Approval of the Regulation on the Procedure for Submission of Financial Reports and Electronic Data by Microcredit Organizations and Pawnshops to the Central Bank of the Republic of Uzbekistan

Decision of the Board of the Central Bank of the Republic of Uzbekistan, registered on April 5, 2018, registration number 2994

Date of entry into force

06.07.2018

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14.04.2023

28.07.2021

26.10.2020

12.03.2019

06.07.2018

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Document lost its force 14.04.2023

[OKOBZ:

1.07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.23.00.00 Other Credit Institutions / 07.23.02.00 Pawnshops;

2.07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.23.00.00 Other Credit Institutions / 07.23.03.00 Other Credit Organizations;

3.07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.29.00.00 Accounting. Financial Reporting / 07.29.05.00 Financial Reporting]

[TSZ:

1. Economy / Accounting, statistics and reporting;

2. Finance / Banks and other credit institutions. Credits]

Decision of the Board of the Central Bank of the Republic of Uzbekistan

On Approval of the Regulation on the Procedure for Submission of Financial Reports and Electronic Data by Microcredit Organizations and Pawnshops to the Central Bank of the Republic of Uzbekistan

[Registered by the Ministry of Justice of the Republic of Uzbekistan on April 5, 2018, registration number 2994]

This decision loses its force on April 14, 2023, based on Decision No. 28/3 dated December 6, 2022 of the Board of the Central Bank of the Republic of Uzbekistan "On Recognizing Certain Departmental Normative Legal Acts Adopted by the Central Bank of the Republic of Uzbekistan as Having Lost Their Force" (registration number 3411, dated January 11, 2023).

In accordance with the Laws of the Republic of Uzbekistan "On the Central Bank of the Republic of Uzbekistan", "On Microcredit Organizations", and "On Accounting", the Board of the Central Bank of the Republic of Uzbekistan decides:

1. Approve the Regulation on the Procedure for Submission of Financial Reports and Electronic Data by Microcredit Organizations and Pawnshops to the Central Bank of the Republic of Uzbekistan in accordance with the Appendix.

2. This decision enters into force three months after its official publication.

Chairman of the Central Bank M. NURMURATOV

Tashkent city,

March 17, 2018,

No. 9/6

Decision of the Board of the Central Bank of the Republic of Uzbekistan dated March 17, 2018, No. 9/6 Decision

APPENDIX

Regulation on the Procedure for Submission of Financial Reports and Electronic Data by Microcredit Organizations and Pawnshops to the Central Bank of the Republic of Uzbekistan

This Regulation establishes the procedure for the submission of financial reports and their electronic data by microcredit organizations and pawnshops (hereinafter referred to in the text as non-bank credit organizations) to the Central Bank of the Republic of Uzbekistan (hereinafter referred to in the text as the Central Bank) in accordance with the Laws of the Republic of Uzbekistan "On the Central Bank of the Republic of Uzbekistan", "On Microcredit Organizations", and "On Accounting".

Chapter 1. General Provisions

1. Non-bank credit organizations maintain accounting in accordance with the Law of the Republic of Uzbekistan "On Accounting" and the normative legal acts of the Central Bank.

2. Non-bank credit organizations submit financial reports and their electronic data to the Central Bank in the following forms:

(The first paragraph of paragraph 2 was edited by Decision No. 21/13 dated September 21, 2020 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 2994-2, dated October 26, 2020) — National Database of Legislation, October 26, 2020, No. 10/20/2994-2/1424-2)

Accounting Balance (Appendix 1);

Balance Sheet Report (Appendix 2);

Report on Financial Results (Appendix 3);

Changes in Capital (Appendix 4);

Information on Granted Loans and Provided Microleasing Services (Appendix 5).

3. The submission of financial reports by non-bank credit organizations to other bodies is carried out in the manner and within the deadlines established by legislative acts.

(Paragraph 3 was edited by Order No. 16-mh dated July 28, 2021 of the Minister of Justice of the Republic of Uzbekistan (registration number 3313, dated July 28, 2021) — , July 28, 2021, No. 10/21/3313/0724-2)

Chapter 2. Submission of Financial Reports by Non-Bank Credit Organizations to the Central Bank

4. The data in financial reports must be reflected as of the last date of the reporting month, taking into account operations carried out on the last day of the reporting month.

5. Financial reports are submitted to the Central Bank by non-bank credit organizations by the 5th day of the month following the reporting month. If the 5th day of the month falls on a weekend or holiday, reports must be submitted on the next working day after the weekend or holiday. If errors and deficiencies are identified in the submitted financial reports, the deficiencies must be corrected and resubmitted within two working days.

6. Financial reports are signed by the head of the non-bank credit organization (1st signature) and the person performing accounting and financial management functions (2nd signature).

(Paragraph 6 was edited by Decision No. 4/13 dated February 23, 2019 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 2994-1, dated March 11, 2019) — National Database of Legislation, March 12, 2019, No. 10/19/2994-1/2733-2)

7. Financial reports formalized on paper are sent to the Central Bank in the form of scanned copies in "PDF" format (document format between platforms). Each document must be in a separate file ensuring that all characters corresponding to the original copy are preserved (at least 200 dots per inch).

Chapter 3. Submission of Electronic Data of Financial Reports by Non-Bank Credit Organizations

8. Non-bank credit organizations must form electronic data of financial reports through an automated information system and send them to the Bank's System Data Warehouse (hereinafter referred to as BSMO) via communication channels by the 5th day of the month following the reporting month. If the 5th day of the month falls on a weekend or holiday, the electronic data of financial reports must be submitted on the next working day after the weekend or holiday.

9. Non-bank credit organizations submit a explanatory letter indicating the reasons for delaying the submission of financial reports to the Central Bank and their electronic data to the BSMO in the following cases:

When communication with the BSMO is interrupted;

When technical means and software are in a faulty state;

In cases of force majeure.

10. Non-bank credit organizations must immediately notify the Central Bank about the situations specified in paragraph 9 of this Regulation and eliminate these situations within 5 working days from the date they arose, and fully send the electronic data.

Chapter 4. Final Provisions

11. The submitted financial reports and their electronic data sent to the BSMO must match each other.

12. Regardless of the fact that the execution of certain financial operations by non-bank credit organizations is suspended for a certain period in accordance with legislation, they must submit financial reports and their electronic data within the established deadlines.

13. Persons guilty of violating the requirements of this Regulation are held liable in the manner established by legislative acts.

(Paragraph 13 was edited by Order No. 16-mh dated July 28, 2021 of the Minister of Justice of the Republic of Uzbekistan (registration number 3313, dated July 28, 2021) — , July 28, 2021, No. 10/21/3313/0724-2)

Regulation on the Procedure for Submission of Financial Reports and Electronic Data by Microcredit Organizations and Pawnshops to the Central Bank of the Republic of Uzbekistan Regulation

APPENDIX 1

_________________________________________________________________ of
(name of the organization)
As of ""______ 20__ year
Accounting Balance
								in sums
Account Number	Account Name	Balance at the Beginning of the Reporting Date		Debit	Credit	Balance at the End of the Reporting Date
Debit	Credit	Debit	Credit
Account Group
Main accounts belonging to the account group (first order)
Sub-accounts belonging to the main accounts (second order)

Regulation on the Procedure for Submission of Financial Reports and Electronic Data by Microcredit Organizations and Pawnshops to the Central Bank of the Republic of Uzbekistan Regulation

APPENDIX 2

____________________________ of (name of the organization)
Balance Sheet Report
As of ""______ 20__ year
CODE	DEFINITION	INDICATORS	THOUSAND SUMS
		ASSETS
10	10100	Cash in cashiers and other payment documents		0
20	10500	Deposits and other funds placed in banks		0
30	16300	Accrued interest receivable		0
40	11100*	Purchased debt receivables — factoring		0
50	12401+12405+12409+12501*+ 12505*+12509*+12701*+12705*+ 12709*+14801*+14809*+14901*+ 14909*+15101*+15109*+15701+ 15703*+15705+15707*	Loans (microcredit, microloan, consumer), gross	0
51	12499+12599*+12799*+14899*+ 14999*+15199*+15799	Less: Reserve for possible losses on loans	0
52		Loans, net (code 50 — code 51)		0
60	15600*+15709*-15699*	Microleasing, net		0
70	16500	Fixed assets, net		0
80	16600	Intangible assets, net		0
90	16701	Other private property	0
91	16707+16799	a. Less: Reserve for possible losses	0
92		b. Other private property, net (code 90 - code 91)		0
100	19900+16100*+16400	Other assets		0
110		Total Assets (10+20+30+40+52+60+70+80+92+100)		0
		LIABILITIES and CAPITAL
		LIABILITIES
210	21400+21600+22000	Loans and debts payable		0
220	22100	Liabilities for leasing		0
230*	23600	Issued bonds
240	22400	Interest payable		0
250	22500	Accrued taxes payable		0
260	22800	Deferred income		0
270	29800+22200*	Other liabilities		0
280		Total Liabilities (210+220+230+240+250+260+270)		0
		CAPITAL
310	30301	Authorized capital		0
311*	30312+30318-30306-30324	a. Shares — ordinary		0
312*	30309+30315-30303-30321	b. Shares — preferred		0
320*	30600	Additional capital		0
330	30900	Reserve capital		0
331	30903	a. General reserve fund	0
332	30905+30908	b. Other reserves and funds	0
340	31203	Undistributed profit		0
350	(40000-50000)+31206	Current year profit (loss)		0
360		Total Capital (310(311+312)+320+330+340+350)		0
370		Total Liabilities and Capital (280+360)		0

Note:

• account belonging to microcredit organizations

account belonging to pawnshops

• belonging to non-bank credit organizations in the form of a joint-stock company

Signature of the Head:
	Full Name
Signature of the Chief Accountant:
	Full Name

(Appendix 2 was edited by Decision No. 21/13 dated September 21, 2020 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 2994-2, dated October 26, 2020) — National Database of Legislation, October 26, 2020, No. 10/20/2994-2/1424-2)

Regulation on the Procedure for Submission of Financial Reports and Electronic Data by Microcredit Organizations and Pawnshops to the Central Bank of the Republic of Uzbekistan Regulation

APPENDIX 3

____________________________ of (name of the organization)
Report on Financial Results
As of ""______ 20__ year
CODE	DEFINITION	INDICATORS	THOUSAND SUMS
		1. INTEREST INCOME
110	40400	Interest income on deposits in banks	0
120	42000+44200*+44701+ 44705	Interest income on loans (microloans) granted to individuals	0
130	42100*+44300*+44703*	Interest income on microcredits granted to individual entrepreneurs	0
140	42300*+44500*+44707*	Interest income on microcredits granted to legal entities	0
150	45100*	Interest income on microleasing	0
160	44900	Other interest income	0
170		Total Interest Income (110+120+130+140+150+160)	0
		2. INTEREST EXPENSES
210	50600	Interest expenses on attracted debt funds	0
220	53106+54106	Interest expenses payable on loans obtained from banks	0
230	53112*+53114*+53118*+53122*+ 53126*+53196*+54112*+54114*+54118*+ 54122*+54126*+54196*	Interest expenses payable to other creditors	0
240	54200*	Interest expenses on issued bonds	0
250	54400	Interest expenses on leasing (microleasing)	0
260	54900	Other interest expenses	0
270		Total Interest Expenses (210+220+230+240+250+260)	0
310		3. NET INTEREST INCOME BEFORE ASSESSMENT OF POSSIBLE LOSSES ON LOANS (170 — 270)	0
320	56802+56838*+56842	Less: Assessment of possible losses on loans	0
330		Net Interest Income After Assessment of Possible Losses on Loans (310 — 320)	0
		4. NON-INTEREST INCOME
410	45200	Income from services and other intermediation	0
420	45400*	Profit from changes in foreign exchange rates	0
430	45900	Other non-interest income	0
440		Total Non-Interest Income (410+420+430)	0
		5. NON-INTEREST EXPENSES
510	55100	Expenses for services and intermediation	0
520	55300*	Losses from changes in foreign exchange rates
530	55900	Other non-interest expenses	0
540		Total Non-Interest Expenses (510+520)	0
600		6. NET PROFIT BEFORE OPERATING EXPENSES (330+440-540)	0
		7. OPERATING EXPENSES
710	56100	Employee salaries and other expenses for them	0
720	56200	Rent and maintenance expenses	0
730	56300	Business trip and transport expenses	0
740	56400	Administrative expenses	0
750	56500	Representation and charity	0
760	56600	Depreciation expenses	0
770	56700	Insurance, taxes and other expenses	0
780		Total Operating Expenses (710+720+730+740+750+760+770)	0
800	56800-56802-56838*-56842	8. ASSESSMENT OF POSSIBLE LOSSES NOT RELATED TO LOANS	0
900		9. NET PROFIT BEFORE INCOME TAX AND OTHER ADJUSTMENTS (600 — 780 — 800)	0
		10. INCOME TAX
1000	56902	Assessment of income tax	0
1100		11. PROFIT BEFORE ADJUSTMENTS (900 — 1000)	0
1110	Dr 31206 or Cr 31206	Adjustments before profit, net *	0
1200		12. NET PROFIT (LOSS) (1100+1110)	0

Note:

• account belonging to microcredit organizations

account belonging to pawnshops

• besides dividends calculated from the current year profit.

Signature of the Head:
	Full Name
Signature of the Chief Accountant:
	Full Name

(Appendix 3 was edited by Decision No. 21/13 dated September 21, 2020 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 2994-2, dated October 26, 2020) — National Database of Legislation, October 26, 2020, No. 10/20/2994-2/1424-2)

Regulation on the Procedure for Submission of Financial Reports and Electronic Data by Microcredit Organizations and Pawnshops to the Central Bank of the Republic of Uzbekistan Regulation

APPENDIX 4

____________________________ of (name of the organization)
Changes in Capital
As of ""______ 20__ year
CODE	DEFINITION	INDICATORS	THOUSAND SUMS
100	Adjustments to capital before the end of the previous year (30000)	Capital in the previous year	0
200		Adjustments to capital not reflected in the previous year's report, net	0
300		Capital in the previous year after adjustments (100+200)	0
400	Report on Financial Results (code 1200)	Net profit from the beginning of the year	0
500	30301-30301 (at the beginning of the year)	Changes in authorized capital in the current year	0
501*	Balance Sheet Report (code 311 + code 312 minus (code 311 + code 312 at the beginning of the year))		0
600*	30600-30600 (at the beginning of the year)	Changes in additional capital
700	30903-30903 (at the beginning of the year)	Changes in reserve fund	0
800	30905-30905 (at the beginning of the year)	Current year changes in property received for free	0
900	30908-30908 (at the beginning of the year)	Increase in valuation value relative to initial value	0
1000	Dr 31203, Cr	MINUS: Distributed part of previous year's profit	0
1100	Dr 31206, Cr 29807 or 30301	MINUS: Dividends calculated from current year profit	0
1200		Other changes affecting current year capital (net)	0
1300		Total Capital (300+400+500(501)+600+700+800+900+1200-1000-1100)	0
CODE	DEFINITION	INDICATORS	THOUSAND SUMS
900	30908-30908 (at the beginning of the year)	Increase in valuation value relative to initial value	0

Note:

• belonging to non-bank credit organizations in the form of a joint-stock company

Signature of the Head:
	Full Name
Signature of the Chief Accountant:
	Full Name

(Appendix 4 was edited by Decision No. 21/13 dated September 21, 2020 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 2994-2, dated October 26, 2020) — National Database of Legislation, October 26, 2020, No. 10/20/2994-2/1424-2)

Regulation on the Procedure for Submission of Financial Reports and Electronic Data by Microcredit Organizations and Pawnshops to the Central Bank of the Republic of Uzbekistan Regulation

APPENDIX 5

____________________________ of (name of the organization)
Information on Granted Loans and Provided Microleasing Services
As of ""______ 20__ year
																in thousand sums
No.	Acct No.	Full Name of Customer	Amount of Loan (consumer, microcredit, microloan, microleasing)	Balance of Loan (consumer, microcredit, microloan, microleasing)	Balance of Reserve for Possible Losses on Loans	Accrued Interest Not Yet Due (Accts 16307, 16309, 16323)	Annual Interest Rate	Date Loan (consumer, microcredit, microloan, microleasing) Was Granted	Date Loan (consumer, microcredit, microloan, microleasing) Is Due	Loan Type: 1-Consumer 2-Microcredit 3-Microloan 4-Microleasing	Collateral Type 0-Unsecured 1-Real Estate; 2-Transport; 3-Securities; 4-Others	Registration Number of Collateral in the Pledge Registry	Date Loan (consumer, microcredit, microloan, microleasing) Term Was Extended	Date Loan (consumer, microcredit, microloan, microleasing) Is Due After Extension	Value of Collateral	Overdue Principal Debt	of which, debt maturity				Overdue Accrued Interest
1-30 days	31-60 days	61-90 days	91-180 days	Over 180 days	(Acct 16377)	(Acct 91501)
		Total
	12401	Total
	12405	Total
	12409	Total
		...
	12401
	12401
	...
	12405
	...
	12409
	...

Signature of the Head:
	Initials and Surname
Signature of the Chief Accountant:
	Initials and Surname

(Appendix 5 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/13 dated September 21, 2020 (registry number 2994-2, dated 26.10.2020) edition — National Database of Legislative Information, 26.10.2020, No. 10/20/2994-2/1424)

(National Database of Legislative Information, 05.04.2018, No. 10/18/2994/1014, 12.03.2019, No. 10/19/2994-1/2733; 26.10.2020, No. 10/20/2994-2/1424; , 28.07.2021, No. 10/21/3313/0724)