnerships, and companies

42609 Interest income on short-term loans with revised terms granted to private enterprises, economic partnerships, and companies

43100 Interest income on long-term investment loans granted to republican enterprises

43101 Interest income on long-term investment loans granted to republican enterprises

43105 Interest income on overdue long-term investment loans granted to republican enterprises

43109 Interest income on long-term investment loans with revised terms granted to republican enterprises

43600 Interest income on long-term loans granted to budgetary institutions

43601 Interest income on long-term loans granted to budgetary institutions

43605 Interest income on long-term loans with revised terms granted to budgetary institutions

43700 Interest income on long-term loans granted to non-bank financial institutions

43701 Interest income on long-term loans granted to non-bank financial institutions

43705 Interest income on long-term loans with revised terms granted to non-bank financial institutions

43900 Interest income on long-term loans granted to non-state non-profit organizations

43901 Interest income on long-term loans granted to non-state non-profit organizations

43905 Interest income on long-term loans granted to non-state non-profit organizations with revised terms

44000 Interest income on long-term loans granted to other banks

44001 Interest income on long-term loans granted to other banks

44005 Interest income on long-term loans with revised terms granted to other banks

44100 Interest income on long-term loans granted to individual entrepreneurs

44101 Interest income on long-term loans granted to individual entrepreneurs

44105 Interest income on long-term loans with revised terms granted to individual entrepreneurs

44200 Interest income on long-term loans granted to the Government

44201 Interest income on long-term loans granted to the Government

44205 Interest income on long-term loans with revised terms granted to the Government

44300 Interest income on long-term loans granted to individuals

44301 Interest income on long-term loans granted to individuals

44305 Interest income on long-term loans with revised terms granted to individuals See previous edition.

44400 Interest income on long-term loans granted to state-owned enterprises and state institutions (44400 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

44401 Interest income on long-term loans granted to state-owned enterprises and state institutions (44401 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

44405 Interest income on long-term loans with revised terms granted to state-owned enterprises and state institutions (44405 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

44500 Interest income on long-term loans granted to companies with foreign investment participation (44500 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225) See previous edition.

44501 Interest income on long-term loans granted to companies with foreign investment participation (44501 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225) See previous edition.

44505 Interest income on long-term loans with revised terms granted to companies with foreign investment participation (44505 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

44600 Interest income on long-term loans granted to private enterprises, economic partnerships and companies

44601 Interest income on long-term loans granted to private enterprises, economic partnerships and companies

44605 Interest income on long-term, revised-term loans granted to private enterprises, economic partnerships and companies

44700 Interest income on loans in the process of court or enforcement proceedings

44701 Interest income on loans in the process of court or enforcement proceedings

44800 Interest income on investments in debt securities valued at amortized cost

44801 Interest income on investments in state treasury bills

44805 Interest income on investments in state bonds

44809 Interest income on investments in bonds and other debt securities of the Central Bank

44813 Interest income on investments in corporate debt securities

44817 Interest income on investments in Eurobonds

44894 Interest income on investments in other debt securities

44900 Other interest income

44901 Other interest income

44903 Margin from investing funds of the accumulated pension system

44905 Interest income on resources submitted to the Head Office/Branch See previous edition.

44907 Interest income on derivative instruments (44907 position added based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

45000 Interest income on repo transactions with securities

45001 Interest income on repo transactions with securities purchased from the Central Bank

45003 Interest income on repo transactions with securities purchased from other banks

45005 Interest income on repo transactions with securities purchased from the Government

45007 Interest income on repo transactions with securities purchased from individuals

45009 Interest income on repo transactions with securities purchased from individual entrepreneurs See previous edition.

45011 Interest income on repo transactions with securities purchased from state-owned enterprises and state institutions (45011 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

45013 Interest income on repo transactions with securities purchased from companies with foreign investment participation (45013 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

45015 Interest income on repo transactions with securities purchased from private enterprises, economic partnerships and companies

45094 Interest income on repo transactions with securities purchased from other debtors

45100 Interest income — Leasing (financial lease)

45101 Interest income on leasing granted to other banks

45105 Interest income on leasing granted to individual entrepreneurs See previous edition.

45107 Interest income on leasing granted to state-owned enterprises and state institutions (45107 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

45109 Interest income on leasing granted to companies with foreign investment participation (45109 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

45111 Interest income on leasing granted to non-state non-profit organizations

45113 Interest income on leasing granted to private enterprises, economic partnerships and companies

45115 Interest income on leasing granted to non-bank financial institutions

45117 Interest income on overdue leasing

45119 Interest income on leasing with revised terms

45121 Interest income on leasing in the process of court or enforcement proceedings

45200 Non-interest income

45201 Income received for services and intermediation — Central Bank

45205 Income received for services and intermediation — Other Banks

45209 Income from investment intermediation operations with securities

45213 Income from the Bank's operations with precious metals, stones and coins

45217 Income from purchased receivables — Factoring

45221 Income from the Bank's trust operations

45225 Income received for services and intermediation — Letters of Credit and Acceptances

45229 Income for services provided for overdrafts

45233 Intermediation income on loans

45235 Intermediation and commission income on leasing

45237 Income received for services provided on credit obligations

45241 Income from management services

45245 Income received for participation in syndicated loans

45249 Income received for payment intermediation services — Local

45253 Income received for payment intermediation services — Foreign

45257 Income received for services provided on customers' collection operations

45261 Income received for services provided in carrying out guarantee and surety operations

45265 Income received for intermediation services on bank cards

45294 Income received for other provided services and intermediation

45400 Profit in foreign currencies

45401 Profit in foreign currencies on "Spot" transactions

45403 Profit from revaluation of currency balances

45405 Profit in foreign currencies on transactions concluded with derivative instruments

45600 Profit from commercial operations

45605 Profit from commercial operations with precious metals, stones and coins

45609 Profit received as a result of changes in the fair value of securities valued at fair value through profit or loss

45611 Profit received as a result of changes in the fair value of other comprehensive income valued securities

45700 Profit and dividends received from investments in dependent economic societies, joint ventures and branch economic societies

45701 Profit received from investments in dependent economic societies — Financial Institutions

45705 Profit received from investments in dependent economic societies — Others

45709 Profit received from investments in joint ventures — Financial Institutions

45713 Profit received from investments in joint ventures — Others

45717 Profit and dividends received from investments in branch economic societies — Financial Institutions

45721 Profit and dividends received from investments in branch economic societies — Others

45800 Profit and dividends received from investments

45803 Profit received from sale or disposal of other comprehensive income valued securities

45805 Profit received from sale or disposal of debt securities valued at amortized cost

45809 Dividends received on invested private capital

45900 Other non-interest income

45901 Income from leasing of bank fixed assets

45905 Income from the Bank's investments in real estate

45909 Profit from sale or disposal of bank fixed assets

45913 Profit from sale or disposal of the Bank's other private property

45921 Return of written-off funds
See previous edition.

45924 Return of written-off assets
(45924 position added based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

45994 Other non-interest income

50000 EXPENSES

50100 Interest expenses on demand deposits

50101 Interest expenses on demand deposits of the Government's off-budget funds

50103 Interest expenses on demand deposits of off-budget funds of budget organizations financed from the Republic budget

50104 Interest expenses on demand deposits of off-budget funds of budget organizations financed from local (district/city region or Republic of Karakalpakstan) budgets

50106 Interest expenses on demand deposits of individuals

50108 Interest expenses on demand deposits of private enterprises, economic partnerships and companies

50110 Interest expenses on funds on individuals' bank cards See previous edition.

50111 Interest expenses on demand deposits of state-owned enterprises and state institutions (50111 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

50114 Interest expenses on demand deposits of companies with foreign investment participation (50114 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

50116 Interest expenses on demand deposits of non-state non-profit organizations

50118 Interest expenses on demand deposits of individual entrepreneurs

50121 Interest expenses on demand deposits of non-bank financial institutions

50126 Interest expenses on demand deposits of other customers

50600 Interest expenses on savings deposits

50601 Interest expenses on savings deposits of the Government's off-budget funds

50603 Interest expenses on savings deposits of off-budget funds of budget organizations financed from the Republic budget

50604 Interest expenses on savings deposits of off-budget funds of budget organizations financed from local (district/city region or Republic of Karakalpakstan) budgets

50606 Interest expenses on savings deposits of individuals

50608 Interest expenses on savings deposits of private enterprises, economic partnerships and companies See previous edition.

50611 Interest expenses on savings deposits of state-owned enterprises and state institutions (50611 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

50614 Interest expenses on savings deposits of companies with foreign investment participation (50614 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

50616 Interest expenses on savings deposits of non-state non-profit organizations

50618 Interest expenses on savings deposits of individual entrepreneurs

50621 Interest expenses on savings deposits of non-bank financial institutions

50626 Interest expenses on savings deposits of other customers

51100 Interest expenses on term deposits

51101 Interest expenses on term deposits of the Government's off-budget funds

51103 Interest expenses on term deposits of off-budget funds of budget organizations financed from the Republic budget

51104 Interest expenses on term deposits of off-budget funds of budget organizations financed from local (district/city region or Republic of Karakalpakstan) budgets

51105 Interest expenses on term deposits of off-budget funds

51106 Interest expenses on term deposits of individuals

51108 Interest expenses on term deposits of private enterprises, economic partnerships and companies See previous edition.

51111 Interest expenses on term deposits of state-owned enterprises and state institutions (51111 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

51114 Interest expenses on term deposits of companies with foreign investment participation (51114 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

51116 Interest expenses on term deposits of non-state non-profit organizations

51118 Interest expenses on term deposits of individual entrepreneurs

51121 Interest expenses on term deposits of non-bank financial institutions

51126 Interest expenses on term deposits of other customers

51600 Interest expenses on Central Bank accounts

51601 Interest expenses on representative accounts — Vostro

51606 Interest expenses on representative accounts — Nostro, overdraft

51611 Interest expenses on Central Bank deposits

52100 Interest expenses on other banks' accounts

52101 Interest expenses on representative accounts of other banks — Vostro

52106 Interest expenses on representative accounts of other banks — Nostro, overdraft

52111 Interest expenses on deposits of other banks

52600 Interest expenses on unpaid acceptances of the Bank

52601 Interest expenses on unpaid acceptances — Local

52606 Interest expenses on unpaid acceptances — Foreign

53100 Interest expenses on short-term loans payable

53101 Interest expenses on short-term loans obtained from the Central Bank

53106 Interest expenses on short-term loans obtained from other banks

53111 Interest expenses on short-term loans obtained from the Government

53125 Interest expenses on short-term loans obtained from off-budget funds

53128 Interest expenses on short-term loans obtained from non-bank financial institutions

53195 Interest expenses on short-term loans obtained from other creditors

54100 Interest expenses on long-term loans payable

54101 Interest expenses on long-term loans obtained from the Central Bank

54106 Interest expenses on long-term loans obtained from other banks

54111 Interest expenses on long-term loans obtained from the Government

54115 Interest expenses on resources obtained for investment loans

54125 Interest expenses on long-term loans obtained from off-budget funds

54128 Interest expenses on long-term loans obtained from non-bank financial institutions

54195 Interest expenses on long-term loans obtained from other creditors

54198 Interest expenses on leasing obtained from other banks

54199 Interest expenses on leasing obtained from other lessors

54200 Interest expenses on issued securities

54202 Interest expenses on issued bonds

54204 Interest expenses on issued savings certificates

54206 Interest expenses on issued deposit certificates

54208 Interest expenses on issued bills

54210 Interest expenses on issued other securities

54222 Interest expenses on subordinated debt

54300 Interest expenses on repo transactions with securities

54302 Interest expenses on securities sold to the Central Bank under repo transactions

54304 Interest expenses on securities sold to other banks under repo transactions

54306 Interest expenses on securities sold to the Government under repo transactions

54308 Interest expenses on securities sold to individuals under repo transactions

54310 Interest expenses on securities sold to individual entrepreneurs under repo transactions See previous edition.

54312 Interest expenses on securities sold to companies with foreign investment participation under repo transactions (54312 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225) See previous edition.

54314 Interest expenses on securities sold to state-owned enterprises and state institutions under repo transactions (54314 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

54316 Interest expenses on securities sold to private enterprises, economic partnerships and companies under repo transactions

54395 Interest expenses on securities sold to other creditors under repo transactions

54900 Other interest expenses

54902 Other interest expenses

54904 Interest expenses on resources obtained from the Head Office/Branch See previous edition.

54908 Interest expenses on derivative instruments (54908 position added based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

55100 Non-interest expenses

55102 Service and intermediation expenses payable to the Central Bank

55106 Service and intermediation expenses payable to other banks

55110 Intermediation expenses and expenses for services — Securities

55114 Intermediation expenses and expenses for services — Precious metals, stones and coins trading accounts

55122 Intermediation expenses and expenses for services — Purchased bills

55126 Intermediation expenses and expenses for services — Letters of Credit and Acceptances

55130 Expenses for overdrafts

55134 Intermediation expenses on loans

55138 Expenses on credit obligations

55142 Management expenses

55146 Expenses related to participation in syndicated loans

55150 Intermediation expenses — Local

55154 Intermediation expenses — Foreign

55158 Intermediation and expenses for carrying out collection operations

55162 Expenses for guarantee and surety operations and intermediation See previous edition.

55170 Software expenses
(55170 position filled based on Chapter 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 10/14 dated May 26, 2026 (registration number 3336-4, 29.06.2026) — , 30.06.2026, No. 10/26/3336-4/0651)

55195 Other intermediary and service expenses

55300 Losses incurred in foreign currencies

55302 Losses incurred in foreign currencies under "Spot" agreements

55304 Losses incurred from revaluation of currency balances

55306 Losses incurred in foreign currencies under transactions with derivative instruments

55600 Losses incurred from commercial operations

55606 Losses incurred from commercial operations on precious metals, stones, and coins

55610 Losses incurred from changes in the fair value of securities measured through other comprehensive income

55614 Losses incurred from changes in the fair value of securities measured through profit or loss

55700 Losses incurred from investments in dependent societies, joint ventures, and branch societies

55702 Losses incurred from investments in dependent societies — Financial Institutions

55706 Losses incurred from investments in dependent societies — Others

55710 Losses incurred from investments in joint ventures — Financial Institutions

55714 Losses incurred from investments in joint ventures — Others

55718 Losses incurred from investments in branch societies — Financial Institutions

55722 Losses incurred from investments in branch societies — Others

55800 Losses from investments

55804 Losses incurred from the sale or disposal of securities measured through other comprehensive income

55806 Losses incurred from the sale or disposal of securities measured at amortized cost

55900 Other non-interest expenses

55902 Losses incurred from the sale or disposal of bank fixed assets

55906 Losses incurred from the sale or disposal of other private property of the bank

55995 Other non-interest expenses

56100 Wages of bank employees and other expenses incurred for them

56102 Wages

56106 Benefits for bank employees

56108 Bonuses for senior management

56110 Expenses for medical and dental services and hospital treatment

56114 Contributions for social insurance

56118 Social protection

56122 Contributions to the state employment support fund and other funds

56195 Other expenses incurred for bank employees

56200 Rent and maintenance

56202 Rent payments

56206 Water

56210 Electricity and heating

56214 Repair and maintenance

56218 Security services

56300 Business trip and transport expenses

56302 Business trip expenses

56306 Living expenses

56310 Freight expenses

56314 Fuel

56400 Administrative expenses

56402 Advertising and announcement expenses

56406 Stationery, office, and other items expenses

56410 Postage, telephone, fax

56414 Expenses for document stamps

56418 Expenses for books, newspapers, and other periodical publications

56500 Representation and charity

56502 Representation and entertainment events

56506 Membership fees

56510 Donations and charity

56600 Depreciation expenses

56602 Depreciation — Bank building, structures, and other facilities

56606 Depreciation — Depreciation amount of invested real estate

56610 Depreciation — Vehicles

56614 Depreciation — Furniture and equipment

56616 Depreciation — Equipment for payment card transactions

56618 Depreciation — Intangible assets

56622 Depreciation — Fixed assets leased out

56626 Depreciation — Right to lease and improve facilities

56630 Depreciation — Warehouse fixed assets

56700 Insurance, taxes, and other expenses

56702 Legal and audit service payments

56706 Payments for consulting services

56710 Insurance

56714 Taxes (excluding profit tax) and licenses

56718 Fines and penalties

56722 Court proceedings/expenses related to asset acquisition

56795 Other operating expenses

56800 Assessment of possible losses

56802 Assessment of possible losses — Loans

56803 Assessment of possible losses — Investment loans

56804 Assessment of possible losses — Receivables from other banks

56806 Assessment of possible losses — Securities measured through profit or loss

56808 Assessment of possible losses — Investments in securities measured through other comprehensive income

56810 Assessment of possible losses — Precious metals, stones, and coins intended for sale

56814 Assessment of possible losses — Acquired receivables — Factoring

56818 Assessment of possible losses — Acquired promissory notes

56822 Assessment of possible losses — Import-related and local promissory notes

56824 Assessment of possible losses — REPO agreements

56826 Assessment of possible losses — Investments in securities measured at amortized cost

56828 Assessment of possible losses — Investments in dependent societies, joint ventures, and branch societies

56830 Assessment of possible losses — Fixed assets

56832 Assessment of possible losses — Intangible assets

56834 Assessment of possible losses — Other private property of the bank

56838 Assessment of possible losses — Leasing (financial lease) See previous edition.

56839 Assessment of possible losses — Accrued interest to be received (Position 56839 was added based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registry number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

56840 Assessment of possible losses — Accrued non-interest income to be received

56842 Assessment of possible losses — Loans and leasing in court or enforcement proceedings

56895 Assessment of possible losses — Other assets

56900 Assessment of profit tax

56902 Assessment of profit tax
See previous edition.

57700 Reserve expenses for standard classified assets and off-balance sheet items

57701 Reserve expenses for standard classified loans, leasing, and factoring

57703 Reserve expenses for interest and intermediary fees on standard classified assets

57705 Reserve expenses for other standard classified assets

57707 Reserve expenses for off-balance sheet items of standard classification (Positions 57700, 57701, 57703, 57705, and 57707 were added based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registry number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

90000 OFF-BALANCE SHEET ACCOUNTS

90100 Unfit for payment and accepted for examination banknotes and coins

90141 Banknotes, coins, and other valuables accepted for examination

90143 Banknotes, coins, and other valuables in transit accepted for examination

90145 Banknotes and coins unfit for payment

90147 Banknotes and coins unfit for payment in transit

90300 Blanks of documentary securities and non-documentary securities

90303 Blanks of state securities

90305 Blanks of Central Bank securities

90317 Blanks of securities of other organizations and institutions

90327 Blanks of bank securities

90329 Bank's non-documentary securities

90337 Bank's purchased securities

90400 Bank's bank cards, terminals, ATMs, and info-kiosks

90402 Bank cards issued by the bank for individuals

90404 Corporate bank cards issued by the bank for legal entities

90406 Corporate bank cards issued by the bank for individual entrepreneurs

90410 Terminals installed by the bank

90412 ATMs installed by the bank

90414 Info-kiosks installed by the bank

90900 Trade financing

90908 Covered letter of credit opened in banks by the payer

90909 Unpaid letters of credit related to import with drafts paid to the presenter

90916 Unpaid letters of credit related to import against time drafts

90923 Deferred letters of credit — Foreign

90930 Deferred letters of credit — Local

90937 Revolving letters of credit — Foreign

90944 Standby letters of credit — Foreign

90951 Standby letters of credit — Local

90955 Confirmed letters of credit related to import

90958 Confirmed letters of credit related to export

90960 Advised letters of credit related to import

90961 Advised letters of credit related to export

90962 Payment documents awaiting payment deadline

90963 Payment documents unpaid on time

90965 Collections accepted (internal) promissory notes — Local

90966 Acquired receivables — Factoring

90969 Barter contracts

90971 Export contracts

90972 Collections accepted (internal) promissory notes — Foreign

90979 Collections sent (external) promissory notes — Local

90986 Collections sent promissory notes — Foreign

90993 Guarantees and sureties

91500 Interest and intermediary fees on assets

91501 Accrued interest on granted loans and leasing

91503 Deferred interest on granted loans and leasing See previous edition.

91505 Interest and intermediary fees on loans, leasing, guarantees, and bank guarantees (Position 91505 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (registry number 3336-2, 05.02.2024) — , 06.02.2024, No. 10/24/3336-2/0100) See previous edition.

91507 Interest and intermediary fees on other assets (Position 91507 was added based on Chapter 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (registry number 3336-2, 05.02.2024) — , 06.02.2024, No. 10/24/3336-2/0100)

91800 Bank's credit and leasing obligation

91809 Bank's obligation to grant credit and leasing

91816 Bank's obligations to obtain credit and leasing

91900 Debtors' credit and leasing obligations

91901 Debtors' obligations on short-term loans

91905 Debtors' obligations on long-term loans and leasing

91907 Debtors' obligations on long-term loans and leasing obtained from the Government See previous edition.

92100 Securitization mortgage loans granted to individuals

92101 Securitization mortgage loans granted to individuals

92105 Overdue securitization mortgage loans

92109 Restructured securitization mortgage loans

92123 Securitization mortgage loans in court and enforcement proceedings

92141 Accrued interest to be received on securitization mortgage loans

92145 Accrued fines and penalties to be received on securitization mortgage loans

92147 Accrued but unpaid interest to be received on securitization mortgage loans

92149 Accrued but deferred interest on securitization mortgage loans

92153 Defaulted securitization mortgage loans
(Position 92100, 92101, 92105, 92109, 92123, 92141, 92145, 92147, 92149, 92153 were added based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 10/14 dated May 26, 2026 (registry number 3336-4, 29.06.2026) — , 30.06.2026, No. 10/26/3336-4/0651)

92500 Spot operations in foreign currencies

92501 Sale of foreign currency under "Spot" agreement

92503 Purchase of foreign currency under "Spot" agreement

92700 Transactions under derivative instruments

92701 Sale under futures agreement

92705 Purchase under futures agreement

92709 Sale under forward agreement
See previous edition.

92710 Sale under cash-settled forward agreement (Position 92710 was added based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registry number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

92716 Purchase under forward agreement
See previous edition.

92717 Purchase under cash-settled forward agreement (Position 92717 was added based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registry number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

92724 Sale under option agreement

92728 Purchase under option agreement

92732 Sale under swap terms

92736 Purchase under swap terms
See previous edition.

92740 Sale under cash-settled swap terms

92744 Purchase under cash-settled swap terms

92748 Obligations under interest rate swap agreement

92752 Claims under interest rate swap agreement (Position 92740, 92744, 92748, 92752 were added based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 10/14 dated May 26, 2026 (registry number 3336-4, 29.06.2026) — , 30.06.2026, No. 10/26/3336-4/0651)

92800 Term agreements on securities

92802 Term agreements for purchase of securities

92806 Term agreements for sale of securities

93600 Stored securities and other valuables

93609 Stored valuables

93616 State securities stored conditionally

93623 Privately held securities/commercial documents stored conditionally

93630 Depository cells

94500 Securities, property, and property rights (claims) as collateral

94501 Securities received as collateral

94502 Property and property rights (claims) received as collateral

94503 Guarantees and sureties received as collateral

94504 Securities pledged for received loans and leasing See previous edition.

94505 Bank's pledged assets for received loans (Position 94505 was added based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registry number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225) See previous edition.

94511 Securities received as collateral for other assets

94512 Property and property rights (claims) received as collateral for other assets

94513 Guarantees and sureties received as collateral for other assets (Position 94511, 94512, and 94513 were added based on Chapter 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (registry number 3336-2, 05.02.2024) — , 06.02.2024, No. 10/24/3336-2/0100)

95400 Other off-balance sheet accounts

95409 Funds to be received for claims presented to the debtor

95411 Accrued interest on securities to be received See previous edition.

95413 Written-off loans, leasing, and factoring (Position 95413 is in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registry number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

95415 Written-off other assets

95497 Other off-balance sheet accounts

96300 Counter-accounts for off-balance sheet accounts

96303 Counter-account for movement of banknotes, coins, and other valuables

96305 Counter-account for blanks of state securities

96307 Counter-account for blanks of Central Bank securities

96308 Counter-account for covered letter of credit

96309 Counter-account for letter of credit related to import

96311 Counter-account for bank cards issued by the bank

96313 Counter-account for terminals, ATMs, and info-kiosks installed by the bank

96314 Counter-account for bank securities

96315 Counter-account for blanks of securities of other organizations and institutions

96316 Counter-account for letter of credit related to export

96317 Counter-account for barter contracts

96318 Counter-account for export contracts

96319 Counter-account for payment documents awaiting payment deadline

96321 Counter-account for payment documents unpaid on time

96323 Counter-account for collections accepted (internal) promissory notes

96330 Counter-account for collections sent (external) promissory notes

96331 Counter-account for acquired receivables — Factoring

96333 Counter-account for accrued interest on securities to be received

96335 Counter-account for interest and intermediary fees on assets

96337 Counter-account for guarantees and sureties See previous edition.

96340 Counter-account for securitization mortgage loans (Position 96340 was added based on Chapter 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 10/14 dated May 26, 2026 (registry number 3336-4, 29.06.2026) — , 30.06.2026, No. 10/26/3336-4/0651)

96345 Counter-account for debtors' obligations on short-term loans

96349 Counter-account for debtors' obligations on long-term loans and leasing

96351 Counter-account for bank's obligation to grant credit and leasing

96358 Counter-account for bank's obligation to obtain credit and leasing

96359 Counter-account for sale under "Spot" agreement

96360 Counter-account for purchase under "Spot" agreement

96361 Counter-account for sale under futures agreement

96363 Counter-account for purchase under futures agreement

96365 Counter-account for sale under forward agreement See previous edition.

96366 Counter-account for sale under cash-settled forward agreement (Position 96366 was added based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registry number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

96367 Counter-account for purchase under forward agreement See previous edition.

96368 Counter-account for purchase under cash-settled forward agreement (Position 96368 was added based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registry number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

96369 Counter-account for sale under option agreement

96370 Counter-account for purchase under option agreement

96371 Counter-account for sale under swap terms

96373 Counter-account for purchase under swap terms

96374 Counter-account for term agreements for purchase of securities

96376 Counter-account for term agreements for sale of securities

96379 Counter-account for stored securities and other valuables

96381 Counter-account for securities, property, and property rights (claims) as collateral

96397 Counter-account for other off-balance sheet accounts

Chapter 3. Definitions of Accounts

10000 ASSETS

10100 Cash in vault and other payment documents

10101 Cash in turnover vaults

Definition of the account: The movement and accounting of cash in the form of banknotes and coins existing in the turnover vaults of the bank and its branches are recorded. See previous edition.

The debit of the account reflects cash funds received from customers to the turnover vault, from regional directorates of the Central Bank and other banks, as well as other cash funds credited to the bank's turnover vault. (The third paragraph of position 10101 is in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registry number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

The credit of the account reflects cash funds issued from the turnover vaults of the bank and its branches.

Analytical accounting is carried out in separate personal accounts.

10103 Cash in currency exchange branches

Definition of the account: The movement and accounting of existing cash funds in currency exchange branches belonging to the bank are recorded. The cash balance is closed in the established order.

The debit of the account reflects cash funds received on a liability basis by cashiers of currency exchange branches and incoming from currency sales.

The credit of the account reflects issued and returned funds as well as returned balances.

Analytical accounting is carried out in separate personal accounts for each currency exchange branch and currency type.

10107 Cash in ATMs and other self-service equipment

Definition of the account: Accounting of cash funds in ATMs and other self-service equipment (automated deposit machines, info-kiosks, etc.) belonging to the bank is maintained.

The debit of the account reflects cash funds placed in ATMs and other self-service equipment.

The credit of the account reflects cash funds issued from ATMs and other self-service equipment based on bank cards and funds transferred.

Analytical accounting is carried out in separate personal accounts for each ATM and other self-service equipment.

10109 Cash in transit and other payment documents

Definition of the account: Accounting of cash, checks, and other payment documents sent from the turnover vault of the bank/branch to other banks/branches and in transit is maintained.

The debit of the account reflects the amount of cash, checks, and other payment documents sent to other banks/branches.

The credit of the account reflects the write-off of the amount of cash, checks, and other payment documents based on the confirmation from the receiving bank/branch that they were actually received into the vault.

Analytical accounting is carried out in separate personal accounts by the receiving bank, as well as by the type of cash, checks, and other payment documents.

10111 Cash in operational vaults

Definition of the account: The movement and accounting of cash in operational vaults are recorded.

The debit of the account reflects cash funds received into operational vaults.

The credit of the account reflects cash funds issued from operational vaults.

Analytical accounting is carried out in separate personal accounts by currency type and each operational vault.

10113 Cash in special vaults for issuing pensions, social benefits, compensations, and other payments

Definition of the account: Accounting of cash funds received on a liability basis by cashiers of Halk Bank branches for the purpose of paying pensions, social benefits, compensations, and other payments is maintained. The cash balance is kept until pensions, social benefits, compensations, and other payments are fully issued. The amount not paid due to objective reasons is transferred to account 10101 or handed over to the evening vault.

The debit of the account reflects cash funds received on a liability basis by cashiers for the purpose of paying pensions, social benefits, compensations, and other payments.

The actual amount of paid pensions, social benefits, compensations, and other payments is reflected on the credit side of the account.

Analytical accounting is maintained separately for each cashier.
See previous edition.

10198 Cash in the "Aged" Category

Definition of the account: Accounting for cash in the "Aged" category is maintained at the bank.

The amount of cash in the "Aged" category is reflected on the debit side of the account.

The amount of cash in the "Aged" category written off from the account is reflected on the credit side of the account.

Analytical accounting is maintained in a single personal account.
(As amended by Resolution No. 42/20-3336-2 of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 (Registration No. 3336-2, dated 05.02.2024) — , 06.02.2024, No. 10/24/3336-2/0100)

10300 Accounts of the Bank at the Central Bank

10301 Funds to be received from the Representative Account at the Central Bank — Nostro

Definition of the account: Accounting is maintained for idle funds deposited by the bank at the Central Bank to carry out interbank settlements.

Funds received in the name of the bank and its clients are reflected on the debit side of the account.

Funds written off from the account in accordance with the bank's obligations and clients' instructions are reflected on the credit side of the account.

Analytical accounting is maintained in a single personal account.

10305 Funds to be received from the Representative Account of the Central Bank — Vostro, overdraft

Definition of the account: A debit balance arising as a result of exceeding the previous credit balance in account 20802 during the execution of payments is taken into account.

The amount of the debit balance arising in account 20802 is reflected on the debit side of the account.

The amount of the covered debit balance when funds are received into account 20802 is reflected on the credit side of the account.

Analytical accounting is maintained in a single personal account.

10307 Funds to be received from the Central Bank — Cash

Definition of the account: Accounting is maintained for funds transferred by the bank to the Central Bank for the purpose of obtaining cash.

Funds transferred by the bank to the Central Bank for the purpose of obtaining cash are reflected on the debit side of the account.

The remaining balance written off from the account and/or returned funds when cash is received from the Central Bank are reflected on the credit side of the account.

Analytical accounting is maintained in a single personal account.

10309 Funds to be received from the Mandatory Reserve Account at the Central Bank

Definition of the account: Accounting is maintained for the movement of funds transferred by the bank to the Central Bank's mandatory reserves.

Mandatory reserve funds transferred from the bank's representative account to the Central Bank are reflected on the debit side of the account.

Mandatory reserve funds returned from the Central Bank to the bank's representative account are reflected on the credit side of the account.

Analytical accounting is maintained in a single personal account.

10311 Funds to be received from the Central Bank — Deposited Cash

Definition of the account: Accounting is maintained for funds to be received for cash deposited to the HCCM of the Territorial Main Directorate of the Central Bank.

The approved amount of cash deposited to the HCCM of the Territorial Main Directorate of the Central Bank is reflected on the debit side of the account.

The amount of funds transferred and received from the HCCM of the Territorial Main Directorate of the Central Bank for the deposited cash is reflected on the credit side of the account.

Analytical accounting is maintained in a separate personal account.

10313 Funds to be received from the Central Bank — Rapid Payment System

Definition of the account: Accounting is maintained for funds to be received by the bank under the Rapid Payment System.

Funds received in the name of the bank and its clients are reflected on the debit side of the account.

Funds written off from the account in accordance with the bank's obligations and clients' instructions are reflected on the credit side of the account.

Analytical accounting is maintained in a single personal account.

10315 Funds to be received from the Central Bank — Central Bank Clearing System

Definition of the account: Accounting is maintained for funds to be received by the bank under the Central Bank's Clearing System.

Funds received in the name of the bank and its clients are reflected on the debit side of the account.

Funds written off from the account in accordance with the bank's obligations and clients' instructions are reflected on the credit side of the account.

Analytical accounting is maintained in a single personal account.

10321 Funds to be received from the Central Bank — Overnight Deposits

Definition of the account: Accounting is maintained for overnight deposits placed by the bank at the Central Bank.

The amount of overnight deposits placed at the Central Bank is reflected on the debit side of the account.

The return of overnight deposits placed at the Central Bank is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts.

10331 Funds to be received from the Central Bank — Deposits up to 1 year

Definition of the account: Accounting is maintained for deposits up to 1 year placed by the bank at the Central Bank.

The amount of deposits placed at the Central Bank is reflected on the debit side of the account.

Deposits returned from the Central Bank are reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts by deposit type.

10397 Funds to be received from the Central Bank — Other Deposits

Definition of the account: Accounting is maintained for other deposits placed by the bank at the Central Bank that do not correspond to the categories listed above.

The amount of other deposits placed at the Central Bank is reflected on the debit side of the account.

Other deposits returned from the Central Bank are reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts by deposit type.

10500 Funds to be received from Other Banks and Financial Institutions

10501 Funds to be received from Representative Accounts at Other Banks — Nostro

Definition of the account: Accounting is maintained for funds deposited by the bank at other banks for the purpose of carrying out interbank settlements.

The amount of funds received in the name of the bank and clients from other banks to the bank's representative account is reflected on the debit side of the account.

The amount of funds transferred from the bank's representative account to other banks in accordance with the bank's own obligations and clients' instructions is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts for each representative bank.

10505 Funds to be received from Representative Accounts of Other Banks — Vostro, overdraft

Definition of the account: The debit balance arising as a result of exceeding the previous credit balance in account 21002 during the execution of payments is taken into account.

The amount of the debit balance arising in account 21002 is reflected on the debit side of the account.

The amount of the covered debit balance when funds are received into account 21002 is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts for each representative bank.

10507 Funds to be received from Representative Accounts of Other Banks — Cash

Definition of the account: Accounting is maintained for the movement of funds transferred by the bank to other banks for the purpose of obtaining cash.

The amount of funds transferred from the bank's representative account to other banks for the purpose of obtaining cash is reflected on the debit side of the account.

The remaining balance written off from the account and/or returned funds when cash is received from other banks are reflected on the credit side of the account.

Analytical accounting is maintained in personal accounts for each bank.

10511 Funds to be received from Other Banks for Cash Funds Issued from Physical Persons' Bank Cards

Definition of the account: Accounting is maintained for funds to be received from other banks for cash funds issued from bank cards of physical persons who are clients of other banks.

The amount of funds to be received from other banks for cash funds issued from bank cards of physical persons who are clients of other banks is reflected on the debit side of the account.

The amount of covered funds from other banks for cash funds issued from bank cards of physical persons who are clients of other banks is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts for each bank.

10513 Funds to be Received from Other Banks for Payments Made from Bank Cards

Definition of the account: Accounting is maintained for funds to be received from other banks for payments made from bank cards of clients of other banks.

The amount of funds to be received from other banks for payments made from bank cards of clients of other banks is reflected on the debit side of the account.

The amount of covered funds from other banks for payments made from bank cards of clients of other banks is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts for each bank.

10521 Accounts at Other Banks — Overnight Deposits

Definition of the account: Accounting is maintained for overnight deposits placed by the bank at other banks.

The amount of overnight deposits placed at other banks is reflected on the debit side of the account.

The return of overnight deposits placed at other banks is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts for each bank and deposit type.

10531 Accounts at Other Banks — Deposits up to 1 year

Definition of the account: Accounting is maintained for deposits up to 1 year placed by the bank at other banks.

The amount of deposits up to 1 year placed at other banks is reflected on the debit side of the account.

The return of deposits up to 1 year placed at other banks is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts for each bank and deposit type.

10541 Accounts at Other Banks — Deposits for a term of more than 1 year

Definition of the account: Accounting is maintained for deposits placed by the bank at other banks for a term of more than 1 year.

The amount of deposits placed at other banks for a term of more than 1 year is reflected on the debit side of the account.

The return of deposits placed at other banks for a term of more than 1 year is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts for each bank and deposit type.

10551 Accounts at Financial Institutions

Definition of the account: Accounting is maintained for funds of financial institutions (international financial institutions, Visa, Western Union, etc.) deposited by the bank for the purpose of carrying out settlements.

The amount of funds deposited at financial institutions is reflected on the debit side of the account.

The return/write-off of funds deposited at financial institutions is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts for each financial institution and deposit type.

10599 Allowance for Possible Losses — Funds to be Received from Other Banks or Financial Institutions (Counter-Asset)

Definition of the account: Accounting is maintained for the allowance for possible losses on funds deposited by the bank at other banks and financial institutions.

The amount of the established reserve and/or the increase in the reserve amount are reflected on the credit side of the account.

The amount of the decrease in the reserve and/or the amount of the cancelled reserve are reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts for each bank or financial institution, depending on the deposits.

10700 Securities Evaluated at Fair Value Through Profit or Loss

Definition of the account: Accounting is maintained for securities whose actual value is recorded and whose change in fair value is reflected in the profit and loss statement.

10701 Treasury Bills

Definition of the account: Accounting is maintained for treasury bills issued by the government, which were purchased for the purpose of earning profit due to short-term price changes or were recognized by the bank as securities whose change in fair value is reflected in the profit and loss statement through any other method.

The nominal value of purchased treasury bills is reflected on the debit side of the account.

The nominal value of government treasury bills written off from the account is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts by the type and term of treasury bills.

10705 Government Bonds

Definition of the account: Accounting is maintained for government bonds and other treasury obligations issued by the government, which were purchased for the purpose of earning profit due to short-term price changes or were recognized by the bank as securities whose change in fair value is reflected in the profit and loss statement through any other method.

The nominal value of purchased government bonds and other treasury obligations is reflected on the debit side of the account.

The nominal value of government bonds and other treasury obligations written off from the account is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts by the type and term of government bonds and other treasury obligations.

10709 Bonds and Other Debt Securities of the Central Bank

Definition of the account: Accounting is maintained for bonds and other debt securities of the Central Bank, which were purchased for the purpose of earning profit due to short-term price changes or were recognized by the bank as securities whose change in fair value is reflected in the profit and loss statement through any other method.

The nominal value of purchased bonds and other debt securities of the Central Bank is reflected on the debit side of the account.

The nominal value of bonds and other debt securities of the Central Bank written off from the account is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts by the type and term of bonds and other debt securities of the Central Bank.

10711 Debt Securities of Enterprises

Definition of the account: Accounting is maintained for debt securities of enterprises, which were purchased for the purpose of earning profit due to short-term price changes or were recognized by the bank as securities whose change in fair value is reflected in the profit and loss statement through any other method.

The nominal value of purchased debt securities is reflected on the debit side of the account.

The nominal value of debt securities of enterprises written off from the account is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts by the type and term of debt securities and their issuers.

10715 Eurobonds

Definition of the account: Accounting is maintained for eurobonds, which were purchased for the purpose of earning profit due to short-term price changes or were recognized by the bank as securities whose change in fair value is reflected in the profit and loss statement through any other method.

The nominal value of purchased eurobonds is reflected on the debit side of the account.

The nominal value of eurobonds written off from the account is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts by the type and term of eurobonds and their issuers.

10719 Equity Securities of Enterprises

Definition of the account: Accounting is maintained for equity securities of enterprises (organizations), which were purchased for the purpose of earning profit due to short-term changes in their prices or were recognized by the bank as securities whose change in fair value is reflected in the profit and loss statement through any other method.

The purchase price (excluding purchase costs) of equity securities of enterprises purchased and/or reclassified from other appropriate accounts to this account in accordance with the normative legal acts of the Central Bank is reflected on the debit side of the account.

The amount of equity securities written off from the account and/or reclassified to other appropriate accounts in accordance with the normative legal acts of the Central Bank is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts by the type of equity securities issued by enterprises (organizations) and their issuers.

See previous edition.

10723 Bonds and Other Debt Securities of Banks (As amended by the first paragraph of Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, dated 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

Definition of the account: Accounting is maintained for bonds and other debt securities of banks, which were purchased for the purpose of earning profit due to short-term price fluctuations or were recognized by the bank as securities whose changes in fair value are reflected in the profit and loss report through any other method. (As amended by the second paragraph of Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, dated 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

The nominal value of purchased bonds and other debt securities of banks is reflected on the debit side of the account.
(As amended by the third paragraph of Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, dated 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

The nominal value of bonds and other debt securities of banks that have exited the account is reflected on the credit side of the account.
(As amended by the fourth paragraph of Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, dated 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

Analytical accounting is maintained in separate personal accounts by the types and terms of bonds and other debt securities.
See previous edition.

10725 Bonds and Other Debt Securities of Banks

Definition of the account: Accounting is maintained for equity securities of banks, which were purchased for the purpose of earning profit due to short-term price fluctuations or were recognized by the bank as securities whose changes in fair value are reflected in the profit and loss report through any other method.

The purchase price (excluding purchase costs) of equity securities of banks purchased and/or reclassified in accordance with the normative legal acts of the Central Bank and transferred from relevant accounts to this account is reflected on the debit side of the account.

The write-off amount of securities that have exited the account and/or reclassified in accordance with the normative legal acts of the Central Bank and transferred to relevant accounts is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts by the types of equity securities issued by banks, as well as by issuers.
(As amended by Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, dated 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

10779 Other Securities

Definition of the account: Accounting is maintained for securities that do not fall into the categories defined above, which were purchased by the bank for the purpose of earning profit due to short-term changes in their prices or were recognized by any other method as securities whose change in fair value is reflected in the profit and loss statement.

The nominal value of other debt securities purchased and/or reclassified in accordance with the normative legal acts of the Central Bank and transferred from other appropriate accounts to this account, as well as the purchase price of equity securities (excluding purchase costs) are reflected on the debit side of the account.

The write-off amount of other securities written off from the account and/or reclassified in accordance with the normative legal acts of the Central Bank and transferred to other appropriate accounts is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts by the type and term of securities, as well as by issuers.

10791 Discount on Securities Evaluated at Fair Value Through Profit or Loss (Counter-Asset)

Definition of the account: Accounting is maintained for the negative difference between the purchase price (excluding purchase costs and purchased interest, if any) of debt securities and their nominal value.

The discount amount from purchasing securities at a price lower than their nominal value is reflected on the credit side of the account.

The amount of discount amortization, as well as the amount of discount written off from the account when securities are sold and/or written off from the balance sheet by other means, is reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts by the type and term of securities, as well as by issuers.

10793 Premium on Securities Evaluated at Fair Value Through Profit or Loss

Definition of the account: Accounting is maintained for the positive difference between the purchase price (excluding purchase costs and purchased interest, if any) of debt securities and their nominal value.

The premium amount from purchasing securities at a price higher than their nominal value is reflected on the debit side of the account.

The amortization of the premium and the remaining amount of the premium upon the sale of securities and/or write-off from the account by other means are reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts by the type and term of securities, as well as by issuers.

See previous edition.

10795 Change in Fair Value of Securities Evaluated at Fair Value Through Profit or Loss (Asset-Liability) (As amended by the first paragraph of Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, dated 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225) See previous edition.

Definition of the account: Accounting is maintained for the change in fair value (asset-liability) of securities.
(As amended by the second paragraph of Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, dated 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

The debit of the account reflects the amount of write-off of losses previously recognized as a result of an increase in the fair value of securities, as well as adjustments made to their fair value when securities are impaired, redeemed, sold, or otherwise derecognized.

The credit of the account reflects the amount of write-off of profits previously recognized as a result of a decrease in the fair value of securities, as well as adjustments made to their fair value when securities are impaired, redeemed, sold, or otherwise derecognized.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

10799 Allowance for Possible Losses — Securities Measured at Fair Value Through Profit or Loss (contra-asset)

Definition of the account: An account is maintained for funds intended to cover losses that may arise as a result of impairment of securities, excluding adjustments reflected in account 10795.

The debit of the account reflects the decrease and/or reversal of the allowance.

The credit of the account reflects the amount of the allowance established and/or the increase in the allowance amount.

Analytical accounting is maintained in separate personal accounts by type of securities and their issuers.

10800 Investments in Securities Measured at Fair Value Through Other Comprehensive Income

10801 Government Treasury Bills

Definition of the account: Accounting is maintained for government-issued treasury bills classified as securities measured at fair value through other comprehensive income.

The debit of the account reflects the nominal value of purchased treasury bills, as well as treasury bills reclassified in accordance with the normative legal acts of the Central Bank and transferred from other appropriate accounts to this account.

The credit of the account reflects the nominal value of treasury bills derecognized and/or reclassified in accordance with the normative legal acts of the Central Bank and transferred from this account to other appropriate accounts.

Analytical accounting is maintained in separate personal accounts by type and maturity of treasury bills.

10805 Government Bonds

Definition of the account: Accounting is maintained for government bonds and other treasury debt securities (long-term) classified as securities measured at fair value through other comprehensive income.

The debit of the account reflects the nominal value of purchased government bonds and other treasury debt securities, as well as government bonds and other treasury debt securities reclassified in accordance with the normative legal acts of the Central Bank and transferred from other appropriate accounts to this account.

The credit of the account reflects the nominal value of government bonds and other treasury debt securities derecognized and/or reclassified in accordance with the normative legal acts of the Central Bank and transferred from this account to other appropriate accounts.

Analytical accounting is maintained in separate personal accounts by type and maturity of government bonds and other treasury debt securities.

10809 Bonds and Other Debt Securities of the Central Bank

Definition of the account: Accounting is maintained for bonds and other debt securities of the Central Bank classified as securities measured at fair value through other comprehensive income.

The debit of the account reflects the nominal value of purchased bonds and other debt securities of the Central Bank, as well as bonds and other debt securities of the Central Bank reclassified in accordance with the normative legal acts of the Central Bank and transferred from other appropriate accounts to this account.

The credit of the account reflects the nominal value of bonds and other debt securities of the Central Bank derecognized and/or reclassified in accordance with the normative legal acts of the Central Bank and transferred from this account to other appropriate accounts.

Analytical accounting is maintained in separate personal accounts by type and maturity of bonds and other debt securities of the Central Bank.

10813 Debt Securities of Enterprises

Definition of the account: Accounting is maintained for debt securities of enterprises (organizations) classified as securities measured at fair value through other comprehensive income.

The debit of the account reflects the nominal value of purchased debt securities, as well as debt securities reclassified in accordance with the normative legal acts of the Central Bank and transferred from other appropriate accounts to this account.

The credit of the account reflects the nominal value of debt securities of enterprises derecognized and/or reclassified in accordance with the normative legal acts of the Central Bank and transferred from this account to other appropriate accounts.

Analytical accounting is maintained in separate personal accounts by type and maturity of debt securities of enterprises (organizations) and by issuers.

10817 Eurobonds

Definition of the account: Accounting is maintained for eurobonds classified as securities measured at fair value through other comprehensive income.

The debit of the account reflects the nominal value of purchased eurobonds, as well as eurobonds reclassified in accordance with the normative legal acts of the Central Bank and transferred from other appropriate accounts to this account.

The credit of the account reflects the nominal value of eurobonds derecognized and/or reclassified in accordance with the normative legal acts of the Central Bank and transferred from this account to other appropriate accounts.

Analytical accounting is maintained in separate personal accounts by type and maturity of eurobonds and by issuers.

10821 Equity Securities of Enterprises

Definition of the account: Accounting is maintained for equity securities and investments in the charter capital of enterprises (organizations) classified as securities measured at fair value through other comprehensive income.

The debit of the account reflects the acquisition cost of purchased equity securities of enterprises, including costs associated with the purchase, as well as the acquisition cost of equity securities of enterprises (organizations) reclassified in accordance with the normative legal acts of the Central Bank and transferred from other appropriate accounts to this account.

The credit of the account reflects the amount of derecognition of equity securities derecognized and/or reclassified in accordance with the normative legal acts of the Central Bank and transferred from this account to other appropriate accounts.

Analytical accounting is maintained in separate personal accounts by type of equity securities issued by enterprises (organizations) and by issuers.

See previous edition.

10823 Bonds and Other Debt Securities of Banks (The first paragraph of position 10823 is in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

Definition of the account: Accounting is maintained for bonds and other debt securities of banks measured at fair value through other comprehensive income.
(The second paragraph of position 10823 is in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

The debit of the account reflects the nominal value of purchased bonds and other debt securities of banks, as well as other bonds and debt securities reclassified in accordance with the normative legal acts of the Central Bank and transferred from relevant accounts to this account. (The third paragraph of position 10823 is in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

The credit of the account reflects the nominal value of bonds and other debt securities of banks derecognized and/or reclassified in accordance with the normative legal acts of the Central Bank and transferred from this account to relevant accounts. (The fourth paragraph of position 10823 is in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

Analytical accounting is maintained in separate personal accounts by type and maturity of bonds and other debt securities.
See previous edition.

10825 Equity Securities of Banks

Definition of the account: Accounting is maintained for debt securities of banks measured at fair value through other comprehensive income.

The debit of the account reflects the purchase price of purchased equity securities of banks, taking into account all costs associated with their purchase, as well as the value of securities of banks reclassified in accordance with the normative legal acts of the Central Bank and transferred from relevant accounts to this account.

Analytical accounting is maintained in separate personal accounts by type of equity securities issued by banks, as well as by issuers.
(The position 10825 is in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

10879 Other Securities

Definition of the account: Accounting is maintained for other securities classified as securities measured at fair value through other comprehensive income that do not fall into the categories defined above.

The debit of the account reflects the nominal value of other debt securities and the acquisition cost of equity securities, including costs associated with purchase, as well as the value of securities reclassified in accordance with the normative legal acts of the Central Bank and transferred from other appropriate accounts to this account.

The credit of the account reflects the nominal value of other debt securities and the amount of other equity securities reclassified in accordance with the normative legal acts of the Central Bank and transferred from this account to other appropriate accounts and/or derecognized.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

10889 Costs of Purchasing Debt Securities Measured at Fair Value Through Other Comprehensive Income

Definition of the account: Accounting is maintained for all costs associated with the purchase of debt securities (commissions and brokerage fees paid to agents, advisors, dealers, and brokers, fees of regulatory authorities and stock exchanges, as well as taxes and fees for fund transfers, etc.).

The debit of the account reflects costs associated with the purchase of debt securities measured at fair value through other comprehensive income.

The credit of the account reflects the amortization of costs associated with the purchase of debt securities measured at fair value through other comprehensive income, as well as the amount of write-off of the remaining costs associated with the purchase at the time of sale, reclassification, transfer to others, and/or other derecognition of debt securities.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

10891 Discount on Investments in Securities Measured at Fair Value Through Other Comprehensive Income (contra-asset)

Definition of the account: Accounting is maintained for the negative difference between the purchase price (excluding purchase costs and, if any, accrued interest) and the nominal value of debt securities measured at fair value through other comprehensive income.

The credit of the account reflects the discount amount when securities are purchased at a price lower than their nominal value.

The debit of the account reflects the amount of discount amortization and the discount amount of securities sold, reclassified, transferred, and/or otherwise derecognized.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

10893 Premium on Investments in Securities Measured at Fair Value Through Other Comprehensive Income

Definition of the account: Accounting is maintained for the positive difference between the purchase price (excluding purchase costs and, if any, accrued interest) and the nominal value of debt securities measured at fair value through other comprehensive income.

The debit of the account reflects the premium amount when securities are purchased at a price higher than their nominal value.

The credit of the account reflects the premium amortization and the premium amount of securities sold, reclassified, transferred, and/or otherwise derecognized.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

See previous edition.

10895 Change in Fair Value of Investments in Securities Measured at Fair Value Through Other Comprehensive Income (asset-liability) (The first paragraph of position 10895 is in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

Definition of the account: Accounting is maintained for changes in the fair value of investments in securities measured at fair value through other comprehensive income.

The debit of the account reflects the increase in the fair value of securities measured at fair value through other comprehensive income, as well as the amount of write-off of unrecognized losses in cases where securities are impaired, redeemed, sold, or otherwise derecognized.

The credit of the account reflects the decrease in the fair value of securities measured at fair value through other comprehensive income, as well as the amount of write-off of unrecognized profits in cases where securities are impaired, redeemed, sold, or otherwise derecognized.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

10899 Allowance for Possible Losses — Investments in Securities Measured at Fair Value Through Other Comprehensive Income (contra-asset)

Definition of the account: An account is maintained for funds allocated to cover losses arising as a result of impairment of investments, excluding adjustments reflected in account 10895.

The credit of the account reflects the amount of the allowance established and/or the increase in the allowance amount.

The debit of the account reflects the decrease and/or write-off of the allowance amount.

Analytical accounting is maintained in separate personal accounts by type of securities and their issuers.

10900 Precious Metals, Stones, and Coins for Trading

10901 Precious Metals

Definition of the account: Accounting is maintained for precious metals such as gold, silver, and platinum purchased by the bank for commercial activities.

The debit of the account reflects the value of purchased precious metals.

The credit of the account reflects the value of sold precious metals.

Analytical accounting is maintained in separate personal accounts by type of precious metals.

10905 Precious Stones

Definition of the account: Accounting is maintained for precious stones such as natural diamonds, rubies, emeralds, sapphires, alexandrites, rare products of raw (natural) and processed natural pearls, and amber purchased by the bank for commercial activities.

The debit of the account reflects the value of purchased precious stones.

The credit of the account reflects the value of sold precious stones.

Analytical accounting is maintained in separate personal accounts by type of precious stones.

10909 Precious Coins

Definition of the account: Accounting is maintained for coins made of precious metals (gold, silver, and others) purchased by the bank for commercial activities.

The debit of the account reflects the value of purchased precious coins.

The credit of the account reflects the value of sold precious coins.

Analytical accounting is maintained in separate personal accounts by type of precious coins.

10999 Allowance for Possible Losses — Precious Metals, Stones, and Coins for Trading (contra-asset)

Definition of the account: An account is maintained for funds intended to cover losses arising as a result of impairment of precious metals, stones, and coins purchased by the bank for commercial activities.

The credit of the account reflects the amount of assessed possible losses or the increase in the allowance amount.

The debit of the account reflects the decrease in the allowance amount or the amount of reversal.

Analytical accounting is maintained in separate personal accounts by type of precious metals, stones, and coins.

11100 Purchased Receivables — Factoring

11101 Purchased Receivables — Factoring

Definition of the account: Accounting is maintained for receivables purchased by the bank — payment requests placed for collection by its customers (product suppliers) for shipped goods, performed work, and rendered services.

The debit of the account reflects the nominal value of customer receivables purchased by the bank.

The credit of the account reflects the value of receivables paid by debtors, reclassified, transferred to accounts 11103 and 11105, as well as the value of receivables written off to the account of other persons.

Analytical accounting is maintained in separate personal accounts on a contract-by-contract basis for each payer.

11103 Overdue Purchased Receivables — Factoring

Definition of the account: Accounting is maintained for purchased receivables classified as overdue in accordance with established rules.

The debit of the account reflects the full and/or unpaid value of purchased receivables reclassified and transferred from account 11101 to this account by the bank.

The credit of the account reflects the amount of receivables paid by debtors or derecognized, as well as the value of purchased overdue receivables reclassified and transferred to account 11105.

Analytical accounting is maintained in separate personal accounts on a contract-by-contract basis for each payer.

11105 Purchased Receivables in Litigation — Factoring

Definition of the account: Accounting is maintained for receivables in litigation purchased by the bank.

The debit of the account reflects the full and/or unpaid value of purchased receivables reclassified and transferred from accounts 11101 and 11103 to this account by the bank.

The credit of the account reflects the amount of receivables covered by debtors or derecognized.

Analytical accounting is maintained in separate personal accounts on a contract-by-contract basis for each payer.

11195 Discount on Purchased Receivables — Factoring (contra-asset)

Definition of the account: Accounting is maintained for the negative difference, i.e., the discount, between the full nominal value of purchased receivables and the purchase price.

The credit of the account reflects the discount amount when the bank purchases receivables at a price lower than their full nominal value.

The debit of the account reflects the discount amortization, as well as the discount amount written off as a result of partial or full coverage of receivables by the debtor or when written off to the account of other persons.

Analytical accounting is maintained in separate personal accounts on a contract-by-contract basis for each payer.

11199 Allowance for Possible Losses on Purchased Receivables — Factoring (contra-asset)

Definition of the account: An account is maintained for the allowance established to cover possible losses on purchased receivables where amounts have not been collected from the debtor and/or there is doubt about the collectability of the amount in the assessment.

The credit of the account reflects the amount of the allowance established and/or the increase in the allowance amount.

The debit of the account reflects the decrease in the allowance amount and/or the amount of reversal.

Analytical accounting is maintained in separate personal accounts on a contract-by-contract basis for each payer.

11500 Obligations under Drafts Guaranteed by Customers' Letters of Credit and/or Trust Documents

11501 Customers' Obligations — Import-Related Bills of Exchange

Definition of the account: Accounting is maintained for bills of exchange/drafts presented under a letter of credit guarantee, intended to cover costs related to the payment and/or acceptance of the value of imports, and related to the authority to import or purchase/pay.

The debit of the account reflects the amount of bills of exchange presented under an accepted letter of credit from a foreign representative bank for the import of goods or services.

The credit of the account reflects the paid amount of bills of exchange placed on customers' accounts under a letter of credit, as well as the amount of bills of exchange reclassified and transferred to accounts 11511 and 11519.

Analytical accounting is maintained in separate personal accounts by type of obligations.

11503 Customers' Obligations — Letters of Credit and Guarantees

Definition of the account: Accounting is maintained for payments related to customers' letters of credit and guarantees.

The debit of the account reflects the amount paid by customers for letters of credit and guarantees.

The credit of the account reflects the amounts covered by customers, as well as the amounts reclassified and transferred to accounts 11511 and 11519 for import-related letters of credit, and to accounts 11515 and 11521 for domestic letters of credit.

Analytical accounting is maintained in separate personal accounts by type of obligations.

11505 Customer Liabilities – Bills Related to Imports Based on Trust Documents

Definition of the account: The account is used to record accepted bills/tr drafts presented for imports under trust agreements before/during the time documents are provided, and bills/tr drafts presented for imports under letter of credit guarantees.

The debit side of the account reflects the amount of bills/tr drafts related to imports that have been accepted and transferred based on trust documents, and presented under letter of credit guarantees.

The credit side of the account reflects the amounts of bills/tr drafts related to imports presented under letter of credit guarantees collected from customers' accounts, as well as the amounts of bills transferred upon reclassification to accounts 11511 and 11519.

Analytical accounting is carried out on separate personal accounts by liability type.

11509 Customer Liabilities – Local Bills Based on Trust Documents

Definition of the account: The account is used to record the value of local bills/tr drafts guaranteed by letters of credit and/or trust documents.

The debit side of the account reflects the amount of local bills/tr drafts presented under guarantees of letters of credit and/or trust documents.

The credit side of the account reflects the amounts collectible from customers' accounts for local bills/tr drafts presented under guarantees of letters of credit and/or trust documents, as well as the amounts of bills transferred upon reclassification to accounts 11511 and 11519.

Analytical accounting is carried out on separate personal accounts by liability type.

11511 Overdue Import-Related Bills and Acceptances

Definition of the account: The account records overdue bills/tr drafts related to imports, which are considered overdue according to current rules, issued under guarantees of letters of credit and/or trust documents, and not paid on time.

The debit side of the account reflects the value of overdue bills/tr drafts related to imports, not paid on time, placed under guarantees of letter of credit and/or trust agreements, transferred from accounts 11501 and 11505 upon reclassification to this account.

The credit side of the account reflects the value of paid bills/tr drafts related to imports placed under guarantees of letter of credit and/or trust agreements, losses arising from impairment covered from account 11599, and the value of paid bills/tr drafts related to imports transferred from this account to account 11519 upon reclassification.

Analytical accounting is carried out on separate personal accounts by liability type.

11515 Overdue Local Bills and Acceptances

Definition of the account: The account records overdue local bills/tr drafts, which are considered overdue according to current rules, issued under guarantees of letters of credit and/or trust documents, and not paid on time.

The debit side of the account reflects the value of overdue local bills/tr drafts, not paid on time, placed under guarantees of letter of credit and/or trust agreements, transferred from account 11509 to this account upon reclassification.

The credit side of the account reflects the value of paid bills/tr drafts placed under guarantees of letters of credit and/or trust documents and/or written off from account 11599 to cover losses arising from impairment, as well as the value of paid bills/tr drafts transferred from account 11521 to this account upon reclassification.

Analytical accounting is carried out on separate personal accounts by liability type.

11519 Import-Related Bills Under Litigation

Definition of the account: The account is used to record bills/tr drafts related to imports placed under guarantees of letters of credit and/or trust documents, for which legal proceedings have been initiated.

The debit side of the account reflects the amount of bills/tr drafts related to imports placed under guarantees of letter of credit and/or trust documents, transferred from accounts 11501, 11505, and 11511 to this account upon reclassification.

The credit side of the account reflects reserves established from account 11599 to cover losses arising from impairment and/or the amount of paid bills/tr drafts placed under guarantees of letter of credit and/or trust documents.

Analytical accounting is carried out on separate personal accounts by liability type.

11521 Local Bills Under Litigation

Definition of the account: The account is used to record local bills/tr drafts placed under guarantees of letters of credit and/or trust documents, for which legal proceedings have been initiated.

The debit side of the account reflects the amount of local bills placed under guarantees of letter of credit and/or trust documents, transferred from accounts 11509 and 11515 to this account upon reclassification.

The credit side of the account reflects amounts written off from account 11599 to cover losses arising from impairment and/or the value of paid local bills/tr drafts placed under guarantees of letter of credit and/or trust documents.

Analytical accounting is carried out on separate personal accounts by liability type.

11599 Reserve for Possible Losses – Import-Related and Local Bills (Counter-Asset)

Definition of the account: The account is used to record potential losses arising from the possibility of non-collection of import-related and local bills placed under guarantees of letters of credit and/or trust documents.

The debit side of the account reflects the reversed amount of the reserve.

The credit side of the account reflects the amount of the established reserve.

Analytical accounting is carried out on separate personal accounts by liability type.

11700 Customer Liabilities for Bank's Unpaid Acceptances

11701 Customer Liabilities for Acceptances – Local

Definition of the account: The account is used to record time bills/tr drafts given to customers in the form of acceptances during the execution of local trade operations.

The debit side of the account reflects the value of bills/tr drafts given in the form of acceptances.

The credit side of the account reflects the paid value of bills/tr drafts in the form of acceptances.

Analytical accounting is carried out on separate personal accounts by the maturity of bills/tr drafts.

11705 Customer Liabilities for Acceptances – Foreign

Definition of the account: The account is used to record time bills/tr drafts given to customers in the form of acceptances during the execution of international trade operations.

The debit side of the account reflects the value of bills/tr drafts given in the form of acceptances.

The credit side of the account reflects the value of paid bills/tr drafts in the form of acceptances.

Analytical accounting is carried out on separate personal accounts by the maturity of bills/tr drafts.

11800 Securities Purchased Under Repo Agreements

11801 Securities Purchased from the Central Bank Under Repo Agreements

11803 Securities Purchased from Other Banks Under Repo Agreements

11805 Securities Purchased from the Government Under Repo Agreements

11807 Securities Purchased from Individuals Under Repo Agreements

11809 Securities Purchased from Individual Entrepreneurs Under Repo Agreements See previous edition.

11811 Securities Purchased from State-Owned Enterprises and State Institutions Under Repo Agreements (As amended by Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, dated July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642) See previous edition.

11813 Securities Purchased from Companies with Foreign Investment Participation Under Repo Agreements (As amended by Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, dated April 20, 2023) — , April 25, 2023, No. 10/23/3336-1/0225)

11815 Securities Purchased from Private Enterprises, Economic Partnerships, and Societies Under Repo Agreements

11897 Securities Purchased from Other Debtors Under Repo Agreements

Since the above-mentioned accounts are identical in nature, their definition is provided in a generalized manner.

Definition of the account: The account is used to record securities purchased under repo agreements (agreements on sale and purchase contracts concluded with the condition of repurchase of securities).

The debit side of the account reflects the value of securities purchased under the first part of the agreement on sale and purchase contracts concluded with the condition of repurchase of securities, as well as the amortization amount of the difference between the repurchase price of securities under the second part of the agreement and the purchase price of the security under the first part of the agreement.

The credit side of the account reflects the value of securities resold under the second part of the agreement on sale and purchase contracts concluded with the condition of repurchase of securities, as well as the value of securities transferred to the bank portfolio if the second part of the agreement on sale and purchase contracts concluded with the condition of repurchase of securities is not fulfilled.

Analytical accounting is carried out on separate personal accounts for each repo agreement, as well as by the type and maturity of securities.

11899 Reserve for Possible Losses – Securities Purchased Under Repo Agreements (Counter-Asset)

Definition of the account: The account is used to record reserves created to cover losses arising from the depreciation of securities purchased under repo agreements.

The debit side of the account reflects the decrease and/or reversed amount of the reserve.

The credit side of the account reflects the amount of the established reserve and/or the increase in the reserve amount.

Analytical accounting is carried out on separate personal accounts for each repo agreement, as well as by the type of securities.

11900 Short-Term Loans Given to the Central Bank

11901 Short-Term Loans Given to the Central Bank

Definition of the account: The account is used to record loans (including other operations called credits in substance) given to the Central Bank for a term up to 1 year.

The debit side of the account reflects the amount of the loan given.

The credit side of the account reflects the repaid (paid) loan amount.

Analytical accounting is carried out on separate personal accounts for each loan agreement.

12100 Short-Term Loans Given to Other Banks

12101 Short-Term Loans Given to Other Banks

Definition of the account: The account is used to record loans (including other operations counted as credits in substance) given to other banks for a term up to 1 year.

The debit side of the account reflects the amount of the loan given.

The credit side of the account reflects the repaid loan amount and/or the amount reclassified according to another status of the loan.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor (borrower).

12105 Overdue Loans Given to Other Banks

Definition of the account: The account is used to record short-term and long-term loans (including other operations classified as credits in substance) given to other banks that have not been repaid on time.

The debit side of the account reflects the sum of all loans given to other banks that have not been paid on time, as well as the amounts of loans transferred from accounts 12101, 12109, 14501, and 14505 to this account upon reclassification.

The credit side of the account reflects the debt amount paid by the debtor, as well as the amounts reclassified according to another nature of the loans and/or funds written off through account 12199.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12109 Restructured Short-Term Loans Given to Other Banks

Definition of the account: The account is used to record short-term loans (including other operations counted as credits in substance) given to other banks whose main terms have been changed in accordance with the credit agreement and additional agreements thereto.

The debit side of the account reflects the amount of restructured loans given to other banks, transferred from accounts 12101 and 12105 to this account upon reclassification.

The credit side of the account reflects the amount of loans repaid, reclassified, and/or written off through account 12199.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12199 Reserve for Possible Losses – Short-Term Loans Given to Other Banks (Counter-Asset)

Definition of the account: The account is used to record the reserve for possible losses for short-term loans (including other operations classified as credits in substance) given to other banks, where there is a possibility of non-collection by the bank.

The credit side of the account reflects the amount of the established reserve and/or the increase in the reserve amount.

The debit side of the account reflects the decrease in the reserve amount and/or the reversed amount of the reserve.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12300 Short-Term Loans Given to the Government

12301 Short-Term Loans Given to the Government

Definition of the account: The account is used to record loans (other operations classified as credits in substance) given to the Government of the Republic of Uzbekistan and its authorized or executive bodies for a term up to 1 year.

The debit side of the account reflects the amount of loans given.

The credit side of the account reflects the repaid and/or reclassified loan amounts according to another status of the loans.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12305 Overdue Loans Given to the Government

Definition of the account: The account is used to record short-term and long-term loans (including other operations classified as credits in substance) given to the Government of the Republic of Uzbekistan and its authorized or executive bodies that have not been returned on time.

The debit side of the account reflects the amount of loans given to the Government of the Republic of Uzbekistan and its authorized or executive bodies that have not been paid on time, transferred from accounts 12301, 12309, 14701, and 14705 to this account upon reclassification.

The credit side of the account reflects the amounts reclassified according to another status of the loans and/or reserves for possible losses from account 12399, as well as the loan amount paid by debtors.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12309 Restructured Short-Term Loans Given to the Government

Definition of the account: The account is used to record short-term loans (including other operations classified as credits in substance) given to the Government of the Republic of Uzbekistan and its authorized or executive bodies, whose main terms have been changed in accordance with the credit agreement and additional agreements thereto.

The debit side of the account reflects the amount of restructured loans given to the Government of the Republic of Uzbekistan and its authorized or executive bodies, transferred from accounts 12301 and 12305 to this account upon reclassification.

The credit side of the account reflects the amounts of loans paid, reclassified, and/or written off from the reserve for possible losses from account 12399.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12399 Reserve for Possible Losses – Short-Term Loans Given to the Government (Counter-Asset)

Definition of the account: The account is used to record the reserve for possible losses for short-term loans (including other operations called credits in substance) given to the Government of the Republic of Uzbekistan and its authorized or executive bodies, where there is a possibility of non-collection by the bank.

The debit side of the account reflects the decrease in the reserve amount and/or the reversed amount of the reserve.

The credit side of the account reflects the amount of the established reserve and/or the increase in the reserve amount.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12400 Short-Term Loans Given to Budget Organizations

12401 Short-Term Loans Given to Budget Organizations

Definition of the account: The account is used to record loans (including overdrafts and other operations classified as credits in substance) given to budget organizations for a term up to 1 year.

The debit side of the account reflects the amount of loans given.

The credit side of the account reflects the repaid and/or reclassified loan amounts according to another status of the loans.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12405 Overdue Loans Given to Budget Organizations

Definition of the account: The account is used to record short-term and long-term loans (including overdrafts and other operations classified as credits in substance) given to budget organizations that have not been returned on time.

The debit side of the account reflects the amount of loans given to budget organizations that have not been paid on time, transferred from accounts 12401, 12409, 14801, and 14809 to this account upon reclassification.

The credit side of the account reflects the amounts reclassified according to another status of the loans and/or reserves for possible losses from account 12499, as well as the debt amount paid by debtors.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12409 Restructured Short-Term Loans Given to Budget Organizations

Definition of the account: The account is used to record short-term loans (including overdrafts and other operations classified as credits in substance) given to budget organizations, whose main terms have been changed in accordance with the restructured contract and additional agreements thereto.

The debit side of the account reflects the amount of restructured loans given to budget organizations, transferred from accounts 12401 and 12405 to this account upon reclassification.

The credit side of the account reflects the amounts of loans paid, reclassified, and/or written off from the reserve for possible losses from account 12499.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12499 Reserve for Possible Losses – Short-Term Loans Given to Budget Organizations

Definition of the account: The account is used to record the reserve for possible losses for short-term loans (including overdrafts and other operations classified as credits in substance) given to budget organizations, where there is a possibility of non-collection by the bank.

The credit side of the account reflects the amount of the established reserve and/or the increase in the reserve amount.

The debit side of the account reflects the decrease in the reserve amount and/or the reversed amount of the reserve.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12500 Short-Term Loans Given to Individuals

12501 Short-Term Loans Given to Individuals

Definition of the account: The account is used to record loans (including overdrafts and other operations classified as credits in substance) given to individuals for a term up to 1 year.

The debit side of the account reflects the amount of loans given.

The credit side of the account reflects the repaid and/or reclassified loan amounts according to another status.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

See previous edition.

12502 Short-Term Loans Given to Families Included in the Social Registry (As amended by Resolution No. 10/14 of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 (Registration No. 3336-4, dated June 29, 2026) — , June 30, 2026, No. 10/26/3336-4/0651) See previous edition.

Definition of the account: The account is used to record loans (including overdrafts and other operations classified as credits in substance) given to families included in the Social Registry for a term of 1 year starting from the date they were submitted. (As amended by Resolution No. 10/14 of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 (Registration No. 3336-4, dated June 29, 2026) — , June 30, 2026, No. 10/26/3336-4/0651)

The debit side of the account reflects the amount of the loan given.

The credit side of the account reflects the repaid loan and/or reclassified loan amount according to another status.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12503 Short-Term Loans Given to Individuals via Bank Cards

Definition of the account: The account is used to record loans (including overdrafts and other operations classified as credits in substance) given to individuals via bank cards for a term up to 1 year.

The debit side of the account reflects the amount of loans given.

The credit side of the account reflects the repaid and/or reclassified loan amounts according to another status.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12504 Short-Term Mortgage Loans Given to Individuals for Housing Purchase Under State Programs

Definition of the account: The account is used to record mortgage loans (including overdrafts and other operations classified as credits in substance) given to individuals for housing purchase under state programs for a term of 1 year starting from the date they were submitted.

The debit side of the account reflects the amount of the loan given.

The credit side of the account reflects the repaid loan and/or reclassified loan amount according to another status.

Analytical accounting is carried out on separate personal accounts depending on the credit agreements for each debtor.

12505 Overdue Loans Given to Individuals
See previous edition.

Definition of the account: The account is used to record short-term and long-term loans (including overdrafts and other operations classified as credits in substance) given to individuals, including self-employed persons, that have not been paid (repaid) on time.

The debit of the account reflects the amount of overdue loans to individuals, including self-employed persons, transferred to this account from reclassified accounts 12501, 12502, 12503, 12504, 12509, 12521, 12531, 12541, 14901, 14902, 14903, 14905, 14913, 14921, 14931, 14941.

The credit of the account reflects the amount of loans paid by debtors, reclassified under other statuses, and/or written off from account 12599 to cover possible losses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.
(The definition of position 12505 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024, No. 42/20 (registration number 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no)

12509 Short-term loans to individuals with revised terms See previous edition.

Definition of the account: Accounting is maintained for short-term loans (including overdrafts and other operations that are loans in substance) granted to individuals, including self-employed persons, whose main terms have been changed in accordance with the credit contract and additional agreements thereto.

The debit of the account reflects the amount of short-term loans with revised terms granted to individuals, including self-employed persons, transferred to this account from reclassified accounts 12501, 12502, 12503, 12504, 12505, 12521, 12531, and 12541.

The credit of the account reflects the amount of loans paid, reclassified, and/or written off from account 12599 to cover possible losses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.
(The definition of position 12509 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024, No. 42/20 (registration number 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no)

12521 Short-term loans to individuals under special programs

Definition of the account: Accounting is maintained for loans granted to individuals under special programs for a term of up to 1 year.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans covered and/or reclassified under other statuses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.
See previous edition.

12531 Short-term loans to self-employed persons

Definition of the account: Accounting is maintained for loans (including overdrafts and other operations that are loans in substance) granted to self-employed persons for a term of up to 1 year.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans covered and/or reclassified under other statuses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

12541 Short-term loans to self-employed persons under special programs

Definition of the account: Accounting is maintained for loans granted to self-employed persons under special programs for a term of up to 1 year.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans covered and/or reclassified under other statuses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.
(Positions 12531 and 12541 were added to Chapter 3 based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024, No. 42/20 (registration number 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no)

12599 Provision for possible losses — Short-term loans to individuals (contra-asset) See previous edition.

Definition of the account: Accounting is maintained for provisions for possible losses that may be recognized by the bank on short-term loans (including overdrafts and other operations that are loans in substance) granted to individuals, including self-employed persons, which may not be collected. (The second paragraph of the definition of position 12599 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024, No. 42/20 (registration number 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no)

The credit of the account reflects the amount of the established provision and/or the increase in the provision.

The debit of the account reflects the amount of the decrease in the provision and/or the amount written off.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

12600 Short-term loans to individual entrepreneurs

12601 Short-term loans to individual entrepreneurs

Definition of the account: Accounting is maintained for loans (including overdrafts and other operations that are loans in substance) granted to individual entrepreneurs and peasant farms without legal entity status for a term of up to 1 year.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans covered and/or reclassified under other statuses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

12605 Overdue loans to individual entrepreneurs

The debit of the account reflects the amount of overdue, reclassified loans granted to individual entrepreneurs and peasant farms without legal entity status, transferred to this account from accounts 12601, 12609, 15001, 15005.

The credit of the account reflects the amount of loans paid by debtors, reclassified under other statuses, and/or written off from account 12699 to cover possible losses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

12609 Short-term loans to individual entrepreneurs with revised terms

Definition of the account: Accounting is maintained for short-term loans (including overdrafts and other operations that are loans in substance) granted to individual entrepreneurs and peasant farms without legal entity status, whose main terms have been changed in accordance with the credit contract and additional agreements thereto.

The debit of the account reflects the amount of loans granted to individual entrepreneurs and peasant farms without legal entity status, with revised terms, reclassified, and transferred to this account from accounts 12601 and 12605.

The credit of the account reflects the amount of loans paid, reclassified, and/or written off from account 12599 to cover possible losses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

12621 Short-term loans to individual entrepreneurs under special programs

Definition of the account: Accounting is maintained for loans (including other operations that are loans in substance) granted to individual entrepreneurs and peasant farms without legal entity status under special programs for a term of up to 1 year.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans covered and/or reclassified under other statuses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

12699 Provision for possible losses — Short-term loans to individual entrepreneurs (contra-asset)

Definition of the account: Accounting is maintained for provisions for possible losses that may be recognized by the bank on short-term loans (including overdrafts and other operations that are loans in substance) granted to individual entrepreneurs and peasant farms without legal entity status, which may not be collected.

The debit of the account reflects the amount of the decrease in the provision and/or the amount written off.

The credit of the account reflects the amount of the established provision and/or the increase in the provision.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.
See previous edition.

12700 Short-term loans to state-participated enterprises and state institutions (Position 12700 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

See previous edition.

12701 Short-term loans to state-participated enterprises and state institutions (The first paragraph of position 12701 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

Definition of the account: Accounting is maintained for loans (including overdrafts and other operations that are loans in substance) granted to state-participated enterprises and state institutions for a term of up to 1 year. (The second paragraph of position 12701 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans covered and/or reclassified under other statuses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

See previous edition.

12705 Overdue loans to state-participated enterprises and state institutions (The first paragraph of position 12705 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

Definition of the account: Accounting is maintained for overdue short-term and long-term loans (overdrafts and other operations that are loans in substance) granted to state-participated enterprises and state institutions. (The second paragraph of position 12705 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

The debit of the account reflects the amount of all overdue loans granted to state-participated enterprises and state institutions, reclassified, and transferred to this account from accounts 12701, 12709, 15101, 15105. (The third paragraph of position 12705 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

The credit of the account reflects the amount of loans reclassified under other statuses and/or written off from account 12799 to cover possible losses, as well as amounts paid by debtors.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

See previous edition.

12709 Short-term loans to state-participated enterprises and state institutions with revised terms (The first paragraph of position 12709 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

Definition of the account: Accounting is maintained for short-term loans (including overdrafts and other operations referred to as loans in substance) granted to state-participated enterprises and state institutions, whose main terms have been changed in accordance with the credit contract and additional agreements thereto. (The second paragraph of position 12709 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

The debit of the account reflects the amount of loans with revised terms granted to state-participated enterprises and state institutions, reclassified, and transferred to this account from accounts 12701 and 12705. (The third paragraph of position 12709 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

The credit of the account reflects the amount of covered loans reclassified and/or written off from account 12799 to cover possible losses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

See previous edition.

12799 Provision for possible losses — Short-term loans to state-participated enterprises and state institutions (contra-asset) (The first paragraph of position 12799 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

Definition of the account: Accounting is maintained for provisions for possible losses that may be recognized by the bank on short-term loans (including overdrafts and other operations that are loans in substance) granted to state-participated enterprises and state institutions, which may not be collected. (The second paragraph of position 12799 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

The debit of the account reflects the amount of the decrease in the provision or the amount written off.

The credit of the account reflects the amount of the established provision or the increase in the provision.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.
See previous edition.

12800 Short-term loans granted with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship" (Position 12800 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

See previous edition.

12801 Short-term loans to individuals granted with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship" (The first paragraph of position 12801 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

Definition of the account: Accounting is maintained for loans granted to individuals for a term of up to 1 year with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship". (The second paragraph of position 12801 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

The debit of the account reflects the amount of the loan granted.

The credit of the account reflects the amount of loans covered and/or reclassified under other statuses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

See previous edition.

12802 Short-term loans to business entities — individual entrepreneurs not forming a legal entity granted with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship" (The first paragraph of position 12802 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

Definition of the account: Accounting is maintained for loans granted to business entities — individual entrepreneurs not forming a legal entity with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship" for a term of up to 1 year. (The second paragraph of position 12802 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

The debit of the account reflects the amount of the loan granted.

The credit of the account reflects the amount of loans covered and/or reclassified under other statuses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

See previous edition.

12803 Short-term loans to business entities — legal entities granted with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship" (The first paragraph of position 12803 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

Definition of the account: Accounting is maintained for loans provided to business entities — legal entities with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship" for a term of up to 1 year. (The second paragraph of position 12803 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

The debit of the account reflects the amount of the loan granted.

The credit of the account reflects the amount of loans covered and/or reclassified under other statuses.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

See previous edition.

12805 Overdue loans granted with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship" (The first paragraph of position 12805 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

Definition of the account: Accounting is maintained for short-term and long-term loans provided with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship" that have not been repaid on time. (The second paragraph of position 12805 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

The debit of the account reflects the amount of overdue loans provided with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship", reclassified, and transferred to this account from accounts 12801, 12802, 12803, 12809, 14401, 14402, 14403, 14405. (The third paragraph of position 12805 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

The credit of the account reflects the amounts of debt written off from account 12899 for possible losses from loans repaid by debtors, reclassified under other statuses, and/or written off from provision accounts.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

See previous edition.

12809 Short-term loans with revised terms granted with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship" (The first paragraph of position 12809 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

Definition of the account: Accounting is maintained for short-term loans granted with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship", whose main terms have been changed in accordance with the revised contract and additional agreements thereto. (The second paragraph of position 12809 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

The debit of the account reflects the amount of loans with revised terms granted with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship", reclassified, and transferred to this account from accounts 12801, 12802, 12803, 12805. (The third paragraph of position 12809 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

The credit of the account reflects the amounts of reclassified loans written off from possible loss provisions from account 12899 and/or loans repaid from provision accounts.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

See previous edition.

12899 Provision for possible losses — Short-term loans granted with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship" (contra-asset) (The first paragraph of position 12899 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no) See previous edition.

Definition of the account: Accounting is maintained for provisions for possible losses that may not be collected on short-term loans provided with the assistance of the Joint Stock Company "Company for Development of Entrepreneurship". (The second paragraph of position 12899 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025, No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

The credit of the account reflects the amount of the established provision and/or the increase in the provision amount.

The debit of the account reflects the write-off and/or decrease in the provision amount.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

See previous edition.

12900 Short-term loans to enterprises with foreign investments (12900 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

See previous edition.

12901 Short-term loans to enterprises with foreign investments (first line of 12901 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

See previous edition.

Definition of the account: Accounting is maintained for loans granted to enterprises with foreign investments for a term of up to 1 year (including overdrafts and other operations that are loans in substance). (second line of 12901 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The amount of loans granted is reflected on the debit of the account.

The amount of loans repaid and/or reclassified under another status is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

See previous edition.

12905 Overdue loans to enterprises with foreign investments (first line of 12905 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

See previous edition.

Definition of the account: Accounting is maintained for short-term (long-term) loans granted to enterprises with foreign investments that are not paid within the due term (including overdrafts and other operations that are loans in substance). (second line of 12905 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

See previous edition.

The amount of overdue loans granted to enterprises with foreign investments, reclassified from accounts 12901, 12909, 15301, 15305 to this account, is reflected on the debit of the account. (third line of 12905 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The amount of loans reclassified under another status and/or reserves written off from account 12999 to cover possible losses, as well as the amount of loans paid by debtors, is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

See previous edition.

12909 Short-term loans with restructured terms to enterprises with foreign investments (first line of 12909 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

See previous edition.

Definition of the account: Accounting is maintained for short-term loans (including overdrafts and other operations that are loans in substance) granted to enterprises with foreign investments where the main terms have been changed in accordance with the credit contract and additional agreements thereto. (second line of 12909 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

See previous edition.

The amount of loans reclassified from accounts 12901 and 12905 to this account and loans with restructured terms granted to enterprises with foreign investments is reflected on the debit of the account. (third line of 12909 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The amount of loans paid, reclassified, and/or written off from reserve account 12999 to cover possible losses is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

See previous edition.

12921 Short-term loans granted to enterprises with foreign investments under state programs

Definition of the account: Accounting is maintained for loans (including other operations that are loans in substance) granted to enterprises with foreign investments under state programs for a term of up to 1 year.

The amount of loans granted is reflected on the debit of the account.

The amount of loans repaid and/or reclassified under another status is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.
(12921 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

See previous edition.

12999 Reserve for possible losses on short-term loans to enterprises with foreign investments (contra-asset) (first line of 12999 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

See previous edition.

Definition of the account: Accounting is maintained for the reserve for possible losses on short-term loans (including overdrafts and other operations that are loans in substance) granted to enterprises with foreign investments, which the bank may not be able to collect. (second line of 12999 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The amount of decrease in the reserve or the amount of the cancelled reserve is reflected on the debit of the account.

The amount of the established reserve or the amount of increase in the reserve is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13000 Short-term loans to non-state non-profit organizations

13001 Short-term loans to non-state non-profit organizations

Definition of the account: Accounting is maintained for loans (including overdrafts and other operations that are loans in substance) granted to non-state non-profit organizations for a term of up to 1 year.

The amount of loans granted is reflected on the debit of the account.

The amount of loans repaid and/or reclassified under another status is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13005 Overdue loans to non-state non-profit organizations

Definition of the account: Accounting is maintained for short-term and long-term loans granted to non-state non-profit organizations that are not repaid within the due term (including overdrafts and other operations that are loans in substance).

The amount of overdue loans granted to non-state non-profit organizations, reclassified from accounts 13001, 13009, 15201, 15205 to this account, is reflected on the debit of the account.

The amount of loans paid by debtors, reclassified under another status, and/or written off from reserve account 13099 to cover possible losses is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13009 Short-term loans with restructured terms to non-state non-profit organizations

Definition of the account: Accounting is maintained for short-term loans (including overdrafts and other operations that are loans in substance) granted to non-state non-profit organizations where the main terms have been changed in accordance with the credit contract and additional agreements thereto.

The amount of loans reclassified from account 13001 to this account and loans with restructured terms granted to non-state non-profit organizations is reflected on the debit of the account.

The amount of loans paid, reclassified, and/or written off from reserve account 13099 to cover possible losses is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13099 Reserve for possible losses on short-term loans to non-state non-profit organizations (contra-asset)

The amount of the established reserve and/or the amount of increase in the reserve is reflected on the credit of the account.

The amount of decrease in the reserve and/or the amount of the cancelled reserve is reflected on the debit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13100 Short-term loans to private enterprises, economic partnerships, and societies

13101 Short-term loans to private enterprises, economic partnerships, and societies

See previous edition.

Definition of the account: Accounting is maintained for loans (including overdrafts and other operations that are loans in substance) granted for a term of up to 1 year to private enterprises, peasant farms operating with the organization of a legal entity, full and limited partnerships, limited liability and joint-stock companies, as well as other legal entities not falling into the above categories. (second line of 13101 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The amount of loans granted is reflected on the debit of the account.

The amount of loans repaid and/or reclassified under another status is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13105 Overdue loans to private enterprises, economic partnerships, and societies

See previous edition.

Definition of the account: Accounting is maintained for overdue short-term and long-term loans (including overdrafts and other operations that are loans in substance) granted to private enterprises, peasant farms operating with the organization of a legal entity, full and limited partnerships, limited liability and joint-stock companies, as well as other legal entities not falling into the above categories. (second line of 13105 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The amount of overdue loans granted to private enterprises, partnerships, and corporations, reclassified from accounts 13101, 13109, 15501, 15505 to this account, is reflected on the debit of the account.

The amount of loans reclassified under another status and/or written off from reserve account 13199 to cover possible losses, as well as the amount of loans paid by debtors, is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13109 Short-term loans with restructured terms to private enterprises, economic partnerships, and societies

See previous edition.

Definition of the account: Accounting is maintained for short-term loans (including overdrafts and other operations that are loans in substance) granted to private enterprises, peasant farms operating with the organization of a legal entity, full and limited partnerships, limited liability and joint-stock companies, as well as other legal entities not falling into the above categories, where the main terms have been changed in accordance with the credit contract and additional agreements thereto. (second line of 13109 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The amount of loans reclassified from accounts 13101 and 13105 to this account and loans with restructured terms granted to private enterprises, economic partnerships, and societies is reflected on the debit of the account.

The amount of loans paid, reclassified, and/or written off from reserve account 13199 to cover possible losses is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13121 Short-term loans granted to private enterprises, economic partnerships, and societies under special programs

Definition of the account: Accounting is maintained for loans (including other operations that are loans in substance) granted to private enterprises, economic partnerships, and societies under special programs for a term of up to 1 year.

The amount of loans granted is reflected on the debit of the account.

The amount of loans repaid and/or reclassified under another status is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13199 Reserve for possible losses — Short-term loans to private enterprises, economic partnerships, and societies (contra-asset)

See previous edition.

Definition of the account: Accounting is maintained for the reserve for possible losses on short-term loans (including financial leasing, overdrafts, and other operations that are loans in substance) granted to private enterprises, peasant farms operating with the organization of a legal entity, full and limited partnerships, limited liability and joint-stock companies, as well as other legal entities not falling into the above categories, which the bank may not be able to collect. (second line of 13199 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The amount of the established reserve and/or the amount of increase in the reserve is reflected on the credit of the account.

The amount of decrease in the reserve and/or the amount of the cancelled reserve is reflected on the debit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13200 Short-term loans to non-bank financial institutions

13201 Short-term loans to non-bank financial institutions

See previous edition.

Definition of the account: Accounting is maintained for loans (including overdrafts and other operations that are loans in substance) granted for a term of up to 1 year to non-bank financial institutions (microfinance organizations, pawnshops, leasing and insurance companies). (second line of 13201 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated July 8, 2022 No. 14/8 (registration number 3377, 01.08.2022) — , 01.08.2022, 10/22/3377/0696)

The amount of loans granted is reflected on the debit of the account.

The amount of loans repaid and/or reclassified under another status is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13205 Overdue loans to non-bank financial institutions

See previous edition.

Definition of the account: Accounting is maintained for overdue short-term and long-term loans (including overdrafts and other operations that are loans in substance) granted to non-bank financial institutions (microfinance organizations, pawnshops, leasing and insurance companies) that are not paid within the due term. (second line of 13205 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated July 8, 2022 No. 14/8 (registration number 3377, 01.08.2022) — , 01.08.2022, 10/22/3377/0696)

The amount of overdue loans granted to non-bank financial institutions, reclassified from accounts 13201, 13209, 15401, 15405 to this account, is reflected on the debit of the account.

The amount of loans reclassified under another status and/or written off from reserve account 13299 to cover possible losses, as well as the amount of loans paid by debtors, is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13209 Short-term loans with restructured terms to non-bank financial institutions

See previous edition.

Definition of the account: Accounting is maintained for short-term loans (including overdrafts and other operations that are loans in substance) granted to non-bank financial institutions (microfinance organizations, pawnshops, leasing and insurance companies) where the main terms have been changed in accordance with the credit contract and additional agreements thereto. (second line of 13209 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated July 8, 2022 No. 14/8 (registration number 3377, 01.08.2022) — , 01.08.2022, 10/22/3377/0696)

The amount of loans reclassified from accounts 13201 and 13205 to this account and loans with restructured terms granted to non-bank financial institutions is reflected on the debit of the account.

The amount of loans paid, reclassified, and/or written off from reserve account 13299 to cover possible losses is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13299 Reserve for possible losses — Short-term loans to non-bank financial institutions (contra-asset)

See previous edition.

Definition of the account: Accounting is maintained for the reserve for possible losses on short-term loans (including overdrafts and other operations that are loans in substance) granted to non-bank financial institutions (microfinance organizations, pawnshops, leasing and insurance companies), which the bank may not be able to collect. (second line of 13299 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated July 8, 2022 No. 14/8 (registration number 3377, 01.08.2022) — , 01.08.2022, 10/22/3377/0696)

The amount of the established reserve and/or the amount of increase in the reserve is reflected on the credit of the account.

The amount of decrease in the reserve and/or the amount of the cancelled reserve is reflected on the debit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13300 Short-term loans granted for the production of agricultural products for purchase by the state

13301 Short-term loans granted for the production of grain for purchase by the state

See previous edition.

Definition of the account: Accounting is maintained for loans granted from the funds of the State Support Fund for Agriculture under the Ministry of Economy and Finance of the Republic of Uzbekistan for the production of grain for purchase by the state for a term of up to 1 year. (second line of 13301 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The amount of loans granted is reflected on the debit of the account.

The amount of loans repaid and/or reclassified under another status is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13305 Overdue loans granted for the production of agricultural products for purchase by the state

See previous edition.

Definition of the account: Accounting is maintained for overdue short-term and long-term loans granted from the funds of the State Support Fund for Agriculture under the Ministry of Economy and Finance of the Republic of Uzbekistan for the production of grain for purchase by the state and overdue long-term loans granted for the production of cotton raw materials. (second line of 13305 position in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbek dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The amount of overdue loans granted for grain and cotton products, reclassified from accounts 13301, 13309, 14301, 14305 to this account, is reflected on the debit of the account.

The amount of loans reclassified under another status and/or written off from reserve accounts 13399 and 14399 to cover possible losses, as well as the amount of loans paid by debtors, is reflected on the credit of the account.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit contracts.

13309 Short-term loans with restructured terms granted for the production of grain for purchase by the state

Definition of the account: Accounting is maintained for short-term loans granted for the production of grain for purchase by the state, where the main terms have been changed in accordance with the credit contract and additional agreements thereto.

The debit of the account reflects the amount of reclassified loans, loans transferred from accounts 13301 and 13305 to this account, and loans with revised terms granted for the production of grain purchased for state needs.

The credit of the account reflects the amount of loans written off from account 13399 to cover paid, reclassified, and/or possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

13399 Reserve for Possible Losses — Short-term loans granted for the production of agricultural products purchased for state needs (contra-asset) See previous edition.

Definition of the account: Accounting for the reserve for possible losses on short-term loans granted from the funds of the Fund for State Support of Agriculture under the Ministry of Economy and Finance of the Republic of Uzbekistan for the production of agricultural products purchased for state needs is maintained. (The second paragraph of position 13399 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The credit of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

The debit of the account reflects the decrease in the reserve amount and/or the amount of the cancelled reserve.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14300 Long-term loans granted for the production of agricultural products purchased for state needs

14301 Long-term loans granted for the production of cotton raw materials purchased for state needs See previous edition.

Definition of the account: Accounting for loans granted for more than 1 year from the funds of the Fund for State Support of Agriculture under the Ministry of Economy and Finance of the Republic of Uzbekistan for the production of cotton raw materials purchased for state needs is maintained. (The second paragraph of position 14301 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans repaid and/or reclassified under another status.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14305 Long-term loans with revised terms granted for the production of cotton raw materials purchased for state needs

Definition of the account: Accounting for long-term loans granted for the production of cotton raw materials purchased for state needs, the main terms of which have been changed in accordance with the credit contract and additional agreement thereto, is maintained.

The debit of the account reflects the amount of reclassified loans, loans transferred from accounts 14301 and 13305 to this account, and loans with revised terms granted for the production of cotton raw materials purchased for state needs.

The credit of the account reflects the amount of loans reclassified, written off from account 14399 from the reserve for possible losses, and repaid by the borrower.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14399 Reserve for Possible Losses — Long-term loans granted for the production of agricultural products purchased for state needs (contra-asset) See previous edition.

Definition of the account: Accounting for the reserve for possible losses on long-term loans granted from the funds of the Fund for State Support of Agriculture under the Ministry of Economy and Finance of the Republic of Uzbekistan for the production of agricultural products purchased for state needs is maintained. (The second paragraph of position 14399 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The credit of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

The debit of the account reflects the decrease in the reserve amount and/or the amount of the cancelled reserve.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.
See previous edition.

14400 Long-term loans granted with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (Position 14400 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

See previous edition.

14401 Long-term loans granted to individuals with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (The first paragraph of position 14401 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to individuals for more than 1 year with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" is maintained. (The second paragraph of position 14401 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The debit of the account reflects the amount of the loan granted.

The credit of the account reflects the amount of the loan repaid and/or loans reclassified under another status.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

See previous edition.

14402 Long-term loans granted to business entities — individual entrepreneurs not forming a legal entity with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (The first paragraph of position 14402 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to business entities — individual entrepreneurs not forming a legal entity for more than 1 year with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" is maintained. (The second paragraph of position 14402 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The debit of the account reflects the amount of the loan granted.

The credit of the account reflects the amount of the loan repaid and/or loans reclassified under another status.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

See previous edition.

14403 Long-term loans granted to business entities — legal entities with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (The first paragraph of position 14403 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to business entities — legal entities for more than 1 year with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" is maintained. (The second paragraph of position 14403 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The debit of the account reflects the amount of the loan granted.

The credit of the account reflects the amount of the loan repaid and/or loans reclassified under another status.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

See previous edition.

14405 Long-term loans with revised terms granted with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (The first paragraph of position 14405 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

Definition of the account: Accounting for long-term loans (including other operations that are loans in substance) granted with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship", the main terms of which have been changed in accordance with the revised contract and additional agreement thereto, is maintained. (The second paragraph of position 14405 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

The debit of the account reflects the amount of loans with revised terms granted to business entities with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship", reclassified, and transferred from accounts 14401, 14402, 14403, and 12805 to this account. (The third paragraph of position 14405 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The credit of the account reflects the amounts of loans written off, reclassified, and/or from account 14499 from the reserve for possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

See previous edition.

14499 Reserve for Possible Losses — Long-term loans granted with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" (contra-asset) (The first paragraph of position 14499 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

Definition of the account: Accounting for reserves to cover possible losses on long-term loans (including other operations that are loans in substance) granted with the assistance of the Joint Stock Company "Company for the Development of Entrepreneurship" that may not be collected by the bank is maintained. (The second paragraph of position 14499 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The credit of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

The debit of the account reflects the cancellation and/or decrease in the reserve amount.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14500 Long-term loans granted to other banks

14501 Long-term loans granted to other banks

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to other banks for more than 1 year is maintained.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans paid and/or reclassified under another status.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14505 Long-term loans with revised terms granted to other banks

Definition of the account: Accounting for long-term loans (including other operations that are loans in substance) granted to other banks, the main terms of which have been changed in accordance with the credit contract and additional agreement thereto, is maintained.

The debit of the account reflects the amount of reclassified loans, loans transferred from accounts 14501 and 12105 to this account, and loans with revised terms granted to other banks.

The credit of the account reflects the amount of loans reclassified, written off from account 14599 from the reserve for possible losses, and repaid by the borrower.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14599 Reserve for Possible Losses — Long-term loans granted to other banks (contra-asset)

Definition of the account: Accounting for the reserve for possible losses on long-term loans (including other operations that are loans in substance) granted to other banks, for which there is a possibility that they will not be collected by the bank, is maintained.

The debit of the account reflects the decrease in the reserve amount and/or the amount of the cancelled reserve.

The credit of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14700 Long-term loans granted to the Government

14701 Long-term loans granted to the Government

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to the Government of the Republic of Uzbekistan, its authorized or executive bodies, for a term of more than 1 year from the date of grant is maintained.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans paid and/or reclassified under another status.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14705 Long-term loans with revised terms granted to the Government

Definition of the account: Accounting for long-term loans (including other operations that are loans in substance) granted to the Government of the Republic of Uzbekistan, its authorized or executive bodies, the main terms of which have been changed in accordance with the credit contract and additional agreement thereto, is maintained.

The debit of the account reflects the amount of reclassified loans, loans transferred from accounts 14701 and 12305 to this account, and loans with revised terms granted to the Government of the Republic of Uzbekistan, its authorized or executive bodies.

The credit of the account reflects the amount of loans paid, reclassified, and/or written off from account 14799 from the reserve for possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14799 Reserve for Possible Losses — Long-term loans granted to the Government (contra-asset)

Definition of the account: Accounting for the reserve for possible losses on long-term loans (including other operations that are loans in substance) granted to the Government of the Republic of Uzbekistan, its authorized or executive bodies, for which there is a possibility that they will not be collected by the bank, is maintained.

The credit of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

The debit of the account reflects the decrease in the reserve amount and/or the amount of the cancelled reserve.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14800 Long-term loans granted to budgetary organizations

14801 Long-term loans granted to budgetary organizations

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to budgetary organizations for a term of more than 1 year from the date of grant is maintained.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans paid and/or reclassified under another status.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14809 Long-term loans with revised terms granted to budgetary organizations

Definition of the account: Accounting for long-term loans (including other operations that are loans in substance) granted to budgetary organizations, the main terms of which have been changed in accordance with the revised contract and additional agreement thereto, is maintained.

The debit of the account reflects the amount of reclassified loans, loans transferred from accounts 14801 and 12405 to this account, and loans with revised terms granted to budgetary organizations.

The credit of the account reflects the amount of loans paid, reclassified, and/or written off from account 14899 from the reserve for possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14899 Reserve for Possible Losses — Long-term loans granted to budgetary organizations

Definition of the account: Accounting for the reserve for possible losses on long-term loans (including other operations that are loans in substance) granted to budgetary organizations, for which there is a possibility that they will not be collected by the bank, is maintained.

The credit of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

The debit of the account reflects the decrease in the reserve amount and/or the amount of the cancelled reserve.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14900 Long-term loans granted to individuals

14901 Long-term loans granted to individuals

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to individuals for a term of more than 1 year from the date of grant is maintained.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans paid and/or reclassified under another status.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

See previous edition.

14902 Long-term loans granted to families included in the Social Registry (The first paragraph of position 14902 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration No. 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651) See previous edition.

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to families included in the Social Registry for more than 1 year is maintained. (The second paragraph of position 14902 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration No. 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

The debit of the account reflects the amount of the loan granted.

The credit of the account reflects the amount of the loan repaid and/or loans reclassified under another status.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14903 Long-term mortgage loans granted to individuals for the purchase of housing under state programs

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to individuals for more than 1 year for the purchase of housing under state programs is maintained.

The debit of the account reflects the amount of the loan granted.

The credit of the account reflects the amount of the loan repaid and/or loans reclassified under another status.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14905 Long-term loans with revised terms granted to individuals See previous edition.

Definition of the account: Accounting for long-term loans (including other operations that are loans in substance) granted to individuals, including self-employed persons, the main terms of which have been changed in accordance with the credit contract and additional agreement thereto, is maintained.

The debit of the account reflects the amount of reclassified loans, loans transferred from accounts 14901, 14902, 14903, 14913, 14921, 14931, 14941, and 12505 to this account, and loans with revised terms granted to individuals, including self-employed persons.

The credit of the account reflects the amount of loans paid, reclassified, and/or written off from account 14999 from the reserve for possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.
(The definition of position 14905 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 No. 42/20 (registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100)

14913 Long-term loans granted to individuals via bank cards

Definition of the account: Accounting for loans (including overdrafts and other operations that are loans in substance) granted to individuals via bank cards for more than 1 year is maintained.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans repaid and/or loans reclassified under another status.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

14921 Long-term loans granted to individuals under special programs

Definition of the account: Accounting for loans granted to individuals under special programs for more than 1 year is maintained.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of loans repaid and/or loans reclassified under another status.

Analytical accounting is maintained in separate personal accounts for each borrower based on credit agreements.

See previous edition.

14931 Long-term loans granted to self-employed persons

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to self-employed individuals for a period exceeding 1 year is maintained.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of repaid and/or reclassified loans.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

14941 Long-term loans granted to self-employed individuals under special programs

Definition of the account: Accounting for loans granted to self-employed individuals under special programs for a period exceeding 1 year is maintained.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of repaid and/or reclassified loans.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

(Positions 14931 and 14941 were added based on Resolution No. 42/20 of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 (Registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100)

14999 Allowance for Possible Losses — Long-term Loans Granted to Individuals (contra-asset) See previous edition.

Definition of the account: Accounting for the allowance for possible losses by the bank on long-term loans (including other operations that are loans in substance) granted to individuals, including self-employed individuals, which may not be recovered is maintained.

(The definition of position 14999 was amended in the edition of Resolution No. 42/20 of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 (Registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100)

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit of the account reflects the amount of the decrease in the reserve and/or the amount written off.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15000 Long-term loans granted to individual entrepreneurs

15001 Long-term loans granted to individual entrepreneurs

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to individual entrepreneurs and peasant farms not having the status of a legal entity for a period exceeding 1 year is maintained.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of repaid and/or reclassified loans.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15005 Long-term loans with revised terms granted to individual entrepreneurs

Definition of the account: Accounting for long-term loans (including other operations that are loans in substance) granted to individual entrepreneurs and peasant farms not having the status of a legal entity, the main terms of which have been changed in accordance with the loan agreement and additional agreement thereto, is maintained.

The debit of the account reflects the amount of reclassified loans transferred to this account from accounts 15001 and 12605, and loans with revised terms granted to individual entrepreneurs and peasant farms not having the status of a legal entity.

The credit of the account reflects the amount of loans repaid, reclassified, and/or written off from account 15099 for the allowance for possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15021 Long-term loans granted to individual entrepreneurs under special programs

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of repaid and/or reclassified loans.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15099 Allowance for Possible Losses — Long-term Loans Granted to Individual Entrepreneurs (contra-asset)

Definition of the account: Accounting for the allowance for possible losses by the bank on long-term loans (including other operations that are loans in substance) granted to individual entrepreneurs and peasant farms not having the status of a legal entity, which may not be recovered, is maintained.

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit of the account reflects the amount of the decrease in the reserve and/or the amount written off.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.
See previous edition.

15100 Long-term loans granted to state-owned enterprises and state institutions

(Position 15100 was amended in the edition of Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

See previous edition.

15101 Long-term loans granted to state-owned enterprises and state institutions

(The first paragraph of position 15101 was amended in the edition of Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to state-owned enterprises and state institutions for a period exceeding 1 year is maintained.

(The second paragraph of position 15101 was amended in the edition of Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of repaid and/or reclassified loans.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

See previous edition.

15105 Long-term loans with revised terms granted to state-owned enterprises and state institutions

(The first paragraph of position 15105 was amended in the edition of Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

Definition of the account: Accounting for long-term loans (including other operations that are loans in substance) granted to state enterprises, joint-stock companies, organizations and institutions, the main terms of which have been changed in accordance with the loan agreement and additional agreement thereto, is maintained.

The debit of the account reflects the amount of reclassified loans transferred to this account from accounts 15101 and 12705, and loans with revised terms granted to state enterprises, organizations and institutions.

The credit of the account reflects the amount of loans repaid, reclassified, and/or written off from account 15199 for the allowance for possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

See previous edition.

15199 Allowance for Possible Losses — Long-term Loans Granted to State-Owned Enterprises and State Institutions (contra-asset)

(The first paragraph of position 15199 was amended in the edition of Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642) See previous edition.

Definition of the account: Accounting for the allowance for possible losses by the bank on long-term loans (including other operations that are loans in substance) granted to state-owned enterprises and state institutions, which may not be recovered, is maintained.

(The second paragraph of position 15199 was amended in the edition of Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit of the account reflects the amount of the decrease in the reserve and/or the amount written off.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15200 Long-term loans granted to non-state non-profit organizations

15201 Long-term loans granted to non-state non-profit organizations

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to non-state non-profit organizations for a period exceeding 1 year is maintained.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of repaid and/or reclassified loans.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15205 Long-term loans with revised terms granted to non-state non-profit organizations

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to non-state non-profit organizations, the main terms of which have been changed in accordance with the loan agreement and additional agreement thereto, is maintained.

The debit of the account reflects the amount of reclassified loans transferred to this account from accounts 15201 and 13005, and loans with revised terms granted to non-state non-profit organizations.

The credit of the account reflects the amount of loans repaid, reclassified, and/or written off from account 15299 for the allowance for possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15299 Allowance for Possible Losses — Long-term Loans Granted to Non-State Non-Profit Organizations (contra-asset)

Definition of the account: Accounting for the allowance for possible losses by the bank on long-term loans (including other operations that are loans in substance) granted to non-state non-profit organizations, which may not be recovered, is maintained.

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit of the account reflects the amount of the decrease in the reserve and/or the amount written off.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.
See previous edition.

15300 Long-term loans granted to companies with foreign investment

(Position 15300 was amended in the edition of Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

See previous edition.

15301 Long-term loans granted to companies with foreign investment

(The first paragraph of position 15301 was amended in the edition of Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to companies with foreign investment for a period exceeding 1 year from the date of issuance is maintained.

(The second paragraph of position 15301 was amended in the edition of Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of repaid and/or reclassified loans.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

See previous edition.

15305 Long-term loans with revised terms granted to companies with foreign investment

(The first paragraph of position 15305 was amended in the edition of Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

Definition of the account: Accounting for long-term loans (including other operations that are loans in substance) granted to companies with foreign investment, the main terms of which have been changed in accordance with the loan agreement and additional agreement thereto, is maintained.

(The second paragraph of position 15305 was amended in the edition of Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

The debit of the account reflects the amount of reclassified loans transferred to this account from accounts 15301 and 12905, and loans with revised terms granted to companies with foreign investment.

(The third paragraph of position 15305 was amended in the edition of Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

The credit of the account reflects the amount of loans granted to companies with foreign investment, repaid, reclassified, and/or written off from account 15399 for the allowance for possible losses.

(The fourth paragraph of position 15305 was amended in the edition of Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.
See previous edition.

15321 Long-term loans granted to companies with foreign investment under state programs

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to companies with foreign investment under state programs for a period exceeding 1 year is maintained.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of repaid and/or reclassified loans.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

(Position 15321 was added based on Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

See previous edition.

15399 Allowance for Possible Losses — Long-term Loans Granted to Companies with Foreign Investment (contra-asset)

(The first paragraph of position 15399 was amended in the edition of Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

Definition of the account: Accounting for the allowance for possible losses by the bank on long-term loans (including other operations that are loans in substance) granted to companies with foreign investment, which may not be recovered, is maintained.

(The second paragraph of position 15399 was amended in the edition of Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit of the account reflects the amount of the decrease in the reserve and/or the amount written off.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15400 Long-term loans granted to non-bank financial institutions

15401 Long-term loans granted to non-bank financial institutions See previous edition.

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to non-bank financial institutions (microfinance organizations, pawnshops, leasing and insurance companies) for a period exceeding 1 year is maintained.

(The second paragraph of position 15401 was amended in the edition of Resolution No. 14/8 of the Board of the Central Bank of the Republic of Uzbekistan dated July 8, 2022 (Registration No. 3377, 01.08.2022) — , 01.08.2022, 10/22/3377/0696)

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of repaid and/or reclassified loans.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15405 Long-term loans with revised terms granted to non-bank financial institutions See previous edition.

(The second paragraph of position 15405 was amended in the edition of Resolution No. 14/8 of the Board of the Central Bank of the Republic of Uzbekistan dated July 8, 2022 (Registration No. 3377, 01.08.2022) — , 01.08.2022, 10/22/3377/0696)

The debit of the account reflects the amount of reclassified loans transferred to this account from accounts 15401 and 13205, and loans with revised terms granted to non-bank financial institutions.

The credit of the account reflects the amount of loans repaid, reclassified, and/or written off from account 15499 for the allowance for possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15499 Allowance for Possible Losses — Long-term Loans Granted to Non-Bank Financial Institutions (contra-asset) See previous edition.

Definition of the account: Accounting for the allowance for possible losses by the bank on long-term loans (including other operations that are loans in substance) granted to non-bank financial institutions (microfinance organizations, pawnshops, leasing and insurance companies), which may not be recovered, is maintained.

(The second paragraph of position 15499 was amended in the edition of Resolution No. 14/8 of the Board of the Central Bank of the Republic of Uzbekistan dated July 8, 2022 (Registration No. 3377, 01.08.2022) — , 01.08.2022, 10/22/3377/0696)

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit of the account reflects the amount of the decrease and/or the amount written off from the reserve.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15500 Long-term loans granted to private enterprises, economic partnerships and societies

15501 Long-term loans granted to private enterprises, economic partnerships and societies See previous edition.

Definition of the account: Accounting for loans (including other operations referred to as loans in substance and other operations) granted to private enterprises, peasant farms operating with the status of a legal entity established by farmers, full and limited partnerships, limited liability and joint-stock companies, as well as other legal entities not falling into the above categories, for a period exceeding 1 year is maintained.

(The second paragraph of position 15501 was amended in the edition of Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of repaid and/or reclassified loans.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15505 Long-term loans with revised terms granted to private enterprises, economic partnerships and societies See previous edition.

Definition of the account: Accounting for long-term loans (including other operations that are loans in substance) granted to private enterprises, peasant farms operating with the status of a legal entity established by farmers, full and limited partnerships, limited liability and joint-stock companies, as well as other legal entities not falling into the above categories, the main terms of which have been changed in accordance with the loan agreement and additional agreement thereto, is maintained.

(The second paragraph of position 15505 was amended in the edition of Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The debit of the account reflects the amount of reclassified loans transferred to this account from accounts 13105 and 15501, and loans with revised terms granted to private enterprises, economic partnerships and societies.

The credit of the account reflects the amount of loans repaid, reclassified, and/or written off from account 15599 for the allowance for possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15521 Long-term loans granted to private enterprises, economic partnerships and societies under special programs

Definition of the account: Accounting for loans (including other operations that are loans in substance) granted to private enterprises, economic partnerships and societies under special programs for a period exceeding 1 year is maintained.

The debit of the account reflects the amount of loans granted.

The credit of the account reflects the amount of repaid and/or reclassified loans.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

15599 Provision for Possible Losses — Long-term Credit Loans to Private Enterprises, Economic Partnerships, and Societies (contra-asset)

See previous edition.

Definition of the account: Accounting is maintained for the provision for possible losses on long-term credit loans (including other operations that are credit in nature) granted by the bank to private enterprises, farming households operating in the form of farmer and legal entity organizations, full and limited partnerships, limited liability and joint-stock companies, as well as other legal entities not falling into the above categories, which have a possibility of non-recovery. (Paragraph 2 of position 15599 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, dated July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

The credit side of the account reflects the amount of the established provision and/or the increase in the provision.

The debit side of the account reflects the decrease in the provision and/or the amount written off.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit agreements.

15600 Leasing (Financial Leasing)

15601 Leasing to Other Banks

15605 Leasing to Individual Entrepreneurs
See previous edition.

15607 Leasing to Enterprises and State Institutions with State Participation (Position 15607 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, dated July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642) See previous edition.

15609 Leasing to Enterprises with Foreign Investment Participation (Position 15609 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration No. 3336-1, dated April 20, 2023) — , April 25, 2023, No. 10/23/3336-1/0225)

15611 Leasing to Non-State Non-Profit Organizations

15613 Leasing to Private Enterprises, Economic Partnerships, and Societies

15615 Leasing to Non-Bank Financial Institutions

Since the above accounts are identical in their nature, their definition is provided in a generalized form.

Definition of the account: Accounting is maintained for leasing granted by the bank.

The debit side of the account reflects the net investment amount for leasing.

The credit side of the account reflects funds received upon repayment of the principal debt, as well as amounts transferred to accounts 15617 and 15619 and other accounts provided for in the normative legal acts of the Central Bank.

Analytical accounting is maintained in separate personal accounts for each leasing agreement.

15617 Overdue Leasing

Definition of the account: Accounting is maintained for overdue debts on leasing.

The debit side of the account reflects the overdue debt amount arising on the principal debt of leasing that has been reclassified and transferred from accounts 15601, 15603, 15605, 15607, 15609, 15611, 15613, and 15615 to this account.

The credit side of the account reflects the debt amount paid by the lessee or a third party, amounts reclassified, transferred to another category, and/or written off by debiting account 15699.

Analytical accounting is maintained in separate personal accounts for each leasing agreement.

15619 Leasing with Revised Terms

Definition of the account: Accounting is maintained for leasing where the main terms have been changed in accordance with the leasing agreement and additional agreements thereto.

The debit side of the account reflects the amount of leasing with revised terms that has been reclassified and transferred from accounts 15601, 15605, 15607, 15609, 15611, 15613, and 15615 to this account.

The credit side of the account reflects the debt amount paid on leasing, amounts reclassified and/or written off by debiting account 15699.

Analytical accounting is maintained in separate personal accounts for each leasing agreement.

15699 Provision for Possible Losses — Leasing

Definition of the account: Accounting is maintained for the provision for possible losses on leasing, which has a possibility of non-recovery, granted by the bank.

The credit side of the account reflects the amount of the established provision and/or the increase in the provision.

The debit side of the account reflects the decrease in the provision and/or the amount written off.

Analytical accounting is maintained in separate personal accounts for each leasing agreement.

15700 Credit Loans and Leasing in the Process of Court or Enforcement Proceedings

15701 Credit Loans to Legal Entities in the Process of Court or Enforcement Proceedings

15703 Credit Loans to Individuals in the the Process of Court or Enforcement Proceedings

15705 Leasing in the Process of Court or Enforcement Proceedings

15707 Credit Loans to Individual Entrepreneurs in the Process of Court or Enforcement Proceedings

Since the above balance sheet accounts are identical in their nature, their definition is provided in a generalized form.
See previous edition.

Definition of the account: Accounting is maintained for credit loans and leasing (including overdrafts and other operations that are credit in nature) that are in the process of court or enforcement proceedings. (Paragraph 3 of position 15707 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration No. 3336-4, dated June 29, 2026) — , June 30, 2026, No. 10/26/3336-4/0651)

The debit side of the account reflects the amounts of credit loans and leasing that have been reclassified and transferred from the main credit and leasing accounts to this account due to being in the process of court or enforcement proceedings.

The credit side of the account reflects the amounts of credit loans and leasing recovered and/or covered from provisions in account 15799.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit and leasing agreements.

15799 Provision for Possible Losses — Credit Loans and Leasing in the Process of Court or Enforcement Proceedings (contra-asset) See previous edition.

Definition of the account: Accounting is maintained for the reserve created for possible losses on credit loans and leasing (including overdrafts and other operations that are credit in nature) in the process of court or enforcement proceedings, which have a possibility of non-recovery, granted by the bank. (Paragraph 2 of position 15799 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration No. 3336-4, dated June 29, 2026) — , June 30, 2026, No. 10/26/3336-4/0651)

The debit side of the account reflects the decrease in the provision and/or the amount written off.

The credit side of the account reflects funds transferred from relevant provision accounts established for possible losses on credit loans and leasing being reclassified and reviewed, and/or the increase in the provision.

Analytical accounting is maintained in separate personal accounts for each debtor based on credit and leasing agreements.

15800 Investments in Dependent Economic Societies, Joint Ventures, and Branch Economic Societies

15801 Investments in Dependent Economic Societies — Financial Institutions

Definition of the account: Accounting is maintained for the value of investments made in the private capital of dependent economic societies that are financial institutions, including their equity securities.

The debit side of the account reflects the amount of the investment, including all expenses related to its purchase, the value of securities reclassified and transferred from other relevant accounts to this account in accordance with the normative legal acts of the Central Bank, the increase in the investment resulting from the recognition of the bank's share in the profit of the dependent economic society, and other adjustments related to revaluation of the investment object that increase its private capital account.

The credit side of the account reflects the amount of the investment written off and reclassified and transferred to other relevant accounts in accordance with the normative legal acts of the Central Bank, as well as the decrease in the investment and the amount of dividends to be received resulting from the recognition of the bank's share in the loss of the dependent economic society, and other adjustments related to revaluation of the investment object that decrease its private capital account.

Analytical accounting is maintained in separate accounts for each dependent economic society that is a financial institution.

15805 Investments in Dependent Economic Societies — Others

Definition of the account: Accounting is maintained for the value of investments made in the private capital of dependent economic societies that are not financial institutions, including their equity securities.

Analytical accounting is maintained in separate accounts for each dependent economic society that is not a financial institution.

15809 Investments in Joint Ventures — Financial Institutions

Definition of the account: Accounting is maintained for the value of investments made in the assets or private capital of joint venture economic societies subject to joint control, joint management, and joint operations that are financial institutions.

The debit side of the account reflects the amount of the investment, including all expenses related to its purchase, the value of securities reclassified and transferred from other relevant accounts to this account in accordance with the normative legal acts of the Central Bank, the increase in the investment resulting from the recognition of the bank's share in the profit of the jointly managed economic society, and other adjustments related to revaluation of the investment object that increase its private capital account.

The credit side of the account reflects the amount of the investment written off and reclassified and transferred to other relevant accounts in accordance with the normative legal acts of the Central Bank, as well as the decrease in the investment and the amount of dividends to be received resulting from the recognition of the bank's share in the loss of the jointly managed economic society, and other adjustments related to revaluation of the investment object that decrease its private capital account.

Analytical accounting is maintained in separate accounts for each jointly managed economic society that is a financial institution.

15813 Investments in Joint Ventures — Others

The debit side of the account reflects the amount of the investment, including all expenses related to its purchase, the value of securities reclassified and transferred from other relevant accounts to this account in accordance with the normative legal acts of the Central Bank, the increase in the investment resulting from the recognition of the bank's share in the profit of the jointly managed economic society, and other adjustments related to revaluation of the investment object that increase its private capital account.

The credit side of the account reflects the amount of the investment written off and reclassified and transferred to other relevant accounts in accordance with the normative legal acts of the Central Bank, as well as the decrease in the investment and the amount of dividends to be received resulting from the recognition of the bank's share in the loss of the jointly managed economic society, and other adjustments related to revaluation of the investment object that decrease its private capital account.

Analytical accounting is maintained in separate accounts for each jointly managed economic society that is not a financial institution.

15817 Investments in Branch Economic Societies — Financial Institutions

Definition of the account: Accounting is maintained for the value of investments made in the private capital of branch economic societies that are financial institutions, including their equity securities.

The debit side of the account reflects the amount of invested funds, including all expenses related to their purchase (not exceeding the sum not exceeding the actual value of the investor's share in net assets), and amounts reclassified and transferred from other relevant accounts to this account in accordance with the normative legal acts of the Central Bank.

Analytical accounting is maintained in separate accounts for each branch economic society that is a financial institution.

15821 Investments in Branch Economic Societies — Others

Definition of the account: Accounting is maintained for the value of investments made in the private capital of branch economic societies that are not financial institutions, including their equity securities.

The debit side of the account reflects the amount of invested funds, including all expenses related to their purchase (not exceeding the actual value of the investor's share in net assets), and the value of securities reclassified and transferred from other relevant accounts to this account.

Analytical accounting is maintained in separate accounts for each branch economic society that is not a financial institution.

See previous edition.

15827 Sale of Enterprises by Banks to Strategic Investors with Installment Payment (Position 15827 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, dated July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642) See previous edition.

Definition of the account: Accounting is maintained for the sale of enterprises by banks, their shares in charter funds, and enterprises newly established on the basis of real estate objects accepted into bank property as a result of non-repayment of previously granted loans, regarding the receipt of purchase payments by potential investors in installments without charging interest on the remaining purchase amount, as well as the realization without the right of disposal until the purchase payments are fully paid. (Paragraph 2 of position 15827 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, dated July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

The debit side of the account reflects the value of enterprises to be realized in installments.

The credit side of the account reflects the paid value of the enterprise being realized in installments.

Analytical accounting is maintained in separate personal accounts for each type of enterprise undergoing realization in installments.

15899 Provision for Possible Losses — Investments in Dependent Economic Societies, Joint Ventures, and Branch Economic Societies (contra-asset)

Definition of the account: Accounting is maintained for funds allocated to cover losses that may arise as a result of depreciation of investments.

The debit side of the account reflects the decrease in the provision and/or the amount written off.

The credit side of the account reflects the funds of the created provision and/or the increase in the provision.

Analytical accounting is maintained in separate personal accounts for each economic society.

15900 Investments in Debt Securities Valued at Amortized Cost

15901 Government Treasury Bills

Definition of the account: Treasury bills issued by the Government of the Republic of Uzbekistan, valued at amortized cost, and purchased for the purpose of receiving income in a strictly defined amount are accounted for.

The debit side of the account reflects the nominal value of treasury bills purchased and reclassified and transferred from other relevant accounts to this account in accordance with the normative legal acts of the Central Bank.

The credit side of the account reflects the nominal value of treasury bills written off and reclassified and transferred to other relevant accounts in accordance with the normative legal acts of the Central Bank.

Analytical accounting is maintained in separate personal accounts by type and maturity of treasury bills.

15905 Government Bonds

Definition of the account: Government bonds and other treasury liabilities (long-term) issued by the Government of the Republic of Uzbekistan, valued at amortized cost, and purchased for the purpose of receiving income in a strictly defined amount are accounted for.

The debit side of the account reflects the nominal value of purchased government bonds and other treasury liabilities, and the nominal value of government bonds reclassified and transferred from other relevant accounts to this account in accordance with the normative legal acts of the Central Bank.

The credit side of the account reflects the nominal value of government bonds written off and/or reclassified and transferred to other relevant accounts in accordance with the normative legal acts of the Central Bank.

Analytical accounting is maintained in separate personal accounts by type and maturity of government bonds and other treasury liabilities.

15909 Bonds and Other Debt Securities of the Central Bank

Definition of the account: Bonds and other debt securities of the Central Bank purchased for the purpose of receiving income in a strictly defined amount, valued at amortized cost, are accounted for.

The debit side of the account reflects the nominal value of purchased bonds and other debt securities of the Central Bank, and the nominal value of debt securities reclassified and transferred from other relevant accounts to this account in accordance with the normative legal acts of the Central Bank.

The credit side of the account reflects the nominal value of debt securities written off or reclassified and transferred to other relevant accounts in accordance with the normative legal acts of the Central Bank.

Analytical accounting is maintained in separate personal accounts by type and maturity of bonds and other debt liabilities.

15911 Eurobonds

Definition of the account: Eurobonds purchased for the purpose of receiving income in a strictly defined amount, valued at amortized cost, are accounted for.

The debit side of the account reflects the nominal value of purchased eurobonds, as well as eurobonds reclassified and transferred from other relevant accounts to this account in accordance with the normative legal acts of the Central Bank.

The credit side of the account reflects the nominal value of eurobonds written off or reclassified and transferred to other relevant accounts in accordance with the normative legal acts of the Central Bank.

Analytical accounting is maintained in separate personal accounts by type, maturity, and issuers of eurobonds.

15913 Corporate Debt Securities

Definition of the account: Debt securities of enterprises (organizations) purchased for the purpose of receiving income in a strictly defined amount, valued at amortized cost, are accounted for.

The debit side of the account reflects the nominal value of purchased corporate debt securities, as well as corporate debt securities reclassified and transferred from other relevant accounts to this account in accordance with the normative legal acts of the Central Bank.

The credit side of the account reflects the nominal value of debt securities written off and/or reclassified and transferred to other relevant accounts in accordance with the normative legal acts of the Central Bank.

Analytical accounting is maintained in separate personal accounts by type, maturity, and issuers of corporate (organizational) bonds and other debt liabilities.

See previous edition.

15923 Bonds and Other Debt Securities of Banks (Position 15923 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, dated July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642) See previous edition.

Definition of the account: Accounting is maintained for bonds and other securities of banks purchased for the purpose of receiving income in a strictly defined amount, valued at amortized cost. (Paragraph 2 of position 15923 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, dated July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642) See previous edition.

The debit side of the account reflects the nominal value of purchased bonds and other debt securities of banks, as well as the nominal value of debt securities reclassified and transferred from relevant accounts to this account in accordance with the normative legal acts of the Central Bank. (Paragraph 3 of position 15923 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration No. 3336-3, dated July 21, 2025) — , July 22, 2025, No. 10/25/3336-3/0642)

The credit side of the account reflects the nominal value of debt securities written off or reclassified and transferred to relevant accounts in accordance with the normative legal acts of the Central Bank. See previous edition.

Analytical accounting for banks' bonds and other securities is maintained in separate personal accounts by type and maturity.
(Paragraph 5 of position 15923, edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, dated 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

15979 Other Debt Securities

Definition of the account: Other debt securities purchased with the aim of receiving a fixed income, which do not fall into the category defined above, and are valued at amortized cost, are accounted for.

The debit of the account reflects the nominal value of other debt securities purchased and reclassified to this account from other appropriate accounts based on the normative legal acts of the Central Bank.

The credit of the account reflects the nominal value of other debt securities written off and/or reclassified to other appropriate accounts based on the normative legal acts of the Central Bank.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

15989 Expenses for Purchasing Debt Securities Valued at Amortized Cost

Definition of the account: All expenses related to the purchase of debt securities (commissions and brokerage fees paid to agents, advisors, dealers, and brokers, fees of regulatory bodies and stock exchanges, taxes and fees for fund transfers, etc.) are accounted for.

The debit of the account reflects expenses related to the purchase of debt securities valued at amortized cost.

The credit of the account reflects the amortized amount of expenses related to the purchase of debt securities valued at amortized cost, as well as the amount of debt securities sold, reclassified, transferred, or written off.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

15991 Discount on Debt Securities Valued at Amortized Cost (Counter-Asset)

Definition of the account: The account reflects the negative difference between the purchase price (excluding acquisition costs and, if any, accrued interest) and the nominal value of debt securities valued at amortized cost.

The debit of the account reflects the amortization of the discount and the discount amount when securities are sold and/or written off by other means.

The credit of the account reflects the discount amount when debt securities are purchased at a price lower than their nominal value.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

15993 Premium on Debt Securities Valued at Amortized Cost

Definition of the account: The account reflects the positive difference between the purchase price (excluding acquisition costs and, if any, accrued interest) and the nominal value of debt securities valued at amortized cost.

The debit of the account reflects the premium amount when securities are purchased at a price higher than their nominal value.

The credit of the account reflects the premium amortization amount and the premium amount when securities are sold, reclassified, transferred, and/or written off by other means.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

15999 Reserve for Possible Losses — Investments in Debt Securities Valued at Amortized Cost (Counter-Asset)

Definition of the account: The reserve amount created to cover possible losses resulting from the depreciation of securities is accounted for in this account.

The debit of the account reflects the decrease in the reserve amount and/or the amount written off.

The credit of the account reflects the amount of the reserve created and/or the increase in the reserve amount.

Analytical accounting is maintained in separate personal accounts by type of securities and by issuers.

16100 Funds Receivable from Head Office/Branches

16101 Funds Receivable from Head Office/Branches — Cash

Definition of the account: Accounting is maintained for operations involving cash between the head bank and branches located within the territory of the Republic of Uzbekistan, or between branches of one bank. Account 22202 is the corresponding account for this account. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The debit of the account reflects funds issued to the Head Office/Branches for cash.

The credit of the account reflects loans paid to the Head Office/Branches, amounts of funds returned due to incorrect transfers, as well as the total amount of all transfers closed at the Head Office.

Analytical accounting is maintained in a separate personal account for settlements with the Head Office/Branches.

16102 Funds Receivable from Head Office/Branches — Non-Cash Funds

Definition of the account: Accounting is maintained for operations involving non-cash funds between the head bank and branches located within the territory of the Republic of Uzbekistan, or between branches of one bank. Account 22203 is the corresponding account for this account.

The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The debit of the account reflects funds issued to the Head Office/Branches.

The credit of the account reflects loans paid to the Head Office/Branches and amounts of funds returned due to incorrect transfers.

Analytical accounting is maintained in a separate personal account for settlements with the Head Office/Branches.

16103 Funds Receivable from Head Office/Branches for Settlements between Branches and Interbank Settlements

Definition of the account: Accounting is maintained for funds used by bank branches for settlements between branches and interbank settlements. Account 22204 is the corresponding account for this account.

The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The debit of the account reflects incoming funds.

The credit of the account reflects outgoing funds.

Analytical accounting is maintained in one personal account.

16104 Funds Receivable from Head Office/Branches — Goods, Materials, and Services

Definition of the account: Accounting is maintained for operations involving goods, materials, and services between bank branches and their Head Office/Branches, as well as for services rendered and goods, materials provided to the Head Office/Branch of one bank. Account 22205 is the corresponding account for this account.

The turnover and balances of these accounts must be equal. There must be no balance for these accounts in the consolidated balance sheet.

The debit of the account reflects the amount of goods, materials handed over to the warehouse and services rendered.

The credit of the account reflects loans paid to the Head Office/Branches through the representative account within the specified deadlines.

Analytical accounting is maintained in a separate personal account.

16105 Funds Receivable from Head Office/Branches Abroad

Definition of the account: Accounting is maintained for operations between the Head Office/Branches and its foreign branches. Account 22206 is the corresponding account for this account. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet. The debit of the account reflects funds issued to the Head Office/Branches.

The credit of the account reflects loans paid to the Head Office/Branches, amounts of funds returned due to incorrect transfers, as well as the total amount of all transfers closed at the Head Bank.

Analytical accounting is maintained in separate personal accounts for settlements with the Head Office/Branches.

16107 Funds Receivable from Head Office/Branches for Settlements between Branches and Interbank Settlements — Overdraft

Definition of the account: Accounting is maintained for the debit balance arising when payments are made in an amount exceeding the existing credit balance of account 22204. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The debit of the account reflects the amount of the debit balance arising in account 22204.

The credit of the account reflects the amount covering the existing debit balance when funds arrive in account 22204.

Analytical accounting is maintained in separate personal accounts for each branch.

16109 Funds Receivable from Head Office/Branches — Float

Definition of the account: Accounting is maintained for transactions between the Bank's Head Office and its branches, or between branches of one bank, that are not reconciled within the specified deadline. The bank branch that executed the main transaction maintains the accounting, and the balance must be covered within three days.

The debit of the account reflects the amount of funds not paid within the specified deadline, reclassified, and transferred from accounts 16101, 16102, 16103, 16104, 16105, and 16107 to this account.

The credit of the account reflects the reconciled amount written off.

Analytical accounting is maintained in separate personal accounts for settlements with the Head Office/Branches.

16111 Funds Receivable from Head Office/Branches for Cash Funds Issued from Physical Persons' Bank Cards

Definition of the account: Accounting is maintained for funds receivable from the Head Office/Branches for cash funds issued from physical persons' bank cards by the Head Office/Branches.

The debit of the account reflects the amount of funds receivable from other banks/branches for cash funds issued from physical persons' bank cards by the Head Office/Branches.

The credit of the account reflects the amount of funds covered by the Head Office/Branches for cash funds issued from physical persons' bank cards by the Head Office/Branches.

Analytical accounting is maintained in a separate personal account.

16113 Funds Receivable from Head Office/Branches for Payments Made from Bank Cards

Definition of the account: Accounting is maintained for funds receivable from the Head Office/Branches for payments made from physical persons' bank cards by the Head Office/Branches.

The debit of the account reflects the amount of funds receivable from the Head Office/Branches for payments made from physical persons' bank cards by the Head Office/Branches.

The credit of the account reflects the amount of funds covered by the Head Office/Branches for payments made from physical persons' bank cards by the Head Office/Branches.

Analytical accounting is maintained in a separate personal account.

16115 Funds Receivable from Head Bank/Branches — Resources for State Programs

Definition of the account: Accounting is maintained for funds receivable from the Head Office/Branches for state programs.

The debit of the account reflects incoming funds.

The credit of the account reflects outgoing funds.

Analytical accounting is maintained in a separate personal account.

16123 Funds Receivable from Head Office/Branches for Settlements in the Quick Payment System

Definition of the account: Accounting is maintained for funds used by bank branches for settlements in the quick payment system. Account 22224 is the corresponding account for this account. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The debit of the account reflects incoming funds.

The credit of the account reflects outgoing funds.

Analytical accounting is maintained in one personal account.

16125 Funds Receivable from Head Office/Branches for Settlements in the Central Bank's Clearing System

Definition of the account: Accounting is maintained for funds used by bank branches for settlements in the Central Bank's Clearing System. Account 22226 is the corresponding account for this account. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The debit of the account reflects incoming funds.

The credit of the account reflects outgoing funds.

Analytical accounting is maintained in one personal account.

16300 Accrued Interest Receivable

16301 Accrued Interest Receivable from the Central Bank

Definition of the account: Accounting is maintained for interest accrued from the Central Bank but not yet received.

The debit of the account reflects the amount of interest accrued for receipt.

The credit of the account reflects the amount of interest paid (covered) and/or written off, as well as the amount of interest transferred to account 16377 and incorrectly accrued returned.

Analytical accounting is maintained in one separate personal account.

16303 Accrued Interest Receivable from Other Banks

Definition of the account: Accounting is maintained for interest accrued from other banks but not yet received.

The debit of the account reflects the amount of interest accrued for receipt.

The credit of the account reflects the amount of interest paid (covered) and/or written off, as well as the amount of interest transferred to account 16377 and incorrectly accrued returned.

Analytical accounting is maintained in separate personal accounts for each bank.

16304 Accrued Interest Receivable from Head Office/Branches

Definition of the account: Accounting is maintained for interest accrued from the Head Office/Branches but not yet received.

The debit of the account reflects the amount of interest accrued for receipt.

The credit of the account reflects the amount of interest paid (covered) and/or written off, as well as the amount of interest transferred to account 16377 and incorrectly accrued returned.

Analytical accounting is maintained in separate personal accounts for each bank/branch.

16305 Accrued Interest Receivable for Securities Measured at Fair Value Through Profit or Loss

Definition of the account: Accounting is maintained for interest accrued for securities measured at fair value through profit or loss but not yet received.

The debit of the account reflects the amount of interest included in the purchase price of securities and accrued for receipt.

The credit of the account reflects the amount of interest paid (covered) and/or written off, as well as the amount of interest transferred to account 16377 and incorrectly accrued returned.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

16307 Accrued Interest Receivable for Investments in Other Securities Measured at Fair Value Through Other Comprehensive Income

Definition of the account: Accounting is maintained for interest accrued for investments in other securities measured at fair value through other comprehensive income but not yet received.

The debit of the account reflects the amount of interest included in the purchase price of securities and accrued for receipt.

The credit of the account reflects the amount of interest actually received or written off, as well as the amount of interest transferred to account 16377 and incorrectly accrued returned.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

16309 Accrued Interest Receivable for Loans

Definition of the account: Accounting is maintained for interest accrued for loans (as well as for other operations that are loans in substance) but not yet received.

The debit of the account reflects the amount of interest accrued for receipt.

The credit of the account reflects the amount of interest paid (covered) and/or written off, as well as the amount of interest transferred to account 16377 and incorrectly accrued returned.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan contracts.

16311 Accrued Interest Receivable for Investments in Debt Securities Valued at Amortized Cost

Definition of the account: Accounting is maintained for interest accrued for debt securities valued at amortized cost but not yet received.

The debit of the account reflects the amount of interest included in the purchase price of securities and accrued for receipt.

The credit of the account reflects the amount of interest paid (covered) and/or written off, as well as the amount of interest transferred to account 16377 and incorrectly accrued returned.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities, as well as by issuers.

16315 Accrued Interest Receivable for Purchased Bills of Exchange

Definition of the account: Accounting is maintained for interest accrued for purchased bills of exchange but not yet received.

The debit of the account reflects the amount of interest included in the purchase price of bills of exchange and accrued for receipt.

The credit of the account reflects the amount of interest paid (covered) and/or written off, as well as the amount of interest transferred to account 16377 and incorrectly accrued returned.

Analytical accounting is maintained in separate personal accounts by type and maturity of bills of exchange, as well as by payers.

16319 Accrued Interest Receivable for Acceptance Obligations of Customers Guaranteed by Customers' Letters of Credit and/or Trust Documents

Definition of the account: Accounting is maintained for interest accrued for obligations of customers guaranteed by customers' letters of credit and/or trust documents but not yet received.

The debit of the account reflects the amount of interest accrued for receipt.

The credit of the account reflects the amount of interest paid (covered) and/or written off, as well as the amount of interest transferred to account 16377 and incorrectly accrued returned.

Analytical accounting is maintained in separate personal accounts by type of obligation.

16321 Accrued Interest Receivable from Customer Obligations for the Bank's Unpaid Acceptances

Definition of the account: Accounting is maintained for interest accrued from customer obligations for the bank's unpaid acceptances but not yet received.

The debit of the account reflects the amount of interest accrued for receipt.

The credit of the account reflects the amount of interest paid (covered) and/or written off, as well as the amount of interest transferred to account 16377 and incorrectly accrued returned.

Analytical accounting is maintained in separate personal accounts by the maturity of bills of exchange/drafts.

16323 Accrued Interest Receivable for Leasing (Financial Lease)

Definition of the account: Accounting is maintained for interest accrued for leasing but not yet received.

The debit of the account reflects the amount of interest accrued for receipt.

The credit of the account reflects the amount of interest paid (covered) and/or written off, as well as the amount of interest transferred to account 16377 and incorrectly accrued returned.

Analytical accounting is maintained in separate personal accounts for each contract.

See previous edition.

16325 Accrued Interest Receivable Covered from Subsidies of State Targeted Funds (Paragraph 1 of position 16325, edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, dated 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225) See previous edition.

Definition of the account: Accounting is maintained for interest accrued but not yet received, covered from subsidies of state targeted funds (including interest accrued for operations that are loans in substance). (Paragraph 2 of position 16325, edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, dated 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225) See previous edition.

The debit of the account reflects the amount of interest accrued for receipt, covered from subsidies of state targeted funds.
(Paragraph 3 of position 16325, edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, dated 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

The credit of the account reflects the amount of interest paid and/or written off, as well as the return of incorrectly accrued interest.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan contracts.

16327 Accrued Interest Receivable Covered from State Budget Subsidies

Definition of the account: Accounting is maintained for interest accrued but not yet received, covered from state budget subsidies (including interest accrued for operations that are loans in substance).

The debit of the account reflects the amount of interest accrued for receipt, covered from state budget subsidies.

The credit of the account reflects the amount of interest paid and/or written off, as well as the return of incorrectly accrued interest.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan contracts.

16377 Accrued Interest Receivable Accrued Under Contract but Not Paid on Time See previous edition.

Definition of the account: Accounting is maintained for interest accrued for receipt under contract but not paid on time (for loans and leasing).

The debit of the account reflects the amount of interest accrued for receipt under contract but not paid on time (for loans and leasing).

The credit of the account reflects the amount of interest paid (covered) and/or written off (for loans and leasing).

Analytical accounting for interest accrued but unpaid on time (for loans and leases) is maintained in separate personal accounts for each contract.
(The definition of position 16377 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (Registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no)

16379 Interest accrued under the contract but with an extended payment term See previous edition.

Definition of the account: accounting is maintained for interest accrued under the contract but with an extended payment term (for loans and leases).

The debit of the account reflects the amount of interest accrued under the contract but with an extended payment term (for loans and leases).

The credit of the account reflects the amount of paid (covered) and/or written-off interest (for loans and leases).

Analytical accounting for interest accrued under the contract but with an extended payment term (for loans and leases) is maintained in separate personal accounts for each contract. (The definition of position 16379 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (Registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no) See previous edition.

16381 Interest accrued on other assets but unpaid on time

Definition of the account: accounting is maintained for interest accrued under the contract but unpaid on time (other assets).

The debit of the account reflects the amount of interest accrued under the contract but unpaid on time (other assets).

The credit of the account reflects the amount of paid (covered) and/or written-off interest (other assets).

Analytical accounting for interest accrued under the contract but unpaid on time (other assets) is maintained in separate personal accounts for each contract.
(Position 16381 was added based on Chapter 3 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (Registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no) See previous edition.

16397 Accrued interest receivable on other liabilities of customers (other assets)

Definition of the account: accounting is maintained for interest accrued but not yet received on other liabilities of customers (other assets).

The debit of the account reflects the amount of interest accrued for receipt.

The credit of the account reflects the amount of paid (covered) and/or written-off interest, as well as the amount of return of interest transferred to account 16381 and incorrectly accrued.

Analytical accounting is maintained in separate personal accounts by the type of other liabilities of customers (other assets).
(The definition of position 16397 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (Registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no) See previous edition.

16398 Reserve for covering possible losses — Accrued interest on other assets (contra-asset)

Definition of the account: accounting is maintained for a reserve created to cover losses that may arise as a result of non-recovery of accrued interest income receivable on other assets.

The credit of the account reflects the valuation amount of the established reserve and/or its increase amount.

The debit of the account reflects the decrease amount and/or the amount of the reserve written off.

Analytical accounting is maintained in separate personal accounts for established reserves.
(Position 16398 was added based on Chapter 3 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (Registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no) See previous edition.

16399 Reserve for covering possible losses — Accrued interest on loans and leases (contra-asset)

Definition of the account: accounting is maintained for a reserve created to cover losses that may arise as a result of non-recovery of accrued interest income receivable on loans and leases.

The credit of the account reflects the valuation amount of the established reserve and/or its increase amount.

The debit of the account reflects the decrease amount and/or the amount of the reserve written off.

Analytical accounting is maintained in separate personal accounts for established reserves.
(The definition of position 16399 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (Registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no)

16400 Accrued non-interest income receivable

16401 Accrued commission fees and payments for services rendered receivable

Definition of the account: accounting is maintained for the amounts of accrued but not yet received service and commission fees.

The debit of the account reflects the amount of accrued service and commission fees.

The credit of the account reflects the amount of paid (covered) and/or written-off service and commission fees, as well as the amount of return of incorrectly accrued service and commission fees.

Analytical accounting is maintained in separate personal accounts.

16405 Accrued fines and penalties receivable
See previous edition.

Definition of the account: accounting is maintained for the amounts of fines and penalties accrued but not yet received for loans and leases.
(The definition of position 16405 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (Registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no)

The debit of the account reflects the amount of fines and penalties accrued for receipt.

The credit of the account reflects the amount of recovered and/or written-off fines and penalties, as well as the amount of return of incorrectly accrued fines and penalties.

Analytical accounting is maintained in separate personal accounts for customers.

16409 Accrued income from operating leases receivable

Definition of the account: accounting is maintained for income accrued from operating leases but not yet received.

The debit of the account reflects the amount of income from operating leases receivable.

The credit of the account reflects the amount of payments to be received and/or written off.

Analytical accounting is maintained in separate personal accounts for each contract.

16413 Other non-interest income receivable
See previous edition.

Definition of the account: accounting is maintained for fines and penalties accrued but not yet received on other assets, as well as one-time commission fees and other non-interest income.

The debit of the account reflects the amount of other non-interest income accrued for receipt.

The credit of the account reflects the amount of recovered and/or written-off other non-interest income, as well as the amount of return of incorrectly accrued other non-interest income.

Analytical accounting is maintained in separate personal accounts.
(The definition of position 16413 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (Registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no) See previous edition.

16498 Reserve for covering possible losses — Accrued non-interest income on other assets (contra-asset)

Definition of the account: accounting is maintained for a reserve created to cover losses on other assets that may arise as a result of non-recovery of accrued non-interest income receivable.

The credit of the account reflects the valuation amount of the established reserve and/or its increase amount.

The debit of the account reflects the decrease amount and/or the amount of the reserve written off.

Analytical accounting is maintained in separate personal accounts for established reserves.
(Position 16498 was added based on Chapter 3 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (Registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no)

16499 Reserve for covering possible losses — Accrued non-interest income receivable (contra-asset) See previous edition.

Definition of the account: accounting is maintained for a reserve created to cover losses that may arise as a result of non-recovery of accrued non-interest income receivable (loans and leases).

The credit of the account reflects the valuation amount of the established reserve and/or its increase amount.

The debit of the account reflects the decrease amount and/or the amount of the reserve written off.

Analytical accounting is maintained in separate personal accounts for established reserves.
(The definition of position 16499 is amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 42/20 dated January 4, 2024 (Registration No. 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100-no)

16500 Fixed Assets

16501 Land

Definition of the account: accounting is maintained for the value of land purchased with the right of use.

The debit of the account reflects the value of purchased land according to land cadastre data.

The credit of the account reflects the value of land written off.

Analytical accounting is maintained in separate personal accounts for each land plot (area).

16505 Incomplete Construction

Definition of the account: accounting is maintained for the value of all costs together with additional costs related to the construction of buildings, structures, installation of equipment, and other fixed assets.

The debit of the account reflects costs related to reconstruction or restoration of fixed assets, all costs related to construction, as well as corrections introduced as a result of revaluation.

The credit of the account reflects the value of completed construction or reconstruction, as well as losses arising from impairment and corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts by the type (object) of fixed assets.

16509 Bank Buildings — Buildings and Other Structures

Definition of the account: accounting is maintained for the value of buildings and other structures (service buildings, warehouse, garage, kitchen, training center, social infrastructure facilities) belonging to the bank and necessary for its activity and full operation.

The debit of the account reflects the value of constructed buildings and other structures and/or the value of purchased buildings and other structures taking into account their costs at acquisition, subsequent costs meeting the criteria for recognition as assets, and the amount of corrections introduced as a result of revaluation.

The credit of the account reflects the value of buildings and other structures being sold and/or written off by other means, as well as the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts for each building (structure).

16511 Accumulated Depreciation — Buildings and Other Structures (contra-asset)

Definition of the account: the sum of accumulated depreciation and accumulated losses resulting from impairment of buildings and other structures is taken into account.

The credit of the account reflects the depreciation amount of buildings and other structures, losses arising from impairment, and corrections introduced as a result of revaluation.

The debit of the account reflects the accumulated depreciation of buildings and other structures being sold and/or written off by other means, as well as corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts for each building (structure).

16515 Right to Lease and Improve Object

Definition of the account: accounting is maintained for the value of fixed assets (buildings, structures, land, transport, etc.) leased by the bank under financial and long-term leases, as well as costs for improving leased property used under financial and/or long-term leases.

The debit of the account reflects the value of leased objects taking into account all costs related to the right to lease, as well as the value and corrections introduced as a result of revaluation related to reconstruction and improvement of leased objects.

The credit of the account reflects the value related to improvement of leased property returned to the lessor upon expiration of the lease term or cancellation of the lease right, or purchased and sold/reclassified by the bank after the expiration of the lease term, as well as corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts for each leased object.

16519 Accumulated Depreciation — Right to Lease and Improve Object (contra-asset)

Definition of the account: accounting is maintained for the accumulated depreciation of leased and improved objects and accumulated losses arising from impairment.

The credit of the account reflects the depreciation amount of leased objects, losses arising from impairment, and corrections introduced as a result of revaluation.

The debit of the account reflects the accumulated depreciation of leased objects returned to the lessor upon expiration of the lease term or cancellation of the lease right, or accumulated when purchased by the bank upon expiration of the lease term, as well as corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts for each leased object.

16529 Transport Vehicles

Definition of the account: the value of transport vehicles (cars, trucks, and other movable assets) purchased for use in bank operations is taken into account.

The debit of the account reflects the value of transport vehicles taking into account all costs related to their purchase, subsequent costs meeting the criteria for recognition as assets, and the amount of corrections introduced as a result of revaluation.

The credit of the account reflects the value of transport vehicles being sold and/or written off by other means, as well as the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts by the type of each transport vehicle.

16531 Accumulated Depreciation — Transport Vehicles (contra-asset)

Definition of the account: the accumulated depreciation of transport vehicles and accumulated losses arising from impairment are taken into account.

The credit of the account reflects the depreciation amount of transport vehicles, losses arising from impairment, and the amount of corrections introduced as a result of revaluation.

The debit of the account reflects the accumulated depreciation of transport vehicles being sold and/or written off by other means, as well as the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts for each transport vehicle.

16535 Furniture, Fixtures, and Equipment

Definition of the account: the value of furniture, computers, fixtures for buildings, office equipment, and other equipment purchased for bank activity is taken into account.

The debit of the account reflects the value of furniture, fixtures, and equipment taking into account all costs related to their purchase, delivery, and installation, subsequent costs meeting the criteria for recognition as assets, and the amount of corrections introduced as a result of revaluation.

The credit of the account reflects the value of furniture, fixtures, and equipment being sold and/or written off by other means, as well as the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts by each type of fixed assets.

16539 Accumulated Depreciation — Furniture, Fixtures, and Other Equipment (contra-asset)

Definition of the account: the accumulated depreciation of furniture, fixtures, and equipment and the sum of losses incurred as a result of impairment are taken into account.

The credit of the account reflects the depreciation valuation of furniture, fixtures, and equipment, losses incurred as a result of impairment, and the amount of corrections introduced as a result of revaluation.

The debit of the account reflects the accumulated depreciation of furniture, fixtures, and equipment being sold and/or written off by other means, as well as the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts by each type of fixed assets.

16541 Equipment for Payment Card Transactions

Definition of the account: the value of equipment for payment card transactions, such as ATMs, terminals, servers, and other equipment, is taken into account.

The debit of the account reflects the purchase value taking into account all costs related to purchase, delivery, and installation, subsequent costs meeting the criteria for recognition as assets, and the amount of corrections introduced as a result of revaluation.

The credit of the account reflects the value of equipment being sold and/or written off by other means, as well as the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts by each type of fixed assets.

16543 Accumulated Depreciation — Equipment for Payment Card Transactions (contra-asset)

Definition of the account: the accumulated depreciation of equipment for payment card transactions and the sum of losses incurred as a result of impairment are taken into account.

The credit of the account reflects the depreciation amount of equipment, losses incurred as a result of impairment, and the amount of corrections introduced as a result of revaluation.

The debit of the account reflects the accumulated depreciation of equipment being sold and/or written off by other means, as well as the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts by each type of fixed assets.

16549 Fixed Assets Leased Out

Definition of the account: the value of fixed assets (excluding real estate) leased out is taken into account.

The debit of the account reflects the value of fixed assets leased out (excluding real estate), subsequent costs meeting the criteria for recognition as assets, and the amount of corrections introduced as a result of revaluation.

The credit of the account reflects the value of fixed assets returned as a result of expiration of the lease term and/or cancellation of the lease agreement, as well as the value of fixed assets obtained by the lessee after the expiration of the lease term and the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts for each fixed asset leased out.

16551 Accumulated Depreciation — Fixed Assets Leased Out (contra-asset)

Purpose of the account: accounting is maintained for the sum of accumulated depreciation of fixed assets leased out under operating leases and accumulated losses resulting from their impairment.

The credit of the account reflects the depreciation valuation of leased fixed assets, losses incurred as a result of impairment, and the amount of corrections introduced as a result of revaluation.

The debit of the account reflects the accumulated depreciation of fixed assets leased out, returned as a result of expiration of the lease term or cancellation of the lease right, or purchased by the lessee upon expiration of the term, as well as the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts for each fixed asset leased out.

16561 Fixed Assets in Warehouse

Definition of the account: the value of fixed assets purchased by the bank and stored in the warehouse until put into operation, as well as after being taken out of operation, is taken into account.

The debit of the account reflects the value of fixed assets recorded as purchased and stored in the warehouse, as well as the amount of corrections introduced as a result of revaluation.

The credit of the account reflects the value of fixed assets put into operation or written off, as well as the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts by each type of fixed assets.

16563 Accumulated Depreciation — Fixed Assets in Warehouse (contra-asset)

Definition of the account: the sum of accumulated depreciation of fixed assets in warehouse and accumulated losses resulting from their impairment is taken into account.

The credit of the account reflects the depreciation value of fixed assets stored in the warehouse, losses arising from impairment, and the amount of corrections introduced as a result of revaluation.

The debit of the account reflects the accumulated depreciation of fixed assets being put into operation, sold, and/or written off by other means, as well as the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts by the type of fixed assets in warehouse.

16591 Other Fixed Assets

Definition of the account: accounting is maintained for fixed assets that do not fall into the categories of fixed assets defined above.

The debit of the account reflects the value of other fixed assets and the amount of corrections introduced as a result of revaluation.

The credit of the account reflects other fixed assets written off, as well as the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts by the type of fixed assets.

16593 Accumulated Depreciation — Other Fixed Assets (contra-asset)

Definition of the account: the sum of accumulated depreciation of other fixed assets and accumulated losses resulting from their impairment is taken into account.

The credit of the account reflects the depreciation value of other fixed assets, losses arising from impairment, and the amount of corrections introduced as a result of revaluation.

The debit of the account reflects the accumulated depreciation of other fixed assets being sold and/or written off by other means, as well as the amount of corrections introduced as a result of revaluation.

Analytical accounting is maintained in separate personal accounts by the type of other fixed assets.

16600 Intangible Assets

16601 Intangible Assets

Definition of the account: The value of intangible assets such as software, copyright, and patents is recorded.

The debit side of the account reflects the value of all expenses related to the acquisition of intangible assets, as well as the value of intangible assets ready for use and the amount of adjustments made as a result of revaluation.

The credit side of the account reflects the value of intangible assets being sold and/or written off by other means, as well as the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of intangible assets.

16605 Accumulated Depreciation — Intangible Assets (contra-asset)

Definition of the account: The accumulated depreciation of intangible assets and losses accumulated as a result of impairment are recorded.

The debit side of the account reflects the accumulated depreciation and the amount of adjustments made as a result of revaluation of intangible assets being sold and/or written off by other means.

The credit side of the account reflects the amortization of intangible assets, losses incurred as a result of impairment, and the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of intangible assets.

16609 Intangible Assets in the Process of Installation and Creation

Definition of the account: Expenses related to intangible assets that are not ready for use and are in the process of installation and/or creation are recorded.

The debit side of the account reflects the value of all expenses related to the installation and/or creation of intangible assets not ready for use, as well as the amount of adjustments made as a result of revaluation.

The credit side of the account reflects the value of intangible assets being put into operation, sold, and/or written off by other means, as well as the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of intangible assets.

16617 Goodwill

Definition of the account: Goodwill arising as a result of the merger or acquisition of economic entities is recorded.

The debit side of the account reflects the excess of the purchase price of acquired net assets over their fair value as a result of the merger or acquisition of economic entities.

The credit side of the account reflects the impairment and/or write-off of goodwill.

Analytical accounting is carried out in separate personal accounts for each economic entity.

16699 Reserve for Possible Losses — Intangible Assets in the Process of Installation and Creation (contra-asset)

Definition of the account: The reserve for losses related to the impairment of intangible assets in the process of installation and/or creation is maintained.

The debit side of the account reflects the write-off of losses related to the impairment of intangible assets being put into operation and/or written off by other means, and the amount of adjustments made as a result of revaluation.

The credit side of the account reflects losses arising as a result of impairment and the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of intangible assets.

16700 Other Private Property of the Bank

16701 Property Recovered from Collateral for Credit and Leasing

Definition of the account: The bank's other private property, recovered from debtors and lessees by exercising ownership rights over collateralized property, which is not used in bank activities or as an investment in real estate, is recorded.

The debit side of the account reflects the value of whichever is lower: the net book value of credit and leasing or the fair value of property recovered from debtors and lessees.

The credit side of the account reflects the value of property sold, disposed of, and/or reclassified.

Analytical accounting is carried out in separate personal accounts for each type of property and for each credit contract from which property was recovered.

16703 Property of Terminating Bankrupt Enterprises Recovered for Credit and Leasing See previous edition.

Definition of the account: The account maintains records of property transferred by court order to the bank's private property of enterprises in the termination process, against which the bank has filed a petition for insolvency, and which have a debt for bank credits amounting to 70 percent or more of the creditor's debt composition. (The second paragraph of position 16703 was edited by the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated May 27, 2023, No. 14/10 (registry number 3442, 09.06.2023) — , 12.06.2023, 10/23/3442/0359)

The debit side of the account reflects the value of whichever is lower: the net book value of credit and leasing or the fair value of property transferred by court order to the bank's private property of the terminating bankrupt enterprise.

The credit side of the account reflects the value of property sold by the terminating bankrupt enterprise.

Analytical accounting is carried out in separate personal accounts for each type of property of terminating bankrupt enterprises.

16705 Other Property of the Bank

Definition of the account: Other property of the bank intended for sale and not used in bank activities and/or as an investment in property is recorded.

The debit side of the account reflects the value of whichever is lower: the net book value and fair value of property transferred to this account, not used in bank activities and/or as an investment in property, excluding the amount of sales expenses.

The credit side of the account reflects the value of property sold, disposed of, and/or reclassified.

Analytical accounting is carried out in separate personal accounts for each type of property.

16707 Other Property of the Bank Sold on Installment

Definition of the account: The account maintains records of the bank's other private property sold on installment.

The debit side of the account reflects the value of property transferred from accounts 16701, 16703, 16705.

The credit side of the account reflects the paid value of the bank's other private property.

Analytical accounting is carried out in separate personal accounts for each object (property).

16709 Investment in Real Estate

Definition of the account: Real estate not used in bank activities, intended for obtaining rental income and capital growth, or for both purposes, is recorded.

The debit side of the account reflects the value of investment in real estate.

The credit side of the account reflects the value of investment in real estate written off.

Analytical accounting is carried out in separate personal accounts for each type of property.

16713 Accumulated Depreciation — Investment in Real Estate (contra-asset)

Definition of the account: The depreciation of bank investments in real estate is recorded.

The debit side of the account reflects the assessed depreciation on investments in real estate.

The credit side of the account reflects the depreciation value of investments in real estate being sold and/or written off by other means.

Analytical accounting is carried out in separate personal accounts for each investment object in real estate.

16799 Reserve for Possible Losses — Other Private Property of the Bank (contra-asset)

Definition of the account: The reserve created to cover possible losses on other private property is recorded.

The credit side of the account reflects the amount of the reserve established and/or the increase in the reserve.

The debit side of the account reflects the decrease in the reserve and/or the amount of the canceled reserve.

Analytical accounting is carried out in separate personal accounts for each type of property.

16800 Extended Receivables

16803 Bank Assets Sold for Installment
See previous edition.

Definition of the account: The account maintains records of the bank's assets sold on installment with the transfer of ownership rights.
(The second paragraph of position 16803 was edited by the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026, No. 10/14 (registry number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

The debit side of the account reflects the value of property transferred from accounts 16701, 16703, 16705.

The credit side of the account reflects the paid value of bank assets sold for installment.

Analytical accounting is carried out in separate personal accounts for each object (property).
See previous edition.

16805 Assets Given to the State Assets Management Agency for Realization

Definition of the account: The account maintains records of the bank's assets given to the State Assets Management Agency for realization.

The debit side of the account reflects the value of assets transferred from accounts 16701, 16703, 16705, 16803.

The credit side of the account reflects the paid value of bank assets realized.

Analytical accounting is carried out in separate personal accounts for each object (property).
(Position 16805 was added based on Chapter 3 of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026, No. 10/14 (registry number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

16899 Reserve for Possible Losses — Extended Receivables (contra-asset)

Definition of the account: The reserve created to cover possible losses on the bank's extended receivables is recorded.

The credit side of the account reflects the amount of the reserve established and/or the increase in the reserve.

The debit side of the account reflects the decrease in the reserve and/or the amount of the canceled reserve.

Analytical accounting is carried out in separate personal accounts for each type of property.

16900 Unrecognized Profit from Revaluation of Derivative Instruments

16901 Unrecognized Profit from Revaluation — Forward Contracts

Definition of the account: Unrecognized profit from forward contracts is recorded. (A forward contract is an agreement to sell and buy a financial instrument at a strictly defined rate on a specific date in the future).

The debit side of the account reflects the amount of unrecognized profit on forward contracts.

The credit side of the account reflects the amount of unrecognized profit on forward contracts that has been settled (paid) and/or written off before this position is registered.

Analytical accounting is carried out in separate personal accounts for each forward contract.

16905 Unrecognized Profit from Revaluation — Options

Definition of the account: Unrecognized profit from options is recorded. (An option is a contract that gives the right to sell and buy a certain amount of a financial instrument at a strictly defined rate within a contractual period).

The debit side of the account reflects the amount of unrecognized profit received on options.

The credit side of the account reflects the amount of unrecognized profit written off when the option is settled and/or before options are registered in this position.

Analytical accounting is carried out in separate personal accounts for each option.

16909 Unrecognized Profit from Revaluation — Futures

Definition of the account: The account maintains records of unrecognized profit on futures contracts. (A future is a standardized contract to sell or buy a financial instrument with delivery in the future).

The debit side of the account reflects unrecognized profit on futures contracts.

The credit side of the account reflects the amount of unrecognized profit written off when contracts are settled and/or before futures contracts are registered in this position.

Analytical accounting is carried out in separate personal accounts for each futures contract.

16913 Unrecognized Profit from Revaluation — Swaps

Definition of the account: The account maintains records of unrecognized profit on swaps. (A swap is an agreement to exchange payments in the future based on conditional amounts and the application of an agreed index. Currency swaps and interest rate swaps can be cited as examples).

The debit side of the account reflects unrecognized profit on swaps.

The credit side of the account reflects the amount of unrecognized profit written off when swaps are settled and/or before they are registered in this position.

Analytical accounting is carried out in separate personal accounts for each swap contract.

16915 Unrecognized Profit from Revaluation — Other Derivative Instruments

Definition of the account: The account maintains records of unrecognized profit on other derivative instruments.

The debit side of the account reflects unrecognized profit on other derivative instruments.

The credit side of the account reflects the amount of unrecognized profit written off when derivative instruments are settled or written off.

Analytical accounting is carried out in separate personal accounts for each derivative instrument.

17100 Currency Trading and Currency Positions

17101 Currency Position Accounts

Definition of the account: The account maintains records of the bank's currency position in operations involving foreign currencies reflected in more than one currency ledger. Additionally, this account is used to record exchange rate differences in the revaluation of assets and liabilities expressed in foreign currency into national currency for the purpose of preparing financial statements. After the profit/loss from the exchange rate difference is reflected, the balance of this account must be equal to zero in the consolidated balance sheet.

The debit side of the account reflects:

the amount of foreign currency sold in foreign currency ledgers, expenses paid and accrued in foreign currency, and assets acquired in foreign currency;

the sum of foreign currency purchased in sum ledgers, proceeds from selling own shares in foreign currency, and income received and accrued in foreign currency, as well as the sum equivalent in sums of the positive result (profit) after revaluation of assets and liabilities in foreign currency.

The credit side of the account reflects:

the amount of foreign currency purchased in foreign currency ledgers, proceeds from selling own shares in foreign currency, and the amount of income received and accrued in foreign currency;

the amount of foreign currency sold in sum ledgers, expenses paid and accrued in foreign currency, and assets acquired in foreign currency, as well as the sum equivalent in sums of the negative result (loss) after revaluation of assets and liabilities in foreign currency.

Analytical accounting is carried out in a separate personal account by currency type.

17300 Transit Accounts

17301 Transit Account

Definition of the account: Amounts are transferred through this account in cases where direct correspondence between the account of the account where the operation is being performed and the representative account is prohibited.

The debit side of the account reflects transferred amounts.

The credit side of the account reflects the payment of transferred amounts.

Analytical accounting is carried out in a single personal account.

17305 Transactions in the Process of Clarification

Definition of the account: The account records transactions of funds that cannot be transferred for their intended purpose for various reasons (such as incorrect details, the customer not receiving other services at this bank, operations requiring additional control, and other similar cases). Funds in the account during the clarification process may remain only for the established period during which they must be written off for their intended purpose or returned to the recipient.

The debit side of the account reflects the amount that could not be written off for its intended purpose when funds arrived.

The credit side of the account reflects the amount of funds calculated for their intended purpose or returned to the recipient.

Analytical accounting is carried out in separate personal accounts by payment type and purpose.

17400 Transit Accounts for Funds to be Written Off from Customers' Bank Cards

17401 Transit Accounts for Funds to be Written Off for Cash Withdrawn from Physical Persons' Bank Cards

Definition of the account: The account maintains records of funds for cash withdrawn from physical persons' bank cards.

The debit side of the account reflects the amount of cash funds withdrawn from physical persons' bank card accounts.

The credit side of the account reflects the amount covered from physical persons' bank card accounts.

Analytical accounting is carried out in separate personal accounts.

17403 Transit Accounts for Funds to be Written Off from Physical Persons' Bank Cards to Other Bank Cards or Deposit Accounts

Definition of the account: The account maintains records of funds transferred from physical persons' bank cards to residents' bank cards or deposit accounts.

The debit side of the account reflects the amount of funds transferred from physical persons' bank cards to residents' bank cards or deposit accounts.

The credit side of the account reflects the amount covered from physical persons' bank card accounts.

Analytical accounting is carried out in separate personal accounts.

17405 Transit Accounts for Funds to be Written Off from Bank Cards for Utility Payments

Definition of the account: The account maintains records of funds transferred from bank card accounts for utility payments.

The debit side of the account reflects the amount of funds transferred from bank card accounts for utility payments.

The credit side of the account reflects the amount covered from bank card accounts.

Analytical accounting is carried out in separate personal accounts.

17407 Transit Accounts for Funds to be Written Off from Bank Cards for Paid Services

Definition of the account: The account maintains records of funds transferred from bank card accounts for paid services (excluding utility payments).

The debit side of the account reflects the amount of funds transferred from bank card accounts for paid services (excluding utility payments).

The credit side of the account reflects the amount transferred from bank card accounts.

Analytical accounting is carried out in separate personal accounts.

17409 Transit Accounts for Funds to be Written Off from Bank Cards for Other Payments Provided for by Legislation

Definition of the account: The account maintains records of funds transferred from bank cards for other payments provided for by legislation.

The debit side of the account reflects the amount of funds transferred from bank cards for other payments provided for by legislation.

The credit side of the account reflects the amount covered from bank card accounts.

Analytical accounting is carried out in separate personal accounts.
See previous edition.

17500 Government Accounts
(Position 17500 was added based on the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023, No. 4/6 (registry number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

17515 Republic Budget — Special Expenses

Definition of the account: The amount of funds allocated for special expenses from the Republic Budget is recorded.

The debit side of the account reflects the amount of payments allocated for special expenses from the Republic Budget within the balance of funds in account 23416.

The credit side of the account reflects the amount received to replenish funds allocated for special expenses from the Republic Budget.

Analytical accounting is carried out in separate personal accounts for each economic entity to which funds were allocated from the Republic Budget for special purposes.
See previous edition.

17700 Reserve for Standard Classified Assets (contra-asset)

17701 Reserve for Standard Classified Loans, Leasing, and Factoring (contra-asset)

17703 Reserve for Interest and Commission Fees on Standard Classified Assets (contra-asset)

17705 Reserve for Other Standard Classified Assets (contra-asset)

Since the above-mentioned balance sheet accounts are identical in their nature, their definition is provided in a generalized manner.

Definition of the account: The account maintains records of reserves created for standard classified loans, leasing, and factoring, interest and commission fees, other assets (contra-asset).

The credit side of the account reflects the amount of the reserve established and/or the increase in the reserve.

The debit side of the account reflects the decrease and/or the amount of the canceled reserve.

Analytical accounting is carried out in separate personal accounts.
(Position 17700, 17701, 17703, and 17705 were added based on the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023, No. 4/6 (registry number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

19900 Other Assets

19901 Petty Expenses

Definition of the account: Accountability amounts issued for petty expenses in the established order are recorded.

The debit side of the account reflects amounts issued as accountability for petty expenses.

The credit side of the account reflects the return of unused funds, as well as the settlement of accountability amounts.

Analytical accounting is carried out in separate personal accounts for each accountable person.

19903 Collected Funds and Checks

Definition of the account: The amount of collected funds and checks that should be credited to customers' accounts is recorded. There should be no balance in this account at the end of the day.

The debit side of the account reflects the amount of collected funds and checks credited in advance to customers' accounts or account 29804 until re-accounting, as well as the amount of excess funds identified after re-accounting of collected funds and checks.

The credit side of the account reflects the amount of cash funds and checks accepted into the cash desk after re-accounting, as well as the shortage amount identified from own customers' accounts or account 29804 during re-accounting.

Analytical accounting is carried out in separate personal accounts.

19905 Returned Checks and Other Payment Documents

Definition of the account: Checks and other payment documents found invalid (damaged) by the bank and collected checks and other payment documents in the process of clarification are recorded.

The debit of the account reflects the amount of checks and other payment documents considered invalid by the bank. The credit of the account reflects the amount of checks and other payment documents written off after clarification.

Analytical accounting is carried out in separate personal accounts for checks and payment documents.

19907 Prepaid Expenses for Services

Definition of the account: Payments for prepaid expenses for services rendered (postage, telegraph, telephone communication, Information Center, water, electricity, gas, repair, etc.) are accounted for.

The debit of the account reflects the amount of prepaid expenses for the specified services.

The credit of the account reflects the payment and write-off of amounts when services are actually performed.

See previous edition.

Analytical accounting is carried out based on the bank's internal accounting policy.
(The fifth paragraph of position 19907 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

19908 Receivables — Settlements with Bank Employees

Definition of the account: Advances for business trip expenses to bank employees, funds paid as overpaid wages or bonuses (allowances), damage caused by the responsible person, as well as funds to be recovered from employees are accounted for.

The debit of the account reflects the amounts calculated and paid to bank employees.

The credit of the account reflects the repayment of calculated and paid amounts.

Analytical accounting is carried out in separate personal accounts for each bank employee.

19909 Receivables — For Material Values

Definition of the account: Funds transferred for material values (advances for fixed assets, low-value and rapidly depreciating items, and other material values in accordance with this rule) are accounted for.

The debit of the account reflects the funds transferred for material values.

The credit of the account reflects the payment or write-off of amounts when material values are received into the warehouse.

See previous edition.

Analytical accounting is carried out based on the bank's internal accounting policy.
(The fifth paragraph of position 19909 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

19910 Funds for Settlements from Corporate Bank Cards Issued to Responsible Employees of the Bank

Definition of the account: Accounting is maintained for funds transferred as advances to account 29810 from corporate bank cards through responsible employees for current payments established by legislation for the bank.

The debit of the account reflects the amount of funds transferred from corporate bank cards for current payments established by legislation for the bank.

The credit of the account reflects the amount of current payments charged to the bank's expenses through responsible employees from corporate bank cards.

Analytical accounting is carried out in separate personal accounts for each responsible employee of the bank.

19911 Reserve for Potential Losses — Receivables (Counter-asset)

Definition of the account: A reserve for potential losses that may be recognized for receivables that cannot be collected by the bank is accounted for.

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit of the account reflects the amount of the decrease and/or cancellation of the reserve.

Analytical accounting is carried out in separate personal accounts for each debtor.

19921 Low-Value and Rapidly Depreciating Items in Warehouse and Other Valuables

Definition of the account: Accounting is maintained for low-value and rapidly depreciating items obtained and stored in the warehouse by the bank, as well as other valuables, including materials intended for the repair of the bank's buildings and other fixed assets.

The debit of the account reflects the value of purchased and received into the warehouse low-value and rapidly depreciating items and other valuables.

The credit of the account reflects the value of low-value and rapidly depreciating items and other valuables written off and/or issued for use.

Analytical accounting is carried out in separate personal accounts by type of low-value and rapidly depreciating items, as well as other valuables.

19925 Prepaid Expenses

Definition of the account: Prepaid expenses (not exceeding 1 year) of the bank for future periods are accounted for.

The debit of the account reflects the amount of the bank's prepaid expenses for future periods.

The credit of the account reflects the amount of expenses actually covered transferred to current expenses of the relevant period, as well as the amount of calculated depreciation.

Analytical accounting is carried out in separate personal accounts by type of expense and for each customer.

19929 Other Deferred Expenses

Definition of the account: Expenses paid in advance in the current period but accounted for and accepted as expenses of future periods (more than 1 year) are accounted for. This includes advance payments for rent, subscription payments for publications, and property insurance payments, etc.

The debit of the account reflects the amount of the bank's prepaid expenses for future periods.

The credit of the account reflects the amount of the amortized part of the prepaid funds through debit to expense accounts, as well as their returned amounts.

Analytical accounting is carried out in separate personal accounts by type of expense and for each customer.

See previous edition.

19931 Deferred Income Tax

Definition of the account: Accounting is maintained for income tax paid in advance as an advance payment and deferred claims for this tax. Deferred income tax claims are included in the taxable profit of the current period and are payable in the future period due to the existence of temporary differences, but are deducted from the income tax when determining the taxable profit of the future period. This is the difference between the profit in the accounting balance and the taxable profit.

The debit of the account reflects the amount of income tax paid in advance and deferred claims for this tax.

The credit of the account reflects the amount written off from the corresponding expense accounts.

Analytical accounting is carried out in separate personal accounts by type of tax.
(Position 19931 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 10/14 dated May 26, 2026 (registration number 3336-4, 29.06.2026) — , 30.06.2026, No. 10/26/3336-4/0651)

See previous edition.

19932 Deferred Other Taxes

Definition of the account: Taxes, fees, allocations, and claims for them paid in advance as an advance payment to the budget of the Republic of Uzbekistan and state target funds are accounted for, excluding income tax.

The debit of the account reflects the amount of taxes paid in advance and tax claims.

The credit of the account reflects the amount written off from the corresponding expense accounts.

Analytical accounting is carried out in separate personal accounts for each type of tax, fee, and allocation.
(Position 19932 was added based on Chapter 3 of the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 10/14 dated May 26, 2026 (registration number 3336-4, 29.06.2026) — , 30.06.2026, No. 10/26/3336-4/0651)

19933 Assessed Reserve for Deferred Tax Claims (Counter-asset)

Definition of the account: A reserve created as a result of review to restore deferred tax claims is accounted for in cases where there is insufficient taxable profit to fully utilize the benefit from deferred tax claims.

The credit of the account reflects the created reserve and/or the increased amount of the reserve.

The debit of the account reflects the written-off reserve and/or the decreased amount of the reserve.

Analytical accounting is carried out in separate personal accounts for each type of tax, fee, and allocation.

19934 Settlements with Individuals for Money Transfers

Definition of the account: Accounting is maintained for payments made to individuals in accordance with the terms of international money transfers.

The debit of the account reflects the amount of funds given to individuals.

The credit of the account reflects the amount of funds covered for executed transfers.

Analytical accounting is carried out in separate personal accounts by type of money transfer.

19935 Shortages Identified in Cash Reconciliation

Definition of the account: Shortages identified during the recounting of cash given to bank cashier-tellers are accounted for.

The debit of the account reflects the amount of shortages.

The credit of the account reflects the covered amount after the causes of the shortages are studied.

Analytical accounting is carried out in separate personal accounts for each customer.

19939 Dividends Receivable

Definition of the account: Accounting is maintained for dividends calculated but not yet received on shares acquired in settlements for the bank's invested private capital or loans in securities.

The debit of the account reflects the amount of calculated dividends receivable.

The credit of the account reflects the amount of dividends received by the bank.

Analytical accounting is carried out in separate personal accounts by type of issuer.

19941 Funds in Banks Liquidated or in the Process of Liquidation

Definition of the account: The bank's funds in banks that have been liquidated or are in the process of liquidation are accounted for.

The debit of the account reflects the amount of funds in banks that have been liquidated or are in the process of liquidation.

The credit of the account reflects the amount of funds in banks that have been liquidated or are in the process of liquidation, received, covered from the reserve for potential losses, or covered with other assets, written off.

Analytical accounting is carried out in separate personal accounts for each bank.

19945 Reserve for Potential Losses — Funds in Banks Liquidated or in the Process of Liquidation (Counter-asset)

Definition of the account: Accounting is maintained for the reserve established by the bank to cover potential losses on funds in liquidated banks or banks in the process of liquidation that may not be collected.

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit of the account reflects the amount of the cancelled and/or decreased reserve.

Analytical accounting is carried out in separate personal accounts for each bank.

19949 Frozen Assets

Definition of the account: Accounting is maintained for bank assets held in other banks but partially or completely prohibited from use due to certain legal and political reasons.

The debit of the account reflects the amount of bank assets held in other banks but partially or completely prohibited from use due to certain legal and political reasons.

The credit of the account reflects the amount of assets returned to the bank.

Analytical accounting is carried out in separate personal accounts for each inactive asset.

See previous edition.

19951 Receivables — Settlements with the Currency Exchange of the Republic of Uzbekistan

Definition of the account: Accounting is maintained for the bank's receivables from the Currency Exchange of the Republic of Uzbekistan.

The debit of the account reflects the amount of the bank's receivables from the Currency Exchange of the Republic of Uzbekistan.

The credit of the account reflects the amount of funds received by the bank from the Currency Exchange of the Republic of Uzbekistan.

Analytical accounting is carried out in separate personal accounts.
(Position 19951 was added based on the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

See previous edition.

19957 Receivables for Securitised Mortgage Loans

Definition of the account: Accounting is maintained for receivables for securitised mortgage loans.

The credit of the account reflects the amount of funds received for securitised mortgage loans.

The debit of the account reflects the amount of funds issued for securitised mortgage loans.

Analytical accounting is carried out separately for each issue of funds for securitised mortgage loans.

19971 Crypto-Assets

Definition of the account: Accounting is maintained for the bank's crypto-assets in crypto-wallets within the framework of the special legal regime for regulating the circulation of stable tokens.

The debit of the account reflects the amount of the bank's crypto-assets in crypto-wallets.

The credit of the account reflects the decrease/write-off amount of the bank's crypto-assets in crypto-wallets.

Analytical accounting is carried out in separate personal accounts.
(Positions 19957 and 19971 were added based on Chapter 3 of the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 10/14 dated May 26, 2026 (registration number 3336-4, 29.06.2026) — , 30.06.2026, No. 10/26/3336-4/0651)

19995 Other Assets in Court Proceedings

Definition of the account: Accounting is maintained for the bank's assets in court proceedings (material damages caused by the responsible person of the bank, overdrafts resulting from illegal withdrawal of funds from customers' accounts, etc.).

The debit of the account reflects the amount of assets reclassified due to court proceedings and transferred from the relevant main accounts to this account.

The credit of the account reflects the amount of assets recovered and/or written off from account 19999 from the reserve for potential losses.

Analytical accounting is carried out in separate personal accounts for each asset.

19997 Other Assets

Definition of the account: Accounting is maintained for assets that do not fit into the classification defined above.

The debit of the account reflects the value of assets.

The credit of the account reflects the amount of covered, sold, or disposed of assets.

Analytical accounting is carried out in separate personal accounts by type of asset.

19999 Reserve for Potential Losses — Other Assets (Counter-asset)

Definition of the account: A reserve for potential losses is accounted for for assets for which a separate "Reserve for Potential Losses" account is not provided.

The debit of the account reflects the amount of the cancelled and/or decreased reserve.

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve.

Analytical accounting is carried out in separate personal accounts for each type of asset.

20000 LIABILITIES

20200 Deposits Payable on Demand

20202 Deposits Payable on Demand for Extra-Budgetary Funds of the Government

See previous edition.

Definition of the account: Accounting is maintained for extra-budgetary funds of the government (Ministry of Economy and Finance of the Republic of Uzbekistan) used for current purposes, opened at the Head Office of banks. (The second paragraph of position 20202 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

The credit of the account reflects the amount of funds received into the government's demand deposit accounts.

The debit of the account reflects the amount of funds withdrawn from the government's demand deposit accounts.

Analytical accounting is carried out in separate personal accounts.

20203 Deposits Payable on Demand for Extra-Budgetary Funds of Budgetary Organizations Financed from the Republic Budget

Definition of the account: Accounting is maintained for extra-budgetary funds used for current purposes by budgetary organizations established and financed from the Republic Budget.

The credit of the account reflects the amount of funds received into the demand deposit accounts of budgetary organizations established and financed from the Republic Budget.

The debit of the account reflects the amount of funds withdrawn from the demand deposit accounts of budgetary organizations established and financed from the Republic Budget.

Analytical accounting is carried out in separate personal accounts for each customer.

20204 Deposits Payable on Demand for Extra-Budgetary Funds of Budgetary Organizations Financed from Local (District/City Region or Karakalpakstan Republic) Budgets

Definition of the account: Accounting is maintained for extra-budgetary funds used for current purposes by budgetary organizations in local (district/city region or Karakalpakstan Republic) budgets.

The credit of the account reflects the amount of funds received into the demand deposit accounts of budgetary organizations in local budgets.

The debit of the account reflects the amount of funds withdrawn from the demand deposit accounts of budgetary organizations in local budgets.

Analytical accounting is carried out in separate personal accounts for each customer.

20206 Deposits Payable on Demand of Individuals

Definition of the account: Accounting is maintained for funds of individuals used for current purposes.

The credit of the account reflects the amount of funds received into the demand deposit accounts of individuals.

The debit of the account reflects the amount of funds withdrawn from the demand deposit accounts of individuals.

Analytical accounting is carried out in separate personal accounts for each customer.

20208 Deposits Payable on Demand of Private Enterprises, Economic Societies, and Companies

See previous edition.

Definition of the account: Accounting is maintained for funds used for current purposes by private enterprises, peasant farms operating in the form of a legal entity, full and limited partnerships, limited liability and joint-stock companies. (The second paragraph of position 20208 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

The credit of the account reflects the amount of funds received into the demand deposit accounts of private enterprises, economic societies, and companies.

The debit of the account reflects the amount of funds withdrawn from the demand deposit accounts of private enterprises, economic societies, and companies.

Analytical accounting is carried out in separate personal accounts for each customer.

See previous edition.

20210 Deposits Payable on Demand of Enterprises with State Participation and State Institutions (The first paragraph of position 20210 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

See previous edition.

Definition of the account: Accounting is maintained for funds used for current purposes by enterprises with state participation and state institutions.
(The second paragraph of position 20210 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

See previous edition.

The credit of the account reflects the amount of funds received into the demand deposit accounts of enterprises with state participation and state institutions.
(The third paragraph of position 20210 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

See previous edition.

The debit of the account reflects the amount of funds withdrawn from the demand deposit accounts of enterprises with state participation and state institutions.
(The fourth paragraph of position 20210 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 12/10 dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642)

Analytical accounting is carried out in separate personal accounts for each customer.

20212 Deposits Payable on Demand of Non-State Non-Profit Organizations

Definition of the account: Accounting is maintained for funds of non-state non-profit organizations used for current purposes.

The credit of the account reflects the amount of funds received into the demand deposit accounts of non-state non-profit organizations.

The debit of the account reflects the amount of funds withdrawn from the demand deposit accounts of non-state non-profit organizations.

Analytical accounting is carried out in separate personal accounts for each customer.

See previous edition.

20214 Deposits Payable on Demand of Enterprises with Foreign Investment Participation (The first paragraph of position 20214 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

See previous edition.

Definition of the account: Accounting is maintained for funds of enterprises with foreign investment participation used for current purposes.
(The second paragraph of position 20214 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 4/6 dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

See previous edition.

The amounts of funds received into demand deposit accounts of enterprises with foreign investments are reflected on the credit of the account.
(Third line of position 20214 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

The amounts of funds written off from demand deposit accounts of enterprises with foreign investments are reflected on the debit of the account.
(Fourth line of position 20214 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

Analytical accounting is conducted in separate personal accounts for each customer.

20216 Demand Deposits of Non-Bank Financial Institutions

See previous edition.

Definition of the account: Accounts are maintained for funds of non-bank financial institutions (microfinance organizations, pawnshops, leasing and insurance companies) used for current purposes. (Second line of position 20216 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated July 8, 2022 No. 14/8 (registration number 3377, 01.08.2022) — , 01.08.2022, 10/22/3377/0696)

The amounts of funds received into demand deposit accounts of non-bank financial institutions are reflected on the credit of the account.

The amounts of funds written off from demand deposit accounts of non-bank financial institutions are reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts for each customer.

20218 Demand Deposits of Individual Entrepreneurs

Definition of the account: Accounts are maintained for funds of individual entrepreneurs operating without forming a legal entity and peasant farms not having the status of a legal entity, used for current purposes.

The amounts of funds received into demand deposit accounts of individual entrepreneurs operating without forming a legal entity and peasant farms are reflected on the credit of the account.

The amounts of funds written off from demand deposit accounts of individual entrepreneurs operating without forming a legal entity and peasant farms are reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts for each customer.

20296 Demand Deposits of Other Customers

Definition of the account: Accounts are maintained for funds of customers who do not fit the definitions of the above categories, including embassies and consulates, used for current purposes.

The amounts of funds received into demand deposit accounts of these customers are reflected on the credit of the account.

The amounts of funds written off from demand deposit accounts of these customers are reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts for each customer.

20400 Savings Deposits

20402 Savings Deposits of Extra-Budgetary Funds of the Government

20403 Savings Deposits of Extra-Budgetary Funds of Budgetary Organizations Financed from the Republic Budget

20404 Savings Deposits of Extra-Budgetary Funds of Budgetary Organizations Financed from Local (district/city, regional or Republic of Karakalpakstan) Budgets

See previous edition.
(Position 20405 lost its force on the basis of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

20406 Savings Deposits of Individuals

20408 Savings Deposits of Private Enterprises, Economic Partnerships and Companies

See previous edition.

20410 Savings Deposits of Enterprises and State Institutions with State Participation (Position 20410 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

20412 Savings Deposits of Non-State Non-Profit Organizations

See previous edition.

20414 Savings Deposits of Enterprises with Foreign Investments (Position 20214 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

20416 Savings Deposits of Non-Bank Financial Institutions

20418 Savings Deposits of Individual Entrepreneurs

20496 Savings Deposits of Other Customers

Since the balance sheet accounts listed above are identical in their characteristics, their definition is provided in a generalized manner.

Definition of the account: Accounts are maintained for funds accumulated by bank customers for specific purposes.

The amounts of funds received into savings deposit accounts of bank customers are reflected on the credit of the account.

The amounts of funds written off from savings deposit accounts of bank customers are reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts for each customer.

20600 Time Deposits

20602 Time Deposits of Extra-Budgetary Funds of the Government

20603 Time Deposits of Extra-Budgetary Funds of Budgetary Organizations Financed from the Republic Budget

20604 Time Deposits of Extra-Budgetary Funds of Budgetary Organizations Financed from Local (district/city, regional or Republic of Karakalpakstan) Budgets

20605 Time Deposits of Extra-Budgetary Funds

20606 Time Deposits of Individuals

20608 Time Deposits of Private Enterprises, Economic Partnerships and Companies

See previous edition.

20610 Time Deposits of Enterprises and State Institutions with State Participation (Position 20610 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

20612 Time Deposits of Non-State Non-Profit Organizations

See previous edition.

20614 Time Deposits of Enterprises with Foreign Investments (Position 20614 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

20616 Time Deposits of Non-Bank Financial Institutions

20618 Time Deposits of Individual Entrepreneurs

20696 Time Deposits of Other Customers

Since the balance sheet accounts listed above are identical in their characteristics, their definition is provided in a generalized manner.

Definition of the account: Accounts are maintained for funds placed by bank customers with interest accrual under a strictly agreed term.

The amounts of funds received into time deposit accounts of bank customers are reflected on the credit of the account.

The amounts of funds to be written off from time deposit accounts of bank customers are reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts for each customer.

20800 Funds Payable to the Central Bank

20802 Funds Payable to the Representative Account of the Central Bank — Vostro

See previous edition.

Definition of the account: Accounts are maintained for funds in the representative account opened by the Central Bank in banks.
(Second line of position 20802 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The amounts of funds received into the Central Bank representative account are reflected on the credit of the account.

The amounts of funds written off from the Central Bank representative account are reflected on the debit of the account.

Analytical accounting is conducted in a single personal account.

20806 Funds Payable to the Representative Account in the Central Bank — Nostro, Overdraft

Definition of the account: A credit balance arising in account 10301 due to an excess of the amount in making a payment resulting from a previously existing debit balance is taken into account.

The credit balance amount arising in account 10301 is reflected on the credit of the account.

The amount to cover the credit balance is reflected on the debit of the account when funds are received into account 10301.

Analytical accounting is conducted in a single personal account.

See previous edition.

20814 Funds Payable to the Central Bank — Quick Payment System

Definition of the account: Accounts are maintained for funds payable under the Quick Payment System.

The amounts of funds received in the name of the bank and its customers are reflected on the credit of the account.

The amounts of funds written off according to bank obligations and customer instructions are reflected on the debit of the account.

Analytical accounting is conducted in a single personal account.

20816 Funds Payable to the Central Bank — Central Bank Clearing System

Definition of the account: Accounts are maintained for funds payable under the Central Bank clearing system.

The amounts of funds received in the name of the bank and its customers are reflected on the credit of the account.

The amounts of funds written off according to bank obligations and customer instructions are reflected on the debit of the account.

See previous edition.

Analytical accounting is conducted in a separate personal account.
(Fifth line of position 20816 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 No. 42/20 (registration number 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100)

See previous edition.

20896 Funds Payable to the Central Bank — Deposits (First line of position 20896 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

Definition of the account: Deposits of the CB in commercial banks are accounted for.

The deposit amount is reflected on the credit of the account.

The returned deposit amount is reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts by deposit type.

21000 Funds Payable to Other Banks and Financial Institutions

21002 Funds Payable to Representative Accounts of Other Banks — Vostro

See previous edition.

Definition of the account: Accounts are maintained for funds in representative accounts opened by banks in this bank.
(Second line of position 21002 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The amounts of funds received into representative accounts of banks are reflected on the credit of the account.

The amounts of funds to be written off from representative accounts of banks are reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts for each correspondent bank.

21006 Funds Payable to the Bank's Representative Accounts in Other Banks — Nostro, Overdraft

Definition of the account: A credit balance arising in asset account 10501 due to an excess of the amount in making a payment resulting from a previously existing debit balance is taken into account.

The credit balance amount arising in account 10501 is reflected on the credit of the account.

The amount to cover the credit balance is reflected on the debit of the account when funds are received into account 10501.

Analytical accounting is conducted in separate personal accounts for each correspondent bank.

21008 Funds Payable to Other Banks — Cash

See previous edition.

Definition of the account: Accounts are maintained for funds received for cash sent to other banks from the bank's revolving cash register.
(Second line of position 21008 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

See previous edition.

The amounts of funds received for cash sent to other banks from the bank's revolving cash register are reflected on the credit of the account.
(Third line of position 21008 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The amounts of funds to be closed to account 10109 after receiving final confirmation of the arrival of cash to bank branches from other banks are reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts.

21012 Funds Payable to Other Banks for Cash Withdrawn from Bank Cards of Individuals

Definition of the account: Accounts are maintained for funds related to cash withdrawn by other banks from bank cards of individuals who are customers of the bank.

The amounts of funds transferred for cash withdrawn by other banks from bank cards of individuals who are customers of the bank are reflected on the credit of the account.

The amounts reimbursed to other banks for cash withdrawn from bank cards of individuals who are customers of the bank are reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts for each bank.

21014 Funds Payable to Other Banks for Payments Made from Bank Cards

Definition of the account: Accounts are maintained for funds related to payments made by other banks from the bank's bank cards.

The payment amounts for payments made by other banks from the bank's bank cards are reflected on the credit of the account.

The amounts reimbursed to other banks for payments made from the bank's bank cards are reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts for each bank.

21022 Funds Payable to Other Banks — Overnight Deposits

Definition of the account: Accounts are maintained for overnight deposits of other banks in this bank.

The amounts of overnight deposits of other banks are reflected on the credit of the account.

The return of overnight deposits by other banks is reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts for each bank type.

21032 Funds Payable to Other Banks — Deposits up to 1 year

Definition of the account: Accounts are maintained for deposits of other banks in this bank for up to 1 year.

The amounts of deposits of other banks for up to 1 year are reflected on the credit of the account.

The return of deposits for up to 1 year by other banks is reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts for each bank and deposit type.

21042 Funds Payable to Other Banks — Deposits for more than 1 year

Definition of the account: Accounts are maintained for deposits of other banks in this bank for more than 1 year.

The amounts of deposits of other banks for more than 1 year are reflected on the credit of the account.

The return of deposits for more than 1 year by other banks is reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts for each bank and deposit type.

21052 Funds Payable to Financial Institutions

Definition of the account: Accounts are maintained for funds of financial institutions in this bank for carrying out settlements.

The amounts of funds deposited by financial institutions are reflected on the credit of the account.

The return/write-off of funds of financial institutions is reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts for each financial institution and deposit type.

21400 Unpaid Acceptances of the Bank

21402 Unpaid Acceptances — Domestic

Definition of the account: The amount of time bills of exchange/trade acceptances given to buyers in the form of acceptance in carrying out domestic trade operations is accounted for. This account is a contra-account to account 11701.

The value of bills of exchange/trade acceptances given in the form of acceptance is reflected on the credit of the account.

The value of bills of exchange/trade acceptances paid in the form of acceptance is reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts by the maturity of bills of exchange/trade acceptances.

21406 Unpaid Acceptances — Foreign

Definition of the account: Accounts are maintained for time bills of exchange/trade acceptances given to customers in the form of acceptance in carrying out international trade operations. This account is a contra-account to account 11705.

The value of bills of exchange/trade acceptances given in the form of acceptance is reflected on the credit of the account.

The value of bills of exchange/trade acceptances paid in the form of acceptance is reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts by the maturity of bills of exchange/trade acceptances.

21600 Short-Term Loans Payable

21602 Short-Term Loans Payable to the Central Bank

Definition of the account: Accounts are maintained for loans (other operations essentially being loans) obtained from the Central Bank for a term of up to 1 year from the date of receipt.

The amounts of loans received are reflected on the credit of the account.

The amounts of loans paid are written off from the account.

Analytical accounting is conducted in separate personal accounts for each loan agreement.

See previous edition.

21604 Short-Term Loans Payable to Funds under the Ministry of Economy and Finance of the Republic of Uzbekistan (First line of position 21604 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

See previous edition.

Definition of the account: Accounts are maintained for loans obtained from the State Support Fund for Agriculture under the Ministry of Economy and Finance of the Republic of Uzbekistan for a term of up to 1 year from the date of receipt. (Second line of position 21604 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The amounts of loans received are reflected on the credit of the account.

The amounts of loans paid are reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts depending on each loan agreement.

21605 Short-Term Loans Payable to Extra-Budgetary Funds

Definition of the account: Accounts are maintained for loans (as well as other operations essentially being loans) obtained from extra-budgetary funds for a term of up to 1 year from the date of receipt.

The amounts of loans received are reflected on the credit of the account.

The amounts of loans paid are reflected on the debit of the account.

Analytical accounting is conducted in separate personal accounts depending on each creditor and loan agreement.

21606 Short-Term Loans Payable to Other Banks

Definition of the account: Accounts are maintained for loans (as well as other operations essentially being loans) obtained from other banks for a term of up to 1 year from the date of receipt.

The amounts of loans received are reflected on the credit of the account.

The amounts of loans paid are written off from the account.

Analytical accounting is conducted in separate personal accounts depending on each creditor and loan agreement.

21610 Short-Term Loans Payable to the Government

Definition of the account: Accounts are maintained for loans (as well as other operations essentially being loans) obtained from the Government of the Republic of Uzbekistan, its authorized or executive bodies for a term of up to 1 year from the date of receipt.

The amounts of loans received are reflected on the credit of the account.

The amounts of loans paid are written off from the account.

Analytical accounting is conducted in separate personal accounts depending on each creditor and loan agreement.

See previous edition.

21612 Short-Term Loans Payable to the Central Bank for Financing Loans Granted to Families Included in the Social Registry (First line of position 21612 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

See previous edition.

Definition of the account: Accounts are maintained for loans obtained from the Central Bank for financing loans granted to families included in the Social Registry, granted for a term of up to 1 year from the date of submission (including other operations considered loans by nature). (Second line of position 21612 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 No. 10/14 (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

The amounts of loans received are reflected on the credit of the account.

The amounts of repaid loans are written off from the account.

Analytical accounting is conducted in separate personal accounts for each loan agreement.

21613 Short-Term Loans Payable to the Central Bank for Financing Mortgage Loans Granted under State Programs

Definition of the account: Accounts are maintained for loans obtained from the Central Bank for financing mortgage loans granted under state programs, granted for a term of up to 1 year from the date of submission (including other operations considered loans by nature).

The amounts of loans received are reflected on the credit of the account.

The amounts of repaid loans are written off from the account.

Analytical accounting is conducted in separate personal accounts for each loan agreement.

21624 Short-Term Loans Payable to Non-Bank Financial Institutions

See previous edition.

Definition of the account: Accounting is maintained for loans (and other operations that are loans in substance) received from financial institutions (microfinance organizations, pawnshops, leasing and insurance companies) for a period of up to 1 year from the date of receipt. (Second line of position 21624, edited by Resolution No. 14/8 of the Board of the Central Bank of the Republic of Uzbekistan dated July 8, 2022 (Registration No. 3377, 01.08.2022) — , 01.08.2022, 10/22/3377/0696)

The credit of the account reflects the amount of received loans.

The debit of the account writes off the amount of repaid loans.

Analytical accounting is maintained in separate personal accounts for each creditor based on loan agreements.

21696 Short-term loans payable to other creditors

Definition of the account: Accounting is maintained for loans (and other operations that are loans in substance) received from creditors not falling under the definitions of the above categories for a period of up to 1 year from the date of receipt.

The credit of the account reflects the amount of received loans.

The debit of the account reflects the amount of repaid loans.

Analytical accounting is maintained in separate personal accounts for each creditor based on loan agreements.

22000 Received long-term loans

22002 Long-term loans received from the Central Bank

Definition of the account: Accounting is maintained for loans (and other operations that are loans in substance) received from the CB for a period of more than 1 year from the date of receipt.

The credit of the account reflects the amount of received loans.

The debit of the account reflects the amount of repaid loans.

Analytical accounting is maintained in separate personal accounts for each loan agreement.

See previous edition.

22004 Long-term loans payable to Funds under the Ministry of Economy and Finance of the Republic of Uzbekistan (First line of position 22004, edited by Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

Definition of the account: Accounting is maintained for loans received from the State Fund for Supporting Agriculture of the Republic of Uzbekistan under the Ministry of Economy and Finance for a period of more than 1 year from the date of receipt. (Second line of position 22004, edited by Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The credit of the account reflects the amount of received loans.

The debit of the account reflects the amount of repaid loans.

Analytical accounting is maintained in separate personal accounts for each creditor based on loan agreements.

22005 Long-term loans payable to Extra-budgetary Funds

Definition of the account: Accounting is maintained for loans (and other operations that are loans in substance) received from extra-budgetary funds for a period of more than 1 year from the date of receipt.

The credit of the account reflects the amount of received loans.

The debit of the account reflects the amount of repaid loans.

Analytical accounting is maintained in separate personal accounts for each creditor based on loan agreements.

22006 Long-term loans payable to other banks

Definition of the account: Accounting is maintained for loans (and other operations that are loans in substance) received from other banks for a period of more than 1 year from the date of receipt.

The credit of the account reflects the amount of received loans.

The debit of the account reflects the amount of repaid loans.

Analytical accounting is maintained in separate personal accounts for each creditor based on loan agreements.

22010 Long-term loans payable to the Government

Definition of the account: Accounting is maintained for loans (and other operations that are loans in substance) received from the Government of the Republic of Uzbekistan, its authorized and executive bodies, for a period of more than 1 year from the date of receipt.

The credit of the account reflects the amount of received loans.

The debit of the account reflects the amount of repaid loans.

Analytical accounting is maintained in separate personal accounts for each creditor based on loan agreements.

See previous edition.

22012 Long-term loans payable to the Central Bank for financing loans granted to families included in the Social Registry (First line of position 22012, edited by Resolution No. 10/14 of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 (Registration No. 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651) See previous edition.

Definition of the account: Accounting is maintained for loans received from the Central Bank for financing loans granted to families included in the Social Registry, granted for a period of more than 1 year from the date of submission (including other operations considered loans in substance). (Second line of position 22012, edited by Resolution No. 10/14 of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 (Registration No. 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

The credit of the account reflects the amounts of received loans.

The debit of the account writes off the amounts of repaid loans.

Analytical accounting is maintained in separate personal accounts for each loan agreement.

22013 Long-term loans payable to the Central Bank for financing mortgage loans granted under state programs

Definition of the account: Accounting is maintained for loans received from the Central Bank for financing mortgage loans granted for housing purchase under state programs, granted for a period of more than 1 year from the date of submission (including other operations considered loans in substance).

The credit of the account reflects the amounts of received loans.

The debit of the account writes off the amounts of repaid loans.

Analytical accounting is maintained in separate personal accounts for each loan agreement.

22024 Long-term loans payable to non-bank financial institutions See previous edition.

Definition of the account: Accounting is maintained for loans (and other operations that are loans in substance) received from non-bank financial institutions (microfinance organizations, pawnshops, leasing and insurance companies) for a period of more than 1 year from the date of receipt. (Second line of position 22024, edited by Resolution No. 14/8 of the Board of the Central Bank of the Republic of Uzbekistan dated July 8, 2022 (Registration No. 3377, 01.08.2022) — , 01.08.2022, 10/22/3377/0696)

The credit of the account reflects the amount of received loans.

The debit of the account writes off the amount of repaid loans.

Analytical accounting is maintained in separate personal accounts for each creditor based on loan agreements.

22026 Long-term loans payable to the Uzbekistan Recovery and Development Fund

Definition of the account: Accounting is maintained for loans (and other operations that are loans in substance) received from the Uzbekistan Recovery and Development Fund for a period of more than 1 year from the date of receipt.

The credit of the account reflects the amount of received loans.

The debit of the account writes off the amount of repaid loans.

Analytical accounting is maintained in separate personal accounts based on loan agreements.

22096 Long-term loans payable to other creditors

Definition of the account: Accounting is maintained for loans (and other operations that are loans in substance) received from creditors not falling under the definitions specified above for a period of more than 1 year from the date of receipt.

The credit of the account reflects the amount of received loans.

The debit of the account writes off the amount of repaid loans.

Analytical accounting is maintained in separate personal accounts for each creditor based on loan agreements.

22100 Liabilities under Leasing (Financial Lease)

22102 Liabilities under leasing to other banks

22104 Liabilities under leasing to other lessors

Since the above accounts are identical in nature, their definition is provided in a generalized form.

Definition of the account: Accounting is maintained for liabilities under leasing.

The credit of the account reflects the amount equal to the lesser of the fair value of the property leased or the present value of the minimum lease payments.

The debit of the account records the reduced amount of liabilities according to the lease payment schedule.

Analytical accounting is maintained in separate personal accounts for each customer based on loan agreements.

22200 Funds payable to Head Office / Branches

22202 Funds payable to Head Office / Branches — Cash

Definition of the account: Accounting is maintained for operations involving cash funds between the Head Office and its branches within the territory of the Republic of Uzbekistan, or between branches of a single bank. Account 16101 is the reciprocal account for this account. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The credit of the account reflects funds payable to the Head Office / Branches for cash.

The debit of the account reflects the repayment of debts to the Head Office / Branches, as well as the amount returned due to incorrect transfer of funds.

Analytical accounting is maintained in separate personal accounts for settlements with the Head Bank / Branches.

22203 Funds payable to Head Office / Branches — Non-cash Funds

Definition of the account: Accounting is maintained for operations involving non-cash funds between the Head Office and its branches within the territory of the Republic of Uzbekistan, or between branches of a single bank. Account 16102 is the reciprocal account for this account. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The credit of the account reflects funds payable to the Head Office / Branches.

The debit of the account reflects the amount of financial assistance received from the Head Office / Branches.

Analytical accounting is maintained in separate personal accounts for settlements with the Head Office / Branches.

22204 Funds payable to Head Office / Branches for Branch and Interbank Settlements

Definition of the account: Accounting is maintained for funds used by a bank branch for branch and interbank settlements. Account 16103 is the reciprocal account for this account. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The credit of the account reflects received funds.

The debit of the account reflects funds written off.

Analytical accounting is maintained in separate personal accounts for each bank branch.

22205 Funds payable to Head Office / Branches — Goods, Materials, Valuables and Services

Definition of the account: Accounting is maintained for operations involving goods, materials, valuables, and rendered services between the Head Office and branches and/or branches of a single bank. Account 16104 is the reciprocal account for this account. The turnover and balances of these accounts must be equal. There must be no balance in these accounts in the consolidated balance sheet.

The credit of the account reflects the amount of rendered services and accepted goods, materials, and valuables into the warehouse.

The debit of the account reflects funds payable to the Head Office / Branches within the established deadlines.

Analytical accounting is maintained in a separate personal account for each branch.

22206 Funds payable to Head Office / Branches abroad

Definition of the account: Accounting is maintained for operations between the Bank's Head Office and its branches abroad. Account 16105 is the reciprocal account for this account. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The credit of the account reflects funds payable to the Head Office / Branches.

The debit of the account reflects the repayment of debts to the Head Office / Branches, as well as the amount returned due to incorrect transfer of funds.

Analytical accounting is maintained in separate personal accounts for settlements with the Head Office / Branches.

22208 Funds payable to Head Office / Branches for Branch and Interbank Settlements — Overdraft

Definition of the account: Accounting is maintained for the credit balance arising when payments are made in an amount exceeding the existing debit balance of account 16103. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The credit of the account reflects the amount of the credit balance arising in account 16103.

The debit of the account reflects the amount of repayment of the existing credit balance when funds are received into account 16103.

Analytical accounting is maintained in separate personal accounts for each branch.

22210 Funds payable to Head Office / Branches — Float

Definition of the account: Accounting is maintained for transactions between the Head Office and its branches, or between branches of a single bank, that have not been reconciled within the established period. The account is maintained by the bank initiating the main transaction. There should be no balance in these accounts at the end of the year.

The credit of the account reflects the amount of funds not yet transferred within the established period, as well as funds transferred from accounts 22202, 22204, 22205, 22206, 22208 to this account upon reclassification.

The debit of the account writes off the regulated amount.

Analytical accounting is maintained in separate personal accounts for settlements with the Head Office / Branches.

22212 Funds payable to Head Office / Branches for Cash Funds Issued from Physical Persons' Bank Cards

Definition of the account: Accounting is maintained for funds related to cash issued by the Head Office / Branch from physical persons' bank cards by the bank / bank branch.

The credit of the account reflects the amount of funds transferred for cash issued by the Head Office / Branch from physical persons' bank cards by the bank / bank branch.

The debit of the account reflects the amount of repayment for cash issued by the Head Office / Branch from physical persons' bank cards by the bank / bank branch.

Analytical accounting is maintained in separate personal accounts.

22214 Funds payable to Head Office / Branches for Payments Made via Bank Cards

Definition of the account: Accounting is maintained for funds related to payments made by the Head Office / Branch via bank cards by the bank / bank branch.

The credit of the account reflects the amount of funds transferred for payments made by the Head Office / Branch via bank cards by the bank / bank branch.

The debit of the account reflects the amount of repayment for payments made by the Head Office / Branch via bank cards by the bank / bank branch.

Analytical accounting is maintained in separate personal accounts.

22216 Funds payable to Head Office / Branches — Resources under State Programs

Definition of the account: Accounting is maintained for funds payable by the Head Office / Branches under state programs. Account 16115 is the reciprocal account for this account. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The credit of the account reflects received funds.

The debit of the account reflects funds written off.

Analytical accounting is maintained in separate personal accounts.

22224 Funds payable to Head Office / Branches for Settlements in the Quick Payment System

Definition of the account: Accounting is maintained for funds used by a bank branch for branch and interbank settlements. Account 16123 is the reciprocal account for this account. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The credit of the account reflects received funds.

The debit of the account reflects funds written off.

Analytical accounting is maintained in separate personal accounts for each bank branch.

22226 Funds payable to Head Office / Branches for Settlements in the Central Bank's Clearing System

Definition of the account: Accounting is maintained for funds used by a bank branch for branch and interbank settlements. Account 16125 is the reciprocal account for this account. The turnover and balance amounts of these accounts must be equal to each other, and there must be no balance in these accounts in the consolidated balance sheet.

The credit of the account reflects received funds.

The debit of the account reflects funds written off.

Analytical accounting is maintained in separate personal accounts for each bank branch.

22300 Securities Sold under REPO Agreements

22302 Securities Sold to the Central Bank under REPO Agreements

22304 Securities Sold to Other Banks under REPO Agreements

22306 Securities Sold to the Government under REPO Agreements

22308 Securities Sold to Physical Persons under REPO Agreements

22310 Securities Sold to Individual Entrepreneurs under REPO Agreements See previous edition.

22312 Securities Sold to Enterprises with Foreign Investment under REPO Agreements (Position 22312, edited by Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

22314 Securities Sold to State-Owned Enterprises and State Institutions under REPO Agreements (Position 22314, edited by Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

22316 Securities Sold to Private Enterprises, Economic Associations and Companies under REPO Agreements

22396 Securities Sold to Other Creditors under REPO Agreements

Since the above balance sheet accounts are identical in nature, their definition is provided in a generalized form.

Definition of the account: Accounting is maintained for securities sold under REPO agreements (agreements on sale and purchase transactions concluded with the condition of repurchasing securities).

The credit of the account reflects the value of securities sold under the first part of the agreement on sale and purchase transactions concluded with the condition of repurchasing securities, as well as the amortization amount of the difference between the repurchase price of securities under the second part of the agreement and the sale price of securities under the first part of the agreement.

The debit of the account reflects the value of securities repurchased under the second part of the agreement on sale and purchase transactions concluded with the condition of repurchasing securities, as well as the value of securities sold from the bank's portfolio if the second part of the agreement on sale and purchase transactions concluded with the condition of repurchasing securities is not fulfilled.

Analytical accounting is maintained in separate personal accounts for each REPO agreement, as well as by type and maturity of securities.

22400 Accrued Interest Payable

22402 Accrued Interest Payable on Demand Deposits

Definition of the account: Accounting is maintained for interest accrued on demand deposits but not yet paid.

The credit of the account reflects the amount of interest accrued for payment.

The debit of the account writes off the amount of paid interest, as well as the amount of returned interest transferred to account 22476 and incorrectly calculated.

Analytical accounting is maintained in separate personal accounts for each customer.

22403 Accrued Interest Payable on Savings Deposits

Definition of the account: Accounting is maintained for interest accrued on savings deposit liabilities but not yet paid.

The credit of the account reflects the amount of interest accrued for payment.

The debit of the account writes off the amount of paid interest, as well as the amount of returned interest transferred to account 22476 and incorrectly calculated.

Analytical accounting is maintained in separate personal accounts for each customer.

22405 Accrued Interest Payable on Term Deposits

Definition of the account: Accounting is maintained for interest accrued on term deposit liabilities but not yet paid.

The credit of the account reflects the amount of interest accrued for payment.

The debit of the account writes off the amount of paid interest, as well as the amount of returned interest transferred to account 22476 and incorrectly calculated.

Analytical accounting is maintained in separate personal accounts for each customer.

22406 Accrued Interest Payable to the Central Bank

Definition of the account: Accounting is maintained for interest accrued on Central Bank accounts (payable to Vostro representative accounts, deposits and other accounts) but not yet paid.

The credit of the account reflects the amount of accrued interest.

The debit of the account writes off the amount of paid interest, as well as the amount of returned incorrectly calculated interest.

Analytical accounting is maintained in a single personal account.

22407 Accrued Interest Payable to Other Banks

Definition of the account: Accounting is maintained for interest accrued on other banks' accounts (payable to Vostro — representative accounts, deposits and other accounts) but not yet paid.

The credit of the account reflects the amount of interest accrued for payment.

The debit of the account writes off the amount of paid interest, as well as the amount of returned interest transferred to account 22476 and incorrectly calculated.

Analytical accounting is maintained in separate personal accounts for each bank.

22408 Accrued Interest Payable — Leasing (Financial Lease)

Definition of the account: Accounting is maintained for accrued interest payable under leasing.

The credit side of the account reflects the accrued interest amounts to be paid in accordance with the lease payment schedule.

The debit side of the account reflects the paid interest amounts, as well as interest amounts transferred to account 22476.

Analytical accounting is conducted in separate personal accounts for each customer based on contracts.

22409 Accrued interest payable on resources obtained from the Head Bank/Branch

Definition of the account: Accounting is maintained for accrued but unpaid interest on resources obtained from the Head Bank/Branch (to be paid to representative accounts - Vostro, deposit accounts, etc.).

The credit side of the account reflects the sum of accrued interest for payment.

The debit side of the account reflects the sum of paid interest, as well as the sum of interest transferred to account 22476 and the sum of returned incorrectly accrued interest.

Analytical accounting is conducted in separate personal accounts for the Head Bank/each branch.

22410 Accrued interest payable on obtained loans

Definition of the account: Accounting is maintained for accrued but unpaid interest on the bank's credit obligations (other operations that are credits in substance).

The credit side of the account reflects the sum of accrued interest for payment.

The debit side of the account reflects the sum of paid interest, as well as the sum of interest transferred to account 22476 and the sum of returned incorrectly accrued interest.

Analytical accounting is conducted in separate personal accounts for each lender based on credit contracts.

22412 Accrued interest payable on other liabilities

Definition of the account: Accounting is maintained for accrued but unpaid interest on the bank's liabilities that do not fall under the definitions of the categories listed above.

The credit side of the account reflects the sum of accrued interest for payment.

The debit side of the account reflects the sum of paid interest, as well as the sum of interest transferred to account 22476 and the sum of returned incorrectly accrued interest.

Analytical accounting is conducted in separate personal accounts by type of liability.

22414 Accrued interest payable on issued securities

Definition of the account: Accounting is maintained for accrued but unpaid interest on the bank's issued securities.

The credit side of the account reflects the sum of accrued interest for payment, as well as the sum of interest included in the selling price.

The debit side of the account reflects the sum of paid interest, as well as the sum of interest transferred to account 22476 and the sum of returned incorrectly accrued interest.

Analytical accounting is conducted in separate personal accounts by type, term, and issuance of securities.

22476 Accrued but unpaid interest payable under the contract

Definition of the account: Accounting is maintained for interest accrued for payment under the contract but not paid on time.

The credit side of the account reflects the sum of interest accrued for payment under the contract but not paid on time.

The debit side of the account reflects the sum of paid interest, as well as the sum of returned incorrectly accrued interest.

Analytical accounting is conducted in separate personal accounts for interest accrued for payment under the contract but not paid on time.

22500 Accrued Taxes

22502 Accrued Income (Profit) Taxes

Definition of the account: Accounting is maintained for income (profit) taxes accrued in the current period but not yet paid (income (profit) and other similar taxes in accordance with income (profit) and legislation).

The credit side of the account reflects the sum of accrued current income (profit) taxes.

The debit side of the account reflects the sum of paid income (profit) taxes, as well as the sum of incorrectly accrued income (profit) taxes.

Analytical accounting is conducted in separate personal accounts by type of tax.

22504 Accrued Other Taxes

Definition of the account: Accounting is maintained for taxes accrued but not yet paid (excluding income (profit) tax).

The credit side of the account reflects the sum of accrued taxes.

The debit side of the account reflects the sum of taxes written off from the account, as well as returned incorrectly accrued sums.

Analytical accounting is conducted in separate personal accounts by type of tax.

22506 Taxes Withheld for Payment

Definition of the account: Accounting is maintained for taxes withheld by the bank from its employees in accordance with legislation and transferred to budget revenue.

The credit side of the account reflects the sum of taxes withheld.

The debit side of the account reflects the sum of taxes transferred to the budget.

Analytical accounting is conducted in separate personal accounts by type of tax.

22508 Deferred Taxes

Definition of the account: Deferred income taxes are accounted for. Deferred income tax is the income (profit) tax payable in the future period, calculated by adding temporary differences that are deducted from the current period's taxable income (profit) but included in the future period's taxable income (profit). This is the difference between accounting profit and taxable profit.

The credit side of the account reflects the sum of accrued deferred income taxes.

The debit side of the account reflects the decreased sum of deferred income taxes.

Analytical accounting is conducted in separate personal accounts.

22510 Settlements with the Pension Fund

Definition of the account: Accounting is maintained for funds withheld by the bank and transferred to social tax in accordance with legislation.

The credit side of the account reflects the sum of funds withheld by the bank for transfer to social tax.

The debit side of the account reflects the sum of funds transferred for social tax.

Analytical accounting is conducted in separate personal accounts by type of payment.

22512 Settlements with the State Fund for Employment Assistance and Other Funds

Definition of the account: Accounting is maintained for funds withheld by the bank and transferred to the State Fund for Employment Assistance, the Social Insurance Budget of the Council of the Federation of Trade Unions, and other funds in accordance with legislative acts.

The credit side of the account reflects the sums of funds withheld by the bank for transfer to the State Fund for Employment Assistance and other funds.

The debit side of the account reflects the sums of funds transferred to the State Fund for Employment Assistance and other funds.

Analytical accounting is conducted in separate personal accounts for each fund and type of payment.

22600 Other Customer Deposits

22602 Deposits for Customers' Letters of Credit

Definition of the account: Accounting is maintained for covered letters of credit opened for settlement with suppliers of goods upon the order of buyers.

The credit side of the account reflects the sum of opened (received) letters of credit.

The debit side of the account reflects sums paid from the letter of credit account, as well as sums of letters of credit returned, reduced, or cancelled due to non-use.

Analytical accounting is conducted in separate personal accounts for each letter of credit.

22604 Other Customer Deposits - Reserve - Targeted

Definition of the account: Accounting is maintained for customer funds for payment for goods and services, as well as targeted funds distributed in accordance with the procedure approved by the legislation of the Republic of Uzbekistan.

The credit side of the account reflects the sum of received targeted funds distributed in accordance with the approved procedure.

The debit side of the account reflects the sums of targeted funds written off from the account in accordance with the approved procedure.

Analytical accounting is conducted in separate personal accounts for each customer.

22606 Deposits for Customers' Letters of Credit Secured by Import-Related Drafts and/or Trust Documents

Definition of the account: Accounting is maintained for letters of credit opened for settlement with suppliers of goods upon the order of payers, and for letters of credit opened with approved import-related drafts and/or trust documents.

The credit side of the account reflects the sum of opened letters of credit.

The debit side of the account reflects sums paid from the letter of credit account, as well as sums of letters of credit returned, reduced, or cancelled due to non-use.

Analytical accounting is conducted in separate personal accounts for each letter of credit.

22608 Customer Funds for Operations with Securities

Definition of the account: Accounting is maintained for customer funds related to settlements with customers and third parties for brokerage and underwriting operations, as well as for operations related to the redemption of securities upon the order of issuers.

The credit side of the account reflects the sum of funds received from customers for the purchase of securities from third parties by the bank under the contract, for future payment of intermediary bonuses, as well as funds received from the sale of securities under the contract. In addition, the sum of funds received from issuers for the redemption of securities upon the order of issuers is reflected.

The debit side of the account reflects the sum of funds transferred for the purchase of securities for customers under the contract, returned to customers for unfulfilled contracts, written off from customers as intermediary bonuses for fulfilled contracts, as well as the sum of funds transferred to owners upon redemption of securities.

Analytical accounting is conducted in separate personal accounts for each contract.

22612 Money Transfers and Subscriptions to Periodical Publications Carried Out by Structural Divisions of "Uzbekiston Pochtasi" JSC

Definition of the account: Accounting is maintained for money transfers and subscriptions to periodical publications carried out by "Uzbekiston Pochtasi" JSC and its structural divisions.

The credit side of the account reflects cash and non-cash funds received by structural divisions of "Uzbekiston Pochtasi" JSC for transfer operations and subscriptions to periodical publications.

The debit side of the account reflects funds transferred for the specified purpose, as well as cash funds provided as assistance to structural divisions of "Uzbekiston Pochtasi" JSC.

Analytical accounting is conducted in separate personal accounts by type of operation and each structural division of "Uzbekiston Pochtasi" JSC.
See previous edition.

22613 Customer's Accumulated Funds for Conversion in the Currency Market

Definition of the account: Accounting is maintained for customers' accumulated targeted funds in sum for conversion in the currency market.

The credit side of the account reflects the sum of funds accumulated for conversion, as well as the sum of funds in sum previously written off from this account and not converted for their intended purpose within the specified period.

The debit side of the account reflects the sum of funds directed for conversion, as well as the sum of funds in sum not used for their intended purpose and written off from the account in the prescribed manner.

Analytical accounting is conducted in separate personal accounts for each customer.
(Position 22613 was introduced on the basis of Resolution No. 4/6-1 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

22614 Customer's Funds Converted in the Currency Market

Definition of the account: Accounting is maintained for customers' targeted funds purchased in the currency market and used for foreign trade and other operations in accordance with the prescribed procedure.

The credit side of the account reflects the receipt of converted funds, as well as funds previously written off from this account and not used for their intended purpose within the specified period.

The debit side of the account reflects the write-off of converted funds, as well as unused funds intended for resale in the exchange currency market.

Analytical accounting is conducted in separate personal accounts for each customer.

22616 Funds Managed by Customers through Remote Service Systems in Bank Accounts

Definition of the account: Accounting is maintained for funds managed by customers through remote service systems in bank accounts.

The credit side of the account reflects the sum of funds received into customers' bank accounts and managed through remote service systems in accordance with the procedure established by legislative acts.

The debit side of the account reflects the sum of funds withdrawn from customers' bank accounts and managed through remote service systems in accordance with the procedure established by legislative acts.

Analytical accounting is conducted in separate accounts for each individual.

22617 Liabilities for Pensioners' Bank Cards

Definition of the account: Accounting is maintained for funds intended for settlements on pensioners' bank cards. Accounts are opened on the basis of the Pension Fund and its divisions' registers in the prescribed manner.

The credit side of the account reflects the sum of funds received on the bank card.

The debit side of the account reflects the sum of funds written off from the bank card.

Analytical accounting is conducted in separate personal accounts for each pensioner.

22618 Liabilities for Individuals' Bank Cards

Definition of the account: Accounting is maintained for funds intended for settlements on individuals' bank cards.

The credit side of the account reflects the sum of funds received on the bank card.

The debit side of the account reflects the sum of funds written off from the bank card.

Analytical accounting is conducted in separate personal accounts for each customer.

22619 Liabilities for Sole Proprietors' Bank Cards

Definition of the account: Accounting is maintained for funds intended for settlements on bank cards used by sole proprietors for settlements for the purchase of raw materials and goods (works, services) for their economic and production needs, as well as for payment of taxes and other expenses related to their current activities.

The credit side of the account reflects the sum of funds received on the bank card.

The debit side of the account reflects the sum of funds written off from the bank card.

Analytical accounting is conducted in separate personal accounts for each customer.

22620 Liabilities for Corporate Bank Cards

Definition of the account: Accounting is maintained for funds intended for settlements on legal entities' bank cards.

The credit side of the account reflects the sum of funds received on the bank card.

The debit side of the account reflects the sum of funds written off from the bank card.

Analytical accounting is conducted in separate personal accounts for each customer.
See previous edition.

22621 Liabilities for Self-Employed Individuals' Bank Cards

Definition of the account: Accounting is maintained for funds intended for settlements on self-employed individuals' bank cards.

The credit side of the account reflects the sum of funds received on the bank card.

The debit side of the account reflects the sum of funds written off from the bank card.
(Account 22621 was supplemented on the basis of Resolution No. 12/10-1 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

22622 Funds Allocated by Legal Entities for the Supply of Their Representative Offices and Branches

Definition of the account: Accounting is maintained for funds allocated by legal entities for the supply of representative offices and branches, as well as for covering current expenses (wages and payments equivalent to them, local taxes, business trip expenses, water, gas, electricity, telephone and other utility payments, rent, vehicle expenses). Branches may only incur expenses specified in their charter if they do not have debt on the main account of the legal entity (2nd card file).

The credit side of the account reflects the sum of funds received from the accounts of the higher organization.

The debit side of the account reflects the sum of funds transferred for payment of current expenses (wages and payments equivalent to them, local taxes, business trip expenses, water, gas, electricity, telephone and other utility payments, rent, vehicle expenses) and other expenses in accordance with legislation by representative offices and branches.

Analytical accounting is conducted in separate personal accounts.

22626 Targeted Funds of Enterprises and Organizations

Definition of the account: Accounting is maintained for targeted funds accumulated and distributed by enterprises and organizations in the manner prescribed by legislation.

The credit side of the account reflects the sum of funds received into the targeted accounts of enterprises and organizations.

The debit side of the account reflects the write-off of funds in the manner prescribed by legislation.

Analytical accounting is conducted in separate personal accounts for enterprises and organizations.

22628 Funds in Citizens' Personal Reserve Pension Accounts

Definition of the account: Accounting is maintained for funds in citizens' personal reserve pension accounts in accordance with legislation.

The credit side of the account reflects the sum of citizens' mandatory and voluntary reserve pension contributions, interest income calculated at the end of each year on the balance of funds in personal reserve accounts with the margin of the Halk Bank deducted, as well as other income not contrary to legislation.

The debit side of the account reflects the sum of funds paid from personal pension accounts in the manner prescribed by legislation and/or the write-off of incorrectly credited funds.

Analytical accounting is conducted in separate personal accounts for each branch.

22630 Funds for Social Pensions Financed from the Local Budget and Assigned by Local Self-Government Bodies

Definition of the account: Accounting is maintained for funds for social pensions financed from the local budget and assigned by local self-government bodies in the manner prescribed by legislative acts.

The credit side of the account reflects the sum of targeted financing funds received for the payment of pensions from local budgets.

The debit side of the account reflects the sum transferred to account 29848 in the prescribed manner.

Analytical accounting is conducted in separate personal accounts for each local self-government body by type of social pension.

22632 Funds Financed by the Pension Fund for Pensions, Social Pensions, Compensation and Other Payments

Definition of the account: Accounting is maintained for funds provided by the Pension Fund for the payment of pensions, social pensions, compensation and other payments.

The credit side of the account reflects the sum received for the payment of pensions, social pensions, compensation and other payments.

The debit side of the account reflects the actual sum of pensions, social pensions, compensation and other payments paid.

Analytical accounting is conducted separately by type of pension, social pension, compensation and other payments.

22634 Single Special Account for Accumulating Funds Received for Natural Gas

Definition of the account: Accounting is maintained for funds received from consumers for natural gas and distributed in the manner prescribed by legislation.

The credit side of the account reflects the sum received from consumers for natural gas.

The debit side of the account reflects the sum transferred in the manner prescribed by legislation.

Analytical accounting is conducted in separate personal accounts for each region and district.

22636 Single Special Account for Accumulating Funds Received for Electricity

Definition of the account: Accounting is maintained for funds received from consumers for electricity and distributed in the manner prescribed by legislation.

The credit side of the account reflects the sum received from consumers for electricity.

The debit side of the account reflects the sum transferred for electricity in the manner prescribed by legislation.

Analytical accounting is conducted in separate personal accounts for each region, district and city.

22638 Single Special Account for Accumulating Funds Received for Water Supply and Sewerage Services

Definition of the account: Accounting is maintained for funds received from consumers for water supply and sewerage services.

The credit side of the account reflects the sum received from consumers for water supply and sewerage services.

The debit side of the account reflects the sum calculated and transferred in the manner prescribed by legislative acts.

Analytical accounting is conducted in separate personal accounts for each region, district and city.

22640 Liabilities for Electronic Money

Definition of the account: Accounting is maintained for liabilities for electronic money.

The credit side of the account reflects the sum received for electronic money.

The debit side of the account reflects the sum of written-off electronic money.

Analytical accounting is conducted in separate personal accounts by electronic money issuers.

22642 Liabilities for Financial Assets Accepted for Trust Management

Definition of the account: Accounting is maintained for liabilities for financial assets accepted for trust management.

The credit side of the account reflects the sum of financial assets accepted for trust management.

The debit side of the account reflects the sum of financial assets in trust management written off/returned.

Analytical accounting is conducted in separate personal accounts for each customer.

22644 Liabilities for Customers' Metal Accounts

Definition of the account: Accounting is maintained for liabilities of customers' metal accounts for precious metals.

The credit side of the account reflects the sum of metals belonging to customers.

The debit side of the account reflects the sum of written-off/returned metals.

Analytical accounting is conducted in separate personal accounts for each customer.
See previous edition.

22646 Liabilities for Customers' Investment Funds

Definition of the Account: An account is maintained for customers' investment funds.

The credit side of the account reflects the amount of investment funds belonging to customers.

The debit side of the account reflects the amount of investment funds withdrawn/refunded from the account.

Analytical accounting is carried out separately for each customer in individual personal accounts.

22648 Funds of Customers for Financing "Green Energy" Projects

Definition of the Account: An account is maintained for funds of customers for financing "green energy" projects.

The credit side of the account reflects the amount of funds received by the customers' accounts.

The debit side of the account reflects the amount of funds withdrawn/refunded from the account.

Analytical accounting is carried out separately for each customer in individual personal accounts.
((Positions 22646, 22648 were introduced on the basis of Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 3336-1, 20.04.2023) — , 25.04.2023 y., 10/23/3336-1/0225-som) See previous edition.)

22650 Funds in Customers' Deposit (Escrow) Accounts

Definition of the Account: An account is maintained for funds in customers' deposit (escrow) accounts.

The credit side of the account reflects the amount of deposited monetary funds of customers.

The debit side of the account reflects the amount of deposited monetary funds withdrawn from the account.

Analytical accounting is carried out separately for each customer or contract in individual personal accounts.
(Chapter 3 was supplemented with balance sheet account 22650 on the basis of Resolution No. 12/10 dated June 16, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 3336-3, 21.07.2025 y.) — , 22.07.2025 y., 10/25/3336-3/0642-som) See previous edition.)

22660 Funds in the Sanation Account of a Customer

Definition of the Account: An account is maintained for funds of a customer subject to sanation (pre-trial sanation and court sanation) procedures.

The credit side of the account reflects the amount of funds received within the framework of sanation (pre-trial sanation and court sanation) procedures.

The debit side of the account reflects the amount of funds received within the framework of sanation (pre-trial sanation and court sanation) procedures.

Analytical accounting is carried out separately for each customer undergoing sanation (pre-trial sanation and court sanation) procedures in individual personal accounts.

22662 Funds in the Special Account of a Customer Subject to External Management Procedures

Definition of the Account: An account is maintained for funds in the special account of a customer subject to external management procedures.

The credit side of the account reflects the amount of funds received within the framework of external management procedures.

The debit side of the account reflects the amount of funds allocated within the framework of external management procedures.

Analytical accounting is carried out separately for each customer undergoing external management procedures in individual personal accounts.

22664 Funds in the Single Account of a Customer Subject to Liquidation Procedures

Definition of the Account: An account is maintained for funds in the single account of a customer subject to liquidation procedures.

The credit side of the account reflects the amount of funds received within the framework of liquidation procedures.

The debit side of the account reflects the amount of funds allocated within the framework of liquidation procedures.

Analytical accounting is carried out separately for each customer undergoing liquidation procedures in individual personal accounts.
(Chapter 3 was supplemented with positions 22660, 22662, and 22664 on the basis of Resolution No. 10/14 dated May 26, 2026 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 3336-4, 29.06.2026 y.) — , 30.06.2026 y., 10/26/3336-4/0651-som)

22696 Obligations for Other Deposits of Customers

Definition of the Account: An account is maintained for funds designated for operations of customers that do not fall under the definitions of the categories indicated above.

The credit side of the account reflects the amount of the customer's deposit obligations.

The debit side of the account reflects funds transferred for the designated purpose, as well as the return to the deposit account until claimed by the customer due to non-use, reduction of funds, or cancellation of contract funds.

Analytical accounting is carried out separately for each deposit obligation in individual personal accounts.

22800 Unrealized Losses from Revaluation of Derivative Instruments and Other Deferred Income

22802 Unrealized Losses from Revaluation — Forward Contracts

Definition of the Account: An account is maintained for unabsorbed losses on forward contracts.

The credit side of the account reflects the amount of unabsorbed losses on forward contracts.

The debit side of the account reflects the amount written off to cover unabsorbed losses on forward contracts and/or losses incurred before registration of this position.

Analytical accounting is carried out separately for each forward contract in individual personal accounts.

22806 Unrealized Losses from Revaluation — Options

Definition of the Account: An account is maintained for unabsorbed losses on options.

The credit side of the account reflects the amount of unabsorbed losses incurred on options.

The debit side of the account reflects the amount written off to cover unabsorbed losses on options and/or losses incurred before registration of this position.

Analytical accounting is carried out separately for each option in individual personal accounts.

22810 Unrealized Losses from Revaluation — Futures

Definition of the Account: An account is maintained for unabsorbed losses on futures contracts.

The credit side of the account reflects the amount of unabsorbed losses incurred on futures contracts.

The debit side of the account reflects the amount written off to cover unabsorbed losses on futures contracts and/or losses incurred before registration of this position.

Analytical accounting is carried out separately for each futures contract in individual personal accounts.

22811 Unrealized Losses from Revaluation — Swaps

Definition of the Account: An account is maintained for unabsorbed losses on swaps.

The credit side of the account reflects the amount of unabsorbed losses incurred on swaps.

The debit side of the account reflects the amount written off to cover unabsorbed losses on swaps and/or losses incurred before registration of this position.

Analytical accounting is carried out separately for each option contract in individual personal accounts.

22812 Accrued Interest Income of Future Periods

Definition of the Account: An account is maintained for interest/discounts received in advance and periodically transferred to income depending on their actual earning.

The credit side of the account reflects the amount of interest/discounts received.

The debit side of the account reflects the amount of earned interest/discounts written off.

Analytical accounting is carried out separately for each type of income in individual personal accounts.

22815 Unrealized Losses from Revaluation — Other Derivative Instruments

Definition of the Account: An account is maintained for unabsorbed losses on other derivative instruments.

The credit side of the account reflects the amount of unabsorbed losses incurred on other derivative instruments.

The debit side of the account reflects the amount written off to cover unabsorbed losses on other derivative instruments and/or losses incurred before registration of this position.

Analytical accounting is carried out separately for each option contract in individual personal accounts.

22896 Other Deferred Income

Definition of the Account: An account is maintained for sums collected in advance that do not fall under the definitions of the categories indicated above and are periodically transferred to income depending on their actual earning.

The credit side of the account reflects the amount of advance collected income that does not fall under the definitions of the categories indicated above.

The debit side of the account reflects the amount of earned income written off.

Analytical accounting is carried out in individual personal accounts.

23100 Transit Accounts for Monetary Funds to be Transferred to Customers' Bank Cards

23102 Transit Accounts for Monetary Funds to be Transferred to Corporate Bank Cards of Legal Entities

Definition of the Account: An account is maintained for monetary funds to be transferred to corporate bank card accounts of legal entities.

The credit side of the account reflects the amount of monetary funds received from the main accounts of legal entities and branch accounts.

The debit side of the account reflects the amount of monetary funds transferred to corporate bank card accounts of legal entities.

Analytical accounting is carried out separately for each legal entity in individual personal accounts.

23104 Transit Accounts for Funds to be Transferred to Corporate Bank Cards of Individual Entrepreneurs

Definition of the Account: An account is maintained for monetary funds to be transferred to corporate bank card accounts of individual entrepreneurs.

The credit side of the account reflects the amount of monetary funds received from the main accounts of individual entrepreneurs.

The debit side of the account reflects the amount of monetary funds transferred to corporate bank card accounts of individual entrepreneurs.

Analytical accounting is carried out separately for each individual entrepreneur in individual personal accounts.
See previous edition.)

23106 Transit Accounts for Funds to be Transferred to Bank Cards or Electronic Wallets of Employees of Business Entities for Salaries and Payments Equivalent Thereto, as Well as Pensions, Compensation, and Other Social Payments

Definition of the Account: An account is maintained for monetary funds to be transferred to bank cards or electronic wallets of employees of business entities for salaries and payments equivalent thereto, as well as pensions, compensation, and other social payments.

The credit side of the account reflects the amount of monetary funds transferred from the accounts of business entities or branch accounts.

The debit side of the account reflects the amount of monetary funds transferred to accounts 22618 or 22616 of physical persons.

Analytical accounting is carried out separately for each business entity in individual personal accounts.
((Position 23106 is in the edition of Resolution No. 10/14 dated May 26, 2026 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 3336-4, 29.06.2026 y.) — , 30.06.2026 y., 10/26/3336-4/0651-som) See previous edition.)

23108 Transit Accounts for Funds to be Transferred to Bank Cards or Electronic Wallets of Employees of Budgetary Institutions for Salaries and Payments Equivalent Thereto, as Well as Pensions, Compensation, and Other Social Payments

Definition of the Account: An account is maintained for monetary funds to be transferred to bank cards or electronic wallet accounts of employees of budgetary institutions, bodies of state power and management, their establishments and organizations for salaries and payments equivalent thereto, as well as pensions, compensation, and other social payments, funded from the funds of the state budget and extrabudgetary funds.

The credit side of the account reflects the amount of monetary funds transferred from accounts 20203, 20204, 21506, 21508, 23400 of budgetary institutions, funded from the funds of the state budget and extrabudgetary funds.

The debit side of the account reflects the amount of monetary funds transferred to accounts 22618 or 22616 of physical persons.

Analytical accounting is carried out separately for each budgetary institution in individual personal accounts.
((Position 23108 is in the edition of Resolution No. 10/14 dated May 26, 2026 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 3336-4, 29.06.2026 y.) — , 30.06.2026 y., 10/26/3336-4/0651-som) See previous edition.)

23110 Transit Accounts for Funds to be Transferred to Bank Cards or Electronic Wallets of Employees (Contingent) of the State Security Service, Ministry of Internal Affairs, Ministry of Defense, Ministry of Emergency Situations, and Customs Committee under the Ministry of Economy and Finance for Salaries and Payments Equivalent Thereto, as Well as Pensions, Compensation, and Other Social Payments

Definition of the Account: An account is maintained for monetary funds to be transferred to bank cards or electronic wallet accounts of employees (contingent) of the State Security Service, Ministry of Internal Affairs, Ministry of Defense, Ministry of Emergency Situations, and Customs Committee under the Ministry of Economy and Finance for salaries and payments equivalent thereto, as well as pensions, compensation, and other social payments, funded from the funds of the state budget and extrabudgetary funds.

The credit side of the account reflects the amount of monetary funds transferred from accounts 20203, 20204, 21506, 21508, 23400 of the budgetary institutions indicated above, funded from the funds of the state budget and extrabudgetary funds.

The debit side of the account reflects the amount of monetary funds transferred to accounts 22618 or 22616 of physical persons.

Analytical accounting is carried out separately for the budgetary institutions indicated above in individual personal accounts.
((Position 23110 is in the edition of Resolution No. 10/14 dated May 26, 2026 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 3336-4, 29.06.2026 y.) — , 30.06.2026 y., 10/26/3336-4/0651-som) See previous edition.)

23112 Transit Accounts for Funds to be Transferred to Bank Cards of Physical Persons for Pensioners' Pensions ((The first paragraph of Position 23112 is in the edition of Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 3336-1, 20.04.2023 y.) — , 25.04.2023 y., 10/23/3336-1/0225-som) See previous edition.)

Definition of the Account: An account is maintained for monetary funds to be transferred in accordance with the established procedure for pensions, funded from the funds of the state budget and extrabudgetary funds, and to be transferred to pensioners' bank cards. ((The second paragraph of Position 23112 is in the edition of Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 3336-1, 20.04.2023 y.) — , 25.04.2023 y., 10/23/3336-1/0225-som)

The credit side of the account reflects the amount of monetary funds transferred from the accounts of the relevant department of the pension fund (social protection), funded from the funds of the state budget and extrabudgetary funds.

The debit side of the account reflects the amount of monetary funds transferred to account 22617 of physical persons-pensioners.

Analytical accounting is carried out in individual personal accounts.

23114 Transit Accounts for Funds to be Transferred to Bank Cards of Physical Persons for Social Benefits, Compensation, and Other Payments

Definition of the Account: An account is maintained for monetary funds to be transferred in accordance with the established procedure for social benefits, compensation, and other payments to physical persons without employment, funded from the funds of the state budget and extrabudgetary funds, and to be transferred to bank card accounts of physical persons.

The credit side of the account reflects the amount of monetary funds transferred for social benefits, compensation, and other payments, as well as from the accounts of the relevant department of the pension fund (social protection), funded from the funds of the state budget and extrabudgetary funds.

The debit side of the account reflects the amount of monetary funds transferred to account 22618 of physical persons.

Analytical accounting is carried out in individual personal accounts.

23116 Transit Accounts for Funds to be Transferred to Bank Cards of Physical Persons for Cash

Definition of the Account: An account is maintained for monetary funds to be transferred to bank cards of physical persons for cash handed over.

The credit side of the account reflects the amount of cash handed over for transfer to bank cards of physical persons.

The debit side of the account reflects the amount of monetary funds transferred to account 22618 of physical persons.

Analytical accounting is carried out in individual personal accounts.

23118 Transit Accounts for Funds to be Transferred from Deposit Accounts of Physical Persons to Their Bank Cards

Definition of the Account: An account is maintained for monetary funds to be transferred from deposit accounts of physical persons for transfer to their bank cards.

The credit side of the account reflects the amount of monetary funds to be transferred from deposit accounts of physical persons for transfer to their bank cards.

The debit side of the account reflects the amount of monetary funds transferred to account 22618 of physical persons.

Analytical accounting is carried out in individual personal accounts.

23120 Transit Accounts for Other Funds to be Transferred to Bank Cards of Physical Persons Without Cash

Definition of the Account: An account is maintained for monetary funds to be transferred to bank cards of physical persons, excluding the payments indicated above.

The credit side of the account reflects the amount of monetary funds to be transferred to bank card accounts of physical persons from the accounts of business entities and branch accounts, and from account 23400 of the state budget.

The debit side of the account reflects the amount of monetary funds transferred to account 22618 of physical persons.

Analytical accounting is carried out in individual personal accounts.

23122 Transit Accounts for Funds to be Transferred Using Bank Cards of Physical Persons Who Handed Over Cash to Bank Cashiers for Purchase of Foreign Currency

Definition of the Account: An account is maintained for funds to be transferred using bank cards of physical persons who handed over cash to bank cashiers for purchase of foreign currency.

The credit side of the account reflects the amounts of cash to be transferred to bank cards of physical persons who handed over cash to bank cashiers for purchase of foreign currency.

The debit side of the account reflects the amount transferred to account 22618 or 22617.

Analytical accounting is carried out separately for each conversion operation department in individual personal accounts.

23200 Clearing Transactions

23202 Clearing Transactions
See previous edition.)

Definition of the Account: Accounting is maintained for operations related to the reduction of mutual debtor and creditor debts of business entities in accordance with decisions of the Government and its local bodies through targeted schemes of mutually agreed settlements approved in the established order, using funds allocated from the State Budget or bank credits or factoring operations. ((The second paragraph of Position 23202 is in the edition of Resolution No. 12/10 dated June 16, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 3336-3, 21.07.2025 y.) — , 22.07.2025 y., 10/25/3336-3/0642-som) See previous edition.)

The credit side of the account reflects the amount of funds received through targeted schemes for reducing mutual debtor and creditor debts of business entities, funded from funds allocated from the State Budget or bank credits or factoring operations. ((The third paragraph of Position 23202 is in the edition of Resolution No. 12/10 dated June 16, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 3336-3, 21.07.2025 y.) — , 22.07.2025 y., 10/25/3336-3/0642-som)

The debit side of the account reflects funds transferred to the accounts of business entities participating in mutual settlements according to targeted schemes and/or the amount of the unused part of these funds transferred to the corresponding account upon instruction of the Central Bank.

Analytical accounting is carried out separately for each participating business entity in individual personal accounts.

23206 Transactions in the Process of Clarification

Definition of the Account: Transactions are accounted for where funds cannot be transferred for the designated purpose due to certain reasons (e.g., incorrect requisites indicating that no other services are provided to the customer at this bank, operations requiring additional control, and other similar cases). Funds may remain in the account in the process of clarification only during the established period after which they must be transferred for the designated purpose or returned to the payer.

The credit side of the account reflects sums received that could not be transferred for the designated purpose at the time.

The debit side of the account reflects sums transferred for the designated purpose or returned to the payer.

Analytical accounting is carried out in individual personal accounts.
See previous edition.)

23208 Clearing Transactions with Funds under the Ministry of Economy and Finance of the Republic of Uzbekistan ((The first paragraph of Position 23208 is in the edition of Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 3336-1, 20.04.2023 y.) — , 25.04.2023 y., 10/23/3336-1/0225-som)

Definition of the Account: An account is maintained for funds received from the realization of agricultural products for state orders to domestic consumers and for export.

The credit side of the account reflects the amount of funds received from product sales.

The debit side of the account reflects funds allocated for servicing existing debt on centralized credits obtained from funds and funds written off in the established order.

Analytical accounting is carried out separately for each type of product in individual personal accounts.
See previous edition.)

23210 Targeted Funds Allocated for Agricultural Products from Funds under the Ministry of Economy and Finance of the Republic of Uzbekistan ((The first paragraph of Position 23210 is in the edition of Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 3336-1, 20.04.2023 y.) — , 25.04.2023 y., 10/23/3336-1/0225-som) See previous edition.)

Definition of the account: The account is used to record funds received from funds under the Ministry of Economy and Finance of the Republic of Uzbekistan for advance payments and final settlements (wages and payments equivalent to wages, payments for other goods, materials, and services based on established norms of expenses) for the purchase of agricultural products under contractation contracts on behalf of the state. (Second paragraph of position 23210 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The credit of the account reflects the amount of advance payments received, as well as the amount of funds for delivered agricultural products.

The debit of the account reflects the amount of funds written off in the established order.

Analytical accounting is maintained on separate personal accounts by type of product (cotton raw materials, grain, and rice).

See previous edition.

23212 Funds of the Committee of Treasury Service under the Ministry of Economy and Finance of the Republic of Uzbekistan (First paragraph of position 23212 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

Definition of the account: The account is used to record funds allocated from the Committee of Treasury Service under the Ministry of Economy and Finance of the Republic of Uzbekistan for cash payments by budget-funded entities. (Second paragraph of position 23212 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

The credit of the account reflects the amount of funds received from the Committee of Treasury Service under the Ministry of Economy and Finance of the Republic of Uzbekistan for cash payments by budget-funded entities. (Third paragraph of position 23212 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

The debit of the account reflects the amount of cash funds issued for payments by budget-funded entities and/or the amount of unused funds returned to the account of the Committee of Treasury Service under the Ministry of Economy and Finance of the Republic of Uzbekistan. (Fourth paragraph of position 23212 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

Analytical accounting is maintained on separate personal accounts for each budget-funded entity.

See previous edition.

23214 Funds of the territorial divisions of the Committee of Treasury Service under the Ministry of Economy and Finance of the Republic of Uzbekistan (First paragraph of position 23214 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

Definition of the account: The account is used to record funds allocated from the territorial division of the Committee of Treasury Service under the Ministry of Economy and Finance of the Republic of Uzbekistan for cash payments by budget-funded entities. (Second paragraph of position 23214 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

The credit of the account reflects the amount of funds received from the territorial division of the Committee of Treasury Service under the Ministry of Economy and Finance of the Republic of Uzbekistan for cash payments by budget-funded entities. (Third paragraph of position 23214 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

The debit of the account reflects the amount of cash funds issued for payments by budget-funded entities and/or the amount of unused funds returned to the account of the territorial division of the Committee of Treasury Service under the Ministry of Economy and Finance of the Republic of Uzbekistan. (Fourth paragraph of position 23214 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

Analytical accounting is maintained on separate personal accounts for each budget-funded entity.

See previous edition.

23222 Target funds of funds under the Ministry of Economy and Finance of the Republic of Uzbekistan (First paragraph of position 23222 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225) See previous edition.

Definition of the account: The account is used to record funds received by agricultural enterprises from funds under the Ministry of Economy and Finance of the Republic of Uzbekistan for settlements with enterprises of "Uzkimyosanoat" JSC. (Second paragraph of position 23222 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

The credit of the account reflects the amount of received funds.

The debit of the account reflects funds written off in the established order.

Analytical accounting is maintained on separate personal accounts for each customer.

23224 Budget funds for mutual one-time settlements between economic entities

Definition of the account: The account is used to record target funds allocated from the State Budget for mutual one-time settlements between economic entities. Correspondence with other accounts with account 23224 is strictly prohibited.

The credit of the account reflects funds allocated from the State Budget and funds received from participants in mutual settlements.
See previous edition.

The debit of the account reflects funds transferred to the accounts of participants in mutual settlements and/or the unused amount of mutual settlements closed to the corresponding account of the Ministry of Economy and Finance of the Republic of Uzbekistan. (Fourth paragraph of position 23224 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

Analytical accounting is maintained on separate personal accounts indicating unique codes (identification numbers) for each participant.

23226 Funds for target settlements of the Republic Budget with exporting enterprises

Definition of the account: The account is used to record funds allocated to participants in targeted financing to cover the difference between the cost of exported goods and their centralized export sales price from the Republic Budget.

The credit of the account reflects budget funds received by participants in targeted financing.
See previous edition.

The debit of the account reflects funds transferred to the accounts of participants in targeted financing, as well as the closing of the balance of the account to the corresponding account of the Ministry of Economy and Finance of the Republic of Uzbekistan. (Fourth paragraph of position 23226 edited by Resolution No. 4/6 dated March 7, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

Analytical accounting is maintained on separate personal accounts for each participant.

23230 Funds received for covering assets
See previous edition.

Definition of the account: The account is used to record funds received for covering (repaying) bank assets (loans, leasing, interest payments, etc.). If no other term is specified in the contract (customer's order), the balance in this account must be transferred for its designated purpose within three working days. (Second paragraph of position 23230 edited by Resolution No. 10/14 dated May 26, 2026 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

The credit of the account reflects funds received for covering assets.

The debit of the account reflects funds directed for covering assets.

Analytical accounting is maintained on separate personal accounts.

23400 Accounts for income and other receipts belonging to the Government

23402 Funds of the Republic Budget

Definition of the account: The account is used to record revenues of the Republic Budget.

The credit of the account reflects funds received as revenue of the Republic Budget and receipts incorrectly transferred to local budgets.

The debit of the account reflects funds transferred to local budgets, the transfer of fund balances to the revenue of the Republic Budget, and the write-off of funds incorrectly received as revenue of the Republic Budget.

Analytical accounting is maintained on a single personal account by item of revenue of the Republic Budget.

23404 Funds of budget organizations financed from the Republic Budget

Definition of the account: The account is used to record funds received from the Republic Budget to provide institutions and organizations included in the Republic Budget.

The credit of the account reflects funds received from the Republic Budget.

The debit of the account reflects funds written off in accordance with the expense estimates for budget institutions and organizations.

Analytical accounting is maintained on separate personal accounts for each budget institution (organization).

23405 Funds allocated from the Republic Budget for non-budget organizations and enterprises

Definition of the account: The account is used to record funds allocated from the Republic Budget to non-budget organizations and enterprises under the State Program, as well as subsidies and transfers.

The credit of the account reflects funds received from the Republic Budget.

The debit of the account reflects funds written off in accordance with approved expense estimates.

Analytical accounting is maintained on separate personal accounts for each customer.

23406 Interest income on government credits

Definition of the account: The account is used to record interest income received on government credits.

The credit of the account reflects interest income received on government credits.

The debit of the account reflects amounts written off according to the government order and the amount of interest income returned due to incorrect receipt.

Analytical accounting is maintained on separate personal accounts for each credit contract.

23410 Government Subsidies Fund

Definition of the account: The account is used to record funds allocated from the Republic Budget to subsidize agriculture, light industry, and other sectors of the economy by government decree.

The credit of the account reflects the amount of funds received for price stabilization.

The debit of the account reflects funds written off according to the government order.

Analytical accounting is maintained on separate personal accounts by type of product.

23416 Special Purpose Fund

Definition of the account: The account is used to record funds of the special purpose fund established from the funds of the Republic Budget by the government.

The credit of the account reflects the receipt of funds into the special purpose fund.

The debit of the account reflects the write-off of funds for special purposes according to the government order.

Analytical accounting is maintained on separate personal accounts by purpose.

23422 Financing of capital investments from the Republic Budget

Definition of the account: The account is used to record funds received from the Republic Budget for financing capital investments.

The credit of the account reflects funds received from the Republic Budget for financing capital investments.

The debit of the account reflects expenditures made for financing capital investments.

Analytical accounting is maintained on separate personal accounts for each financing object.

23426 Local Budget Funds — District/City

Definition of the account: The account is used to record revenues of district/city budgets and funds intended to provide authorities, institutions, and organizations under the state budget.

The credit of the account reflects the receipt of funds.

The debit of the account reflects funds written off in accordance with the expense estimates for budget institutions and organizations, as well as the return of funds incorrectly transferred to district/city budgets.

Analytical accounting is maintained on separate personal accounts for each budget institution.

23430 Local Budget Funds — Region

Definition of the account: The account is used to record revenues of the regional budget and funds intended to provide authorities, institutions, and organizations under the state budget.

The credit of the account reflects the receipt of funds.

Analytical accounting is maintained on separate personal accounts for each budget institution.

23432 Local Budget Funds — Republic of Karakalpakstan

Definition of the account: The account is used to record revenues of the Republic of Karakalpakstan budget and funds intended to provide authorities, institutions, and organizations under the state budget.

The credit of the account reflects the receipt of funds.

Analytical accounting is maintained on separate personal accounts for each budget institution.

23500 Receipts from bank cards of customers

23502 Receipts from bank cards through info-kiosks

Definition of the account: The account is used to record funds for transfer to the accounts of economic entities via bank cards for payments established by legislation through info-kiosks.

The credit of the account reflects the amount of receipts from bank cards through info-kiosks for transfer to the accounts of economic entities.

The debit of the account reflects the amount of receipts from info-kiosks transferred to the accounts of economic entities.

Analytical accounting is maintained on separate personal accounts opened for each info-kiosk.

23504 Transit accounts for cash issued from bank cards or funds transferred to deposit accounts of individuals

Definition of the account: The account is used to record cash issued from bank cards of individuals and funds transferred to deposit accounts of the population.

The credit of the account reflects the amount of funds required for cash issuance from bank cards of individuals and for transfer to deposit accounts of the population.

The debit of the account reflects cash issued from bank cards of individuals and amounts transferred to deposit accounts of the population.

Analytical accounting is maintained on separate personal accounts.

23506 Receipts from bank cards to be transferred to accounts of economic entities for utility payments

Definition of the account: The account is used to record funds for transfer to the accounts of economic entities via bank cards for utility payments.

The credit of the account reflects the amount of receipts from bank cards for transfer to the accounts of economic entities.

The debit of the account reflects the amount of receipts transferred to the accounts of economic entities.

Analytical accounting is maintained on separate personal accounts for each economic entity.

23508 Receipts from bank cards to be transferred to accounts of economic entities for paid services

Definition of the account: The account is used to record funds for transfer to the accounts of economic entities via bank cards for paid services (excluding utility payments).

The credit of the account reflects the amount of receipts from bank cards for transfer to the accounts of economic entities.

The debit of the account reflects the amount of receipts transferred to the accounts of economic entities.

Analytical accounting is maintained on separate personal accounts for each economic entity.

23510 Receipts from bank cards to be transferred to accounts of trade organizations

Definition of the account: The account is used to record funds for transfer to the accounts of trade organizations via bank cards.

The credit of the account reflects the amount of receipts from bank cards for transfer to the accounts of trade organizations.

The debit of the account reflects the amount of receipts transferred to the accounts of trade organizations.

Analytical accounting is maintained on separate personal accounts for each trade organization.

23514 Funds from bank cards to be transferred to the accounts of the recipient for other payments provided for by legislation

Definition of the account: The account is used to record funds for transfer to the accounts of the recipient via bank cards for other payments (repayment of received loans and their interest, donations, taxes and mandatory payments, assistance, etc.).

The credit of the account reflects the amount of funds from bank cards for transfer to the accounts of the recipient.

The debit of the account reflects the amount of funds transferred to the accounts of the recipient.

Analytical accounting is maintained on separate personal accounts for each recipient.

23516 Funds transferred from bank cards of individuals for the purchase of foreign currency

Definition of the account: The account is used to record funds received via bank cards for the purchase of foreign currency.

The credit of the account reflects the amount of funds received via bank cards for the purchase of foreign currency.

The debit of the account reflects the amount transferred to the bank account.

Analytical accounting is maintained on separate personal accounts for each currency operations department.

23520 Receipts through the QR-online information system

Definition of the account: The account is used to record funds received through the QR-code payment system.

The credit of the account reflects the amount of receipts received for transfer to the accounts of recipients.

The debit of the account reflects the amount of receipts transferred to the accounts of recipients.

Analytical accounting is maintained on separate personal accounts for each recipient.

23600 Securities issued by the bank

23602 Issued bonds

Definition of the account: The account is used to record bonds issued by the bank.

The credit of the account reflects the nominal value of bonds issued by the bank.

The debit of the account reflects the nominal value of bonds issued by the bank written off upon their redemption or purchase from holders before the payment date.

Analytical accounting is maintained on separate personal accounts by the term and issuance of bonds.

23604 Issued savings certificates

Definition of the account: The account is used to record savings certificates issued by the bank.

The credit of the account reflects the nominal value of savings certificates issued by the bank.

The debit of the account reflects the nominal value of savings certificates issued by the bank written off upon their redemption or purchase from holders before the payment date.

Analytical accounting is maintained on separate personal accounts by the term and issuance of savings certificates.

23606 Issued deposit certificates

Definition of the account: The account is used to record deposit certificates issued by the bank.

The credit of the account reflects the nominal value of deposit certificates issued by the bank.

The debit of the account reflects the nominal value of deposit certificates issued by the bank written off upon their redemption or purchase from holders before the payment date.

Analytical accounting is maintained on separate personal accounts by the term and issuance of deposit certificates.

23608 Issued promissory notes

Definition of the account: The account is used to record promissory notes issued by the bank.

The credit of the account reflects the nominal value of promissory notes issued by the bank.

The debit of the account reflects the nominal value of promissory notes issued by the bank written off upon their redemption or purchase from holders before the payment date.

Analytical accounting is maintained on separate personal accounts by the term and issuance of promissory notes.

23610 Issued other securities

Definition of the account: The account is used to record securities issued by the bank that do not fall under the definitions of the above-mentioned categories.

The credit of the account reflects the nominal value of securities issued by the bank that do not fall under the definitions of the above-mentioned categories.

The debit of the account reflects the nominal value of securities issued by the bank that do not fall under the definitions of the above-mentioned categories, written off upon their redemption or purchase from holders before the payment date.

Analytical accounting is maintained on separate personal accounts by the term and issuance of securities.

23696 Premium on issued securities

Definition of the account: The account is used to record the positive difference between the nominal value and the sales price of securities issued by the bank — the premium (if any, in addition to the sum of interest received at the time of sale).

The premium amount for securities sold above their nominal value is reflected on the credit side of the account.

The discount amount for securities sold below their nominal value, as well as the amounts of premiums during amortization, are written off from the debit side of the account when paying for the bank's securities and/or purchasing them for subsequent resale.

Analytical accounting is carried out in separate personal accounts by type, term, and issuance of securities.

23698 Discount (Counter-passive) on Issued Securities

Definition of the account: The account is used to record the negative difference between the nominal value and the sale price of securities issued by the bank (discount) (excluding the sum of interest received at the time of sale, if any).

The discount amount for securities sold below their nominal value is reflected on the debit side of the account.

The discount amounts and discount amortization amounts when paying for the bank's securities and/or purchasing them for subsequent resale are written off from the credit side of the account.

Analytical accounting is carried out in separate personal accounts by type, term, and issuance of securities.

23700 Subordinated Debt

23702 Subordinated Debt

Definition of the account: Subordinated debt is recorded.

The value of subordinated debt is reflected on the credit side of the account.

The write-off of subordinated debt is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts by term and type of subordinated debt.

23796 Premium on Subordinated Debt

Definition of the account: The account is used to record the sum of premiums (positive difference) between the actual value of subordinated debt (taking into account transaction costs) and the repayment amount of the debt.

The sum of the positive difference between the actual value of subordinated debt (taking into account transaction costs) and the repayment amount of the debt is reflected on the credit side of the account.

Premium amounts during amortization, as well as when paying for the bank's subordinated debt and/or purchasing them for subsequent resale, are written off from the debit side of the account.

Analytical accounting is carried out in separate personal accounts by term and type of subordinated debt.

23798 Discount (Counter-passive) on Subordinated Debt

Definition of the account: The account is used to record discount amounts (negative difference) between the actual value of subordinated debt (taking into account transaction costs) and the repayment amount of the debt.

The discount amount of the negative difference between the actual value of subordinated debt (taking into account transaction costs) and the repayment amount of the debt is reflected on the debit side of the account.

Discount amounts during amortization, as well as when paying for the bank's subordinated debt and/or purchasing them for subsequent resale, are written off from the credit side of the account.

Analytical accounting is carried out in separate personal accounts by term and type of subordinated debt.

29800 Other Liabilities

29801 Settlements with Customers

Definition of the account: The account is used to record various payments for one-time operations of customers without opening a bank account (proceeds from the sale of pledged property, fees for forming the charter capital of newly established legal entities, etc.).

The sum of funds to be paid is reflected on the credit side of the account.

The sum of funds written off for the specified purpose is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts for each customer and type of operation.

29802 Funds to be Paid — For Goods, Materials, and Services

Definition of the account: The account is used to record funds to be paid for received goods, materials, and rendered services (electricity, water, gas, etc.).

The sum of funds to be paid for received goods, materials, and rendered services is reflected on the credit side of the account.

The sum of funds paid for goods, materials, and rendered services is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts for each creditor.

29803 Funds to be Paid — Settlements with Employees

Definition of the account: The account is used to record funds calculated for payment of wages, pensions, alimony, child benefits, material assistance, paid-up wages, other bonuses, or fees.

The calculated funds to be paid are reflected on the credit side of the account.

The sum of funds paid is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts by type of calculation.

29804 Collected Cash Receipts and Checks of Other Bank Customers

Definition of the account: The account is used to record the sum of collected cash receipts and checks brought through collection services, which are to be transferred to the accounts of customers served by other banks.

The sum of collected cash receipts and checks, which are to be transferred to the accounts of customers served by other banks, and the pre-transferred amounts from account 19903, as well as the identified excess amounts of collected cash receipts and checks after re-accounting, are reflected on the credit side of the account.

The sum of collected cash receipts and checks, which are to be transferred to the accounts of customers served by other banks, transferred from the bank's representative account, as well as the identified shortages after re-accounting transferred to account 19903, are reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts for each customer of other banks.

29805 Funds to be Paid — Lease Payments (Operating Lease)

Definition of the account: The account is used to record liabilities calculated for operating leases.

The amount calculated for payment under operating leases (expenses) is reflected on the credit side of the account.

The paid or written-off amounts calculated for payment under operating leases are reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts for each lessor.

29806 Other Calculated Non-Interest Expenses

Definition of the account: The account is used to record other calculated but unpaid non-interest expenses.

The sum of calculated other non-interest expenses is reflected on the credit side of the account.

The repaid amounts of other non-interest expenses that were settled/written off, as well as incorrectly calculated other non-interest expenses, are reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts by type of non-interest expense.

See previous edition.

29807 Reserves for Off-Balance Sheet Items

Definition of the account: The account is used to record reserves created for off-balance sheet items.

The sum of reserves created for off-balance sheet items is reflected on the credit side of the account.

The sums of reserves created for off-balance sheet items that were written off or returned are reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts by type of reserve created for off-balance sheet items.

(Position 29807 was introduced based on Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

29808 Calculated Funds for State Fees and Levies for Licenses

Definition of the account: The account is used to record calculated but unpaid state fees and levies for licenses.

The sum of calculated state fees and levies for licenses is reflected on the credit side of the account.

The repaid sums of state fees and levies for licenses that were paid and/or incorrectly calculated are reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts by type of state fee and levy for licenses.

29810 Funds to be Written Off for Corporate Bank Cards Issued to Responsible Employees of the Bank

Definition of the account: The account is used to record funds for settlements through responsible employees from corporate bank cards for current payments established by legislation for the bank.

The sum of funds transferred from account 19910 through responsible employees for current payments established by legislation is reflected on the credit side of the account.

The sum of funds transferred for current payments established by legislation through responsible employees using corporate bank cards is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts for each responsible employee of the bank.

29816 Excess Cash Identified During Recounting

Definition of the account: The account is used to record excess cash identified during recounting by bank tellers.

The sum of excess cash is reflected on the credit side of the account.

The sums written off after identifying the actual reasons for the appearance of excess cash are reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts for each customer.

29822 Dividends to be Paid

Definition of the account: The account is used to record dividends declared by the bank but not yet paid.

The sum of calculated dividends to be paid is reflected on the credit side of the account.

The sum of dividends paid by the bank is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts by type of shares.

29824 Targeted Settlements of Individuals for Cash Funds

Definition of the account: The account is used to record one-time targeted payments to residents of the Republic of Uzbekistan from the receipt of cash funds from individuals.

The sum of cash funds received from individuals for making targeted payments is reflected on the credit side of the account.

The sum of transferred targeted payments is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts by the purpose of transfers.

29826 Payment of Subscription Funds for Shares — Investment of Private Capital

Definition of the account: The account is used to record the unpaid part of subscription funds for shares of invested enterprises.

The unpaid sum of subscription funds is reflected on the credit side of the account.

The paid sum of subscription funds is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts by invested enterprises, as well as by type and class of shares.

29830 Deposits for Payment of Subscription Funds for Shares

Definition of the account: The account is used to record subscription funds for shares by shareholders for the purpose of increasing the bank's charter capital.

The funds for subscribing to newly issued shares by bank shareholders are reflected on the credit side of the account.

The sums for issuing share certificates to shareholders are written off from the debit side of the account.

Analytical accounting is carried out in separate personal accounts for each shareholder.

29834 Liabilities for Money Transfers of Individuals

Definition of the account: The account is used to record payments made by individuals for international money transfers.

The sum of cash funds received from individuals for transfer and incoming for payment for international money transfers is reflected on the credit side of the account.

The sum of cash funds sent/paid for international money transfers is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts by type of money transfer and operation.

See previous edition.

29840 Unclaimed Deposits to be Transferred to the Ministry of Economy and Finance of the Republic of Uzbekistan

(The first paragraph of position 29840 was edited by Resolution No. 4/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (Registration No. 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225)

Definition of the account: The account is used to record unclaimed deposits and loans for 10 years, including interest calculated on them.

The sum of unclaimed deposits and loans, including interest calculated on them, is reflected on the credit side of the account.

Sums transferred to budget revenue or paid to others in accordance with established rules are reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts for each creditor.

29842 Inactive Deposit Liabilities

Definition of the account: The account is used to record balances in deposit accounts of customers that have not been active for the period established by legislation, as well as balances of other accounts that have not been claimed within the established period (checks, bills of exchange, etc.).

Funds transferred to the "inactive deposits" category of customers are reflected on the credit side of the account.

Funds paid to customers, transferred to other accounts, reclassified, or transferred to account 29840 are reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts for each customer.

29844 Cash Settlements with Customers of Other Banks

Definition of the account: The account is used to record cash funds transferred with the permission of the Central Bank by other banks without their own cash desks to carry out cash settlements with customers in accordance with the procedure established by legislation.

The sum of cash funds transferred from other banks is reflected on the credit side of the account.

The sum of cash funds given and returned is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts for each bank.

29846 Other Loans — Unclaimed Balances

Definition of the account: The account is used to record loans of customers that have not been claimed within the period established by legislation.

The sums of loans not claimed by customers, including interest calculated on them, are reflected on the credit side of the account.

The sums of loans reclassified, transferred to account 29840 and/or claimed by customers, including interest calculated on them, are reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts by credit contracts for each creditor.

29848 Settlements with Individuals for Social Benefit Payments

See previous edition.

Definition of the account: The account records the payment of benefits to individuals by branches of AT "Halk Bank" (benefits for families with children under 14 years old, benefits for caring for a child up to two years old, material assistance for low-income and poor families, and monthly cash compensation to cover additional expenses for purchasing flour and leftover bread).

(The second paragraph of position 29848 was edited by Resolution No. 12/10 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (Registration No. 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

Funds financed are reflected on the credit side of the account.

The sum of targeted payments made is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts for social benefit payments.

See previous edition.

29849 Funds Provided in Cash from Other Banks for Financing by District (City) Offices of the Pension Fund for Pensions, Social Benefits, Compensation, and Other Payments

(The first paragraph of position 29849 was edited by Resolution No. 10/14 of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 (Registration No. 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

See previous edition.

Definition of the account: The account is used to record funds provided in cash from other banks for financing by district (city) offices of the Pension Fund for pensions, social benefits, compensation, and other payments.

(The second paragraph of position 29849 was edited by Resolution No. 10/14 of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 (Registration No. 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

The sum received from other banks for payment of pensions, social benefits, compensation, and other payments provided in cash is reflected on the credit side of the account.

The actual sum of pensions, social benefits, compensation, and other payments provided in cash is reflected on the debit side of the account.

Analytical accounting is carried out separately by type of pensions, social benefits, compensation, and other payments.

See previous edition.

29851 Reserve for Payments to Employees

Definition of the account: The account records sums calculated for payments (holiday bonuses, pensions, etc.) for which the bank has assumed a future payment obligation to bank employees, including former employees, as well as reserves for vacation days earned by employees but not yet used.

The calculated reserve sums are reflected on the credit side of the account.

The paid reserve sums and the reversal (reduction) of created reserves are reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts by type of reserve payments.

29871 Liabilities for Crypto-Assets

29873 Settlements for Crypto-Assets

Since the above-mentioned balance sheet accounts are identical in their nature, their definitions are provided in a generalized manner.

Definition of the account: The account records the bank's liabilities and settlements related to crypto-assets within the framework of the special legal regime for regulating the circulation of stablecoins.

The sum of the bank's liabilities for crypto-assets and settlements with them is reflected on the credit side of the account.

The sum of the reduction of the bank's liabilities for crypto-assets and settlements with them is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts.

(Chapter 3 was supplemented with positions 29851, 29871, and 29873 based on Resolution No. 10/14 of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 (Registration No. 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

29896 Other Liabilities

Definition of the account: The account is used to record operations that do not fit the definitions of the above-mentioned categories.

Incoming funds are reflected on the credit side of the account.

Fund write-offs are reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts by type of operation.

30000 PRIVATE CAPITAL

30300 Charter Capital

30303 Funds to be Received for Subscription to Shares — Preferred (Counter-passive)

Definition of the account: The account records the unpaid part of the subscription fund for preferred shares of charter capital (for a joint-stock bank), as well as the unpaid share of charter capital (for a non-joint-stock bank).

The sum to be received for the unpaid part of the subscription fund for shares/share of charter capital is reflected on the debit side of the account.

The received sum for the remaining part of the subscription fund for shares/share of charter capital is reflected on the credit side of the account.

Analytical accounting is carried out in separate personal accounts opened for each shareholder (participant).

30306 Funds to be Received for Subscription to Shares — Ordinary (Counter-passive)

Definition of the account: The account records the unpaid part of the subscription fund for ordinary shares of charter capital (for a joint-stock bank), as well as the unpaid share of charter capital (for a non-joint-stock bank).

The sum to be received for the unpaid part of the subscription fund for shares/share of charter capital is reflected on the debit side of the account.

The received sum for the remaining part of the subscription fund for shares/share of charter capital is reflected on the credit side of the account.

Analytical accounting is carried out in separate personal accounts opened for each shareholder (participant).

30309 Registered Charter Capital — Preferred

Definition of the account: The account records the sum of preferred shares (for a joint-stock bank) partially paid for subscription, or if fully paid, for which the corresponding certificate has not yet been issued, as well as the registered but not yet fully paid share of charter capital (for a non-joint-stock bank).

The sum of subscribed shares partially or fully paid, as well as the registered but not fully paid share of charter capital, is reflected on the credit side of the account.

The sum of fully paid subscribed shares with corresponding certificates issued, as well as the registered and fully paid share of charter capital, is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts opened for each shareholder (participant).

30312 Registered Charter Capital — Ordinary

Definition of the account: The account records the sum of ordinary shares (for a joint-stock bank) partially paid for subscription, or if fully paid, for which the corresponding certificate has not yet been issued, as well as the registered but not yet fully paid share of charter capital (for a non-joint-stock bank).

The sum of subscribed shares partially or fully paid, as well as the registered but not fully paid share of charter capital, is reflected on the credit side of the account.

The sum of fully paid subscribed shares with corresponding certificates issued, as well as the registered and fully paid share of charter capital, is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts opened for each shareholder (participant).

30315 Issued Charter Capital — Preferred

Definition of the account: The account records the nominal value of fully paid preferred shares (for a joint-stock bank) with corresponding certificates issued, as well as the fully paid sum of the registered or share of charter capital (for a non-joint-stock bank).

The sum of preferred shares issued for the formation of charter capital, as well as the fully paid share of charter capital, is reflected on the credit side of the account.

The sum of the reduction of charter capital is reflected on the debit side of the account.

Analytical accounting is carried out in separate personal accounts opened for each shareholder (participant).

30318 Issued Charter Capital — Ordinary

Definition of the account: The nominal value of fully paid ordinary shares (for a joint-stock bank), as well as the fully paid amount of the registered share in the charter capital (for a non-joint-stock bank), are taken into account.

The credit of the account reflects the nominal value of ordinary shares issued for the formation of charter capital, as well as the amount of the fully paid share in the charter capital.

The debit of the account reflects the amount of the reduction in charter capital.

Analytical accounting is carried out in personal accounts opened separately for each shareholder (participant).

30321 Own Shares Repurchased from Shareholders — Preferred (Counter-Passive)

Definition of the account: The account is used to record the bank's preferred shares repurchased from its shareholders for the purpose of resale or cancellation (for a joint-stock bank), as well as the repurchased share in the charter capital (for a non-joint-stock bank).

The debit of the account reflects the amount of the bank's preferred shares/share in the charter capital repurchased from shareholders.

The credit of the account reflects the amount of the bank's preferred shares/share in the charter capital resold or cancelled.

Analytical accounting is maintained in personal accounts for each shareholder (participant).

30324 Own Shares Repurchased from Shareholders — Ordinary (Counter-Passive)

Definition of the account: The account is used to record the bank's ordinary shares repurchased from its shareholders for the purpose of resale or cancellation (for a joint-stock bank), as well as the repurchased share in the charter capital (for a non-joint-stock bank).

The debit of the account reflects the amount of the bank's ordinary shares/share in the charter capital repurchased from shareholders.

The credit of the account reflects the amount of the bank's ordinary shares/share in the charter capital resold or cancelled.

Analytical accounting is maintained in personal accounts for each shareholder (participant).

30600 Additional Capital

30603 Additional Capital — Preferred

Definition of the account: The account is used to record the emission income obtained from the realization of preferred private shares at a price exceeding their nominal value during primary placement, as well as the positive difference between the purchase price of the bank's preferred private shares and their subsequent resale price.

The credit of the account reflects the positive difference between the realization value of shares and their nominal value during primary placement, as well as the positive difference between the purchase price of the bank's preferred private shares and their subsequent resale price.

The debit of the account reflects the amount of funds directed to increase the bank's charter capital and for other purposes in accordance with the procedure established by the Central Bank, as well as the negative difference between the purchase price of preferred private shares and their subsequent resale price (within the limit of the credit balance of the specified account).

Analytical accounting is carried out in separate personal accounts for each emission.

30606 Additional Capital — Ordinary

Definition of the account: The account is used to record the emission income obtained from the realization of ordinary private shares at a price exceeding their nominal value during primary placement, as well as the positive difference between the purchase price of the bank's ordinary private shares and their subsequent resale price.

The credit of the account reflects the positive difference between the realization value of shares and their nominal value during primary placement, as well as the positive difference between the purchase price of the bank's ordinary private shares and their subsequent resale price.

The debit of the account reflects the amount of funds directed to increase the bank's charter capital and for other purposes in accordance with the procedure established by the Central Bank, as well as the negative difference between the purchase price of ordinary private shares and their subsequent resale price (within the limit of the credit balance of the specified account).

Analytical accounting is carried out in separate personal accounts for each emission.

30900 Reserve Capital

30903 General Reserve Fund

Definition of the account: The account is used to record funds allocated from the bank's undistributed profit for general purposes in accordance with the established procedure.

The credit of the account reflects the amount of funds transferred to the general reserve fund.

The debit of the account reflects the amount of funds withdrawn from the general reserve fund for specific purposes.

Analytical accounting is maintained in separate personal accounts for each purpose.

30905 Property Acquired for Free

Definition of the account: The account is used to record the value of property acquired by the bank for free from shareholders.

The credit of the account reflects the value of property acquired for free from shareholders.

The debit of the account reflects amounts transferred to undistributed profit in accordance with the established procedure.

Analytical accounting is carried out in a single personal account.

30906 Reserve for Devaluation

Definition of the account: The account is used to record funds allocated from the bank's undistributed profit to cover its obligations in the event of a significant devaluation (devaluation) of the national currency.

The credit of the account reflects the amount of funds transferred from undistributed profit.

The debit of the account reflects the amount of funds withdrawn from the reserve fund.

Analytical accounting is maintained in a single personal account.

30907 Unrecognized Profits or Losses Arising from Changes in Fair Value of Securities Measured at Fair Value Through Other Comprehensive Income (Asset-Liability)

Definition of the account: The account is used to record profits or losses arising from changes in the fair value of investments in debt securities measured at fair value through other comprehensive income.

The credit of the account reflects the amount of the increase in the fair value of investments, as well as the amount of losses previously reflected in the debit of this account when they are written off upon derecognition, reclassification, and/or impairment of these securities.

The debit of the account reflects the amount of the decrease in the fair value of investments, as well as the amount of profits previously reflected in the credit of this account when they are written off upon derecognition, reclassification, and/or impairment of these securities.

Analytical accounting is carried out in separate personal accounts by the type of securities, their maturity, and issuers.

30908 Increase in Valuation Value Relative to Initial Value

Definition of the account: The account is used to record the amount by which the value of the bank's fixed assets and intangible assets has increased relative to their initial value as a result of a significant increase in their market value.

The credit of the account reflects the amount by which the value of the bank's fixed assets and intangible assets has increased relative to their balance sheet value.

The debit of the account reflects the increased amount of the value of the fixed asset and intangible asset being evaluated when they are sold or otherwise derecognized, as well as the decrease in the value of the bank's fixed asset and intangible asset relative to their balance sheet value and amounts transferred to undistributed profit in accordance with the established procedure.

Analytical accounting is carried out in separate personal accounts for each evaluated fixed asset and intangible asset.

30909 Profits or Losses Arising from Cash Flow Hedging

Definition of the account: The account is used to record profits or losses arising from the revaluation of derivative instruments (for example, unexpired contracts hedging fixed obligations in foreign currency) intended for cash flow hedging.

The credit of the account reflects the amount of unrecognized profit on derivative instruments intended for cash flow hedging up to the effective degree of hedging. In cases where a fixed obligation or planned operation is recognized as an asset or liability (excluding off-balance sheet accounts), the previous debit balance of this account is also written off.

The debit of the account reflects the amount of unrecognized loss on derivative instruments intended for cash flow hedging up to the effective degree of hedging. In cases where a fixed obligation or planned operation is recognized as an asset or liability (excluding off-balance sheet accounts), the previous credit balance of this account is also written off.

Analytical accounting is carried out in separate personal accounts for each contract.

30910 Reserve Fund for Increasing Private Capital from Profits Received on Investment Loans Granted to Republic Enterprises

Definition of the account: The account is used to record funds directed to increase the bank's private capital, received from investment loans granted to republic enterprises for a period of more than 3 years, due to the exemption of banks from income tax.

The credit of the account reflects the inflow of funds to the reserve fund intended to increase the bank's private capital.

The debit of the account reflects the withdrawal of funds from the reserve fund intended to increase the bank's private capital.

Analytical accounting is maintained in a separate personal account.

See previous edition.
(Position 30911 lost its force on the basis of Resolution No. 4/6-1 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (registration number 3336-1, 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225) See previous edition.

30920 Reserve Difference

Definition of the account: The positive difference between the reserve formed in accordance with international financial reporting standards and the reserve required in accordance with prudential norms is recorded as funds allocated from undistributed profit.

The account is applied only when the prudential norm reserve is higher than the reserve formed in accordance with international financial reporting standards.

The credit of the account reflects the amount of funds transferred from undistributed profit.

Analytical accounting is maintained in a separate personal account.
(Position 30920 was added with position 30920 on the basis of Resolution No. 10/14-1 of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 (registration number 3336-4, 29.06.2026) — , 30.06.2026, No. 10/26/3336-4/0651)

31200 Undistributed Profit

31203 Undistributed Profit (Asset-Liability)

Definition of the account: The account is used to record the bank's undistributed profit (loss) obtained during the past financial activities.

The credit of the account reflects the bank's net profit transferred from account 31206, amounts transferred to undistributed profit from reserve capital accounts, as well as correction amounts after the reporting date.

The debit of the account reflects allocations for various funds and declared dividends, losses transferred from account 31206, as well as correction amounts after the reporting date.

Analytical accounting is maintained in a single personal account.

31206 Net Profit (Loss) (Asset-Liability)

Definition of the account: The account is used to record the sum of net profits (losses) obtained as a result of the bank's financial activities in the reporting year, as well as declared dividends during this period.

The credit of the account reflects the profit obtained by the bank in the reporting year, the amount of losses transferred to account 31203 (Asset-Liability), and the return of incorrectly declared dividends.

The debit of the account reflects the losses incurred by the bank in the reporting year, the amount of profits transferred to account 31203, declared dividends, as well as the amount transferred to the reserve capital account.

Analytical accounting is maintained in separate personal accounts for net profit and dividends.

40000 INCOMES

40200 Interest Incomes on Accounts in the Central Bank

40201 Interest Incomes on the Representative Account of the Central Bank — Vostro, Overdraft

Definition of the account: The account is used to record interest incomes received for overdrafts in the bank's — Vostro representative account of the Central Bank.

The credit of the account reflects the amount of earned interest incomes to be received from the Central Bank.

The debit of the account reflects the return of incorrectly calculated and/or received interest, as well as the amount of incomes transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

40205 Interest Incomes on Deposits in the Central Bank

Definition of the account: The account is used to record interest incomes on deposits placed by the bank in the Central Bank.

The credit of the account reflects the amount of earned interest incomes to be received from the Central Bank.

The debit of the account reflects the amount of incorrectly calculated and/or received interest, as well as the amount of incomes transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

40400 Interest Incomes on Accounts in Other Banks

40401 Interest Incomes on Representative Accounts in Other Banks — Nostro

Definition of the account: The account is used to record interest incomes on the bank's representative accounts in other banks.

The credit of the account reflects the amount of earned interest incomes to be received from other banks.

40405 Interest Incomes on Representative Accounts of Other Banks — Vostro, Overdraft

Definition of the account: The account is used to record interest incomes received for overdrafts in the bank's — Vostro representative accounts of other banks.

The credit of the account reflects the amount of earned interest incomes to be received from other banks.

40409 Interest Incomes on Deposits in Other Banks

Definition of the account: The account is used to record interest incomes on deposits placed by the bank in other banks.

The credit of the account reflects the amount of earned interest incomes to be received from other banks.

40600 Interest Incomes on Securities Measured at Fair Value Through Profit or Loss

40601 Interest Incomes on State Treasury Bills

40605 Interest Incomes on State Bonds

40609 Interest Incomes on Bonds and Other Debt Securities of the Central Bank

40613 Interest Incomes on Debt Securities of Enterprises

40617 Interest Incomes on Eurobonds

40694 Interest Incomes on Other Debt Securities

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definitions are provided in a generalized manner.

Definition of the account: The account is used to record interest incomes on the bank's securities measured at fair value through profit or loss (including state treasury bills (short-term state obligations), state bonds, bonds and other debt securities of the Central Bank, debt securities of enterprises, eurobonds, and debt securities of foreign issuers, i.e., other debt securities).

The credit of the account reflects the amount of earned interest, as well as the amortized amount of the discount on traded securities.

The debit of the account reflects the return amount of incorrectly calculated and/or received incomes, as well as the incomes and amortized amount of the premium transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

40700 Interest Incomes on Investments in Securities Measured at Fair Value Through Other Comprehensive Income

40701 Interest Incomes on State Treasury Bills

40705 Interest Incomes on State Bonds

40709 Interest Incomes on Bonds and Other Debt Securities of the Central Bank

40713 Interest Incomes on Debt Securities of Enterprises

40717 Interest Incomes on Eurobonds

40794 Interest Incomes on Other Debt Securities

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definitions are provided in a generalized manner.

Definition of the account: The account is used to record interest incomes on investments in securities measured at fair value through other comprehensive income (State Treasury Bills (short-term state obligations), state bonds, bonds and other debt securities of the Central Bank, debt securities of enterprises, eurobonds, and other debt securities).

The credit of the account reflects the amount of earned interest incomes on investments in securities measured at fair value through other comprehensive income.

41000 Interest Accrued on Customer Obligations

41001 Interest Incomes on Customer Obligations — Import-Related Bills

41003 Interest Incomes on Customer Obligations — Letters of Credit

41005 Interest Incomes on Customer Obligations — Import-Related Bills Based on Trust Documents

41009 Interest Incomes on Customer Obligations — Local Bills Based on Trust Documents

41013 Interest Incomes on Overdue Import-Related Bills and Acceptances

41017 Interest Incomes on Overdue Local Bills and Acceptances

41021 Interest Incomes on Import-Related Bills in Court Proceedings

41025 Interest Incomes on Local Bills in Court Proceedings

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definitions are provided in a generalized manner.

Definition of the account: The account is used to record interest incomes on customer obligations based on bills and acceptances (export-related bills, bills guaranteed by trust documents, overdue and court-proceeding bills), and letters of credit.

The credit of the account reflects the amount of earned interest incomes on customer obligations based on bills guaranteed by letters of credit and/or trust documents.

The debit of the account reflects the return amount of incorrectly calculated or received incomes, as well as the amount of incomes transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

41200 Interest Incomes on Customer Obligations Regarding Unpaid Acceptances of the Bank

41201 Interest Incomes on Customer Obligations Regarding Acceptances — Local

41205 Interest Incomes on Customer Obligations Regarding Acceptances — Foreign

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definitions are provided in a generalized manner.

Definition of the account: The account is used to record interest incomes on customer obligations based on unpaid (local and foreign) acceptances of the bank.

The credit of the account reflects the amounts of interest earned on customer obligations based on unpaid acceptances of the bank.

41400 Interest Incomes on Short-Term Loans Granted to the Central Bank

41401 Interest Incomes on Short-Term Loans Granted to the Central Bank

41600 Interest Incomes on Short-Term Loans Granted to Other Banks

41601 Interest Incomes on Short-Term Loans Granted to Other Banks

41605 Interest Incomes on Overdue Loans Granted to Other Banks

41609 Interest Incomes on Restructured Short-Term Loans Granted to Other Banks

41800 Interest Incomes on Short-Term Loans Granted to the Government

41801 Interest Incomes on Short-Term Loans Granted to the Government

41805 Interest Incomes on Overdue Loans Granted to the Government

41809 Interest Incomes on Restructured Short-Term Loans Granted to the Government

41900 Interest Incomes on Short-Term Loans Granted to Budgetary Institutions

41901 Interest Incomes on Short-Term Loans Granted to Budgetary Institutions

41905 Interest Incomes on Overdue Loans Granted to Budgetary Institutions

41909 Interest Incomes on Restructured Short-Term Loans Granted to Budgetary Institutions

42000 Interest Incomes on Short-Term Loans Granted to Individuals

42001 Interest Incomes on Short-Term Loans Granted to Individuals

42005 Interest Incomes on Overdue Loans Granted to Individuals

42009 Interest Incomes on Restructured Short-Term Loans Granted to Individuals

42100 Interest Incomes on Short-Term Loans Granted to Individual Entrepreneurs

42101 Interest Incomes on Short-Term Loans Granted to Individual Entrepreneurs

42105 Interest Incomes on Overdue Loans Granted to Individual Entrepreneurs

42109 Interest Incomes on Restructured Short-Term Loans Granted to Individual Entrepreneurs

See previous edition.

42200 Interest Incomes on Short-Term Loans Granted to Enterprises with State Participation and State Institutions (Position 42200 is in the edition of Resolution No. 12/10-1 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

42201 Interest Incomes on Short-Term Loans Granted to Enterprises with State Participation and State Institutions (Position 42201 is in the edition of Resolution No. 12/10-1 of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 (registration number 3336-3, 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

42205 Interest income on overdue loans granted to enterprises with state participation and state institutions (Position 42205 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registration number 3336-3, dated 21.07.2025) — , 22.07.2025, No. 10/25/3336-3/0642) See previous edition.

42300 Interest income on short-term loans granted to non-state non-profit organizations

42301 Interest income on short-term loans granted to non-state non-profit organizations

42305 Interest income on overdue loans granted to non-state non-profit organizations

42309 Interest income on short-term loans with revised terms granted to non-state non-profit organizations See previous edition.

42400 Interest income on short-term loans granted to enterprises with foreign investment participation (Position 42400 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, dated 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225) See previous edition.

42401 Interest income on short-term loans granted to enterprises with foreign investment participation (Position 42401 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, dated 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225) See previous edition.

42405 Interest income on overdue loans granted to enterprises with foreign investment participation (Position 42405 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 No. 4/6 (registration number 3336-1, dated 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225) See previous edition.