Regulatory Alerts2008-12-13 | 28/4Added · Updated
Approval of the Instruction on Accounting for Operations with Securities in Commercial Banks
The Central Bank of Uzbekistan approved the Instruction on accounting for operations with securities in commercial banks, establishing specific debit and credit journal entries for issuing shares, debt obligations, and other securities transactions. This directive supersedes previous regulations from 1999, 2000, and 2008 regarding the accounting of securities operations. It mandates detailed accounting treatments for share issuance, dividend distribution, share buybacks, bond issuance at premiums or discounts, and the amortization of premiums and discounts.
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