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

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30.06.2026

22.07.2025

06.02.2024

12.06.2023

25.04.2023

01.08.2022

27.02.2022

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[ 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:

1. The Chart of Accounts for Accounting in Commercial Banks is approved in accordance with Appendix 1.

2. Certain departmental normative legal documents are recognized as having lost their force in accordance with Appendix 2.

3. 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

1. 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.

2. 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.

3. 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.

4. The Chart of Accounts is based on a multi-currency system of accounting, which allows reflecting accounting of all transactions in foreign currency.

5. 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.

6. 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.

7. Accounts in the General Ledger are coded according to the following scheme:

S

MM

SS

C

Account group (category):

1

Assets

2

Liabilities

3

Equity

4

Income

5

Expenses

9

Off-balance sheet accounts

MM

Main accounts (first level) belonging to the account group

SS

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".

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

CCCCC

VVV

K

SSSSSSSS

NNN

Sequence number of the account

Bank code or customer code

Control key

Currency code

Account

9. 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.

10. 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.

11. 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.

12. 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.

13. 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.

14. 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)

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

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.

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 relevant accounts.

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

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 individual entrepreneurs and peasant farms without legal entity status.

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)

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-state non-profit organizations, which the bank may not be able to collect.

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

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 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.

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.

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), 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 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.

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 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

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 not 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 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.

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.

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.

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.

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.

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 the regional budget.

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.

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 the Republic of Karakalpakstan budget.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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, dated 21.07.2025) — , 22.07.2025, No. 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, 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.

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, dated 20.04.2023) — , 25.04.2023, No. 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 with revised terms granted to non-state non-profit organizations

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 enterprises with state participation and state institutions (Position 44400 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.

44401 Interest income on long-term loans granted to enterprises with state participation and state institutions (Position 44401 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.

44405 Interest income on long-term loans with revised terms granted to enterprises with state participation and state institutions (Position 44405 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.

44500 Interest income on long-term loans granted to enterprises with foreign investment participation (Position 44500 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.

44501 Interest income on long-term loans granted to enterprises with foreign investment participation (Position 44501 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.

44505 Interest income on long-term loans with revised terms granted to enterprises with foreign investment participation (Position 44505 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)

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

Since the balance sheet accounts indicated above are identical in their characteristics, their definitions are provided in a generalized manner.

Definition of the account: The bank’s interest income from loans granted to customers and other banks, including term loans, overdue loans, loans with revised terms, and loans in the process of court or enforcement proceedings, is accounted for.

The credit side of the account reflects the amount of interest income earned on loans.

The debit side of the account reflects the amount of incorrectly calculated or received interest, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

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

Since the balance sheet accounts indicated above are identical in their characteristics, their definitions are provided in a generalized manner.

Definition of the account: The bank’s interest income from investments in debt securities valued at amortized cost (state treasury bills, state bonds, bonds and other debt securities of the Central Bank, corporate debt securities, Eurobonds, and other debt securities) is accounted for.

The credit side of the account reflects interest earned and the amortization amount of the discount on investments in debt securities held at amortized cost.

The debit side of the account reflects the reversal of incorrectly calculated and/or received income, as well as income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year, the amortization of the bonus, and the purchase costs.

44900 Other interest income

44901 Other interest income

Definition of the account: The bank’s interest income from customer obligations that do not correspond to the classified accounts defined above is accounted for.

The credit side of the account reflects the amount of interest income to be received from other customer obligations.

The debit side of the account reflects the amount of reversal of incorrectly calculated or received income, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

44903 Margin from investing funds of the accumulated pension system

Definition of the account: The account tracks the margin received from investing funds of the accumulated pension system, the amount of which is determined in accordance with legislation.

The credit side of the account reflects the amount of earned income (margin).

The debit side of the account reflects the amount of returned incorrectly calculated income, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

44905 Interest income on resources provided to the Head Office/Branch

Definition of the account: Interest income on resources provided to the Head Office/Branch is accounted for.

The credit side of the account reflects the amount of interest income to be received on resources provided to the Head Office/Branch.

The debit side of the account reflects the amount of returned incorrectly calculated or paid interest, as well as the amount of income closed to account 31206 as the financial result at the end of the financial reporting year. See previous edition.

44907 Interest income on derivative instruments

Definition of the account: Interest income on derivative instruments is accounted for.

The credit side of the account reflects the amount of interest income to be received on derivative instruments.

The debit side of the account reflects the amount of returned incorrectly calculated or paid interest, as well as the amount of income closed to account 31206 as the financial result at the end of the financial reporting year. (Position 44907 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, dated 20.04.2023) — , 25.04.2023, No. 10/23/3336-1/0225)

45000 Interest income on repurchase agreements (repos) with securities

45001 Interest income on REPO agreements with securities purchased from the Central Bank

45003 Interest income on REPO agreements with securities purchased from other banks

45005 Interest income on REPO agreements with securities purchased from the Government

45007 Interest income on REPO agreements with securities purchased from individuals

45009 Interest income on REPO agreements with securities purchased from individual entrepreneurs See previous edition.

45011 Interest income on REPO agreements with securities purchased from enterprises with state participation and state institutions (Position 45011 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.

45013 Interest income on REPO agreements with securities purchased from enterprises with foreign investment participation (Position 45013 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)

45015 Interest income on REPO agreements with securities purchased from private enterprises, economic partnerships, and companies

45094 Interest income on REPO agreements with securities purchased from other debtors

Since the balance sheet accounts indicated above are identical in their characteristics, their definitions are provided in a generalized manner.

Definition of the account: Interest income from REPO agreements (agreements on sale and purchase transactions concluded with the condition of repurchasing securities) is accounted for.

The credit side of the account reflects the amount of earned income.

The debit side of the account reflects the amount of reversal of incorrectly calculated income, the amount of income written off as a result of non-performance of the second part of the REPO agreement, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

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 enterprises with state participation and state institutions (Position 45107 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.

45109 Interest income on leasing granted to enterprises with foreign investment participation (Position 45109 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)

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

Since the balance sheet accounts indicated above are identical in their characteristics, their definitions are provided in a generalized manner.

Definition of the account: The bank’s earned interest income from leasing granted to customers and other banks, including term, overdue, and revised-term leasing, as well as leasing in the process of court or enforcement proceedings, is accounted for.

The credit side of the account reflects the amount of earned interest income.

The debit side of the account reflects the amount of reversal of incorrectly calculated and/or received interest, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

45200 Non-interest income

45201 Income received for services and intermediation — Central Bank

Definition of the account: The bank’s earned income for services provided for maintaining the Central Bank’s accounts is accounted for.

The credit side of the account reflects the amount of income earned for services provided to the Central Bank.

The debit side of the account reflects the amount of reversal of incorrectly received income, as well as the amount of income transferred to balance sheet account 31206 as the bank’s financial result at the end of the financial reporting year.

45205 Income received for services and intermediation — Other Banks

Definition of the account: The bank’s received income for services provided to other banks’ accounts is accounted for.

The credit side of the account reflects the amount of income earned for services provided to other banks.

The debit side of the account reflects the amount of reversal of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

45209 Income from investment intermediation operations with securities

Definition of the account: The bank’s income from investment intermediation operations with securities is accounted for.

The credit side of the account reflects the amount of income earned by the bank from investment intermediation operations with securities.

The debit side of the account reflects the amount of reversal of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

45213 Bank’s income from operations with precious metals, stones, and coins

Definition of the account: The bank’s income from intermediary services (brokerage commissions, etc.) provided in operations with precious metals, stones, and coins is accounted for.

The credit side of the account reflects the amount of income earned by the bank from operations with precious metals, stones, and coins.

The debit side of the account reflects the amount of reversal of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

45217 Income from purchased receivables — Factoring

Definition of the account: The bank’s received income from purchased receivables is accounted for.

The credit side of the account reflects the amount of income earned when the debtor repays the purchased receivable.

The debit side of the account reflects the amount of reversal of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

45221 Bank’s income from trust operations

Definition of the account: The bank’s income from trust operations is accounted for.

The credit side of the account reflects the amount of income earned by the bank from trust operations.

The debit side of the account reflects the amount of reversal of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

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

Definition of the account: The bank’s received income for services provided for granting acceptances and opening letters of credit is accounted for.

The credit side of the account reflects the amount of income earned for services provided for granting acceptances and opening letters of credit.

The debit side of the account reflects the amount of reversal of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

45229 Income for services provided for overdrafts

Definition of the account: The bank’s received income for services provided for granting overdrafts to customers is accounted for.

The credit side of the account reflects the amount of income earned from services provided for overdrafts.

The debit side of the account reflects the amount of reversal of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

45233 Intermediation income on loans

Definition of the account: Intermediation income is accounted for for formalizing, presenting, and servicing loans (including overdrafts and other operations that are loans in substance).

The credit side of the account reflects the amount of income earned for granting, formalizing, and servicing loans.

The debit side of the account reflects the amount of reversal of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank’s financial result at the end of the financial reporting year.

45235 Intermediation and commission income on leasing

Definition of the account: Intermediation and commission income is accounted for for formalizing, presenting, and servicing leasing.

The credit side of the account reflects the amount of income earned for providing, formalizing, and rendering services under leasing.

The debit side of the account reflects the amount of return of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45237 Income received for services shown on credit obligations

Definition of the account: The bank's received income for a credit line reserved for potential debtors is accounted for.

The credit side of the account reflects the amount of income earned for services shown on credit obligations for loans that may not actually be issued, as well as the amount of credit obligations that have expired even if the credit was not issued.

The debit side of the account reflects the amount of return of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45241 Income for management services

Definition of the account: The bank's received income from information and advisory services provided to customers is accounted for.

The credit side of the account reflects the amount of income earned for services rendered in management.

The debit side of the account reflects the amount of return of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45245 Income received for participation in syndicated loans

Definition of the account: The bank's received income from participation in syndicated loans, where the bank is not the lead underwriter (guarantor), is accounted for.

The credit side of the account reflects the amount of income earned as a result of participation in syndicated loans.

The debit side of the account reflects the amount of return of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45249 Income received for payment intermediation services — Local

Definition of the account: The bank's received intermediation income for services provided to customers in making local payments (local drafts, checks, etc.) is accounted for.

The credit side of the account reflects the amount of income earned for local payments.

The debit side of the account reflects the amount of return of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45253 Income received for payment intermediation services — Foreign

Definition of the account: The bank's received intermediation income for services provided to customers in making foreign payments (international money transfers, foreign drafts, traveler's checks, etc.) is accounted for.

The credit side of the account reflects the amount of income earned for foreign payments.

The debit side of the account reflects the amount of return of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45257 Income received for services shown on customers' collection operations

Definition of the account: The bank's received income from services shown on customers' collection operations is accounted for.

The credit side of the account reflects the amount of income earned for services rendered on collection operations.

The debit side of the account reflects the amount of return of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45261 Income received for services shown in carrying out operations on guarantees and sureties

Definition of the account: The bank's received income for guarantees and sureties provided to its own customers is accounted for.

The credit side of the account reflects the amount of income earned for provided guarantees and sureties.

The debit side of the account reflects the amount of return of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank's financial result at the end of the reporting year.

45265 Income received for intermediation services on bank cards

Definition of the account: The bank's received intermediation income for services provided to customers in carrying out operations with bank cards is accounted for. See previous edition.

The credit side of the account reflects the amount of income earned for payments. (The third paragraph of position 45265 was edited by 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, 10/23/3336-1/0225)

The debit side of the account reflects the amount of return of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45294 Income received for other rendered services and intermediation

Definition of the account: Income from services and intermediation that do not correspond to the above-defined group of accounts is accounted for.

The credit side of the account reflects the amount of income earned from services and intermediation that do not correspond to the above-defined group of accounts.

The debit side of the account reflects the amount of return of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45400 Profit in foreign currencies

45401 "Spot" deal profit in foreign currencies

45403 Profit received from revaluation of currency balances

45405 Profit in foreign currencies from transactions concluded with derivative instruments

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definition is provided in a generalized manner.

Definition of the account: The bank's profits from Spot/Forward/Option/Future/Swap deals and from calculated margins are accounted for. Profit is determined after revaluing account balances by the date of preparing the balance sheet report within the established period.

The credit side of the account reflects the amount of profits earned from transactions concluded in foreign currencies and profits arising from revaluation of open currency positions.

The debit side of the account reflects the amount of return of incorrectly received profits, as well as the amount of profits transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45600 Profit received from commercial operations

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

Definition of the account: The bank's profit from commercial operations with precious metals, stones, and coins is accounted for.

The credit side of the account reflects the amount of profit from the bank's commercial operations with precious metals, stones, and coins.

The debit side of the account reflects the reduced amount of profit associated with the write-off of incorrectly reflected profit, as well as the amount of profit transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

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

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

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definition is provided in a generalized manner.

Definition of the account: Profit received as a result of changes in the true value of securities is accounted for.

The credit side of the account reflects the increased amount of the true value of traded securities.

The debit side of the account reflects the write-off of incorrectly reflected amounts on the credit side, as well as the amount of profit transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

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

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definition is provided in a generalized manner.

Definition of the account: Profit arising from the increase in the investment amount as a result of selling or disposing of investments, as well as accepting the bank's share in the profit of the economic society is accounted for.

The credit side of the account reflects the amount of profit arising from the increase in the investment amount as a result of selling or disposing of investments, as well as accepting the bank's share in the profit of the economic society.

The debit side of the account reflects the amount of write-off of incorrectly reflected profits, as well as the amount of profits transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

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

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definition is provided in a generalized manner.

Definition of the account: Dividends received from investments in branch economic societies and profit received as a result of selling or disposing of investments are accounted for.

The credit side of the account reflects the amount of dividends received from investments in branch economic societies and profit received as a result of selling or disposing of investments.

The debit side of the account reflects the amount of write-off of incorrectly reflected dividends, as well as the amount of profits transferred to account 31206 as the bank's financial result at the end of the reporting year.

45800 Profit and dividends received from investments

These accounts are used for transactions with securities measured at fair value through other comprehensive income and securities measured at amortized cost.

45803 Profit received from selling or disposing of securities measured at fair value through other comprehensive income

45805 Profit received from selling or disposing of debt securities measured at amortized cost

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definition is provided in a generalized manner.

Definition of the account: The bank's received profit from selling or disposing of securities measured at fair value through other comprehensive income and securities measured at amortized cost is accounted for.

The credit side of the account reflects the amount of profit received from investments.

The debit side of the account reflects the amount of return of incorrectly received income and profits, as well as the amount of profits transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45809 Dividends received on invested private capital

Definition of the account: The calculation of dividends on invested private capital is accounted for.

The credit side of the account reflects the amount of dividends calculated from investments.

The debit side of the account reflects the amount of return of incorrectly calculated dividends, as well as the amount of profits transferred to account 31206 balance sheet account as the bank's financial result at the end of the financial reporting year.

45900 Other non-interest income

45901 Income from leasing of bank fixed assets

45905 Income from the bank's investments in real estate

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definition is provided in a generalized manner.

Definition of the account: The bank's received income from leasing fixed asset objects and from investments in real estate is accounted for.

The credit side of the account reflects the amount of income earned from leasing bank fixed asset objects and from investments in real estate.

The debit side of the account reflects the amount of return of incorrectly received or calculated profits, as well as the amount of profits transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45909 Profit from selling or disposing of bank fixed assets

45913 Profit from selling or disposing of the bank's other private property

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definition is provided in a generalized manner.

Definition of the account: The bank's profit from selling or disposing of fixed assets and other private property is accounted for.

The credit side of the account reflects the amount of profit received from selling or disposing of bank fixed assets and other private property.

The debit side of the account reflects the amount of return of incorrectly received profits, as well as the amount of profits transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

45921 Return of written-off funds

Definition of the account: The bank's received amount of return of previously written-off assets and established reserves is accounted for.

The credit side of the account reflects the amount of income received from the bank's previously written-off assets.

The debit side of the account reflects the amount of return of incorrectly received profits, as well as the amount of profits transferred to account 31206 as the bank's financial result at the end of the financial reporting year. See previous edition.

45924 Return of written-off assets

Definition of the account: The bank's received amount of return of assets written off from reserves established after January 1, 2022, as well as reserves created in previous years as a result of reclassification is accounted for.

The credit side of the account reflects the amount of income received from the return of assets written off from reserves established after January 1, 2022, as well as reserves created in previous years as a result of reclassification.

The debit side of the account reflects the amount of return of incorrectly received income, as well as the amount of income transferred to account 31206 as the bank's financial result at the end of the financial reporting year. (Position 45924 was introduced 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, 10/23/3336-1/0225)

45994 Other non-interest income

Definition of the account: The bank's received non-interest income (fines, penalties, etc.) that does not correspond to the above-defined group of accounts is accounted for.

The credit side of the account reflects the amount of non-interest income earned that does not correspond to the above-defined group of accounts.

The debit side of the account reflects the amount of return of incorrectly received profits, as well as the amount of profits transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

50000 EXPENSES

50100 Interest expenses on demand deposits

50101 Interest expenses on demand deposits of government extra-budgetary funds

50103 Interest expenses on demand deposits of budget organizations financed from the republican budget based on extra-budgetary funds

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

50106 Interest expenses on demand deposits of individuals

50108 Interest expenses on demand deposits of private enterprises, хозяйственные общества and companies

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

50111 Interest expenses on demand deposits of state-owned enterprises and state institutions (Position 50111 was edited by 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, 10/25/3336-3/0642) See previous edition.

50114 Interest expenses on demand deposits of enterprises with foreign investment participation (Position 50114 was edited by 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, 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 government extra-budgetary funds

50603 Interest expenses on savings deposits of budget organizations financed from the republican budget based on extra-budgetary funds

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

50606 Interest expenses on savings deposits of individuals

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

50611 Interest expenses on savings deposits of state-owned enterprises and state institutions (Position 50611 was edited by 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, 10/25/3336-3/0642) See previous edition.

50614 Interest expenses on savings deposits of enterprises with foreign investment participation (Position 50614 was edited by 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, 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 government extra-budgetary funds

51103 Interest expenses on term deposits of budget organizations financed from the republican budget based on extra-budgetary funds

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

51105 Interest expenses on term deposits of extra-budgetary funds

51106 Interest expenses on term deposits of individuals

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

51111 Interest expenses on term deposits of state-owned enterprises and state institutions (Position 51111 was edited by 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, 10/25/3336-3/0642) See previous edition.

51114 Interest expenses on term deposits of enterprises with foreign investment participation (Position 51114 was edited by 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, 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

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definition is provided in a generalized manner.

Definition of the account: The bank's interest expenses on its own deposit obligations (demand, savings, term) to customers are accounted for.

The debit side of the account reflects the amount of paid interest, as well as the amount of calculated interest expenses that the bank is required to pay on deposit obligations.

The credit side of the account reflects the amount of return of incorrectly calculated and/or paid interest, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

51600 Interest expenses on Central Bank accounts

51601 Interest expenses on the Central Bank's representative account — Vostro

51606 Interest expenses on the representative account in the Central Bank — Nostro, overdraft

51611 Interest expenses on Central Bank deposits

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definition is provided in a generalized manner.

Definition of the account: Interest expenses on Central Bank accounts, as well as interest expenses associated with overdrafts arising in the representative account — Nostro in the Central Bank, are accounted for.

The debit side of the account reflects the amount of paid interest, as well as the amount of calculated interest expenses payable to the Central Bank.

The amount of refund of incorrectly calculated and/or paid interest, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

52100 Interest expenses on accounts of other banks

52101 Interest expenses on correspondent accounts of other banks — Vostro

52106 Interest expenses on correspondent accounts in other banks — Nostro, overdraft

52111 Interest expenses on deposits of other banks

Since the above-mentioned balance sheet accounts are identical in nature, their definitions are provided in a generalized form.

Definition of the account: Interest expenses on accounts opened by other banks in this bank, as well as interest expenses arising from overdrafts in the correspondent account of the bank in other banks — Nostro, overdraft are accounted for.

The amount of paid interest, as well as the amount of calculated interest expenses payable to other banks, is reflected in the debit of the account.

The amount of refund of incorrectly calculated and/or paid interest, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

52600 Interest expenses on unpaid acceptances of the bank

52601 Interest expenses on unpaid acceptances — Local

52606 Interest expenses on unpaid acceptances — Foreign

Since the above-mentioned balance sheet accounts are identical in nature, their definitions are provided in a generalized form.

Definition of the account: Interest expenses on unpaid acceptances made by or on the order of the bank are accounted for.

The amount of paid interest, as well as the amount of calculated interest expenses payable on the bank's unpaid acceptances, is reflected in the debit of the account.

The amount of refund of incorrectly calculated and/or paid interest, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

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

Since the above-mentioned balance sheet accounts are identical in nature, their definitions are provided in a generalized form.

Definition of the account: The bank's interest expenses on loans (other operations that are loans in substance) obtained from customers or other banks are accounted for.

The amount of paid interest, as well as the amount of calculated interest expenses payable on loans, is reflected in the debit of the account.

The amount of refund of incorrectly calculated or paid interest, as well as the amount transferred to account 31206 as the bank's financial result at the end of the reporting year, is reflected in the credit of the account.

54198 Interest expenses on leasing obtained from other banks

54199 Interest expenses on leasing obtained from other lessors

Since the above-mentioned balance sheet accounts are identical in nature, their definitions are provided in a generalized form.

Definition of the account: Interest expenses on leasing are accounted for.

The amount of calculated interest expenses payable according to the leasing schedule is reflected in the debit of the account.

The amount of refund of incorrectly calculated interest, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

54200 Interest expenses on issued securities

54202 Interest expenses on issued bonds

Definition of the account: Interest expenses on bonds issued by the bank are accounted for.

The amount of paid interest, amounts of discount amortization, as well as the amount of calculated interest expenses payable on the bank's issued securities, is reflected in the debit of the account.

The amount of incorrectly calculated interest on bonds, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is written off from the account.

54204 Interest expenses on issued savings certificates

54206 Interest expenses on issued deposit certificates

Since the above-mentioned balance sheet accounts are identical in nature, their definitions are provided in a generalized form.

Definition of the account: Interest expenses on savings and deposit certificates issued by the bank are accounted for.

The amount of paid interest, as well as the amount of calculated interest expenses payable on issued securities, is reflected in the debit of the account.

The amount of refund of incorrectly calculated or paid interest, as well as the amount transferred to balance sheet account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

54208 Interest expenses on issued promissory notes

54210 Interest expenses on other issued securities

Since the above-mentioned balance sheet accounts are identical in nature, their definitions are provided in a generalized form.

Definition of the account: Interest expenses on promissory notes and other securities issued by the bank are accounted for.

The amount of paid interest, amounts of discount amortization, as well as the amount of calculated interest expenses payable on the bank's issued securities, is reflected in the debit of the account.

The amount of incorrectly calculated interest on bonds, as well as the amount transferred to account 31206 as the bank's financial result at the end of the reporting year, is written off from the account.

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 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.

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 dated June 16, 2025 No. 12/10 (registration number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

54316 Interest expenses on securities sold to private enterprises, economic associations and companies under REPO transactions

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

Since the above-mentioned balance sheet accounts are identical in nature, their definitions are provided in a generalized form.

Definition of the account: Interest expenses on REPO transactions (agreements on transactions with securities with a condition of repurchase) are accounted for.

The amount of interest expenses incurred by the bank is reflected in the debit of the account.

The amount of refund of incorrectly reflected expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

54900 Other interest expenses

54902 Other interest expenses

Definition of the account: Interest expenses not falling into the above-defined group of accounts are accounted for.

The amount of paid interest, as well as the amount of calculated interest expenses payable on other liabilities, is reflected in the debit of the account.

The amount of refund of incorrectly calculated and/or paid interest, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

54904 Interest expenses on resources obtained from the Head Office/Branch

Definition of the account: Interest expenses on resources obtained from the Head Office/Branch are accounted for.

The amount of calculated interest expenses payable on resources obtained from the Head Office/Branch is reflected in the debit of the account.

The amount of refund of incorrectly calculated and/or paid interest, as well as the amount transferred to account 31206 as the financial result at the end of the fiscal year, is reflected in the credit of the account.

See previous edition.

54908 Interest expenses on derivative instruments

Definition of the account: Interest expenses on derivative instruments are accounted for.

The amount of calculated interest expenses payable on derivative instruments is reflected in the debit of the account.

The amount of refund of incorrectly calculated and/or paid interest, as well as the amount transferred to account 31206 as the financial result at the end of the financial reporting year, is reflected in the credit of the account.

(54908 position was added 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)

55100 Non-interest expenses

55102 Service and brokerage expenses payable to the Central Bank

Definition of the account: Bank expenses for services provided by the Central Bank are accounted for.

The amount of expenses incurred for services provided by the Central Bank is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55106 Service and brokerage expenses payable to other banks

Definition of the account: Bank expenses for services provided by other banks are accounted for.

The amount of expenses incurred for services provided by other banks is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55110 Brokerage expenses and expenses for services — Securities

Definition of the account: Bank's expenses for services provided by brokers in the bank's operations with securities (brokerage, brokerage premiums, etc. in the sale of securities) are accounted for.

The amount of expenses incurred for services provided by brokers is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55114 Brokerage expenses and expenses for services — Accounts for the sale of precious metals, stones and coins

Definition of the account: Bank's expenses for services provided by brokers in the bank's operations with precious metals, stones and coins (brokerage, brokerage premiums, etc. in the sale of precious metals) are accounted for.

The amount of expenses incurred for services provided by brokers is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55122 Brokerage expenses and expenses for services — Purchased promissory notes

Definition of the account: Bank's expenses for services provided by brokers in the bank's operations with promissory notes (brokerage, brokerage premiums, etc. in the sale of securities) are accounted for.

The amount of expenses incurred for services provided by brokers is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55126 Brokerage expenses and expenses for services — Letters of credit and acceptances

Definition of the account: Bank's expenses for services provided for opening letters of credit and granting acceptances are accounted for.

The amount of expenses paid by the bank for services provided for letters of credit and acceptances is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55130 Overdraft expenses

Definition of the account: Expenses incurred for services related to overdrafts provided by other banks are accounted for.

The amount of expenses paid by the bank for services on overdrafts is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55134 Brokerage expenses on loans

Definition of the account: The bank's brokerage expenses are accounted for, taking into account the formalization and services provided for loans provided to the bank (financial leasing and other operations that are loans in substance).

The amount of expenses incurred by the bank on provided loans is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55138 Expenses on loan liabilities

Definition of the account: The bank's expenses for reserving credit lines in other banks are accounted for.

The amount of expenses paid by the bank for reserving credit lines in other banks is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount to be transferred in the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55142 Management expenses

Definition of the account: The bank's expenses for obtained information, advice and management services, as well as the bank's expenses for queries of the National Information Base of Depositors of the Bank are accounted for.

The amount of expenses paid by the bank for management is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55146 Expenses related to participation in syndicated loans

Definition of the account: The bank's expenses related to its participation in syndicated loans, where it is not the lead underwriter (guarantor), are accounted for.

The amount of expenses incurred by the bank as a result of its participation in syndicated loans is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55150 Brokerage expenses — Local

Definition of the account: The bank's brokerage expenses incurred for services provided by other banks in making local payments initiated by this bank are accounted for.

The amount of expenses incurred by the bank in making local payments is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55154 Brokerage expenses — Foreign

Definition of the account: The bank's brokerage expenses incurred for services provided by other banks in making foreign payments initiated by this bank are accounted for.

The amount of expenses incurred by the bank in making foreign payments is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55158 Expenses for carrying out collection operations and brokerage expenses

Definition of the account: The bank's expenses incurred for services provided in its collection operations are accounted for.

The amount of expenses incurred by the bank in its collection operations is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55162 Expenses for guarantee and surety operations and brokerage expenses

Definition of the account: The bank's expenses incurred for its provided guarantees and sureties are accounted for.

The amount of expenses incurred by the bank in carrying out guarantee and surety operations is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

See previous edition.

55170 Software expenses

Definition of the account: The bank's expenses for operating and technical support services of automated banking systems (ABS) and other software modules are accounted for.

The amount of expenses incurred by the bank for operating and technical support services of ABS and other software modules is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

(3rd chapter was supplemented with position 55170 based on 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)

55195 Other brokerage and service expenses

Definition of the account: Accounting for service and brokerage expenses not falling into the above-defined group of accounts (collection, email services, etc.) is carried out.

The amount of expenses incurred by the bank is reflected in the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55300 Losses incurred in foreign currencies

55302 Losses incurred in foreign currencies on "Spot" transactions

55304 Losses from revaluation of currency balances

55306 Losses incurred in foreign currencies on transactions with derivative instruments

Since the above-mentioned balance sheet accounts are identical in nature, their definitions are provided in a generalized form.

Definition of the account: The bank's losses on Spot/Forward/Option/Futures transactions are accounted for. Losses are determined after revaluation of account balances by the date of preparation of the balance sheet report within the established period.

The amount of losses incurred as a result of transactions concluded in foreign currency is reflected in the debit of the account.

The amount of decrease in losses as a result of positive revaluation, the amount of refund of incorrectly calculated losses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55600 Losses from commercial operations

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

Definition of the account: The bank's losses from commercial operations on precious metals, stones and coins are accounted for.

The amount of losses incurred by the bank from commercial operations on precious metals, stones and coins is reflected in the debit of the account.

The amount of write-off of incorrectly reflected losses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

55610 Losses from changes in fair value of securities evaluated at fair value through other comprehensive income

55614 Losses from changes in fair value of securities evaluated at fair value through profit or loss

Since the above-mentioned balance sheet accounts are identical in nature, their definitions are provided in a generalized form.

Definition of the account: The bank's losses from changes in fair value of trading securities are accounted for.

The debit side of the account reflects the amount of decrease in the actual value of the bank's trading securities.

The credit side of the account reflects the amount of write-off of incorrectly reflected losses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

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

55702 Losses from investments in dependent economic societies — Financial Institutions

55706 Losses from investments in dependent economic societies — Others

55710 Losses from investments in joint ventures — Financial Institutions

55714 Losses from investments in joint ventures — Others

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for losses arising from the sale or disposal of investments, as well as from the reduction of the investment amount resulting from the acceptance of the share of losses of economic societies.

The debit side of the account reflects the amount of losses arising from the sale or disposal of investments, as well as from the reduction of the investment amount resulting from the acceptance of the share of losses of economic societies and joint ventures.

The credit side of the account reflects the amount of write-off of incorrectly reflected losses, as well as the amount of losses transferred to account 31206 as the bank's financial result at the end of the reporting year.

55718 Losses from investments in branch economic societies — Financial Institutions

55722 Losses from investments in branch economic societies — Others

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for losses arising from the sale or disposal of investments in branch economic societies.

The debit side of the account reflects the amount of losses arising from the sale or disposal of investments in branch economic societies.

The credit side of the account reflects the amount of reversal of incorrectly recorded losses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

55800 Losses from investments

55804 Losses from the sale or disposal of securities measured at fair value through other comprehensive income

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

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for losses arising from the sale or disposal of securities measured at fair value through other comprehensive income and securities measured at amortized cost.

The debit side of the account reflects the amount of losses incurred by the bank on investments.

The credit side of the account reflects the amount of reversal of incorrectly recorded losses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

55900 Other non-interest expenses

55902 Losses from the sale or disposal of bank fixed assets

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

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for losses incurred from the sale or disposal of fixed assets and other private property.

The debit side of the account reflects the amount of losses incurred from the sale or disposal of fixed assets and other private property.

The credit side of the account reflects the amount of reversal of incorrectly recorded losses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

55995 Other non-interest expenses

Definition of the account: Accounting is maintained for non-interest expenses that do not correspond to the categories of accounts defined above.

The debit side of the account reflects the amount of incurred non-interest expenses that do not correspond to the categories of accounts defined above.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the reporting year.

56100 Salaries of bank staff and other expenses incurred for them

56102 Salaries

Definition of the account: Accounting is maintained for labor salaries of staff (performed under labor contracts and civil-law nature contracts), work performed outside working hours, work on rest and holiday days, bonus payments (for monthly work, results of performed special work, and others), expenses for long service and other payments of the bank in accordance with the bank's regulations and legislation.

The debit side of the account reflects the amount of expenses incurred for salaries.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56106 Benefits for bank staff

Definition of the account: Accounting is maintained for expenses incurred by the bank for benefits granted to its staff, i.e., bonus payments (year-end bonuses, additional pay for long service and seniority, bonuses for holidays and anniversaries, etc.), payments for staff training, as well as their scholarships, the value of valuable gifts given to employees, and amounts paid by the bank in accordance with the bank's regulations and legislation for payments collected from individuals.

The debit side of the account reflects the amount of expenses incurred for staff benefits.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56108 Bonuses for senior management

Definition of the account: Accounting is maintained for expenses related (including those of a reimbursement nature) to bonuses paid to senior management (members of the Bank Council and Board, and other persons with authority to make management decisions) in accordance with legislation and bank interests.

The debit side of the account reflects the amount of expenses incurred related to bonuses paid to senior management.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56110 Expenses for medical and dental services and hospital treatment

Definition of the account: Accounting is maintained for expenses incurred by the bank for providing outpatient or inpatient medical and dental services to bank staff, as well as the value of full or partial payments for vouchers to health camps, sanatorium-resort institutions, and others in the established manner for them and their children.

The debit side of the account reflects the amount of expenses for providing medical and dental services and hospital treatment.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56114 Contributions to social insurance

Definition of the account: Accounting is maintained for voluntary contributions paid to non-state pension funds in accordance with legislation, allocations from the bank's wage fund (WOF) to the non-budgetary Pension Fund, and bank expenses for social tax.

The debit side of the account reflects the amount of expenses incurred for social insurance.

The credit side of the account reflects the amount of reversal of incorrectly or excessively paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56118 Social protection

Definition of the account: Accounting is maintained for severance pay (allowances) and compensation payments granted by the bank at the time of early termination of the labor contract in cases specified by legislation, as well as pension payments (child pensions granted until the age of majority established by legislation, and others), material aid payments, and other payments in accordance with legislation and the bank's regulations.

The debit side of the account reflects the amount of expenses incurred for social protection.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56122 Contributions to the State Fund for Employment Assistance and other funds

Definition of the account: Accounting is maintained for bank allocations to the State Fund for Employment Assistance, the Social Insurance Budget of the Council of the Trade Unions Federation, and other funds, as well as contributions for health and other voluntary and mandatory insurance of bank staff in accordance with legislative acts.

The debit side of the account reflects the amounts of allocations made to the State Fund for Employment Assistance and other funds.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount closed to account 31206 as the financial result at the end of the fiscal year.

56195 Other expenses incurred for bank staff

Definition of the account: Accounting is maintained for payments to staff that do not correspond to the accounts defined above (payments for activities in circles, clubs, subscriptions to newspapers and magazines, amounts of travel and authorized expenses paid in excess of the norms established by legislation, and others).

The debit side of the account reflects the amount of incurred payments that do not correspond to the categories defined above.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56200 Rent and maintenance

56202 Rent payment

56206 Water

56210 Electricity and heating

56214 Repair and maintenance

56218 Security services

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for expenses related to rented premises, guards composed of employees working on a contractual basis who are not considered bank staff, security and alarm systems, repairs, storage of the bank building, furniture, vehicles, and other equipment, as well as payments for the bank's water, electricity, heating networks, and other utility services.

The debit side of the account reflects the amount of expenses incurred and paid for rent and maintenance.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56300 Business trip and transport expenses

56302 Business trip expenses

56306 Living expenses

56310 Freight expenses

56314 Fuel

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for expenses related to bank staff business trips (transport (business trip expenses), hotel services (other services for living) within the value and limit, freight (moving equipment and other property between bank offices), fuel expenses for private and rented vehicles, as well as expenses for bank staff's personal cars used for business trips in accordance with the established procedure).

The debit side of the account reflects the amount of expenses incurred for business trips and transport.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56400 Administrative expenses

56402 Advertising and announcement expenses

56406 Stationery, office, and other items expenses

56410 Post, telephone, fax

56414 Expenses for document stamps

56418 Expenses for books, newspapers, and other periodical publications

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for expenses related to the bank's advertising and announcements through newspapers, radio, television, and other information media, blanks, stationery and office supplies, post and document stamps, telephone and fax, usage of other communication channels for transmitting information (SWIFT, Internet, telex, etc.), as well as expenses for periodical publications and electronic billboards ("Norma" system, etc.).

The debit side of the account reflects the amounts paid for administrative expenses.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56500 Representation and charity

56502 Representation and entertainment events

Definition of the account: Accounting is maintained for expenses incurred by the bank for representation and entertainment events that allow for the direct position (prestige) and development of its business, as well as for presentation event expenses.

The debit side of the account reflects the amount of expenses incurred for representation, entertainment, and presentation events.

The credit side of the account reflects the amount of reversal of incorrectly incurred expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56506 Membership fees

Definition of the account: Accounting is maintained for expenses incurred by banks for paying membership fees to clubs, associations, social, and other organizations.

The debit side of the account reflects the amount of expenses paid for membership fees.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56510 Donations and charity

Definition of the account: Accounting is maintained for the bank's donation expenses, deposits in charity funds and other non-profit organizations, as well as expenses incurred for damages from natural disasters.

The debit side of the account reflects the amount of expenses incurred for donations and charity.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56600 Depreciation expenses

56602 Depreciation — Bank building, structures, and other buildings

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 objects

56630 Depreciation — Fixed assets in storage

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for depreciation expenses calculated for fixed assets, intangible assets, and investments in real estate by the bank.

The debit side of the account reflects the calculated depreciation amount.

The credit side of the account reflects the reversal of incorrectly calculated depreciation amounts, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56700 Insurance, taxes, and other expenses

56702 Payments for legal and audit services

56706 Payments for consulting services

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for expense payments for legal, audit, and consulting services provided by contracted lawyers and other firms.

The debit side of the account reflects the amount of expenses incurred for legal and consulting services.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56710 Insurance

Definition of the account: Accounting is maintained for expenses incurred by the bank for insuring its property, fire insurance, and other types of insurance related to its activities.

The debit side of the account reflects the amount of expenses incurred for insurance.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56714 Taxes (excluding profit tax) and licenses

Definition of the account: Accounting is maintained for the bank's expenses for taxes and fees such as property tax, allocations to the Pension Fund, and other taxes (excluding profit tax), as well as expenses for obtaining bank licenses.

The debit side of the account reflects the amount of paid taxes and licenses.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount closed to account 31206 as the financial result at the end of the fiscal year.

56718 Fines and penalties

Definition of the account: Accounting is maintained for expenses incurred by the bank for penalties and fines imposed on it based on current legislation and rules.

The debit side of the account reflects the amount of paid fines and penalties.

The credit side of the account reflects the amount of reversal of incorrectly paid fines and penalties, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56722 Expenses related to court proceedings/acquisition of assets

Definition of the account: Accounting is maintained for the bank's expenses related to court proceedings, as well as expenses for formalizing assets in the bank's name.

The debit side of the account reflects the amount of expenses incurred for court proceedings and for acquiring assets.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56795 Other operating expenses

Definition of the account: Accounting is maintained for expenses that do not correspond to the categories defined above.

The debit side of the account reflects the amount of paid expenses that do not correspond to the categories defined above.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56800 Assessment of possible losses

56802 Assessment of possible losses — Loans

56803 Assessment of possible losses — Investment loans

56804 Assessment of possible losses — Accounts receivable from other banks

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

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

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

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 transactions

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

56828 Assessment of possible losses — Investments in dependent economic societies, joint ventures, and branch economic 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 receivable (Position 56839 was included based on the Decision 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), registered on 25.04.2023, No. 10/23/3336-1/0225)

56840 Assessment of possible losses — Accrued non-interest income

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

56895 Assessment of possible losses — Other assets

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for the assessment of possible losses on the bank's assets.

The debit side of the account reflects the amount of assessment of possible losses on the bank's assets.

The credit side of the account reflects the reversal amount of the assessment of possible losses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year.

56900 Assessment of profit tax

56902 Assessment of profit tax

Definition of the account: Accounting is maintained for bank expenses related to taxes calculated on the profit received by the bank (profit tax, tax for the development of social infrastructure, and other similar taxes).

The debit side of the account reflects the amount of expenses calculated for profit tax.

The amount of refund of taxes incorrectly calculated in the credit of the account, as well as the amount transferred to account 31206 as a financial result at the end of the fiscal year, is reflected.

See previous edition.

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

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

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

57705 Reserve expenses for other standard classified assets

57707 Reserve expenses for items in off-balance sheet accounts classified as standard

Since the above balance sheet accounts are identical in their nature, their definition is provided in a generalized manner.

Definition of the account: The account is used to account for reserve expenses for loans, leasing, and factoring, interest and brokerage fees on assets, other assets, and items in off-balance sheet accounts classified as standard by the bank.

The amount of reserve expenses for loans, leasing, and factoring, interest and brokerage fees on assets, other assets, and items in off-balance sheet accounts classified as standard by the bank is reflected in the debit of the account.

The amount of refund of reserve expenses for loans, leasing, and factoring, interest and brokerage fees on assets, other assets, and items in off-balance sheet accounts classified as standard by the bank, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year, is reflected in the credit of the account.

(Positions 57700, 57701, 57703, 57705, and 57707 were introduced on the basis of the Decision 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 banknotes and coins accepted for expertise

90141 Banknotes, coins, and other valuables accepted for expertise

Definition of the account: Accounting is maintained for banknotes, coins, and other valuables accepted for expertise by bank cashiers based on customer applications, in accordance with the normative legal acts of the Central Bank. Banknotes and coins accepted for expertise are accounted for at their nominal value, and other valuables are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96303 is used.

The amount of banknotes, coins, and other valuables accepted for expertise is reflected in the debit of the account.

The amount of banknotes, coins, and other valuables accepted for expertise, sent to the Head Office/Regional Directorates of the Central Bank, is reflected in the credit of the account.

Analytical accounting is carried out in separate personal accounts.

90143 In-transit banknotes, coins, and other valuables accepted for expertise

Definition of the account: Accounting is maintained for in-transit banknotes, coins, and other valuables accepted for expertise, sent to the Head Office/Regional Directorates of the Central Bank. Banknotes and coins accepted for expertise in transit are accounted for at their nominal value, and other valuables are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96303 is used.

The amount of in-transit banknotes, coins, and other valuables accepted for expertise, sent to the Head Office/Regional Directorates of the Central Bank, is reflected in the debit of the account.

The amount of banknotes, coins, and other valuables accepted for expertise, accepted by the Head Office/Regional Directorates of the Central Bank, and written off after the acceptance is approved, is reflected in the credit of the account.

Analytical accounting is carried out in separate personal accounts.

90145 Unfit banknotes and coins

Definition of the account: Accounting is maintained for banknotes and coins recognized as unfit by bank cashiers, in accordance with the normative legal acts of the Central Bank. Unfit banknotes and coins are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96303 is used.

Banknotes and coins recognized as unfit by bank cashiers are reflected in the debit of the account.

Unfit banknotes and coins sent to the Regional Directorate of the Central Bank are reflected in the credit of the account.

Analytical accounting is carried out in one personal account.

90147 In-transit unfit banknotes and coins

Definition of the account: In-transit unfit banknotes and coins sent for destruction to the Regional Directorate of the Central Bank are reflected. For this account, off-balance sheet counter-account 96303 is used.

In-transit unfit banknotes and coins sent for destruction to the Regional Directorate of the Central Bank are reflected in the debit of the account.

The write-off of unfit banknotes and coins based on confirmation documents regarding their acceptance by the Regional Directorate of the Central Bank is reflected in the credit of the account.

Analytical accounting is carried out in one personal account.

90300 Securities Blanks and Unregistered Securities

90303 Blanks of State Securities

Definition of the account: Accounting is maintained for blanks of bonds and other state securities obtained by the bank for distribution (sale to first owners), as well as for blanks of bonds and other securities paid by the bank and required to be destroyed or handed over to issuers according to the issuers' instructions. Securities blanks obtained for distribution (sale) are accounted for at their nominal value. Paid securities blanks are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96305 is used.

The value of bonds and blanks of other state securities obtained by the bank for sale (distribution), as well as paid according to the issuers' instructions, is reflected in the debit of the account.

The value of bonds and blanks of other state securities sold (distributed) or returned to issuers, as well as those issued on a clearing basis, is reflected in the credit of the account. In addition, this account is credited with the amount of blanks of destroyed or paid securities handed over to issuers.

Analytical accounting is carried out in personal accounts according to the types of securities and issuers.

90305 Blanks of Central Bank Securities

Definition of the account: Accounting is maintained for blanks of bonds and securities of the Central Bank obtained by the bank for distribution (sale to first owners), as well as for blanks of bonds and other securities paid by the bank and required to be destroyed or handed over to issuers according to the issuers' instructions. Securities blanks obtained for distribution (sale) are accounted for at their nominal value. Paid securities blanks are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96307 is used.

The value of blanks of bonds and securities of the Central Bank obtained by the bank for sale (distribution), as well as paid according to the issuers' instructions, is reflected in the debit of the account.

The value of blanks of bonds and other state securities of the Central Bank sold (distributed) or returned to issuers, as well as those issued on a clearing basis, is reflected in the credit of the account. In addition, this account is credited with the amount of blanks of destroyed or paid securities handed over to issuers.

Analytical accounting is carried out in personal accounts according to the types of securities and issuers.

90317 Blanks of Securities of Other Organizations and Institutions

Definition of the account: Accounting is maintained for blanks of securities (including lottery tickets) of non-state organizations obtained by the bank for distribution (sale to the first owner), as well as for blanks of securities of non-state organizations paid by the bank and required to be destroyed or handed over to issuers according to the issuers' instructions. Blanks of securities obtained for sale are accounted for at their nominal value. Paid securities blanks are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96315 is used.

The values of blanks of securities of non-state organizations obtained by the bank for sale (distribution), as well as paid by the bank according to the issuers' instructions, are reflected in the debit of the account.

The value of blanks of other securities of non-state organizations sold (distributed) or returned to issuers, as well as those issued on a clearing basis, is reflected in the credit of the account. In addition, this account is credited with the amount of blanks of destroyed or paid securities handed over to issuers.

Analytical accounting is carried out in personal accounts according to the types of securities and issuers.

90327 Blanks of the Bank's Securities

Definition of the account: Accounting is maintained for the bank's securities kept until issuance, as well as for securities repurchased for redemption (payment) or withdrawal from circulation. In addition, accounting is maintained for blanks of private securities that are unusable and must be destroyed. Blanks of the bank's securities, as well as blanks of securities repurchased for redemption (payment) or withdrawal from circulation, are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96314 is used.

The value of blanks of securities obtained from the printing house or head office that must be destroyed, as well as the value of securities repurchased by the bank for redemption (payment) or withdrawal from circulation, is reflected in the debit of the account.

The value of blanks of securities sold (distributed) or issued on a clearing basis is reflected in the credit of the account. In addition, this account is credited with the amount of blanks of destroyed securities.

Analytical accounting is carried out in separate personal accounts according to the type of securities.

90329 The Bank's Unregistered Securities

Definition of the account: Accounting is maintained for the bank's private unregistered securities kept until issuance, as well as for those repurchased for redemption (payment) or withdrawal from circulation. The bank's private unregistered securities repurchased for redemption (payment) or withdrawal from circulation are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96314 is used.

The value of the bank's unregistered securities kept until issuance, as well as the value of unregistered securities repurchased by the bank for redemption (payment) or withdrawal from circulation, reflected at a conditional valuation of "1 sum per piece", is reflected in the debit of the account.

The value of the bank's sold (distributed) unregistered securities is reflected in the credit of the account. In addition, this account is credited with the conditional valuation of "1 sum per piece" of unregistered securities that have been redeemed (paid) or withdrawn from circulation.

Analytical accounting is carried out in separate personal accounts according to the type of unregistered securities.

90337 The Bank's Purchased Securities

Definition of the account: Accounting is maintained for the bank's private securities purchased by the bank for resale until the redemption (payment) date. For this account, off-balance sheet counter-account 96314 is used.

The nominal value of the bank's own securities repurchased by the bank is reflected in the debit of the account.

The nominal value of the bank's own securities resold by the bank is reflected in the credit of the account.

Analytical accounting is carried out in separate personal accounts according to the type of securities.

90400 The Bank's Bank Cards, Terminals, ATMs, and Info-Kiosks

90402 Bank Cards of Physical Persons Issued by the Bank

Definition of the account: Accounting is maintained for bank cards of physical persons issued by the bank. Bank cards of physical persons issued by the bank are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96311 is used.

The value of bank cards of physical persons issued by the bank at a conditional valuation of "1 sum per piece" is reflected in the debit of the account.

The value of bank cards of physical persons withdrawn from circulation or destroyed in the prescribed manner at a conditional valuation of "1 sum per piece" is reflected in the credit of the account.

Analytical accounting is carried out in one personal account.

90404 Corporate Bank Cards of Legal Entities Issued by the Bank

Definition of the account: Accounting is maintained for corporate bank cards of legal entities issued by the bank. Corporate bank cards of legal entities issued by the bank are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96311 is used.

The value of corporate bank cards of legal entities issued by the bank at a conditional valuation of "1 sum per piece" is reflected in the debit of the account.

The value of corporate bank cards of legal entities withdrawn from circulation or destroyed in the prescribed manner at a conditional valuation of "1 sum per piece" is reflected in the credit of the account. Analytical accounting is carried out in one personal account.

90406 Corporate Bank Cards of Individual Entrepreneurs Issued by the Bank

Definition of the account: Accounting is maintained for corporate bank cards of individual entrepreneurs issued by the bank. Corporate bank cards of individual entrepreneurs issued by the bank are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96311 is used.

The value of corporate bank cards of individual entrepreneurs issued by the bank at a conditional valuation of "1 sum per piece" is reflected in the debit of the account.

The value of corporate bank cards of individual entrepreneurs withdrawn from circulation or destroyed in the prescribed manner at a conditional valuation of "1 sum per piece" is reflected in the credit of the account.

Analytical accounting is carried out in one personal account.

90410 Terminals Installed by the Bank

Definition of the account: Accounting is maintained for terminals installed by the bank. Terminals installed by the bank are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96313 is used.

The value of terminals installed by the bank at a conditional valuation of "1 sum per piece" is reflected in the debit of the account.

The value of terminals withdrawn from circulation or destroyed in the prescribed manner at a conditional valuation of "1 sum per piece" is reflected in the credit of the account.

Analytical accounting is carried out in one personal account.

90412 ATMs Installed by the Bank

Definition of the account: Accounting is maintained for ATMs installed by the bank. ATMs installed by the bank are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96313 is used.

The value of ATMs installed by the bank at a conditional valuation of "1 sum per piece" is reflected in the debit of the account.

The value of ATMs withdrawn from circulation or destroyed in the prescribed manner at a conditional valuation of "1 sum per piece" is reflected in the credit of the account.

Analytical accounting is carried out in one personal account.

90414 Info-Kiosks Installed by the Bank

Definition of the account: Accounting is maintained for info-kiosks installed by the bank. Info-kiosks installed by the bank are accounted for at a conditional valuation of "1 sum per piece". For this account, off-balance sheet counter-account 96313 is used.

The value of info-kiosks installed by the bank at a conditional valuation of "1 sum per piece" is reflected in the debit of the account.

The value of info-kiosks withdrawn from circulation or destroyed in the prescribed manner at a conditional valuation of "1 sum per piece" is reflected in the credit of the account.

Analytical accounting is carried out in one personal account.

90900 Trade Financing

90908 Covered Letter of Credit Opened in Banks by the Payer

Definition of the account: Accounting is maintained at the bank-issuer for covered letters of credit that transfer funds to the control of the supplier's bank from the payer's own funds or from a credit granted to them, ensuring the bank-issuer's obligations throughout the entire validity period of the letter of credit. For this account, off-balance sheet counter-account 96308 is used.

The letter of credit amount is reflected in the debit of the account.

The paid letter of credit amount, as well as the refunded amount for the unused part, the reduction amount of the letter of credit, or the amount of the cancelled letter of credit, is reflected in the credit of the account.

Analytical accounting is carried out in separate personal accounts for each letter of credit.

90909 Unpaid Letters of Credit Related to Imports with Drafts Paid to the Presenter

Definition of the account: Accounting is maintained for letters of credit presented to the presenter against drafts drawn in favor of foreign beneficiaries (exporters) for settlement on the import of goods and services from abroad, based on the importer's instructions. For this account, off-balance sheet counter-account 96309 is used.

The amount of the opened letter of credit is reflected in the debit of the account.

The payment amount under the letter of credit based on drafts presented to the presenter and accepted by the importer's bank, as well as the refunded amount for the unused part, the reduction amount of the letter of credit, or the amount of cancelled letters of credit, is reflected in the credit of the account.

Analytical accounting is carried out in separate personal accounts for each letter of credit.

90916 Unpaid Letters of Credit Related to Imports Against Time Drafts

Definition of the account: Accounting is maintained for letters of credit related to imports opened on the basis of financial credit for the supplier or against time drafts. For this account, off-balance sheet counter-account 96309 is used.

The letter of credit amount is reflected in the debit of the account.

The payment amount under the letter of credit based on drafts accepted by the importer's bank, as well as the refunded amount for the unused part, the reduction amount of the letter of credit, or the amount of cancelled letters of credit, is reflected in the credit of the account.

Analytical accounting is carried out in separate personal accounts for each letter of credit.

90923 Extended Letters of Credit — Foreign

Definition of the account: Accounting is maintained for foreign letters of credit opened with the intention of carrying out settlements for the import of goods or services in installments over a certain period. Extended foreign letters of credit are usually opened for a period of more than one year. This type of credit is issued in large amounts and is paid in installments over a certain period. For this account, off-balance sheet counter-account 96309 is used.

The letter of credit amount is reflected in the debit of the account.

The payment amount under the letter of credit based on drafts accepted by the importer's bank, as well as the refunded amount for the unused part, the reduction amount of the letter of credit, or the amount of cancelled letters of credit, is reflected in the credit of the account.

Analytical accounting is carried out in separate personal accounts for each letter of credit.

90930 Extended Letters of Credit — Local

Definition of the account: Accounting is maintained for letters of credit opened with the intention of carrying out settlements related to local goods and services in installments over a certain period. Extended local letters of credit are usually opened for a period of more than one year. This type of credit is issued in large amounts and is paid in installments over a certain period. For this account, off-balance sheet counter-account 96309 is used.

The letter of credit amount is reflected in the debit of the account.

The payment amount under the letter of credit based on drafts accepted by the payer's bank, as well as the refunded amount for the unused part, the reduction amount of the letter of credit, or the amount of cancelled letters of credit, is reflected in the credit of the account.

Analytical accounting is carried out in separate personal accounts for each letter of credit.

90937 Revolving Letters of Credit — Foreign

Definition of the account: Accounting is maintained for revolving letters of credit. (A revolving letter of credit is one where the issuing bank undertakes to restore the initial amount after the letter of credit has been used.) According to the rules, revolving letters of credit are opened for a period of one year and more than one year. For this account, off-balance sheet counter-account 96309 is used.

The letter of credit amount and the amount of the used part of the restored letter of credit are reflected in the debit of the account.

The payment amount under the letter of credit, as well as the refunded amount for the unused part, the reduction amount of the letter of credit, or the amount of cancelled letters of credit, is reflected in the credit of the account.

Analytical accounting is carried out in separate personal accounts for each letter of credit.

90944 Reserve Letters of Credit — Foreign

Definition of the account: Accounting is maintained for letters of credit opened in favor of foreign beneficiaries, not related to the movement of goods. A letter of credit (business) operation is opened as a guarantee for the performance of transactions. For this account, off-balance sheet counter-account 96309 is used.

The letter of credit amount is reflected in the debit of the account.

The amount of payments under the letter of credit, as well as the returned amount for the unused part, the reduction amount of the letter of credit, or the amount of cancelled letters of credit is reflected in the credit of the account.

Analytical accounting is carried out for each letter of credit in separate personal accounts.

90951 Reserve Letters of Credit — Local

Definition of the account: accounting is maintained for letters of credit opened for the benefit of local beneficiaries that are not related to the movement of goods. A letter of credit (commercial) operation is opened as a guarantee for the performance of business operations. For this account, 96309 is an off-balance sheet counter-account.

The amount of the letter of credit is reflected in the debit of the account.

The amount of payments under the letter of credit, as well as the returned amount for the unused part, the reduction amount of the letter of credit, or the amount of cancelled letters of credit is reflected in the credit of the account.

Analytical accounting is carried out for each letter of credit in separate personal accounts.

90955 Confirmed Import-Related Letters of Credit

Definition of the account: accounting is maintained for letters of credit opened by the importer's bank for the benefit of the product supplier and confirmed by the importer's bank at the request of the issuing bank. With this, the confirming bank assumes all liabilities associated with this letter of credit. For this account, 96309 is an off-balance sheet counter-account.

The amount of the letter of credit is reflected in the debit of the account.

The amount of the paid letter of credit, as well as the returned amount for the unused part, the reduction amount of the letter of credit, or the amount of cancelled letters of credit is reflected in the credit of the account.

Analytical accounting is carried out for each letter of credit in separate personal accounts.

90958 Confirmed Export-Related Letters of Credit

Definition of the account: accounting is maintained for letters of credit received from foreign correspondent banks and confirmed by the exporter's bank, opened by foreign importers for the benefit of local exporters. The letter of credit is opened by the importer's foreign bank, and the local exporter requests confirmation of the letter of credit from the exporter's bank before shipping their goods. By confirming the letter of credit, the exporter's bank assumes all liabilities associated with this letter of credit. For this account, 96316 is an off-balance sheet counter-account.

The amount of the letter of credit is reflected in the debit of the account.

The amount of the paid letter of credit, as well as the returned amount after the expiration of the unused part, the reduction amount of the letter of credit, or the amount of cancelled letters of credit is reflected in the credit of the account.

Analytical accounting is carried out for each letter of credit in separate personal accounts.

90960 Advised Import-Related Letters of Credit

Definition of the account: accounting is maintained for the letter of credit opened by one of our bank's correspondent banks to another correspondent bank. In this case, our bank does not assume any liability for the execution of this letter of credit. For this account, 96316 is an off-balance sheet counter-account.

The amount of the letter of credit is reflected in the debit of the account.

The amount of the paid letter of credit, as well as the returned amount for the unused part, the reduction amount of the letter of credit, or the amount of cancelled letters of credit is reflected in the credit of the account.

Analytical accounting is carried out for each letter of credit in separate personal accounts.

90961 Advised Export-Related Letters of Credit

Definition of the account: accounting is maintained for letters of credit opened by the importer's bank for the benefit of the exporter and notified to the exporter's bank. Accounting for letters of credit is carried out at the exporter's bank. In this case, the exporter's bank does not assume any liability for the execution of this letter of credit. For this account, 96316 is an off-balance sheet counter-account.

The amount of the letter of credit is reflected in the debit of the account.

The amount of the paid letter of credit, as well as the returned amount for the unused part, the reduction amount of the letter of credit, or the amount of cancelled letters of credit is reflected in the credit of the account.

Analytical accounting is carried out for each letter of credit in separate personal accounts.

90962 Payment Documents Waiting for Payment Date

Definition of the account: accounting is maintained for payment documents waiting for the payment date (Cardotheca No. 1). For this account, 96319 is an off-balance sheet counter-account.

The amount of payment documents waiting for the payment date and/or the payer's acceptance (consent) is reflected in the debit of the account.

The amount of payment documents whose payment date has arrived is reflected in the credit of the account.

Analytical accounting is carried out for each customer in separate personal accounts.

90963 Unpaid Payment Documents

Definition of the account: accounting is maintained for unpaid payment documents due to the absence or insufficiency of funds in the payers' accounts, as well as other circumstances in accordance with legislation (when the account is seized, when the account is blocked, etc.) (Cardotheca No. 2). For this account, 96321 is an off-balance sheet counter-account.

The amount of unpaid payment documents is reflected in the debit of the account.

The amount of fully or partially paid documents, as well as the amount of returned payment documents resulting from refusal to accept, is reflected in the credit of the account.

Analytical accounting is carried out for each customer in separate personal accounts.

90965 Accepted (Internal) Bills of Exchange for Collection — Local

Definition of the account: accounting is maintained for local bills of exchange, drafts, or checks accepted for collection, as well as other payment documents. Payment documents are accounted for in this account until the payment date arrives. For this account, 96323 is an off-balance sheet counter-account.

The amount of local bills of exchange, drafts, or checks, as well as payment documents accepted for collection, is reflected in the debit of the account.

The amounts of fully or partially paid documents, as well as documents returned due to refusal of acceptance or transferred to the off-balance sheet account 90963, are reflected in the credit of the account. Analytical accounting is carried out for customers and by type of documents accepted for collection in separate personal accounts.

90966 Purchased Receivables — Factoring See previous edition.

Definition of the account: accounting is maintained for receivables purchased by the bank. For this account, 96331 is an off-balance sheet counter-account. (The second paragraph of position 90966 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registry number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642)

The full value of purchased receivables is reflected in the debit of the account.

Purchased receivables fully repaid by debtors are written off from the account in the credit.

Analytical accounting is carried out for each contract in separate personal accounts.

90969 Barter Contracts

Definition of the account: accounting is maintained for barter contracts concluded between bank clients and counterparties located outside the Republic of Uzbekistan based on mutual delivery of goods. For this account, 96317 is an off-balance sheet counter-account.

The total amount of the barter contract is reflected in the debit of the account.

The value of accepted goods and executed mandatory sales is reflected in the credit of the account.

Analytical accounting is carried out for each barter contract in separate personal accounts.

90971 Export Contracts

Definition of the account: accounting is maintained for export contracts concluded with the bank's clients. For this account, 96318 is an off-balance sheet counter-account.

The total amount of the export contract is reflected in the debit of the account.

The amount of income actually received into the enterprise's account under this contract is reflected in the credit of the account.

Analytical accounting is carried out for each export contract in separate personal accounts.

90972 Accepted (Internal) Bills of Exchange for Collection — Foreign

Definition of the account: accounting is maintained for bills of exchange, drafts, or checks, as well as other payment documents accepted for collection from foreign correspondents. Payment documents are accounted for in this account until the payment date arrives. For this account, 96323 is an off-balance sheet counter-account.

The amount of local bills of exchange, drafts, checks, and payment documents accepted for collection is reflected in the debit of the account.

The amount of accepted and paid documents, as well as documents receiving a negative reply regarding payment, is reflected in the credit of the account.

Analytical accounting is carried out for customers and by type of documents accepted for collection in separate personal accounts.

90979 Sent (External) Bills of Exchange for Collection — Local

Definition of the account: accounting is maintained for local bills of exchange, drafts, or checks, as well as other payment documents accepted from clients for collection and sent for receipt of payment or acceptance. For this account, 96330 is an off-balance sheet counter-account.

The amount of documents sent for collection is reflected in the debit of the account.

The amount of documents paid and/or accepted by the bank is reflected in the credit of the account.

Analytical accounting is carried out for customers and by type of documents sent for collection in separate personal accounts.

90986 Sent Bills of Exchange for Collection — Foreign

Definition of the account: accounting is maintained for commodity documents and drafts accepted by the bank from economic entities for collection operations sent abroad for receipt of payment on trade credit, as well as accepted drafts; except for drafts and bills sent abroad for payment secured by letters of credit, accepted drafts and bills located in foreign banks are also accounted for. For this account, 96330 is an off-balance sheet counter-account.

The amount of documents sent abroad for collection and accepted drafts is reflected in the debit of the account.

The amount of paid documents and/or documents accepted by foreign banks is reflected in the credit of the account.

Analytical accounting is carried out for each foreign correspondent bank, customer, and type of documents sent for collection in separate personal accounts.

90993 Guarantees and Sureties

Definition of the account: accounting is maintained for the nominal value of guarantees and sureties issued or confirmed by the bank for the benefit of clients, as well as bills of exchange guaranteed (avalized) by the bank from other issuers. For this account, 96337 is an off-balance sheet counter-account.

The amount of issued guarantees, as well as the nominal value of bills of exchange guaranteed by the bank from other issuers, is reflected in the debit of the account.

The amount of used guarantees, as well as unused guarantees destroyed upon expiration according to established procedure, and the nominal value of bills of exchange covered by other issuers guaranteed by the bank, is reflected in the credit of the account.

Analytical accounting is carried out for each guarantee, as well as by type and term of avalized bills of exchange in separate personal accounts.

91500 Interest and Commissions on Assets See previous edition.

91501 Definition of the account: accounting is maintained for accrued but uncollected interest on expired credits and leases, as well as credits and leases with extended terms and revised conditions, which have been written off from the balance sheet in accordance with established rules. At the same time, accrued but uncollected interest on overdue credits and leases, as well as credits and leases in the process of court or enforcement proceedings, is accounted for in this account. For this account, 96335 is an off-balance sheet counter-account. (Position 91501 was edited by the Resolution of the 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)

91503 Extended Interest on Given Credits and Leases

Definition of the account: accounting is maintained for accrued but uncollected interest on term credits and leases in accordance with Government resolutions. For this account, 96335 is an off-balance sheet counter-account.

The amount of accrued interest to be collected is reflected in the debit of the account.

Repaid and/or written-off amounts are reflected in the credit of the account.

Analytical accounting is carried out for each debtor in separate personal accounts depending on credit contracts. See previous edition.

91505 Commissions on Credits, Leases, Guarantees, and Bank Guarantees

Definition of the account: accounting is maintained for commissions, fines, and penalties related to credits, leases, guarantees, and bank guarantees. For this account, 96335 is an off-balance sheet counter-account.

The amount of overdue and/or accrued interest and commissions to be collected on credits, leases, guarantees, and bank guarantees is reflected in the debit of the account.

The amount of interest and commissions paid and/or written off on credits, leases, guarantees, and bank guarantees is reflected in the credit of the account.

Analytical accounting is carried out for each customer in separate personal accounts. (Position 91505 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 No. 42/20 (registry number 3336-2, 05.02.2024) — , 06.02.2024, 10/24/3336-2/0100) See previous edition.

91507 Interest and Commissions on Other Assets

Definition of the account: accounting is maintained for written-off interest, commissions, fines, and penalties on other assets and intermediaries. For this account, 96335 is an off-balance sheet counter-account.

The amount of overdue and/or accrued interest and commissions, fines, and penalties to be collected on other assets is reflected in the debit of the account.

The amount of interest, commissions, fines, and penalties paid and/or written off on other assets is reflected in the credit of the account.

Analytical accounting is carried out for each customer in separate personal accounts. (Position 91507 was added by Resolution No. 42/20 of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 (registry number 3336-2, 05.02.2024) based on Chapter 3 — , 06.02.2024, 10/24/3336-2/0100)

91800 Bank's Credit and Lease Obligations

91809 Bank's Obligation to Grant Credit and Lease

Definition of the account: accounting is maintained for the bank's obligations to grant credit and/or lease to clients or other banks. The bank's obligations to grant credit and/or lease to clients and other banks are accounted for in this account until the fulfillment or cancellation of these obligations. For this account, 96351 is an off-balance sheet counter-account.

The amount of obligations given by the bank for granting credit and lease is reflected in the debit of the account.

The amount of obligations executed or cancelled for granting credit and/or lease, as well as the amount of partial payments made, is reflected in the credit of the account.

Analytical accounting is carried out by obligation type in separate personal accounts.

91816 Bank's Obligations to Receive Credit and Lease

Definition of the account: accounting is maintained for the bank's obligations to receive credit and/or lease from clients or other banks. The bank's obligations to receive credit and/or lease are accounted for in this account until the fulfillment or cancellation of these obligations. For this account, 96358 is an off-balance sheet counter-account.

The amount of obligations given by the bank for receiving credit and/or lease is reflected in the debit of the account.

The amount of obligations executed or cancelled for receiving credit is reflected in the credit of the account.

Analytical accounting is carried out by obligation type in separate personal accounts.

91900 Debtors' Credit and Lease Obligations

91901 Debtors' Obligations on Short-Term Credits

Definition of the account: accounting is maintained for the term obligations of debtors on short-term credits given by the bank. For this account, 96345 is an off-balance sheet counter-account.

The amount of term obligations accepted from debtors on given credits is transferred to the debit of the account.

The amount of fully repaid obligations is reflected in the credit of the account.

Analytical accounting is carried out for each debtor in separate personal accounts.

91905 Debtors' Obligations on Long-Term Credits and Leases

Definition of the account: accounting is maintained for the term obligations of debtors on long-term credits and/or leases given by the bank. For this account, 96349 is an off-balance sheet counter-account.

The amount of term obligations accepted from debtors on given credits is transferred to the debit of the account.

The amount of fully repaid obligations is reflected in the credit of the account.

Analytical accounting is carried out for each debtor in separate personal accounts.

91907 Debtors' Obligations on Long-Term Credits and Leases Received from the Government

Definition of the account: accounting is maintained for the term obligations of debtors on long-term credits and/or leases of the Government given by the bank. For this account, 96349 is an off-balance sheet counter-account.

The amount of term obligations accepted from debtors on given credits and/or leases is reflected in the debit of the account.

The amount of fully repaid obligations is reflected in the credit of the account.

Analytical accounting is carried out for each debtor in separate personal accounts depending on credit contracts. See previous edition.

92100 Securitised Mortgage Loans Given to Individuals

92101 Securitised Mortgage Loans Given to Individuals

92105 Expired Securitised Mortgage Loans

92109 Revised Condition Securitised Mortgage Loans

92123 Securitised Mortgage Loans in Court and Enforcement Proceedings

92141 Accrued Interest to Be Collected on Securitised Mortgage Loans

92145 Accrued Fines and Penalties to Be Collected on Securitised Mortgage Loans

92147 Accrued but Unpaid Interest to Be Collected on Securitised Mortgage Loans

92149 Extended Interest to Be Collected on Securitised Mortgage Loans

92153 Defaulted Securitised Mortgage Loans

Since the above-mentioned balance sheet accounts are identical in nature, their definitions are provided in general.

Definition of the account: accounting is maintained for funds related to securitised mortgage loans. Accounts 92109, 92123, 92149, 92153 are opened only at the special service agent bank. For the accounts in section 92100, 96340 is an off-balance sheet counter-account.

The amount of funds related to securitised mortgage loans is reflected in the debit of the account.

The amount of funds related to securitised mortgage loans written off from the account is reflected in the credit of the account.

Analytical accounting is carried out in separate personal accounts. (Positions 92100, 92101, 92105, 92109, 92123, 92141, 92145, 92147, 92149, 92153 were added based on Resolution No. 10/14 of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 (registry number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651)

92500 Spot Operations in Foreign Currency

92501 Sale of Foreign Currency under "Spot" Agreement

Definition of the account: accounting is maintained for funds where a "Spot" agreement is concluded for the sale of foreign currency, and settlements are carried out on days following the day the agreement was concluded (in T+1 or T+2 settlement form).

For this account, 96359 is an off-balance sheet counter-account.

The amount of funds to be received under the "Spot" agreement for the sale of foreign currency is reflected in the debit of the account.

The amount of funds to be written off under the "Spot" agreement for the sale of foreign currency is reflected in the credit of the account.

Analytical accounting is carried out for concluded agreements in separate personal accounts.

92503 Purchase of Foreign Currency under "Spot" Agreement

Definition of the account: accounting is maintained for funds where a "Spot" agreement is concluded for the purchase of foreign currency, and settlements are carried out on days following the day the agreement was concluded (in T+1 or T+2 settlement form).

For this account, 96360 is an off-balance sheet counter-account.

The amount of funds to be paid under the "Spot" agreement for the purchase of foreign currency is reflected in the debit of the account.

The amount of funds to be written off under the "Spot" agreement for the purchase of foreign currency is reflected in the credit of the account.

Analytical accounting is carried out for concluded agreements in separate personal accounts.

92700 Transactions on Derivative Instruments

92701 Sale under Futures Agreement

Definition of the account: accounting is maintained for futures agreements for the sale of a financial instrument (a futures is a standard contract for the sale or purchase of a financial instrument to be delivered in the future). For this account, 96361 is an off-balance sheet counter-account.

The amount of futures contracts based on the sale of financial instruments is reflected in the debit of the account.

The amount of financial instruments sold under futures contracts is reflected in the credit of the account.

Analytical accounting is carried out for each futures contract in separate personal accounts.

92705 Purchase under Futures Agreement

Definition of the account: A futures contract account is maintained for the purchase of a financial instrument (a futures contract is a standard contract for the sale or purchase of a financial instrument to be delivered in the future). For this account, 96363 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of futures contracts based on the purchase of financial instruments.

The credit side of the account reflects the amount of financial instruments sold under futures contracts.

Analytical accounting is maintained in separate personal accounts for each futures contract.

92709 Sale under Forward Contracts

Definition of the account: A forward contract account is maintained for forward contracts under which the sale of a financial instrument at an agreed rate, with payments and delivery to be carried out at a future agreed date, is conducted. For this account, 96365 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of forward contracts based on the sale of financial instruments.

The credit side of the account reflects the amount of financial instruments sold under forward contracts.

Analytical accounting is maintained in separate personal accounts for each forward contract. See previous revision.

92710 Sale under Cash-settled Forward Contracts

Definition of the account: A cash-settled forward contract account is maintained for forward contracts based on the cash settlement sale of a financial instrument at an agreed rate and date. For this account, 96366 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of forward contracts based on the cash settlement sale of financial instruments.

The credit side of the account reflects the amount of financial instruments sold under cash-settled forward contracts.

Analytical accounting is maintained in separate personal accounts for each cash-settled forward contract. (Position 92710 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)

92716 Purchase under Forward Contracts

Definition of the account: A forward contract account is maintained for forward contracts under which the purchase of a financial instrument at an agreed rate, with payments and delivery to be carried out at a future agreed date, is conducted. For this account, 96367 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of forward contracts for the purchase of financial instruments.

The credit side of the account reflects the amount of financial instruments purchased under forward contracts.

Analytical accounting is maintained in separate personal accounts for each forward contract. See previous revision.

92717 Purchase under Cash-settled Forward Contracts

Definition of the account: A cash-settled forward contract account is maintained for forward contracts based on the cash settlement purchase of a financial instrument at an agreed rate and date. For this account, 96368 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of forward contracts for the cash settlement purchase of financial instruments.

The credit side of the account reflects the amount of financial instruments purchased under cash-settled forward contracts.

Analytical accounting is maintained in separate personal accounts for each cash-settled forward contract. (Position 92717 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)

92724 Sale under Option Contracts

Definition of the account: An option contract account is maintained for options (an option is a contract that gives the right to sell or buy a certain part of a financial instrument at a specified rate during the contract period) for the sale of a financial instrument. For this account, 96369 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of option contracts based on the sale of financial instruments.

The credit side of the account reflects the amount of financial instruments sold under option contracts.

Analytical accounting is maintained in separate personal accounts for each option contract.

92728 Purchase under Option Contracts

Definition of the account: An option contract account is maintained for options (an option is a contract that gives the right to sell or buy a certain part of a financial instrument at a specified rate during the contract period) for the purchase of a financial instrument. For this account, 96370 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of option contracts based on the purchase of financial instruments.

The credit side of the account reflects the amount of financial instruments purchased under option contracts.

Analytical accounting is maintained in separate personal accounts for each option contract.

92732 Sale under Swap Terms

Definition of the account: A swap contract account is maintained for swaps (a swap is an agreement to exchange payments in the future based on a notional amount and the application of an agreed index. Currency swaps and interest rate swaps serve as two examples) for the sale of a financial instrument. For this account, 96371 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of swap contracts based on the sale of financial instruments.

The credit side of the account reflects the amount of financial instruments sold under swap contracts.

Analytical accounting is maintained in separate personal accounts for each swap contract.

92736 Purchase under Swap Terms

Definition of the account: A swap contract account is maintained for swaps (a swap is an agreement to exchange payments in the future based on a notional amount and the application of an agreed index. Currency swaps and interest rate swaps serve as two examples) for the purchase of a financial instrument. For this account, 96373 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of swap contracts based on the purchase of financial instruments.

The credit side of the account reflects the amount of financial instruments purchased under swap contracts.

Analytical accounting is maintained in separate personal accounts for each swap contract. See previous revision.

92740 Sale under Cash-settled Swap Terms

Definition of the account: A cash-settled swap contract account is maintained for swap contracts based on the cash settlement sale of a financial instrument. For this account, 96371 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of cash-settled swap contracts based on the sale of financial instruments.

The credit side of the account reflects the amount of financial instruments sold under cash-settled swap contracts.

Analytical accounting is maintained in separate personal accounts for each cash-settled swap contract.

92744 Purchase under Cash-settled Swap Terms

Definition of the account: A cash-settled swap contract account is maintained for swap contracts based on the cash settlement purchase of a financial instrument. For this account, 96373 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of cash-settled swap contracts based on the purchase of financial instruments.

The credit side of the account reflects the amount of financial instruments purchased under cash-settled swap contracts.

Analytical accounting is maintained in separate personal accounts for each cash-settled swap contract.

92748 Liabilities under Interest Rate Swap Contracts

Definition of the account: An interest rate swap contract account is maintained for swap contracts based on the sale of a financial instrument. For this account, 96371 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount (liabilities) of interest rate swap contracts based on the sale of financial instruments.

The credit side of the account reflects the amount of financial instruments sold under cash-settled swap contracts.

Analytical accounting is maintained in separate personal accounts for each interest rate swap contract.

92752 Claims under Interest Rate Swap Contracts

Definition of the account: An interest rate swap contract account is maintained for swap contracts based on the purchase of a financial instrument. For this account, 96373 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount (claims) of interest rate swap contracts based on the purchase of financial instruments.

The credit side of the account reflects the amount of financial instruments purchased under interest rate swap contracts.

Analytical accounting is maintained in separate personal accounts for each interest rate swap contract. (Chapter 3 was supplemented with positions 92740, 92744, 92748, 92752 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)

92800 Time Contracts for Securities

92802 Time Contracts for the Purchase of Securities

Definition of the account: An account is maintained for the performance of the second part of the agreement on the purchase and sale of securities that the bank is required to purchase under mutually structured time contracts, as well as for securities that are required to be repurchased upon the performance of the second part of the agreement on the purchase and sale of securities structured between the bank and the counterparty with a repurchase condition. For this account, 96374 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of securities that the bank is required to purchase under mutually structured time contracts, as well as the value of securities that are required to be repurchased upon the performance of the second part of the agreement on the purchase and sale of securities structured between the bank and the counterparty with a repurchase condition.

The credit side of the account reflects the amount of securities purchased by the bank under mutually structured time contracts, as well as the value of securities purchased upon the performance of the second part of the agreement on the purchase and sale of securities structured with a repurchase condition.

Analytical accounting is maintained in separate personal accounts by contract and type of security.

92806 Time Contracts for the Sale of Securities

Definition of the account: An account is maintained for securities that the bank is required to deliver under mutually structured time contracts, as well as for securities that are required to be sold upon the performance of the second part of the agreement on the purchase and sale of securities structured between the bank and the counterparty with a repurchase condition. For this account, 96376 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of securities that the bank is required to offer for sale under mutually structured time contracts, as well as the value of securities that are required to be sold upon the performance of the second part of the agreement on the purchase and sale of securities structured between the bank and the counterparty with a repurchase condition.

The credit side of the account reflects the amount of securities sold by the bank under mutually structured time contracts, as well as the value of securities sold by the joint bank upon the performance of the second part of the agreement on the purchase and sale of securities structured with a repurchase condition.

Analytical accounting is maintained in separate personal accounts by contract and type of security.

93600 Custody of Securities and Other Valuables

93609 Custody of Valuables

Definition of the account: An account is maintained for valuables and documents held in custody. Valuables accepted for custody are recorded at a nominal value of "1 sum per item". For this account, 96379 is considered an off-balance sheet counter-account.

The debit side of the account reflects the value of valuables and other documents accepted for custody at nominal value.

The credit side of the account reflects the value of valuables and other documents returned to owners or removed from this account in accordance with the established procedure.

Analytical accounting is maintained in separate personal accounts by type of valuables and documents.

93616 State Securities Held in Custody at Nominal Value

Definition of the account: An account is maintained for bonds and other state securities received based on custody, brokerage, or custody contracts. For this account, 96379 is considered an off-balance sheet counter-account.

The debit side of the account reflects the nominal value of bonds and other state securities accepted for custody, as well as those received for sale based on custody and brokerage contracts.

The credit side of the account reflects the nominal value of bonds and other state securities sold under custody or brokerage contracts, unsold and returned to customers, as well as state securities removed from custody accounts.

Analytical accounting is maintained in separate personal accounts opened for each contract.

93623 Private Securities/Commercial Documents Held in Custody at Nominal Value

Definition of the account: An account is maintained for securities of private enterprises received based on custody, brokerage, or custody contracts, as well as for commercial documents held in custody. For this account, 96379 is considered an off-balance sheet counter-account.

The debit side of the account reflects the nominal value of securities and commercial documents accepted for custody, as well as the nominal value of securities of private enterprises received for sale based on custody or brokerage contracts.

The credit side of the account reflects the nominal value of securities and commercial documents of private enterprises sold under custody or brokerage contracts, unsold and returned to customers, as well as those removed from custody accounts.

Analytical accounting is maintained in separate personal accounts opened for each contract.

93630 Depository Cells

Definition of the account: An account is maintained for valuables and documents held in customers' depository cells. Valuables accepted for custody are recorded at a nominal value of "1 sum per item". For this account, 96379 is considered an off-balance sheet counter-account.

The debit side of the account reflects the value of valuables and other documents accepted for custody at nominal value.

The credit side of the account reflects the value of valuables and other documents returned to owners or removed from this account in accordance with the established procedure.

Analytical accounting is maintained in separate personal accounts by type of valuables and documents.

94500 Securities, Property, and Property Rights (Claims) as Collateral

94501 Securities Received as Collateral See previous revision.

Definition of the account: An account is maintained for securities accepted as collateral for loans, leasing, and guarantee/bank guarantee support. Securities are recorded at the amount of the accepted collateral. For this account, 96381 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of securities received as collateral support.

The credit side of the account reflects the amount of collateral used when loans, leasing, and guarantee/bank guarantees are not repaid, as well as the amount of securities returned to customers after loans, leasing, and guarantee/bank guarantees are repaid and after the loan, leasing, and guarantee/bank guarantee contracts are closed.

Analytical accounting is maintained in separate personal accounts for each contract. (The definition of position 94501 is 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)

94502 Property and Property Rights (Claims) Received as Collateral See previous revision.

Definition of the account: An account is maintained for property and property rights (claims) accepted as collateral for loans, leasing, and guarantee/bank guarantee support. Property and property rights (claims) received as collateral are recorded in the account at their appraised value at the time the collateral contract was concluded. For this account, 96381 is considered an off-balance sheet counter-account.

The debit side of the account reflects the value of property and property rights (claims) accepted as collateral support.

The credit side of the account reflects the amount of property and property rights (claims) returned after the used collateral and the loans, leasing, and guarantee/bank guarantees and interest accrued thereon are covered (paid).

Analytical accounting is maintained in separate personal accounts for each contract. (The definition of position 94502 is 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)

94503 Guarantees and Sureties Received as Collateral See previous revision.

Definition of the account: An account is maintained for guarantees and sureties accepted as collateral for loans and/or leasing support, as well as for insurance policies. For this account, 96381 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of guarantees and sureties accepted as collateral for granted loans and/or leasing.

The credit side of the account reflects the amount of collateral used when loans and/or leasing are not repaid, as well as the amount of guarantees and sureties that expire and are unused and cancelled in accordance with the established procedure after loans are repaid and after loan contracts are closed.

Analytical accounting is maintained in separate personal accounts for each loan contract. (The definition of position 94503 is 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)

94504 Securities Provided as Collateral for Received Loans and Leasing

Definition of the account: An account is maintained for securities provided as collateral for loans and/or leasing received by the bank. For this account, 96381 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of securities provided by the debtor-bank as collateral for received loans and/or leasing.

The credit side of the account reflects the amount of collateral used by the creditor when the loan is not repaid, as well as the amount of securities returned to the debtor-bank after loans and/or leasing are repaid and after loan and/or leasing contracts are closed.

Analytical accounting is maintained in separate personal accounts for each loan contract. See previous revision.

94505 Bank's Assets Pledged for Received Loans See previous revision.

Definition of the account: An account is maintained for the bank's deposits, fixed assets, loans, and other assets pledged for loans received by the bank. For this account, 96381 is considered an off-balance sheet counter-account. (The second paragraph of position 94505 is 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 side of the account reflects the amount of the bank's deposits, fixed assets, loans, and other assets pledged as collateral.

The credit side of the account reflects the amount of the bank's deposits, fixed assets, loans, and other assets released from collateral.

Analytical accounting is maintained in separate personal accounts for each loan contract. (Position 94505 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) See previous revision.

94511 Securities Received as Collateral for Other Assets

Definition of the account: An account is maintained for securities accepted as collateral for other assets. For this account, 96381 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of securities received as collateral for other assets.

The credit side of the account reflects the amount of collateral used when other assets are not repaid, as well as the amount of securities returned to customers after other assets are repaid and after other asset contracts are closed.

Analytical accounting is maintained in separate personal accounts.

94512 Property and Property Rights (Claims) Received as Collateral for Other Assets

Definition of the account: An account is maintained for property and property rights (claims) accepted as collateral for other assets. Property and property rights (claims) received as collateral are recorded in the account at their appraised value at the time the collateral contract was concluded. For this account, 96381 is considered an off-balance sheet counter-account.

The debit side of the account reflects the value of property and property rights (claims) accepted as collateral support.

The credit side of the account reflects the amount of property and property rights (claims) returned after the amount of used collateral and the interest accrued thereon are covered (paid).

Analytical accounting is maintained in separate personal accounts.

94513 Guarantees and Sureties Received as Collateral for Other Assets

Definition of the account: An account is maintained for guarantees and sureties accepted as collateral for other assets. For this account, 96381 is considered an off-balance sheet counter-account.

The debit side of the account reflects the amount of guarantees and sureties accepted as collateral for granted other assets.

The credit side of the account reflects the amount of collateral used for other assets, as well as the amount of guarantees and sureties that expire and are unused and cancelled in accordance with the established procedure after other assets are repaid and after other asset contracts are closed.

Analytical accounting is maintained in separate personal accounts. (Chapter 3, based on Resolution No. 42/20-20 of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 (registration number 3336-2, 05.02.2024) — filled with positions 94511, 94512, and 94513 — , 06.02.2024, No. 10/24/3336-2/0100)

95400 Other off-balance sheet accounts

95409 Funds to be collected on claims presented to debtors

Definition of the account: Accounting is maintained for funds to be collected on claims presented to debtors/debtors resulting from the shortfall in the value of pledged property compared to the unpaid amount of the credit granted. For this account, off-balance sheet account 96397 is used as a counter-account.

The debit of the account reflects funds to be collected on claims presented to debtors/debtors resulting from the shortfall in the value of pledged property compared to the unpaid amount of the credit granted.

The credit of the account reflects the amount of funds collected on the basis of claims presented to debtors/debtors for credit debts, or the amount of debts written off in accordance with the established procedure.

Analytical accounting is maintained in separate personal accounts for debtors/debtors.

95411 Accrued interest on securities to be collected

Definition of the account: Accounting is maintained for accrued interest to be collected on securities not paid on time, as well as on securities in the course of court proceedings. For this account, off-balance sheet account 96333 is used as a counter-account.

The debit of the account reflects accrued interest to be collected on securities not paid on time, as well as on securities in the course of court proceedings.

The credit of the account reflects the amount of interest collected on securities not paid on time, as well as on securities in the course of court proceedings.

Analytical accounting is maintained in separate personal accounts by securities issuers and types.

See previous edition.

95413 Written-off credits, leasing, and factoring

Definition of the account: Accounting is maintained for credits, leasing, and/or factoring (unpaid portion) written off from the bank's balance sheet. For this account, off-balance sheet account 96397 is used as a counter-account.

The debit of the account reflects the amount of written-off credits, leasing, and factoring.

The credit of the account reflects the amount of restored or paid credits, leasing, and/or factoring, as well as credits, leasing, and/or factoring canceled upon the expiration of the established term.

Analytical accounting is maintained in separate personal accounts for each debtor, depending on credit, leasing, and factoring contracts.

(Position 95413 in the edition of Resolution No. 4/6-20 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)

95415 Other written-off assets

Definition of the account: Accounting is maintained for other assets (unpaid portion) written off from the bank's balance sheet in accordance with current rules. For this account, off-balance sheet account 96397 is used as a counter-account.

The debit of the account reflects the amount of other written-off assets.

The credit of the account reflects the amount of restored or paid other assets, as well as other assets canceled upon the expiration of the established term.

Analytical accounting is maintained in separate personal accounts for each debtor, depending on contracts.

95497 Other off-balance sheet accounts

Definition of the account: Accounting is maintained for operations that do not fit the definitions of the above groups of accounts. For this account, off-balance sheet account 96397 is used as a counter-account.

The debit of the account reflects the value of deposited funds, documents, or other valuables.

The credit of the account reflects the amount of withdrawn funds, documents, or other valuables.

Analytical accounting is maintained in separate personal accounts by the type of documents and other valuables.

96300 Counter-accounts for off-balance sheet accounts

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

96305 Counter-account for state securities blanks

96307 Counter-account for Central Bank securities blanks

96308 Counter-account for covered letters of credit

96309 Counter-account for import-related letters of credit

96311 Counter-account for bank cards issued by the bank

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

96314 Counter-account for the bank's securities

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

96316 Counter-account for export-related letters of credit

96317 Counter-account for barter contracts

96318 Counter-account for export contracts

96319 Counter-account for settlement documents awaiting payment term

96321 Counter-account for overdue settlement documents

96323 Counter-account for accepted (internal) bills of exchange for collection

96330 Counter-account for sent (external) bills of exchange for collection

96331 Counter-account for purchased receivables — Factoring

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

96335 Counter-account for interest and brokerage fees on assets

96337 Counter-account for guarantees and sureties

See previous edition.

96340 Counter-account for securitized mortgage loans (Based on Resolution No. 10/14-20 of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026 (registration number 3336-4, 29.06.2026) — filled with position 96340 — , 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 the bank's obligation to grant loans and leasing

96358 Counter-account for the bank's obligation to receive loans 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 Settlement Forward agreement (Based on Resolution No. 4/6-20 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (registration number 3336-1, 20.04.2023) — introduced — , 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 Settlement Forward agreement (Based on Resolution No. 4/6-20 of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023 (registration number 3336-1, 20.04.2023) — introduced — , 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 forward contracts for the purchase of securities

96376 Counter-account for forward contracts for the 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

See previous edition.

To the Chart of Accounts for Accounting in Commercial Banks APPENDIX

See previous edition.

RULES for reflecting certain financial operations arising in banking activities in accounting accounts

(The name of the appendix in the edition of Resolution No. 12/10-20 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)

Chapter 1. Accounting entries for maintaining accounting of fixed assets

1. The value of design and exploratory work related to the construction (reconstruction) of fixed assets, buildings (structures), construction materials, labor, expenses, and other capitalizable expenses related to the purchase of fixed assets, whether paid in full or partially in advance, is formalized with the following accounting entries:

Dr 19909

"Funds to be collected — For commodity-material valuables" or

Dr 19907

"Expenses paid in advance for services";

Cr

The bank's representative account or the client's (supplier of goods) deposit account held until demanded, if services are rendered by this bank;

2. the purchased building (structure) is reflected on the balance sheet with the following accounting entry:

Dr 16509

"Bank's buildings — Buildings and other structures";

Cr 19909

"Funds to be collected — For commodity-material valuables" or

Cr 19907

"Expenses paid in advance for services";

3. the value of other purchased fixed assets is reflected on the balance sheet:

Dr 165XX

The corresponding account of fixed assets;

Cr 19909

"Funds to be collected — For commodity-material valuables" or

Cr 19907

"Expenses paid in advance for services";

4. the receipt of purchased fixed assets into the warehouse is formalized with the following entry:

Dr 16561

"Fixed assets in the warehouse";

Cr 19909

"Funds to be collected — For commodity-material valuables" or

Cr 19907

"Expenses paid in advance for services";

5. purchased buildings requiring reconstruction are accounted for separately in account 16505 — "Unfinished construction" until the reconstruction is completed. In this case, the value of design and exploratory work related to the construction (reconstruction) of buildings (structures), construction materials, labor, and expenses is reflected in the accounts with the following accounting entry based on acceptance certificates:

Dr 16505

"Unfinished construction";

Cr 19909

"Funds to be collected — For commodity-material valuables" or

Cr 19907

"Expenses paid in advance for services";

6. if subsequent expenses are carried out in foreign currency in accordance with contracts concluded with foreign partners, the accounting for expenses is carried out in the account 16505 — "Unfinished construction" in sum equivalent at the Central Bank's exchange rate on the date the transaction occurred.

The balance in account 16505 — "Unfinished construction" at the end of the bank's year must correspond to the volume of unfinished construction and is carried forward to the next year;

7. when buildings (structures) are ready for use, their value is received into account 16509 — "Bank's buildings — Buildings and other structures" based on acceptance certificates. If the construction or reconstruction estimate includes the purchase of furniture and equipment, their value is shown separately from the total value in the acceptance certificates, and a complete list is attached. In this case, the following accounting entries are formalized:

a) for the amount of the value of buildings:

Dr 16509

"Bank's buildings — Buildings and other structures";

Cr 16505

"Unfinished construction";

b) for the amount of the value of furniture and equipment:

Dr 16535

"Furniture, fixtures, and equipment";

Cr 16505

"Unfinished construction";

2. If the bank makes payment after receiving material assets, the following accounting entries are carried out based on receipt documents:

1. reflecting the receipt of material assets on the balance sheet:

a) upon the arrival of fixed assets, if immediately handed over for use:

Dr 165XX

The corresponding account of fixed assets or

16505

"Unfinished construction" (if buildings requiring reconstruction, unfinished construction, or materials for construction are purchased (2) ;

Cr 29802

"Funds to be paid — For commodity-material valuables and services";

b) receipt of fixed assets into the warehouse:

Dr 16561

"Fixed assets in the warehouse";

Cr 29802

"Funds to be paid — For commodity-material valuables and services";

2. when the value of assets is paid:

Dr 29802

"Funds to be paid — For commodity-material valuables and services";

Cr

The bank's representative account or the client's account;

3. handing over fixed assets from the warehouse for use:

Dr 165XX

The corresponding account of fixed assets;

Cr 16561

"Fixed assets in the warehouse".

3. If fixed assets are acquired free of charge, the following accounting entry is formalized. For the fair value of fixed assets acquired free of charge:

Dr 165XX

The corresponding account of fixed assets or

Dr 16561

"Fixed assets in the warehouse" ( if received into the warehouse );

Cr 45994

"Other non-interest income".

In this case, one-time expenses arising are written off as current expenses.

4. If fixed assets are acquired in the form of a subsidy, the following entry is performed:

Dr 165XX

The corresponding account of fixed assets;

Cr 22896

"Other deferred income".

5. If banks (exempt from paying taxes in accordance with current legislation) purchase fixed assets within the framework of developing bank infrastructure using funds exempt from taxation and credit their value to the "Funds spent on developing bank infrastructure" personal account of balance sheet account 30903 — "General Reserve Fund", the following reverse entry is carried out:

Dr 30903

"General Reserve Fund"

"Funds directed to developing bank infrastructure" p/a;

Cr 30903

"General Reserve Fund"

"Funds spent on developing bank infrastructure" p/a.

6. If the bank decides to use seized property as its own fixed assets, the following accounting entries are reflected:

Dr 165XX

The corresponding account of fixed assets;

Dr 16799

"Reserve for possible losses — Bank's other private property (counter-asset)";

Cr 16701

"Property collected from collateral for credits and leasing".

7. If fixed assets are revalued, the following accounting entries are carried out:

1. if the revalued value of the asset exceeds its balance sheet value:

a)

Dr 165XX

The corresponding account of fixed assets;

Cr 30908

"Amount of increase in valuation value relative to initial value";

b) for the difference between the accumulated depreciation sums before and after revaluation:

Dr 30908

"Amount of increase in valuation value relative to initial value";

Cr 165XX

Accumulated depreciation — The corresponding account of fixed assets;

c) the amount of increase in the value of the fixed asset as a result of revaluation should be recognized as income only to the extent that it covers the previous amount of write-down of this asset recognized as an expense;

2. a decrease in the fair value of fixed assets as a result of revaluation is recognized as an expense. This amount should be deducted directly from the corresponding item of account 30908 — "Amount of increase in valuation value relative to initial value", but within the limits of the previous additional valuation amount for the same fixed asset. In this case, the following accounting entries are performed:

a) for the difference between the accumulated depreciation sums before and after revaluation:

Dr 165XX

Accumulated depreciation sum — The corresponding account of fixed assets;

Cr 30908

"Amount of increase in valuation value relative to initial value";

b) for the amount of decrease in the fair value of the asset determined as a result of revaluation:

Dr 30908

"Amount of increase in valuation value relative to initial value" ( within the limits of increase before revaluation );

Cr 165XX

The corresponding account of fixed assets;

c) if the previous revaluation amount reflected in account 30908 is insufficient, the difference between the write-down amount and the previous revaluation amount is recognized as an expense:

Dr 55995

"Other non-interest expenses";

Cr 165XX

The corresponding account of fixed assets.

8. The positive result of revaluation reflected in account 30908 — "Amount of increase in valuation value relative to initial value" is written off monthly to account 31203 — Undistributed profit (asset-liability)". In this case, the following accounting entry is carried out:

Dr 30908

"Amount of increase in valuation value relative to initial value";

Cr 31203

"Undistributed profit (asset-liability)".

Upon derecognition of the relevant asset, the result of revaluation in account 30908 is fully transferred to account 31203.

9. Depreciation of fixed assets is charged to bank expenses with the following accounting entry:

Dr 566XX

Depreciation expenses of the corresponding groups of fixed assets;

Cr 165XX

Accumulated depreciation sum — The corresponding account of fixed assets.

10. The residual value of fixed assets upon their disposal is determined as follows:

1. for the depreciation sum:

Dr 165XX

"Accumulated depreciation sum — The corresponding account of fixed assets";

Cr 165XX

The corresponding account of fixed assets;

2. for the remaining amount in account 30908 — for this fixed asset object:

Dr 30908

"Amount of increase in valuation value relative to initial value";

Cr 31203

"Undistributed profit (asset

liability)".

11. If fixed assets to be derecognized are sold, the following accounting entries are performed:

1. if payment is made by buyers after the fixed assets are received:

Dr 19909

"Funds to be collected — For commodity

material valuables";

Cr 165XX

The corresponding account of fixed assets;

2. accounting entries after payment is received:

a) for the asset sale amount:

Dr

The bank's representative account or the buyer's account;

Cr 29802

"Funds to be paid — For commodity-material valuables and services";

b) if the sale price is greater than the residual value of the fixed assets:

Dr 29802

"Funds to be paid — For commodity-material valuables and services" — for the net proceeds amount;

Cr 19909

"Funds to be collected — For commodity

material valuables" — for the residual value;

Cr 45909

"Profit from sale or disposal of bank fixed assets" — for the difference between "net proceeds" and the asset's "residual value";

c) if the sale price is less than the balance sheet value of the fixed assets:

Dr 29802

"Funds to be paid — For commodity-material valuables and services" — for the net proceeds amount;

Dr 55902

"Losses from sale or disposal of bank fixed assets" — for the difference between "net proceeds" and the asset's "residual value";

Cr 19909

"Funds to be collected — For commodity

material valuables" — for the residual value;

3. if advance payment is made:

a) for the asset sale amount:

Dr

The bank's representative account or the buyer's account;

Cr 29802

"Funds to be paid — For commodity-material valuables and services";

b) if the sale price is greater than the residual value of the fixed assets:

Dr 29802

"Funds to be paid — For commodity-material valuables and services" — for the net proceeds amount;

Cr 45909

"Profit from sale or disposal of bank fixed assets" — for the difference between "net proceeds" and the asset's "residual value" ;

Cr 165XX

The corresponding account of fixed assets — for the residual value;

c) if the sale price is less than the residual value of the fixed assets:

Dr 29802

"Funds to be paid — For commodity-material valuables and services" — for the net proceeds amount;

Dr 55902

"Losses from sale or disposal of bank fixed assets" — for the difference between "net proceeds" and the asset's "residual value";

Cr 165XX

The corresponding account of fixed assets — for the residual value.

12. If fixed assets become unusable due to complete physical or moral obsolescence, if deficiencies or losses are detected (in the absence of identified guilty persons), in force majeure situations, or if given away free of charge, the value of fixed assets is written off as a loss in the established order:

for the residual value amount:

Dr 55902

"Losses from sale or disposal of bank fixed assets";

Cr 165XX

The corresponding account of fixed assets.

13. If fixed assets are transferred from the head bank to a branch, the following accounting entries are performed:

1. at the head bank:

a)

Dr 16104

"Funds to be collected from head office/branches — For commodity

material valuables and services" — for the residual value excluding "revaluation result";

Dr 30908

"Amount of increase in valuation value relative to initial value" — for the revaluation result;

Dr 165XX

Accumulated depreciation sum — The corresponding account of fixed assets;

Cr 165XX

The corresponding account of fixed assets — gross

balance sheet value;

b) if fixed assets are transferred to the warehouse:

Dr 16104

"Funds to be collected from head office/branches — For commodity

material valuables and services" — for the residual value excluding "revaluation result";

Dr 30908

"Amount of increase in valuation value relative to initial value" — for the revaluation result;

Dr 165XX

Accumulated depreciation sum — The corresponding account of fixed assets;

Cr 16561

"Fixed assets in the warehouse" — gross

balance sheet value;

2. at the branch (upon receipt of fixed assets):

a)

Dr 165XX

The corresponding account of fixed assets — gross

balance sheet value;

Cr 165XX

Accumulated depreciation sum — The corresponding account of fixed assets;

Cr 30908

"Amount of increase in valuation value relative to initial value" — for the revaluation result;

Cr 22205

"Funds to be paid to head office/branches — For commodity

material valuables and services" — for the residual value excluding "revaluation result";

b) if fixed assets are received into the warehouse:

Dr 16561

"Fixed assets in the warehouse" — gross

balance sheet value ;

Cr 165XX

Accumulated depreciation sum — The corresponding account of fixed assets;

Cr 30908

"Amount of increase in valuation value relative to initial value" — for the revaluation result ;

Cr 22205

"Funds to be paid to head office/branches — For commodity

material valuables and services" — for the residual value excluding "revaluation result".

14. In the unified balance sheet report, mutual accounts (16104 and 22205) are eliminated and are not reflected in the balance sheet report.

15. For the purpose of controlling the actual existence and integrity of fixed assets, excess fixed assets identified during inventory checks conducted by the bank are received onto the balance sheet at their evaluated value as follows:

Dr 165XX

The corresponding account of fixed assets;

Cr 45994

"Other non-interest income";

16. If fixed assets become unusable due to the fault of a bank employee, or if deficiencies are detected, the value of these fixed assets is collected from guilty and materially liable persons in the order established by legislation. The amount of damage, the limits and procedure for the employee's material liability for damage to bank property are determined in accordance with the labor legislation of the Republic of Uzbekistan. In this case, the following entry is formalized:

---

1. for the amount of accumulated depreciation:

Dr 165XX

Accumulated depreciation — the corresponding account of fixed assets;

Cr 165XX

The corresponding account of fixed assets;

2. if the amount to be recovered is greater than the residual value of the asset:

Dr 19908

"Funds to be recovered from settlements with bank employees" — for the value to be recovered from responsible persons;

Cr 165XX

The corresponding account of fixed assets — for the residual value, and/or

Cr 45994

"Other non-interest income" — for the difference between the amount to be recovered and the residual value of the asset;

3. if the amount to be recovered is less than the residual value of the asset:

Dr 19908

"Funds to be recovered from settlements with bank employees" — for the amount to be recovered;

Dr 55995

"Other non-interest expenses" — for the difference between the residual value of the asset and the amount to be recovered;

Cr 165XX

The corresponding account of fixed assets — for the residual value;

4. when funds are recovered:

Dr 10101

"Cash in circulation" and/or

Dr 29803

"Funds to be paid — Settlements with Employees" (deduction from the employee's salary);

Cr 19908

"Funds to be recovered from settlements with bank employees".

Chapter 2. Accounting entries for accounting of intangible assets

17. Recognition of intangible assets in the balance sheet through prepayment is formalized by the following accounting entries:

1. When the value of assets is paid:

Dr 19909

"Funds to be received — For goods and material values";

Cr

The bank's representative account or the customer's account;

2. Reflecting assets in the balance sheet upon their receipt:

Dr 16601

"Intangible assets";

Cr 19909

"Funds to be received — For goods and material values";

18. If the bank makes payment after the receipt of intangible assets, the following accounting entries are performed:

1. Reflecting intangible assets in the balance sheet upon their receipt:

Dr 16601

"Intangible assets";

Cr 29802

"Funds to be paid — For goods, material values and services";

2. When the value of assets is paid:

Dr 29802

"Funds to be paid — For goods, material values and services";

Cr

The bank's representative account or the customer's account;

19. When intangible assets are acquired free of charge, the accounting entry for the real value of the acquired intangible assets is formalized as follows:

Dr 16601

"Intangible assets";

Cr 45994

"Other non-interest income".

20. After revaluation, the fair value of assets is compared with their balance sheet value and accumulated depreciation, and the corresponding accounting entries are made for the difference amount.

1. If the revalued value of the asset exceeds its balance sheet value, this increase is reflected in account 30908 — "Increase in valuation value relative to initial value" with the following accounting entry:

a)

Dr 16601

"Intangible assets";

Cr 30908

"Increase in valuation value relative to initial value";

b) for the difference between the accumulated depreciation amounts before and after revaluation:

Dr 30908

"Increase in valuation value relative to initial value";

Cr 16605

"Accumulated depreciation — Intangible assets (contra-asset)";

2. The increase in the value of intangible assets as a result of revaluation should be recognized as income only to the extent that it covers the previously recognized decrease in the value of these assets as an expense;

3. If the revalued value of the asset is less than the balance sheet value, the asset amount decreases, and this decrease is formalized with the following accounting entry:

a) for the difference between the accumulated depreciation amounts before and after revaluation:

Dr 16605

"Accumulated depreciation — Intangible assets (contra-asset)";

Cr 30908

"Increase in valuation value relative to initial value";

b) for the decrease in the asset value determined as a result of revaluation:

Dr 30908

"Increase in valuation value relative to initial value" (within the previous increase limit);

Cr 16601

"Intangible assets";

4. If the balance of account 30908 — "Increase in valuation value relative to initial value" (specifically for the relevant category of intangible assets) is insufficient, the additional decrease in the revalued asset value is reflected as follows:

Dr 55995

"Other non-interest expenses";

Cr 16601

"Intangible assets".

21. The positive result of revaluation entered into account 30908 — "Increase in valuation value relative to initial value" is directly transferred to account 31203 — "Undistributed profit (asset-liability)" every month. In this case, the following accounting entry is performed:

Dr 30908

"Increase in valuation value relative to initial value";

Cr 31203

"Undistributed profit (asset-liability)".

In this case, the amount transferred every month from the positive result of revaluation is equal to the difference between the depreciation amount of the relevant asset restoration value and the depreciation amount of the initial value.

22. Amortization charges for intangible assets are included in bank expenses with the following accounting entry:

Dr 56618

"Depreciation — Intangible assets";

Cr 16605

"Accumulated depreciation — Intangible assets (contra-asset)".

23. The residual value of intangible assets upon derecognition is determined as follows:

1. for the accumulated depreciation amount:

Dr 16605

"Accumulated depreciation — Intangible assets (contra-asset)";

Cr 16601

"Intangible assets";

2. for the remaining balance in account 30908 — "Increase in valuation value relative to initial value" for this intangible asset:

Dr 30908

"Increase in valuation value relative to initial value";

Cr 31203

"Undistributed profit (asset-liability)".

24. The following accounting entries are performed when derecognized intangible assets are sold:

1. in the case where payment is made by the buyer after the delivery of intangible assets:

Dr 19909

"Funds to be received — For goods and material values";

Cr 16601

"Intangible assets";

2. accounting entries after payment is received:

a) if the selling price is greater than the residual value of the intangible assets:

Dr

Bank representative account or buyer's account;

Cr 19909

Cr 45913

"Funds paid for goods and material values" or

"Profit from sale or disposal of other private property of the bank";

b) if the selling price is less than the residual value of the intangible assets:

Dr

Dr 55906

Bank representative account or buyer's account or

"Losses from sale or disposal of other private property of the bank";

Cr 19909

"Funds to be received — For goods and material values";

3. in the case of prepayment:

Dr

Bank representative account or buyer's account;

Cr 29802

"Settlements for funds to be paid for rendered services and material goods and values";

a) if the selling price is greater than the residual value of the intangible assets:

Dr 29802

"Funds to be paid — For goods, material values and services";

Cr 45913

Cr 16601

"Profit from sale or disposal of other private property of the bank";

"Intangible assets";

b) if the selling price is less than the residual value of the intangible assets:

Dr 29802

"Settlements for funds to be paid for rendered services and material goods and values";

Dr 55906

Cr 16601

"Losses from sale or disposal of other private property of the bank";

"Intangible assets".

25. The value of intangible assets is written off as a loss in the prescribed order due to full depreciation, force majeure circumstances, or being given free of charge, and is formalized with the following entry:

for the residual value amount:

Dr 55906

"Losses from sale or disposal of other private property of the bank";

Cr 16601

"Intangible assets".

Chapter 3. Accounting entries for accounting of loans

26. When a bank grants a loan, the following accounting entry is performed:

Dr 11900 — 15500 (corresponding loan account); See previous edition.

Cr 10301 "Funds to be received from the representative account in the National Bank of the Republic of Uzbekistan — Nostro" (if the borrower is served by another bank) or Cr 202XX The borrower's demand deposit account (if the borrower is served by this bank) or Cr 10101 "Cash in circulation" (if the loan is given in cash). (The third paragraph of paragraph 26 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 number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

27. When banks collect intermediary fees from potential borrowers for the above services, the following accounting entry is performed:

Dr 202XX

The borrower's demand deposit account;

Cr 22896

"Other deferred income".

28. The bank reflects the assessment of possible losses as follows:

Dr 56802

"Assessment of possible losses — Loans";

Cr XXX99

Reserve for possible losses on loans — The relevant category of the loan (contra-asset).

See previous edition.

29. If the results of the subsequent analysis of the credit portfolio show that its reserves exceed requirements, the bank must adjust the reserve amount to the assessed amount of possible losses as of the last date. In this case, the following accounting entry is performed:

Dr XXX99

"Reserve for covering possible losses — The relevant category of the loan (contra-asset)";

Cr 56802

"Assessment of possible losses — Loans" (for reserves formed in the reporting year) or

Cr 45921

"Return of derecognized funds" or Cr 45924 "Return of derecognized assets (for reserves formed in previous reporting years)."

(Paragraph 29 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 number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225-no)

30. Repayment of loans is carried out through the following accounting entries from the borrower's main and demand deposit accounts:

Dr 202XX

The borrower's demand deposit account;

Cr

Loan account.

If the loan is repaid by a guarantor (surety), the following accounting entry is performed: See previous edition.

Dr 202XX The guarantor's (surety's) demand deposit account or Dr 10301 "Funds to be received from the representative account in the National Bank of the Republic of Uzbekistan — Nostro" (if the borrower is served by another bank); Cr

Loan account.

(The fourth paragraph of paragraph 30 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 number 3336-3, 21.07.2025) — , 22.07.2025, 10/25/3336-3/0642-no)

When loans are repaid in cash, the following accounting entry is performed:

Dr 10101

"Cash in circulation";

Cr

Loan account.

See previous edition.

31. Interest income on loans is reflected through the following accounting entry:

(The first paragraph of paragraph 31 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 number 3336-1, 20.04.2023) — , 25.04.2023, 10/23/3336-1/0225-no)

Dr 202XX

The borrower's demand deposit account;

Cr 16309

"Accrued interest on loans".

32. If an unsecured loan is not repaid or fully repaid by the debtor, its derecognition from the formed reserve is carried out through the following accounting entry:

Dr XXX99

Reserve for covering possible losses on loans — The relevant category of the loan (contra-asset);

Cr

Loan account.

See previous edition.

33. If a secured loan is not repaid or fully repaid by the debtor, the bank has the right to direct the recovery to the collateral property. The sale of collateral property directed to recovery is carried out through auction in the order established by legislation. When funds from the sale of collateral property are received, account 10301 — "Representative account in the Central Bank — Nostro" is debited and account 23230 "Funds received for asset coverage" is credited.

Settlement of the main debt on loans and accrued but not yet received interest on this loan is carried out through the following accounting entries:

a) When the main debt is repaid:

Dr 23230 "Funds received for asset coverage"; Cr

Loan account;

b) After the main debt is fully repaid, when interest is settled:

Dr 23230 "Funds received for asset coverage"; Cr 4XXXX

Interest income on loans.

(Paragraph 33 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 number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651-no)

34. If a loan is repaid by acquiring the collateral property, the following accounting entry is performed for the lower of the balance sheet value of the loan and the fair value of the collateral property, minus expenses for its sale, but not less than 10 percent of the initial sale price in a resale:

Dr 16701

"Property recovered from collateral on loans and leases";

Cr

Loan account.

See previous edition.

Chapter 4. Accounting entries for accounting of low-value and fast-wearing items

35. Purchase of low-value and fast-wearing items (hereinafter referred to as LVFWI in the text) with prepayment:

1. Full or partial payment of LVFWI is formalized with the following accounting entries:

Dr 19909 "Funds to be received — For goods and material values"

Cr The bank's representative account or the customer's demand deposit account (if the goods are served by this bank in the supplier's demand deposit account);

2. LVFWI is accepted into the warehouse based on primary documents confirming their purchase, and is formalized with the following accounting entry:

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

Cr 19909 "Funds to be received — For goods and material values".

36. If payment is made after the receipt of LVFWI, the following accounting entry is performed:

1. Upon receipt of LVFWI:

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

Cr 29802 "Funds to be paid — For goods, material values and services";

2. When the value of LVFWI is paid:

Dr 29802 "Funds to be paid — For goods, material values and services"

Cr The bank's representative account or the customer's demand deposit account (if the goods are served by this bank in the supplier's demand deposit account).

37. When LVFWI is transferred from the Main Bank/Branch to branches/Main Bank, the following accounting entry is performed:

Dr 16104 "Funds to be received from Main office/branches — For goods, material values and services";

Cr 19921 "Low-value and fast-wearing items in the warehouse and other valuables".

38. When LVFWI is accepted from the Main Bank to a branch, the following accounting entry is performed based on primary documents (waybills):

Dr 19921 "Low-value and fast-wearing items in the warehouse and other valuables";

Cr 22205 "Funds to be paid to Main office/branches — For goods, material values and services".

39. If any discrepancy or defect is found in LVFWI accepted into the warehouse, the following accounting entry is performed:

1. When the bank's claim is accepted by the supplier or a relevant decision is made by the court, the return of LVFWI accepted into the warehouse to the supplier is carried out with the following accounting entry:

Dr 19909 "Funds to be received — For goods and material values";

Cr 19921 "Low-value and fast-wearing items in the warehouse and other valuables";

2. When returning funds and transferring them to the representative account with a re-entry, the following accounting entry is performed:

Dr The bank's representative account;

Cr 19909 "Funds to be received — For goods and material values".

40. Banks derecognize LVFWI up to their net selling price with the following accounting entry:

Dr 56895 "Assessment of possible losses — Other assets";

Cr 19921 "Low-value and fast-wearing items in the warehouse and other valuables".

See previous edition.

41. When LVFWI is issued for use without being accepted into the warehouse, it is accounted for in the corresponding expense accounts. Issuing LVFWI from the warehouse for use is formalized with the following accounting entry:

(The first paragraph of paragraph 41 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 number 3336-4, 29.06.2026) — , 30.06.2026, 10/26/3336-4/0651-no)

Dr 56406 "Office, office and other item expenses";

Cr 19921 "Low-value and fast-wearing items in the warehouse and other valuables".

42. When the bank sells excess LVFWI (LVFWI is sold at prices agreed in the contract), the following accounting entries are performed:

1. For the LVFWI sale amount:

Dr The bank's representative account or the buyer's demand deposit account, if the buyer is served by this bank;

Cr 29802 "Funds to be paid — For goods, material values and services";

2. When LVFWI is sold without profit or loss for the bank:

Dr 29802 "Funds to be paid — For goods, material values and services" — for the net proceeds amount (Net proceeds means the amount after deducting value-added tax and excise duties from the contract price);

Cr 19921 "Low-value and fast-wearing items in the warehouse and other valuables";

3. When LVFWI is sold with profit:

Dr 29802 "Funds to be paid — For goods, material values and services" — for the net proceeds amount;

Cr 19921 "Low-value and fast-wearing items in the warehouse and other valuables";

Cr 45913 "Profit from sale or disposal of other private property of the bank" — for the difference between the net proceeds and the balance sheet value;

4. When LVFWI is sold with a loss:

Dr 29802 "Funds to be paid — For goods, material values and services" — for the net proceeds amount;

Dr 55906 "Losses from sale or disposal of other private property of the bank" — for the difference between the net proceeds and the balance sheet value;

Cr 19921 "Low-value and fast-wearing items in the warehouse and other valuables".

43. The value of LVFWI that has gone missing, become unusable (without identified responsible persons), given free of charge, or due to force majeure circumstances is written off as a loss by the bank in the prescribed order and formalized with the following accounting entry:

Dr 56795 "Other operational expenses";

Cr 19921 "Low-value and fast-wearing items in the warehouse and other valuables".

44. The shortage of LVFWI, as well as the value of LVFWI that became unusable due to the fault of a responsible person (when a responsible person is identified), is formalized through the following accounting entry:

Dr 19908 "Funds to be received — Settlements with bank employees";

Cr 19921 "Low-value and fast-wearing items in the warehouse and other valuables".

When recovered from the salary of responsible employees, the following accounting entry is performed:

Dr 29803 "Funds to be paid — Settlements with Employees";

Cr 19908 "Funds to be received — Settlements with bank employees".

When recovered through the cash register from a bank employee in the prescribed order, the following accounting entry is performed:

Dr 10101 "Cash in circulation";

Cr 19908 "Funds to be received — Settlements with bank employees".

45. When items not accounted for in the warehouse are accepted into the warehouse, the following accounting entry is performed:

Dr 19921 "Low-value and fast-wearing items in the warehouse and other valuables";

Cr 45994 "Other non-interest income".

Chapter 5. Accounting entries for accounting of financial assets

46. To reflect the increase in fair value of securities evaluated at fair value through profit or loss, the following accounting entry is performed:

Dr 10795 "Change in fair value of securities evaluated at fair value through profit or loss (asset-liability)";

Cr 45609 "Profit from change in fair value of securities evaluated at fair value through profit or loss" or

Cr 45611 "Profit from change in fair value of securities evaluated at fair value through other comprehensive income".

47. To reflect the decrease in fair value of securities evaluated at fair value through profit or loss, the following accounting entry is performed:

Dr 55610 "Losses from change in fair value of securities evaluated at fair value through other comprehensive income" or

Dr 55614 "Losses from change in fair value of securities evaluated at fair value through profit or loss";

Cr 10795 "Change in fair value of securities evaluated at fair value through profit or loss (asset-liability)".

48. To reflect the increase in fair value of investments in securities evaluated at fair value through other comprehensive income, the following accounting entry is performed:

Dr 10895 "Change in fair value of investments in securities evaluated at fair value through other comprehensive income (asset-liability)";

Cr 30907 "Unrecognized profit or losses from change in fair value of securities evaluated at fair value through other comprehensive income (asset-liability)".

49. To reflect the decrease in fair value of investments in securities evaluated at fair value through other comprehensive income, the following accounting entry is performed:

Dr 30907 "Unrecognized profit or losses from change in fair value of securities evaluated at fair value through other comprehensive income (asset-liability)";

Cr 10895 "Change in fair value of investments in securities evaluated at fair value through other comprehensive income (asset-liability)".

50. Formation of a reserve for possible losses for financial assets evaluated at amortized cost is carried out with the following accounting entry:

Dr 56826 "Assessment of possible losses — Investments in debt securities evaluated at amortized cost";

Cr 15999 "Reserve for covering possible losses — Investments in debt securities evaluated at amortized cost (contra-asset)".

51. When a financial asset evaluated at fair value through other comprehensive income is impaired, the following accounting entry is performed:

1. To reverse the amount of fair value adjustment:

Dr 10895 "Investments in securities measured at fair value through other comprehensive income (asset-liability)";

Cr 30907 "Unrealized profits or losses arising from changes in fair value of securities measured at fair value through other comprehensive income (asset-liability)";

2. To form an allowance for expected losses:

Dr 56808 "Assessment of expected losses - Investments in securities measured at fair value through other comprehensive income";

Cr 10899 "Allowance for expected losses - Investments in securities measured at fair value through other comprehensive income (contra-asset)".

52. If the amount of expected losses exceeds a previously recognized negative (negative) fair value adjustment in capital, banks reflect the additional amount of expected loss assessment through the following accounting entry:

Dr 56808 "Assessment of expected losses - Investments in securities measured at fair value through other comprehensive income";

Cr 10899 "Allowance for expected losses - Investments in securities measured at fair value through other comprehensive income (contra-asset)".

53. When forming an allowance for expected losses on securities measured at fair value through profit or loss, the following accounting entry is made:

Dr 56806 "Assessment of expected losses - Securities measured at fair value through profit or loss";

Cr 10799 "Allowance for expected losses - Securities measured at fair value through profit or loss (contra-asset)".

Chapter 6. Accounting entries for accounting for cash operations

54. When cash is received into bank cashiers, the following accounting entries are made:

1. by bringing cash directly by business entities that are bank customers, and when individuals deposit cash into deposits:

Dr 10101 "Cash in turnover cash" or

Dr 10111 "Cash in operational cashiers";

Cr Customer's deposit account;

2. when individuals deposit cash for one-time payments (tax payments, fines, utility and other payments):

Dr 10101 "Cash in turnover cash" or

Dr 10111 "Cash in operational cashiers";

Cr 29824 "Target settlements of individuals for cash funds";

3. when individuals deposit cash to repay a loan:

Dr 10101 "Cash in turnover cash" or

Dr 10111 "Cash in operational cashiers";

Cr Customer's relevant credit account or

Cr 12599 "Allowance for expected losses - Short-term loans granted to individuals (contra-asset)" and 14999 "Allowance for expected losses - Long-term loans granted to individuals (contra-asset)" (when loans accounted for in off-balance sheet accounts are paid);

4. when individuals deposit cash for payment of interest on loans received:

Dr 10101 "Cash in turnover cash" or

Dr 10111 "Cash in operational cashiers";

Cr 16309 "Accrued interest receivable on loans" or

Cr 16377 "Contractually accrued but unpaid receivable interest" or

Cr 42005 "Interest income on overdue loans granted to individuals" (when interest accounted for in off-balance sheet accounts is paid);

5. when penalties and fines for unpaid interest on loans received by individuals are paid in cash:

Dr 10101 "Cash in turnover cash" or

Dr 10111 "Cash in operational cashiers";

Cr 16405 "Receivable accrued fines and penalties";

6. when individuals deposit cash to credit their bank cards:

Dr 10101 "Cash in turnover cash" or

Dr 10111 "Cash in operational cashiers";

Cr 23116 "Transit accounts for funds to be transferred to individuals' bank cards for cash" and 23122 "Transit accounts for funds to be transferred from individuals' bank cards using bank cards when individuals deposit cash at bank cashiers to purchase foreign currency";

Dr 23116 "Transit accounts for funds to be transferred to individuals' bank cards for cash" and 23122 "Transit accounts for funds to be transferred from individuals' bank cards using bank cards when individuals deposit cash at bank cashiers to purchase foreign currency";

Cr 22618 "Obligations on individuals' bank cards" and 22617 "Obligations on pensioners' bank cards";

7. when customers deposit cash at the bank cashier for bank service fees:

Dr 10101 "Cash in turnover cash" or

Dr 10111 "Cash in operational cashiers";

Cr 4XXXX relevant income account.

55. When cash is disbursed from the bank cashier, it is carried out through the following accounting entry:

1. when cash is given to customers from the bank cashier for wages and payments equivalent to them, dividends, business trip expenses, pensions and material assistance payments, as well as other payments provided for by legislation:

Dr Customer's deposit and credit accounts;

Cr 10101 "Cash in turnover cash" or

Cr 10111 "Cash in operational cashiers";

2. when cash is given from the bank cashier from the bank card of an individual who is a customer of this branch:

Dr 17401 "Transit accounts for funds to be written off for cash received from individuals' bank cards";

Cr 10101 "Cash in turnover cash" or

Cr 10111 "Cash in operational cashiers";

Dr 22618 "Obligations on individuals' bank cards" and 22617 "Obligations on pensioners' bank cards";

Cr 23504 "Transit accounts for cash given from bank cards or funds transferred to individuals' deposit accounts";

Dr 23504 "Transit accounts for cash given from bank cards or funds transferred to individuals' deposit accounts";

Cr 17401 "Transit accounts for funds to be written off for cash received from individuals' bank cards";

3. when cash is given from the bank cashier from the bank card of an individual who is a customer of another branch of this bank:

In the branch of the bank giving cash:

Dr 17401 "Transit accounts for funds to be written off for cash received from individuals' bank cards";

Cr 10101 "Cash in turnover cash" or

Cr 10111 "Cash in operational cashiers";

Dr 16111 "Receivables for funds given as cash from individuals' bank cards from the head office/branch";

Cr 23504 "Transit accounts for cash given from bank cards or funds transferred to individuals' deposit accounts";

Dr 23504 "Transit accounts for cash given from bank cards or funds transferred to individuals' deposit accounts";

Cr 17401 "Transit accounts for funds to be written off for cash received from individuals' bank cards";

In another branch of the bank:

Dr 22618 "Obligations on individuals' bank cards";

Cr 22212 "Payables for funds given as cash from individuals' bank cards to the head office/branches";

Dr 22212 "Payables for funds given as cash from individuals' bank cards to the head office/branches";

Cr 16111 "Receivables for funds given as cash from individuals' bank cards from the head office/branch";

4. when cash is given from the bank card of an individual who is a customer of another bank:

in the branch of the bank giving cash:

Dr 17401 "Transit accounts for funds to be written off for cash received from individuals' bank cards";

Cr 10101 "Cash in turnover cash" or

Cr 10111 "Cash in operational cashiers";

Dr 16111 "Receivables for funds given as cash from individuals' bank cards from the head office/branch";

Cr 23504 "Transit accounts for cash given from bank cards or funds transferred to individuals' deposit accounts";

Dr 23504 "Transit accounts for cash given from bank cards or funds transferred to individuals' deposit accounts";

Cr 17401 "Transit accounts for funds to be written off for cash received from individuals' bank cards";

at the Head Office of the bank giving cash:

Dr 10511 "Receivables from other banks for funds given as cash from individuals' bank cards";

Cr 22212 "Payables for funds given as cash from individuals' bank cards to the head office/branches";

Dr 22212 "Payables for funds given as cash from individuals' bank cards to the head office/branches";

Cr 16111 "Receivables for funds given as cash from individuals' bank cards from the head office/branch" - The branch that gave cash;

at the Head Office of the bank where the bank card was opened:

Dr 16111 "Receivables for funds given as cash from individuals' bank cards from the head office/branch";

Cr 21012 "Payables to other banks for funds given as cash from individuals' bank cards";

Dr 21012 "Payables to other banks for funds given as cash from individuals' bank cards";

Cr 10511 "Receivables from other banks for funds given as cash from individuals' bank cards" - The Head Office of the bank that gave cash;

in the branch of the bank where the bank card was opened:

Dr 22618 "Obligations on individuals' bank cards";

Cr 22212 "Payables for funds given as cash from individuals' bank cards to the head office/branches";

Dr 22212 "Payables for funds given as cash from individuals' bank cards to the head office/branches";

Cr 16111 "Receivables for funds given as cash from individuals' bank cards from the head office/branch" - Head Office. See previous edition.

56. "Obsolete" category cash of the bank is accounted for in account 10198 "Cash in 'Obsolete' category" and cash in the "obsolete" category is credited (debited) to this account through account 17301 "Transit account". (Para 56 edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated January 4, 2024 No. 42/20 (registry number 3336-2, 05.02.2024) -, 06.02.2024, 10/24/3336-2/0100)

57. Based on the waybill of the incassation bag (sack) for funds collected from customers by incassators, the following accounting entries are made:

1. if the funds in the incassation sacks collected by incassators belong to a customer of this bank:

Dr 19903 "Collected cash receipts and checks";

Cr Customer's deposit account;

2. if the funds in the incassation sacks collected by incassators belong to a customer of another bank or another branch of the bank:

Dr 19903 "Collected cash receipts and checks";

Cr 29804 "Collected cash receipts and checks of customers of other banks";

See previous edition.

3. if the cash in the incassation sacks collected by incassators belongs to an operational cashier located outside the bank building in the area where another bank (branch) is located: (The first paragraph of sub-paragraph 3 of paragraph 57 edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registry number 3336-3, 21.07.2025) -, 22.07.2025, 10/25/3336-3/0642)

Dr 19903 "Collected cash receipts and checks";

Cr 29896 "Other liabilities".

58. Funds in incassation sacks are credited to the turnover cash of the bank at the recounting cashier, and the following accounting entry is made:

Dr 10101 "Cash in turnover cash" or

Dr 10111 "Cash in operational cashiers";

Cr 19903 "Collected cash receipts and checks".

59. If excess cash funds are identified at the recounting cashier, the following accounting entry is made:

Dr 10101 "Cash in turnover cash" or

Dr 10111 "Cash in operational cashiers";

Cr 29816 "Excesses identified during cash recounting".

60. If excess cash funds identified at the bank's recounting cashier belong to a customer of this bank, they are credited to the customer's account through the following accounting entry:

Dr 29816 "Excesses identified during cash recounting";

Cr Customer's deposit account.

61. If excess cash funds identified at the bank's recounting cashier are transferred to account 29804 "Collected cash receipts and checks of customers of other banks" of a customer of another bank in cases agreed in the contract, the following accounting entry is made:

Dr 29816 "Excesses identified during cash recounting";

Cr 29804 "Collected cash receipts and checks of customers of other banks".

62. If excess cash funds identified at the bank's recounting cashier belong to an operational cashier located outside the bank building where there is no head bank or branch in this area, the following accounting entry is made:

Dr 29816 "Excesses identified during cash recounting";

Cr 29896 "Other liabilities".

63. If the shortage amount identified at the bank's recounting cashier belongs to a customer of this bank and is collected from the customer's account, the following accounting entry is made:

Dr Customer's deposit account;

Cr 19935 "Shortages identified during cash recounting".

64. If the shortage amount identified at the bank's recounting cashier is collected from the balance sheet account 29804 - "Collected cash receipts and checks of customers of other banks" of a customer of another bank on the basis of conditions agreed in the contract, the following accounting entry is made:

Dr 29804 "Collected cash receipts and checks of customers of other banks";

Cr 19935 "Shortages identified during cash recounting".

If the shortage amount identified at the bank's recounting cashier belongs to an operational cashier located outside the bank building where there is no head bank or branch in this area and is collected on the basis of conditions agreed in the contract, the following accounting entry is made:

Dr 29896 "Other liabilities";

Cr 19935 "Shortages identified during cash recounting".

65. The following accounting entry is made for cash funds belonging to customers of another bank:

Dr 29804 "Collected cash receipts and checks of customers of other banks";

Cr Customer's deposit account (through account 16103 "Receivables for funds from branches and interbank settlements from head offices/branches").

The accounting entry is made for cash funds belonging to an operational cashier located outside the bank building where there is no head bank or branch in this area:

Dr 29896 "Other liabilities" - Commercial bank (branch) that received cash; See previous edition.

Cr 29896 "Other liabilities" - Bank (branch) located in another area. (The sixth paragraph of paragraph 65 edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registry number 3336-3, 21.07.2025) -, 22.07.2025, 10/25/3336-3/0642)

66. When funds arrive at the recipient's bank through an electronic payment system, they are credited through the following accounting entry:

Dr 29804 "Collected cash receipts and checks of customers of other banks" (through account 16103 "Receivables for funds from branches and interbank settlements from head offices/branches");

Cr Customer's deposit account". See previous edition.

When funds arrive through an electronic payment system to a bank (branch) located in another area, they are credited through the following accounting entry: (The fourth paragraph of paragraph 66 edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registry number 3336-3, 21.07.2025) -, 22.07.2025, 10/25/3336-3/0642) See previous edition.

Dr 29896 "Other liabilities" (through account 16103 "Receivables for funds from branches and interbank settlements from head offices/branches") - Bank (branch) that received cash; (The fifth paragraph of paragraph 66 edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registry number 3336-3, 21.07.2025) -, 22.07.2025, 10/25/3336-3/0642) See previous edition.

Cr 29896 "Other liabilities" - Bank (branch) located in another area. (The sixth paragraph of paragraph 66 edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registry number 3336-3, 21.07.2025) -, 22.07.2025, 10/25/3336-3/0642)

67. Interbank payments carried out between banks without branches are carried out in the following order:

The following accounting entry is made for cash funds belonging to customers of another bank:

Dr 29804 "Collected cash receipts and checks of customers of other banks";

Cr Customer's deposit account (through account 10301 "Receivables from representative account in the Central Bank - Nostro");

When funds arrive at the beneficiary bank, i.e., the recipient's bank, through an electronic payment system, they are credited through the following accounting entry:

Dr 29804 "Collected cash receipts and checks of customers of other banks" (through account 10301 "Receivables from representative account in the Central Bank - Nostro");

Cr Customer's deposit account.

68. The initiating bank without branches must make the following accounting entry to receive cash assistance:

Dr 10307 "Receivables from the Central Bank - Cash";

Cr 21307 "Funds received from resident banks for cash receipt" (through account 10301 "Receivables from representative account in the Central Bank - Nostro").

69. When funds arrive for the Regional Directorates of the Central Bank to receive cash assistance for the Accounting and Cash Centers (hereinafter referred to as ACC in the text), the following accounting entry is made:

Dr 10307 "Receivables from the Central Bank - Cash" (through account 16103 "Receivables for funds from branches and interbank settlements from head offices/branches" of the Central Bank);

Cr 21307 "Funds received from resident banks for cash receipt".

70. When cash assistance is dispatched by the ACCs of the Regional Directorates of the Central Bank, the following accounting entry is made:

Dr 10109 "Cash in transit and other payment documents";

Cr 10101 "Cash in turnover cash" or

Cr 10111 "Cash in operational cashiers".

71. When cash assistance is brought to the initiating bank without branches from the ACCs of the Regional Directorates of the Central Bank on the basis of an order of the Regional Directorates of the Central Bank, the following accounting entry is made:

Dr 10101 "Cash in turnover cash" or

Dr 10111 "Cash in operational cashiers";

Cr 10307 "Receivables from the Central Bank - Cash".

72. When a confirmation of receipt of cash assistance from the initiating bank without branches arrives at the ACCs of the Regional Directorates of the Central Bank, the following accounting entry is made:

Dr 21307 "Funds received from resident banks for cash receipt";

Cr 10109 "Cash in transit and other payment documents".

73. When cash assistance is received from the ACCs of the Regional Directorates of the Central Bank at the branch of the initiating bank (in banks with branches), the following accounting entry is made:

Dr 10307 "Receivables from the Central Bank - Cash";

Cr 21307 "Funds received from resident banks for cash receipt" (through account 16103 "Receivables for funds from branches and interbank settlements from head offices/branches").

When funds arrive for cash assistance at the branch of the beneficiary bank, i.e., the ACCs of the Regional Directorates of the Central Bank of the Central Bank, the following accounting entry is made:

Dr 10307 "Receivables from the Central Bank - Cash" (through account 16103 "Receivables for funds from branches and interbank settlements from head offices/branches");

Cr 21307 "Funds received from resident banks for cash receipt";

When cash assistance is dispatched by the branch of the beneficiary bank, i.e., the ACCs of the Regional Directorates of the Central Bank of the Central Bank, the following accounting entry is made:

Dr 10109 "Cash in transit and other payment documents";

Cr 10101 "Cash in turnover cash" or

Cr 10111 "Cash in operational cashiers".

When cash assistance is brought to the branch of the initiating bank, the following accounting entries are made:

Dr 10101 "Cash in turnover cash" or

Dr 10111 "Cash in operational cashiers";

Cr 10307 "Receivables from the Central Bank - Cash".

When a confirmation of receipt of cash assistance from the branch of the initiating bank arrives at the ACCs of the Regional Directorates of the Central Bank, the following accounting entry is made:

Dr 21307 "Funds received from resident banks for cash receipt";

Cr 10109 "Cash in transit and other payment documents".

See previous edition.

74. When branches of the bank receive cash assistance from another bank branch on the basis of an order of the Regional Directorates of the Central Bank, the following accounting entry is made: (The first paragraph of paragraph 74 edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 16, 2025 No. 12/10 (registry number 3336-3, 21.07.2025) -, 22.07.2025, 10/25/3336-3/0642)

Branches of the initiating bank send funds for cash assistance through the following accounting entry:

Dr 10507 "Receivables from representative accounts of other banks - Cash";

Cr 21008 "Payables to other banks - Cash" (through account 16103 "Receivables for funds from branches and interbank settlements from head offices/branches").

When funds arrive at the branch of the beneficiary bank for cash assistance, the following accounting entry is made:

Dr 10507 "Funds to be received from correspondent accounts of other banks — Cash" via account 16103 "Funds to be received from head office/branches for inter-branch and inter-bank settlements";

Cr 21008 "Funds to be paid to other banks — Cash".

When the beneficiary bank's branch sends cash, it performs the following accounting entry:

Dr 10109 "Cash in transit and other payment documents";

Cr 10101 "Cash in turnover cash desk" or

Cr 10111 "Cash in operational cash desks".

At the branch of the initiating bank, i.e., the branch receiving the cash, the following accounting entry is performed for the amount of cash received:

Dr 10101 "Cash in turnover cash desk" or

Dr 10111 "Cash in operational cash desks";

Cr 10507 "Funds to be received from correspondent accounts of other banks — Cash".

Upon receipt of a confirmation from the branch of the initiating bank regarding the receipt of cash sent to the branch of the beneficiary bank, the following accounting entry is performed:

Dr 21008 "Funds to be paid to other banks — Cash";

Cr 10109 "Cash in transit and other payment documents".

75. Accounting for the provision and receipt of cash between branches of one bank is performed as follows:

The branch of the initiating bank, i.e., the branch receiving the cash, when sending funds to the beneficiary branch of that bank to obtain cash, performs the following accounting entry:

Dr 16101 "Funds to be received from head office/branches — Cash";

Cr 22202 "Funds to be paid to head office/branches — Cash" (via account 16103 "Funds to be received from head office/branches for inter-branch and inter-bank settlements").

When funds for cash arrive at the bank's beneficiary branch via electronic payment, the following accounting entry is performed:

Dr 16101 "Funds to be received from head office/branches — Cash" (via account 16103 "Funds to be received from head office/branches for inter-branch and inter-bank settlements");

Cr 22202 "Funds to be paid to head office/branches — Cash".

The beneficiary branch of the bank, i.e., the branch sending the cash, after funds arrive for the cash in account 22202 "Funds to be paid to head office/branches — Cash", performs the following accounting entry:

Dr 10109 "Cash in transit and other payment documents";

Cr 10101 "Cash in turnover cash desk" or

Cr 10111 "Cash in operational cash desks";

When cash arrives at the initiating branch of the bank, i.e., the bank receiving the cash, the following accounting entry is performed:

Dr 10101 "Cash in turnover cash desk" or

Dr 10111 "Cash in operational cash desks";

Cr 16101 "Funds to be received from head office/branches — Cash".

The branch of the beneficiary bank, i.e., the branch sending the cash, upon receipt of a confirmation in the prescribed manner from the branch of the initiating bank, i.e., the branch receiving the cash, performs the following accounting entry:

Dr 22202 "Funds to be paid to head office/branches — Cash";

Cr 10109 "Cash in transit and other payment documents".

76. When cash is placed in ATMs, and the remaining cash in ATMs or unfit cash is returned to the bank, cash funds are credited (debited) for each ATM via account 17301 "Transit accounts" from (to) account 10107 "Cash in ATMs and other self-service equipment".

77. When cash is withdrawn from an ATM using a bank card, the following accounting entries are performed for each case:

Dr 17401 "Transit accounts for funds to be debited for cash received from bank cards of individuals";

Cr 10107 "Cash in ATMs and other self-service equipment";

Dr 22617 "Obligations for pensioners' bank cards" and 22618 "Obligations for individuals' bank cards";

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

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

Cr 17401 "Transit accounts for funds to be debited for cash received from bank cards of individuals".

78. Online collection operations using an automated deposit machine are performed with the following accounting entries:

1. if the customer is served by a branch of this bank:

Dr 10107 "Cash in ATMs and other self-service equipment";

Cr 202XX "Deposits payable on demand";

Cr 45294 "Income received for other services and intermediation" (in cases provided for in the contract);

2. if the customer is served by another branch of this bank:

Dr 10107 "Cash in ATMs and other self-service equipment";

Cr 29804 "Income and checks collected from other bank customers";

Cr 45294 "Income received for other services and intermediation" (in cases provided for in the contract);

Dr 29804 "Income and checks collected from other bank customers";

Cr 202XX Deposits payable on demand;

3. if the customer is served by a branch of another bank:

Dr 10107 "Cash in ATMs and other self-service equipment";

Cr 29804 "Income and checks collected from other bank customers";

Cr 45294 "Income received for other services and intermediation" (in cases provided for in the contract);

Dr 29804 "Income and checks collected from other bank customers";

Cr 202XX Deposits payable on demand.

79. When cash is credited to bank cards of individuals in national currency using an automated deposit machine, the following accounting entries are performed:

1. if the customer is served by a branch of this bank:

Dr 10107 "Cash in ATMs and other self-service equipment";

Cr 23116 "Transit accounts for funds to be transferred to individuals' bank cards for cash";

Cr 45294 "Income received for other services and intermediation" (in cases provided for in the contract);

Dr 23116 "Transit accounts for funds to be transferred to individuals' bank cards for cash";

Cr 22617 "Obligations for pensioners' bank cards" and 22618 "Obligations for individuals' bank cards";

2. if the customer is served by another branch of this bank:

Dr 10107 "Cash in ATMs and other self-service equipment";

Cr 22214 "Funds to be paid for payments made from bank cards to head office/branches";

Cr 45294 "Income received for other services and intermediation" (in cases provided for in the contract);

Dr 16113 "Funds to be received from head office/branches for payments made from bank cards";

Cr 23116 "Transit accounts for funds to be transferred to individuals' bank cards for cash";

Dr 23116 "Transit accounts for funds to be transferred to individuals' bank cards for cash";

Cr 22617 "Obligations for pensioners' bank cards" and 22618 "Obligations for individuals' bank cards";

Dr 22214 "Funds to be paid for payments made from bank cards to head office/branches";

Cr 16113 "Funds to be received from head office/branches for payments made from bank cards";

3. if the customer is served by a branch of another bank:

Dr 10107 "Cash in ATMs and other self-service equipment";

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

Cr 45294 "Income received for other services and intermediation" (in cases provided for in the contract);

Dr 10513 "Funds to be received from other banks for payments made from bank cards";

Cr 23116 "Transit accounts for funds to be transferred to individuals' bank cards for cash";

Dr 23116 "Transit accounts for funds to be transferred to individuals' bank cards for cash";

Cr 22617 "Obligations for pensioners' bank cards" and 22618 "Obligations for individuals' bank cards";

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

Cr 10513 "Funds to be received from other banks for payments made from bank cards".

80. When loans of individuals are paid using an automated deposit machine, the following accounting entries are performed:

1. if the customer is served by a branch of this bank:

Dr 10107 "Cash in ATMs and other self-service equipment";

Cr 29801 "Settlements with customers" or

Cr 22812 "Future period interest income";

Dr 29801 "Settlements with customers";

Cr Customer's loan account or

Cr 16309 "Accrued interest to be received on loans" or

Cr 16377 "Accrued but unpaid interest to be received under the contract";

Dr 22812 "Future period interest income";

Cr 4XXXX Relevant income account;

2. if the customer is served by another branch of this bank:

Dr 10107 "Cash in ATMs and other self-service equipment";

Cr 29801 "Settlements with customers";

Dr 29801 "Settlements with customers";

Cr 29801 "Settlements with customers" (Branch where the loan was obtained);

Dr 29801 "Settlements with customers" (Branch where the loan was obtained);

Cr Customer's loan account or

Cr 16309 "Accrued interest to be received on loans" or

Cr 16377 "Accrued but unpaid interest to be received under the contract" or

Cr 22812 "Future period interest income";

Dr 22812 "Future period interest income";

Cr 4XXXX Relevant income account.

81. If other payments are made using an automated deposit machine, the following accounting entries are performed:

Dr 10107 "Cash in ATMs and other self-service equipment";

Cr 29801 "Settlements with customers";

Dr 29801 "Settlements with customers";

Cr Accounts of payees. See previous edition.

82. When sending cash to the operational cash desks of the bank, the remaining cash in the operational cash desks at the end of the operational day is credited (debited) via account 17301 "Transit account" from account 10101 "Cash in turnover cash desk" or 10111 "Cash in operational cash desks" to account 10111 "Cash in operational cash desks" opened for the respective operational cash desk. In this case, if the remaining cash in the operational cash desk belongs to an operational cash desk located outside the bank building in the area where the bank (branch) located in another area is situated, the funds are credited to account 29896 "Other liabilities". (Paragraph 82 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.

83. When banks send excess cash from the cash reserve to the Main Departments of the Central Bank's HCCMs, they perform the following accounting entry: (First sentence of paragraph 83 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)

Dr 10109 "Cash in transit and other payment documents";

Cr 10101 "Cash in turnover cash desk" or

Cr 10111 "Cash in operational cash desks".

See previous edition.

84. When the HCCMs of the Main Departments of the Central Bank credit cash brought from banks to the turnover cash desk, the following accounting entry is performed: (First sentence of paragraph 84 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)

Dr 10101 "Cash in turnover cash desk";

Cr 21314 "Funds to be paid for cash submitted by resident banks" (at the Central Bank). See previous edition.

After crediting cash to the turnover cash desk, the HCCMs of the Main Departments of the Central Bank must send a confirmation to the bank regarding the acceptance of cash. (Fourth sentence of paragraph 84 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.

85. When funds are transferred to banks for cash credited to the turnover cash desk by the HCCMs of the Main Departments of the Central Bank, the following accounting entry is performed: (First sentence of paragraph 85 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)

Dr 21314 "Funds to be paid for cash submitted by resident banks" (at the Central Bank);

Cr 10311 "Funds to be received from the Central Bank — Submitted cash" (via account 16103 "Funds to be received from head office/branches for inter-branch and inter-bank settlements").

See previous edition.

86. Upon receipt of confirmation from the HCCMs of the Main Departments of the Central Bank regarding the submitted cash for which banks submitted cash, they must perform the following accounting entry: (First sentence of paragraph 86 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)

Dr 10311 "Funds to be received from the Central Bank — Submitted cash";

Cr 10109 "Cash in transit and other payment documents".

See previous edition.

87. When funds arrive from the HCCMs of the Main Departments of the Central Bank for cash submitted to the bank, the following accounting entry is performed: (First sentence of paragraph 87 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)

Dr 21314 "Funds to be paid for cash submitted by resident banks" (at the Central Bank) (via account 16103 "Funds to be received from head office/branches for inter-branch and inter-bank settlements");

Cr 10311 "Funds to be received from the Central Bank — Submitted cash".

Chapter 7. Accounting entries for maintaining accounting of operations with securities

88. After the issuance of securities is registered with the state, the following accounting entry is performed based on a copy of the decision on the issuance of securities issued to the issuer bank:

Dr 90329 "Bank's documentless securities";

Cr 96314 "Counter-account of the bank's securities".

89. The following accounting entry is performed when subscribing for shares and concluding a share purchase agreement:

1. for preferred shares:

Dr 30303 "Funds to be received for share subscription — Preferred (counter-passive)";

Cr 30309 "Registered charter capital — Preferred";

2. for ordinary shares:

Dr 30306 "Funds to be received for share subscription — Ordinary (counter-passive)";

Cr 30312 "Registered charter capital — Ordinary".

90. When payment for shares is received in full or in part, the following accounting entry is performed:

Dr Cash account or correspondent account of the bank or customer's account;

Cr 30303 "Funds to be received for share subscription — Preferred (counter-passive)" or 30306 "Funds to be received for share subscription — Ordinary (counter-passive)".

91. After the payment is fully received and the transaction is executed, based on the relevant extract from the deposit account confirming the transfer of ownership rights for the share, the following accounting entries are performed simultaneously:

1. for the nominal value of the preferred share:

Dr 30309 "Registered charter capital — Preferred";

Cr 30315 "Issued charter capital — Preferred";

2. for the nominal value of the ordinary share:

Dr 30312 "Registered charter capital — Ordinary";

Cr 30318 "Issued charter capital — Ordinary";

3. for the positive difference between the subscription price and the nominal value:

Dr 30309 "Registered charter capital — Preferred" or

Dr 30312 "Registered charter capital — Ordinary";

Cr 30603 "Additional capital — Preferred";

4. for placed shares:

Dr 96314 "Counter-account of the bank's securities";

Cr 90329 "Bank's documentless securities".

92. Expenses related to the issuance of shares are accounted for in the separate personal account "Expenses related to share issuance" of account 56795 "Other operating expenses".

93. If the value of shares is paid in full or in part by potential shareholders before the issuance of shares, advance payments for shares are reflected in liabilities until the shares are issued. Also, a deposit (deposit) may be placed by potential shareholders as a guarantee of participation in the subscription of the bank's new shares.

In this case, the following accounting entries are performed:

1. when an advance payment is made:

Dr Cash account or correspondent account of the bank or customer's account;

Cr 29830 "Deposits for payment of share subscription funds";

2. when shares are sold, based on the relevant extract from the deposit account confirming the transfer of ownership rights for the share:

Dr 29830 "Deposits for payment of share subscription funds" — for the payment amount;

Cr 30315 "Issued charter capital — Preferred" or

Cr 30318 "Issued charter capital — Ordinary" — for the nominal value of the share;

Cr 30603 "Additional capital — Preferred" — for the positive difference between the payment amount and the nominal value.

94. The accrual and payment of declared dividends are performed through the following accounting entries:

1. when dividends are accrued:

Dr 31203 "Undistributed profit (asset-passive)" (when calculating annual dividends);

Dr 31206 "Net profit (loss) (asset-passive)" (when calculating interim dividends);

Dr 30903 "General reserve fund" (in case of insufficient profit for preferred shares);

Cr 29822 "Dividends to be paid";

2. when dividends are paid:

Dr 29822 "Dividends to be paid";

Cr Cash account or correspondent account of the bank or customer's account;

3. when accrued dividends are directed to increase the bank's charter capital:

Dr 29822 "Dividends to be paid";

Cr 30315 "Issued charter capital — Preferred" or

Cr 30318 "Issued charter capital — Ordinary" — for the nominal value of the share;

Cr 30603 "Additional capital — Preferred" — for the amount above the nominal value.

At the same time, the accounting entry specified in sub-paragraph 'g' of paragraph 92 of these Rules is performed.

95. When the charter capital is increased by increasing the nominal value of shares, the following accounting entry is performed:

Dr 30603 "Additional capital — Preferred" or

Dr 31203 "Undistributed profit (asset-passive)" or

Dr 31206 "Net profit (loss) (asset-passive)" (if there is insufficient funds in account 30603 Additional capital — Preferred);

Cr 30315 "Issued charter capital — Preferred" or

Cr 30318 "Issued charter capital — Ordinary".

96. When additional shares are placed by capitalizing undistributed profit, the following accounting entry is performed:

Dr 31203 "Undistributed profit (asset-passive)";

Cr 30315 "Issued charter capital — Preferred" or

Cr 30318 "Issued charter capital — Ordinary" — for the nominal value of the share;

Cr 30603 "Additional capital — Preferred" — for the amount above the nominal value of the share.

97. When bank shares are placed for free exchange of previously issued securities, the following accounting entries are performed:

1. when preferred shares are exchanged for ordinary shares or preferred shares are exchanged for other types of preferred shares:

Dr 30315 "Issued charter capital — Preferred" — for the nominal value of the share;

Cr 30315 "Issued charter capital — Preferred" or

Cr 30318 "Issued charter capital — Ordinary" — for the nominal value of the share;

2. when freely exchangeable bonds are presented for exchange:

Dr 23602 "Issued bonds" in the personal account "Freely exchangeable bonds" of the balance sheet account — for the value of the securities presented for free exchange;

Cr 30315 "Issued charter capital — Preferred" or

Cr 30318 "Issued charter capital — Ordinary" — for the nominal value of the share;

Cr 30603 "Additional capital — Preferred" — for the amount above the nominal value, when the exchange coefficient is greater than 1.

98. If the bank buys its own shares for the purpose of their subsequent resale or cancellation, the bank's own capital decreases by the cost of purchasing the share. In this case, the following accounting entry is performed:

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

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

Cr Cash account or correspondent account of the bank or customer's account.

99. If the bank buys its own shares for the purpose of cancellation, the shares are credited to account 90329 "Bank's documentless securities" at a conditional price of 1 sum through the following accounting entry:

Dr 90329 "Bank's documentless securities";

Cr 96314 "Counter-account of the bank's securities".

100. If the bank buys its own shares for the purpose of subsequent resale, the shares are credited to account 90337 "Bank's purchased securities" at their nominal value through the following accounting entry:

Dr 90337 "Bank's purchased securities";

Cr 96314 "Counter-account of the bank's securities".

101. When the bank's purchased own shares are subsequently resold in the secondary market, the following accounting entries are performed:

1. when sold at a higher price relative to the purchase price:

Dr Cash account or correspondent account of the bank or customer's account — for the sale price of the share;

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

Cr 30324 "Own shares repurchased from shareholders — Ordinary (counter-passive)" — for the purchase price of the share or

Cr 30603 "Additional capital — Preferred" in the personal account "Additional capital for repurchased own shares" of the balance sheet account — for the positive difference between the resale and purchase prices;

2. when sold at a price lower than the purchase price:

Dr Cash Account or Bank’s Correspondent Account or Client’s Account — at the selling price of the shares;

Dr 30603 "Additional Capital — Preferred" — at the amount of the negative difference between the resale and purchase prices, within the credit balance;

Cr 30321 "Own Shares Repurchased from Shareholders — Preferred (Counter-passive)" or

Cr 30324 "Own Shares Repurchased from Shareholders — Ordinary (Counter-passive)" — at the purchase price of the shares.

If the balance of the separate personal account "Additional Capital Received from Purchase of Own Shares" of account 30603 "Additional Capital — Preferred" is zero, the negative difference between the resale and purchase prices is transferred to balance sheet account 31206 "Net Profit (Loss) (Asset-Liability)";

3. the following accounting entry is performed simultaneously:

Dr 96314 "Counter-account for Bank's Securities";

Cr 90337 "Bank's Purchased Securities".

102. When shares are cancelled or the bank's share capital is reduced (after the relevant amendments to the charter documents are registered with the Central Bank), the following accounting entry is performed:

Dr 30315 "Issued Share Capital — Preferred" or

Dr 30318 "Issued Share Capital — Ordinary" — at the nominal value of the shares;

Cr 30321 "Own Shares Repurchased from Shareholders — Preferred (Counter-passive)" or

Cr 30324 "Own Shares Repurchased from Shareholders — Ordinary (Counter-passive)" — at the purchase price of the shares.

103. The positive or negative difference between the nominal value of the bank's own shares and their purchase price is accounted for on the debit or credit of balance sheet account 30603 "Additional Capital — Preferred", respectively. If the credit balance of the account is insufficient, the missing negative difference is taken to balance sheet account 31206 "Net Profit (Loss) (Asset-Liability)".

The following accounting entry is performed simultaneously:

Dr 96314 "Counter-account for Bank's Securities";

Cr 90329 "Bank's Documentless Securities".

104. When the blanks of documentless or documentary securities are registered in the Central Depository, the following accounting entries are performed:

Dr 90327 "Bank's Securities Blanks";

Cr 96314 "Counter-account for Bank's Securities";

Dr 90329 "Bank's Documentless Securities";

Cr 96314 "Counter-account for Bank's Securities"

105. When securities are placed at nominal value, the following accounting entries are performed:

Dr Cash Account or Bank’s Correspondent Account or Client’s Account;

Cr 23600 "Securities Issued by the Bank";

Dr 96314 "Counter-account for Bank's Securities";

Cr 90327 "Bank's Securities Blanks";

Dr 96314 "Counter-account for Bank's Securities";

Cr 90329 "Bank's Documentless Securities".

106. When a security is sold at a price higher than its nominal value, the difference between the selling price and the nominal value (premium) is credited to account 23696 "Premium on Issued Securities" on the day of sale via the following accounting entry:

Dr Cash Account or Bank’s Correspondent Account or Client’s Account — at the selling price of the security;

Cr 23600 "Securities Issued by the Bank" — at the nominal value of the security;

Cr 23696 "Premium on Issued Securities" — at the amount of the difference between the selling price and the nominal value of the security.

Simultaneously, when the relevant entries regarding the owner of the security are made on the security blank or when securities are transferred to the investor's depot account, the following accounting entries are performed:

Dr 96314 "Counter-account for Bank's Securities";

Cr 90327 "Bank's Securities Blanks";

Dr 96314 "Counter-account for Bank's Securities";

Cr 90329 "Bank's Documentless Securities".

107. If a security is sold at a price lower than its nominal value, the difference between the nominal value and the selling price (discount) is debited to balance sheet account 23698 "Discount on Issued Securities (Counter-passive)" on the date of sale via the following accounting entry:

Dr Cash Account or Bank’s Correspondent Account or Client’s Account — at the selling price of the security;

Dr 23698 "Discount on Issued Securities (Counter-passive)" — at the amount of the difference between the nominal value and the selling price of the security;

Cr 23600 "Securities Issued by the Bank" — at the nominal value of the security.

Discounts are reflected in the balance sheet as a deduction from the total amount of issued securities.

108. If securities are sold between interest payment periods, the interest obligations accrued and payable are recorded on the date of sale via the following accounting entry:

Dr Cash Account or Bank’s Correspondent Account or Client’s Account;

Cr 22414 "Accrued Interest Payable on Issued Securities".

109. Securities acquired under redemption or resale terms are removed from the balance sheet. If the acquisition is at book value, the following accounting entries are performed:

1. when securities previously sold at nominal value are acquired:

Dr 23600 "Securities Issued by the Bank" — at nominal value;

Cr Cash Account or Bank’s Correspondent Account or Client’s Account — at nominal value;

2. when securities previously sold at a discount are acquired:

Dr 23600 "Securities Issued by the Bank" — at nominal value;

Cr 23698 "Discount on Issued Securities (Counter-passive)" — within the remaining value of the discount;

Cr Cash Account or Bank’s Correspondent Account or Client’s Account — at the acquisition price of the security;

3. when securities previously sold at a premium are acquired:

Dr 23600 "Securities Issued by the Bank" — at nominal value;

Dr 23696 "Premium on Issued Securities" — within the remaining value of the premium;

Cr Cash Account or Bank’s Correspondent Account or Client’s Account — at the acquisition price of the security;

4. upon payment of accrued interest:

Dr 22414 "Accrued Interest Payable on Issued Securities";

Cr Cash Account or Bank’s Correspondent Account or Client’s Account.

110. If the bank acquires a security at a price lower than its nominal value, the positive difference between the nominal value and the acquisition price is reflected on the credit of the separate personal account "Income from Operations Related to Issued Debt Obligations" of balance sheet account 45994 "Other Non-interest Income". If the bank acquires a security at a price higher than its book value, the negative difference between the book value and the acquisition price is reflected on the debit of the separate personal account "Expenses Incurred for Operations Related to Issued Debt Obligations" of balance sheet account 55995 "Other Non-interest Expenses".

111. If the bank acquires a security for the purpose of cancellation, the security is recorded at a conditional price of 1 som via the following accounting entry:

Dr 90327 "Bank's Securities Blanks";

Cr 96314 "Counter-account for Bank's Securities";

Dr 90329 "Bank's Documentless Securities";

Cr 96314 "Counter-account for Bank's Securities".

112. If the bank acquires securities for the purpose of resale, the securities are recorded at nominal value via the following accounting entry:

Dr 90337 "Bank's Purchased Securities";

Cr 96314 "Counter-account for Bank's Securities".

113. When local (internal) or foreign (internal) bills of exchange are accepted for collection from a client or bank-correspondent, the bank performs the following accounting entry on off-balance sheet accounts at the nominal value of the bill:

Dr 90965 "Bills Accepted for Collection (Internal) — Local" or

Dr 90972 "Bills Accepted for Collection (Internal) — Foreign";

Cr 96323 "Counter-account for Bills Accepted for Collection (Internal)".

114. When payment under a bill is made in full or in part, or when the bill is returned without payment (in cases of refusal to pay or lack of funds in the account), the following accounting entry is performed:

Dr 96323 "Counter-account for Bills Accepted for Collection (Internal)";

Cr 90965 "Bills Accepted for Collection (Internal) — Local" or

90972 "Bills Accepted for Collection (Internal) — Foreign".

When a partial payment under a bill is made, the unpaid amount of the bill is transferred to account 90963 "Unpaid Settlement Documents" via the following accounting entry:

Dr 90963 "Unpaid Settlement Documents";

Cr 96321 "Counter-account for Unpaid Settlement Documents".

115. When bills are sent for collection to payers or correspondent banks who do not have accounts at the bank, the following accounting entry is performed at their nominal value:

Dr 90979 "Bills Sent for Collection (External) — Local" or

90986 "Bills Sent for Collection — Foreign";

Cr 96330 "Counter-account for Bills Sent for Collection (External)".

116. After payment under the bill is made by the payer, the following accounting entry is performed:

Dr 96330 "Counter-account for Bills Sent for Collection (External)";

Cr 90979 "Bills Sent for Collection (External) — Local" or

Cr 90986 "Bills Sent for Collection — Foreign".

117. Banks may incur income and expenses from collection operations related to securities. In this case, income is accounted for in account 45257 "Income Received for Services Provided for Collection Operations for Clients" and expenses in account 55158 "Intermediation Expenses and Expenses for Performing Collection Operations".

118. Accounting for funds transferred by clients for the purchase of securities, as well as funds received from the sale of clients' securities under intermediation and mandate contracts, is maintained in the separate account "Client Funds for Brokerage Operations with Securities" of balance sheet account 22608 "Funds of Clients for Operations with Securities".

119. Securities purchased for sale or based on a client's order are accounted for at nominal value in off-balance sheet accounts 93616 "Securities Held Conditionally by the State" and 93623 "Privately Held Securities/Commercial Documents Held Conditionally":

Dr 93616 "Securities Held Conditionally by the State" or

Dr 93623 "Privately Held Securities/Commercial Documents Held Conditionally";

Cr 96379 "Counter-account for Held Securities and Other Valuables".

120. When securities received for sale based on a client's order are not sold and are returned to clients, as well as when delivering securities purchased based on a client's order to clients, the following accounting entry is performed at the nominal value of the securities:

Dr 96379 "Counter-account for Held Securities and Other Valuables";

Cr 93616 "Securities Held Conditionally by the State" or

Cr 93623 "Privately Held Securities/Commercial Documents Held Conditionally".

121. Income received by banks from performing intermediation operations is accounted for on the credit of balance sheet account 45209 "Income from Investment Intermediation Operations Performed with Securities".

122. When securities are received from the issuer for placement, the following accounting entry is performed:

Dr 93616 "Securities Held Conditionally by the State" or

Dr 93623 "Privately Held Securities/Commercial Documents Held Conditionally";

Cr 96379 "Counter-account for Held Securities and Other Valuables".

123. Accounting for funds received from the placement of the issuer's securities is maintained in the separate personal account "Issuer Funds Related to Services for the Issuance of Securities" of balance sheet account 22608 "Funds of Clients for Operations with Securities".

124. When placing securities with their first owners, as well as when returning unplaced securities to the issuer, the following accounting entry is performed at the nominal value of the securities:

Dr 96379 "Counter-account for Held Securities and Other Valuables";

Cr 93616 "Securities Held Conditionally by the State" or

Cr 93623 "Privately Held Securities/Commercial Documents Held Conditionally".

125. The bank redeems securities based on the issuer's order at the expense of the issuer's funds. Funds received from the issuer are accounted for in the separate personal account "Issuer Funds for Securities Issuance" of balance sheet account 22608 "Funds of Clients for Operations with Securities". When the issuer's securities are redeemed, the following accounting entry is performed at the redemption amount:

Dr 22608 "Funds of Clients for Operations with Securities";

Cr Cash Account or Bank’s Correspondent Account or Client’s Account.

Simultaneously, the blanks of redeemed securities are recorded in off-balance sheet accounts at a conditional price of 1 som via the following accounting entries:

Dr 90303 "Blanks of State Securities";

Cr 96305 "Counter-account for Blanks of State Securities" or

Dr 90317 "Blanks of Securities of Other Organizations and Institutions";

Cr 96315 "Counter-account for Blanks of Securities of Other Organizations and Institutions".

126. When transferring blanks of securities redeemed based on the issuer's order to the issuer or cancelling them, the following accounting entry is performed at a conditional price of 1 som:

Dr 96305 "Counter-account for Blanks of State Securities";

Cr 90303 "Blanks of State Securities" or

Dr 96315 "Counter-account for Blanks of Securities of Other Organizations and Institutions";

Cr 90317 "Blanks of Securities of Other Organizations and Institutions".

127. Income received from performing underwriting services is accounted for in the separate personal account "Income Received from Bank Operations Related to Services for the Issuance of Securities" of account 45294 "Income Received for Other Services Provided and Intermediation".

128. When securities are accepted from clients for storage, the following accounting entry is performed at nominal value:

Dr 93616 "Securities Held Conditionally by the State" or

Dr 93623 "Privately Held Securities/Commercial Documents Held Conditionally";

Dr 93623 "Privately Held Securities/Commercial Documents Held Conditionally";

129. When securities are removed from storage and returned to the client, the following accounting entry is performed at nominal value:

Dr 96379 "Counter-account for Held Securities and Other Valuables";

Cr 93616 "Securities Held Conditionally by the State" or

Cr 93623 "Privately Held Securities/Commercial Documents Held Conditionally".

130. Income received from performing storage operations is accounted for on the credit of the separate personal account "Income Received from Operations Performed by the Bank for the Storage of Securities" of balance sheet account 45294 "Income Received for Other Services Provided and Intermediation".

131. Securities sold under REPO agreements are accounted for in the corresponding account of balance sheet account 22300 "Securities Sold under REPO Agreements". In performing the first part of the agreement on the purchase and sale of securities with a resale condition, the selling bank performs the following accounting entries for the sale of securities under the first part of the agreement at the amount of the securities sold:

Dr Bank’s Correspondent Account or Client’s Account;

Cr 22300 "Securities Sold under REPO Agreements".

Simultaneously, for off-balance sheet accounts:

Dr 92802 "Forward Contracts for Purchase of Securities";

Cr 96374 "Counter-account for Forward Contracts for Purchase of Securities".

Securities are accounted for in account 92802 "Forward Contracts for Purchase of Securities" in accordance with the first part of the REPO operation, from the date of sale of the securities by the bank, until the date of purchase of the securities in accordance with the second part of the REPO operation.

132. The difference between the repurchase price of securities under the second part of the REPO operation and the selling price of securities under the first part of the REPO operation is, by its nature, a payment for the funds received. The specified difference is amortized and by the selling bank is credited to the interest expense account monthly during the term of the agreement on the purchase and sale of securities with a resale condition:

Dr 54300 "Interest Expenses on REPO Agreements Performed with Securities";

Cr 22300 "Securities Sold under REPO Agreements".

133. If the REPO agreement provides for a decrease in the REPO amount by the amount of interest (coupon) income in the first part of the agreement, the REPO amount decreases by the amount of interest (coupon) income received by the initial buyer, and the following accounting entry is performed:

Dr 22300 "Securities Sold under REPO Agreements";

Cr the corresponding account for interest receivable on the securities that are the subject of the REPO agreement.

134. In performing the second part of the agreement on the purchase and sale of securities with a resale condition, the bank performs the following accounting entry for the amount of securities repurchased under the second part of the agreement:

Dr 22300 "Securities Sold under REPO Agreements";

Cr Bank’s Correspondent Account or Client’s Account.

Simultaneously, in off-balance sheet accounts, the following accounting entry is performed for the value of securities repurchased under the second part of the agreement:

Dr 96374 "Counter-account for Forward Contracts for Purchase of Securities",

Cr 92802 "Forward Contracts for Purchase of Securities".

135. If the second part of the agreement on the purchase and sale of securities with a resale condition is not performed and the securities are transferred to the portfolio of the securities buyer, the selling bank performs the following accounting entry:

Dr 22300 "Securities Sold under REPO Agreements" — at the amount of repurchasing the security under the second part of the agreement;

Cr 10700 "Securities Measured at Fair Value Through Profit or Loss", 10800 "Investments in Securities Measured at Fair Value Through Other Comprehensive Income", 15900 "Investments in Debt Securities Measured at Amortized Cost".

The difference between the purchase price of securities under the second part of the agreement and their book value is reflected in the corresponding profit or loss account.

Simultaneously, the following accounting entry is performed in off-balance sheet accounts:

Dr 96374 "Counter-account for Forward Contracts for Purchase of Securities";

Cr 92802 "Forward Contracts for Purchase of Securities".

136. In performing the first part of the agreement on the purchase and sale of securities with a resale condition, the bank purchasing the securities performs the following accounting entry for the purchase amount of securities under the second part of the agreement:

Dr 11800 "Securities Purchased under REPO Agreements";

Cr Bank’s Correspondent Account or Client’s Account.

Simultaneously, the bank performs the following accounting entry in off-balance sheet accounts for the value of securities purchased by the bank and to be sold by the bank in performing the second part of the agreement on the purchase and sale of securities with a resale condition:

Dr 92806 "Forward Contracts for Sale of Securities";

Cr 96376 "Counter-account for Forward Contracts for Sale of Securities".

Securities are accounted for in account 92806 "Forward Contracts for Sale of Securities" in accordance with the first part of the REPO operation, from the date of purchase of the securities by the bank, until the date of sale of the securities in accordance with the second part of the REPO operation.

137. The difference between the resale price of securities under the second part of the agreement on the purchase and sale of securities with a resale condition and the purchase price of securities under the first part of the agreement is, by its nature, a payment for the funds provided. The specified difference is amortized and accounted for by the receiving bank monthly in the interest income account during the term of the agreement on the purchase and sale of securities with a resale condition:

Dr 11800 "Securities Purchased under REPO Agreements";

Cr 45000 "Interest Income on REPO Agreements Performed with Securities".

If the bank doubts that it will be able to repurchase the securities due to a deterioration in the financial condition of the counterparty to the REPO agreement, the interest income should be removed from the bank's balance sheet via the following accounting entry:

Dr 45000 "Interest Income on REPO Agreements Performed with Securities";

Cr 11800 "Securities Purchased under REPO Agreements".

After removal from the balance sheet, the amortization of the difference between the resale price of securities under the second part of the agreement and the purchase price of securities under the first part of the agreement is accounted for in off-balance sheet accounts:

Dr 95411 "Accrued Interest on Securities Receivable";

Cr 96333 "Counter-account for Accrued Interest on Securities Receivable".

Accounting maintained in the off-balance sheet account is stopped after the second part of the REPO agreement is performed:

Dr 96333 "Counter-account for Accrued Interest on Securities Receivable";

Cr 95411 "Accrued Interest on Securities Receivable".

138. On the balance sheet date, the market value of securities purchased under the first part of the agreement is equated to the balance sheet value (the amount accounted for in account 11800 "Securities purchased under REPO agreements"). If the market value falls below the balance sheet value, a reserve for possible losses is established at the expense of bank expenses. In this case, the difference between the balance sheet value and the market value is accounted for in the debit of account 56824 "Assessment of possible losses - REPO agreements":

Dr 56824 "Assessment of possible losses - REPO agreements";

Cr 11899 "Reserve for possible losses - Securities purchased under REPO agreements (contra-asset)".

If the market value exceeds the balance sheet value, the reserve is equated to zero:

Dr 11899 "Reserve for possible losses - Securities purchased under REPO agreements (contra-asset)";

Cr 56824 "Assessment of possible losses - REPO agreements".

139. When fulfilling the second part of the agreement on securities purchase and sale transactions with a repurchase condition, the bank performs the following accounting entry:

Dr Bank's representative account or customer's account;

Cr 11800 "Securities purchased under REPO agreements" - for the amount of repurchasing the security under the second part of the agreement.

At the same time, when fulfilling the second part of the agreement on securities purchase and sale transactions with a repurchase condition, the following accounting entry is performed for the value of securities sold by the bank on an off-balance sheet account:

Dr 96376 "Contra-account for time-bound transactions on the sale of securities";

Cr 92806 "Time-bound transactions on the sale of securities".

140. On the date of fulfilling the second part of the agreement on securities purchase and sale transactions with a repurchase condition, the balance sheet value of securities accounted for in account 11800 "Securities purchased under REPO agreements" must be equal to the amount of purchasing securities under the first part of the agreement.

In this case, if the second part of the agreement has not been fulfilled and the securities have been transferred to the bank's portfolio, the following accounting entries are performed:

1. if the market value of the securities exceeds the amount of purchasing securities under the first part of the agreement:

a) an accounting entry is performed to adjust the amount of the reserve for possible losses (if necessary);

b) an accounting entry is performed to transfer the securities to the bank's portfolio:

Dr 10700 "Securities measured at fair value through profit or loss" or

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

Dr 15900 "Investments in debt securities measured at amortized cost";

Cr 11800 "Securities purchased under REPO agreements" - for the amount of purchasing securities under the first part of the agreement.

2. when the market value of the security is less than the value of securities purchased under the first part of the agreement:

a) an accounting entry is performed to change the amount of the reserve (if necessary);

b) the following accounting entry is performed to transfer the securities to the bank's portfolio:

Dr 10700 "Securities measured at fair value through profit or loss" or

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

Dr 15900 "Investments in debt securities measured at amortized cost" - at the market value of the security;

Dr 11899 "Reserve for possible losses - Securities purchased under REPO agreements (contra-asset)" - for the amount of the formed reserve;

Cr 11800 "Securities purchased under REPO agreements" - for the amount of purchasing securities under the first part of the agreement.

At the same time, the following accounting entry is performed on the off-balance sheet account:

Dr 96376 "Contra-account for time-bound transactions on the sale of securities";

Cr 92806 "Time-bound transactions on the sale of securities".

141. On the date of fulfilling the second part of the agreement on securities purchase and sale transactions with a repurchase condition, the balance sheet value of securities accounted for in account 11800 "Securities purchased under REPO agreements" must be equal to the amount of repurchasing securities under the second part of the agreement.

In the event that the second part of the agreement is not fulfilled, the bank must remove interest income through the following accounting entry:

Dr 45000 "Interest income on REPO transactions with securities";

Cr 11800 "Securities purchased under REPO agreements".

142. The bank may account for REPO transactions as securities purchase and sale operations:

1. when fulfilling the first part of the agreement on securities purchase and sale transactions with a repurchase condition, the bank that is the seller of securities performs the relevant accounting entry for the sale of securities. In this case, the sold securities are removed from the bank's balance sheet.

At the same time, the following accounting entry is performed on the off-balance sheet account for the value of securities sold by the bank and to be purchased by the bank when fulfilling the second part of the agreement on securities purchase and sale transactions with a repurchase condition:

Dr 92802 "Time-bound transactions on the purchase of securities";

Cr 96374 "Contra-account for time-bound transactions on the purchase of securities".

Securities are accounted for in account 92802 "Time-bound transactions on the purchase of securities" from the date of purchasing securities in accordance with the first part of the REPO operation until the date of selling securities by the bank in accordance with the second part of the REPO operation.

2. When fulfilling the second part of the agreement on securities purchase and sale transactions with a repurchase condition, the bank performs the relevant accounting entry for the purchase of securities.

At the same time, the following accounting entry is performed on the off-balance sheet account for the value of securities purchased by the bank when fulfilling the second part of the agreement on securities purchase and sale transactions with a repurchase condition:

Dr 96374 "Contra-account for time-bound transactions on the purchase of securities";

Cr 92802 "Time-bound transactions on the purchase of securities".

143. When fulfilling the first part of the agreement on securities purchase and sale transactions with a repurchase condition, the bank that is the buyer of securities performs the relevant accounting entry for the sale of securities.

At the same time, the following accounting entry is performed on the off-balance sheet account for the value of securities purchased by the bank and to be sold by the bank when fulfilling the second part of the agreement on securities purchase and sale transactions with a repurchase condition:

Dr 92806 "Time-bound transactions on the sale of securities";

Cr 96376 "Contra-account for time-bound transactions on the sale of securities".

Securities are accounted for in account 92806 "Time-bound transactions on the sale of securities" from the date of purchasing securities in accordance with the first part of the REPO operation until the date of selling securities by the bank in accordance with the second part of the REPO operation.

144. When fulfilling the second part of the agreement on securities purchase and sale transactions with a repurchase condition, the bank performs the relevant accounting entry for the sale of securities. In this case, the sold securities are removed from the bank's balance sheet.

At the same time, the following accounting entry is performed on the off-balance sheet account for the value of securities sold by the bank when fulfilling the second part of the agreement on securities purchase and sale transactions with a repurchase condition:

Dr 96376 "Contra-account for time-bound transactions on the sale of securities";

Cr 92806 "Time-bound transactions on the sale of securities".

(Chapters 4-7 were introduced on the basis of Resolution No. 4/6 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)

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

APPENDIX 2

LIST of departmental normative legal documents being recognized as having lost their force

1. Resolution No. 15/3 of the Board of the Central Bank of the Republic of Uzbekistan dated July 17, 2004 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-17, August 13, 2004) (Collection of Legislative Acts of the Republic of Uzbekistan, 2004, No. 32, Article 369).

2. Resolution No. 28/9 of the Board of the Central Bank of the Republic of Uzbekistan dated December 31, 2004 "On Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-18, January 14, 2005) (Collection of Legislative Acts of the Republic of Uzbekistan, 2005, No. 2, Article 17).

3. Resolution No. 14/4 of the Board of the Central Bank of the Republic of Uzbekistan dated June 25, 2005 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-19, July 20, 2005) (Collection of Legislative Acts of the Republic of Uzbekistan, 2005, Nos. 28-29, Article 219).

4. Resolution No. 18/7 of the Board of the Central Bank of the Republic of Uzbekistan dated August 20, 2005 "On Amendments to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-20, September 17, 2005) (Collection of Legislative Acts of the Republic of Uzbekistan, 2005, Nos. 37-38, Article 290).

5. Resolution No. 7/6 of the Board of the Central Bank of the Republic of Uzbekistan dated March 11, 2006 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-21, March 17, 2006) (Collection of Legislative Acts of the Republic of Uzbekistan, 2006, No. 11, Article 99).

6. Resolution No. 13/7 of the Board of the Central Bank of the Republic of Uzbekistan dated June 15, 2006 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-22, July 24, 2006) (Collection of Legislative Acts of the Republic of Uzbekistan, 2006, No. 30, Article 300).

7. Resolution No. 8/4 of the Board of the Central Bank of the Republic of Uzbekistan dated March 9, 2007 "On Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-23, March 31, 2007) (Collection of Legislative Acts of the Republic of Uzbekistan, 2007, No. 14, Article 147).

8. Resolution No. 18/4 of the Board of the Central Bank of the Republic of Uzbekistan dated June 30, 2007 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-24, July 28, 2007) (Collection of Legislative Acts of the Republic of Uzbekistan, 2007, Nos. 31-32, Article 325).

9. Resolution No. 6/3 of the Board of the Central Bank of the Republic of Uzbekistan dated March 1, 2008 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-25, March 18, 2008) (Collection of Legislative Acts of the Republic of Uzbekistan, 2008, Nos. 12-13, Article 75).

10. Resolution No. 28/3 of the Board of the Central Bank of the Republic of Uzbekistan dated December 13, 2008 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-26, January 19, 2009) (Collection of Legislative Acts of the Republic of Uzbekistan, 2009, No. 4, Article 30).

11. Resolution No. 15/1 of the Board of the Central Bank of the Republic of Uzbekistan dated May 16, 2009 "On Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-27, June 11, 2009) (Collection of Legislative Acts of the Republic of Uzbekistan, 2009, No. 24, Article 278).

12. Resolution No. 14/1 of the Board of the Central Bank of the Republic of Uzbekistan dated April 10, 2010 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-28, May 17, 2010) (Collection of Legislative Acts of the Republic of Uzbekistan, 2010, No. 20, Article 156).

13. Resolution No. 40/5 of the Board of the Central Bank of the Republic of Uzbekistan dated December 11, 2010 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-29, January 17, 2011) (Collection of Legislative Acts of the Republic of Uzbekistan, 2011, No. 3, Article 27).

14. Resolution No. 2/3 of the Board of the Central Bank of the Republic of Uzbekistan dated January 24, 2013 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-30, January 25, 2013) (Collection of Legislative Acts of the Republic of Uzbekistan, 2013, No. 4, Article 51).

15. Resolution No. 14/10 of the Board of the Central Bank of the Republic of Uzbekistan dated July 27, 2013 "On Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-31, August 21, 2013) (Collection of Legislative Acts of the Republic of Uzbekistan, 2013, No. 34, Article 460).

16. Resolution No. 6/4 of the Board of the Central Bank of the Republic of Uzbekistan dated March 18, 2017 "On Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-32, April 4, 2017) (Collection of Legislative Acts of the Republic of Uzbekistan, 2017, No. 14, Article 239).

17. Resolution No. 11/1 of the Board of the Central Bank of the Republic of Uzbekistan dated June 5, 2017 "On Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-33, June 14, 2017) (Collection of Legislative Acts of the Republic of Uzbekistan, 2017, No. 24, Article 509).

18. Resolution No. 19/3 of the Board of the Central Bank of the Republic of Uzbekistan dated August 12, 2017 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-34, August 25, 2017) (Collection of Legislative Acts of the Republic of Uzbekistan, 2017, No. 34, Article 912).

19. Resolution No. 27/7 of the Board of the Central Bank of the Republic of Uzbekistan dated October 7, 2017 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-35, November 15, 2017) (National Database of Legislative Information, November 15, 2018, No. 10/17/773-35/0260).

20. Resolution No. 32/7 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2017 "On Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-36, December 27, 2017) (National Database of Legislative Information, December 28, 2017, No. 10/17/773-36/0468).

21. Resolution No. 29/3 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2018 "On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-37, October 15, 2018) (National Database of Legislative Information, October 16, 2018, No. 10/18/773-37/2054).

22. Resolution No. 23/8 of the Board of the Central Bank of the Republic of Uzbekistan dated October 12, 2002 "On Approval of the Instruction on Accounting for Intangible Assets in Banks of the Republic of Uzbekistan" (registration number 1199, January 14, 2003) (Information Bulletin of Normative Documents of Ministries, State Committees and Departments of the Republic of Uzbekistan, 2003, Nos. 1-2).

23. Resolution No. 34/7 of the Board of the Central Bank of the Republic of Uzbekistan dated October 23, 2010 "On Amendments to the Instruction on Accounting for Intangible Assets in Banks of the Republic of Uzbekistan" (registration number 1199-1, November 15, 2010) (Collection of Legislative Acts of the Republic of Uzbekistan, 2010, No. 46, Article 420).

24. Resolution No. 32/2 of the Board of the Central Bank of the Republic of Uzbekistan dated September 20, 2014 "On Amendments to the Instruction on Accounting for Intangible Assets in Banks of the Republic of Uzbekistan" (registration number 1199-2, September 30, 2014) (Collection of Legislative Acts of the Republic of Uzbekistan, 2014, No. 40, Article 502).

25. Resolution No. 25/8 of the Board of the Central Bank of the Republic of Uzbekistan dated November 27, 2004 "On Approval of the Instruction on Accounting for Fixed Assets in Banks of the Republic of Uzbekistan" (registration number 1434, December 17, 2004) (Collection of Legislative Acts of the Republic of Uzbekistan, 2004, No. 50, Article 510; 2010, No. 46, Article 422).

26. Resolution No. 34/6 of the Board of the Central Bank of the Republic of Uzbekistan dated October 23, 2010 "On Amendments to the Instruction on Accounting for Fixed Assets in Banks of the Republic of Uzbekistan" (registration number 1434-1, November 15, 2010) (Collection of Legislative Acts of the Republic of Uzbekistan, 2010, No. 46, Article 422).

27. Resolution No. 25/9 of the Board of the Central Bank of the Republic of Uzbekistan dated November 27, 2004 "On Approval of the Regulation on the Procedure for Accounting for Loans in Commercial Banks" (registration number 1435, December 17, 2004) (Collection of Legislative Acts of the Republic of Uzbekistan, 2004, No. 50, Article 511).

28. Resolution No. 29/3 of the Board of the Central Bank of the Republic of Uzbekistan dated October 10, 2015 "On Amendments to the Regulation on the Procedure for Accounting for Loans in Commercial Banks" (registration number 1435-1, October 20, 2015) (Collection of Legislative Acts of the Republic of Uzbekistan, 2015, No. 42, Article 544). (, 26.11.2021, No. 10/21/3336/1101; 01.08.2022, No. 10/22/3377/0696; 25.04.2023, No. 10/23/3336-1/0225; 12.06.2023, No. 10/23/3442/0359; 12.06.2023, No. 10/23/3442/0359; 06.02.2024, No. 10/24/3336-2/0100; 22.07.2025, No. 10/25/3336-3/0642; 30.06.2026, No. 10/26/3336-4/0651)