Chart of Accounts for the National Bank of Tajikistan

Appendix to the Resolution of the Board of the National Bank of Tajikistan
of December 29, 2017 No. 176
Additions approved by the Resolution of the Board of the National Bank of Tajikistan of August 30, 2019, No. 106 Changes and additions approved by the Resolution of the Board of the National Bank of Tajikistan of February 13, 2020, No. 32 Changes and additions approved by the Resolution of the Board of the National Bank of Tajikistan of June 8, 2020, No. 78 Additions approved by the Resolution of the Board of the National Bank of Tajikistan of January 19, 2021, No. 17 Additions approved by the Resolution of the Board of the National Bank of Tajikistan of February 22, 2022, No. 24 Additions approved by the Resolution of the Board of the National Bank of Tajikistan of December 31, 2024, No. 112 Changes and additions approved by the Resolution of the Board of the National Bank of Tajikistan of April 20, 2026, No. 37

CHART OF ACCOUNTS FOR THE NATIONAL BANK OF TAJIKISTAN

10109 A | Checks and other cash documents in national currency 10111 A | Cash in transit - Banknotes of the National Bank of Tajikistan 10115 A | Cash in transit - Coins of the National Bank of Tajikistan 10119 A | Transit account for cash operations of the National Bank of Tajikistan 10500 | Deposits in local credit organizations in national currency 10501 A | Correspondent account in credit organizations in national currency 10551 A | Correspondent account in Islamic credit organizations in national currency 10597 A | Other deposits in credit organizations in national currency 10599 A | Other Islamic deposits in Islamic credit organizations in national currency 10900 | Deposits in credit organizations in foreign currency 10901 A | Correspondent account in credit organizations in foreign currency 10951 A | Correspondent account in Islamic credit organizations in foreign currency 10997 A | Other deposits in credit organizations in foreign currency 10999 A | Other deposits in Islamic credit organizations in foreign currency 11100 | Deposits in foreign financial organizations in foreign currency 11101 A | Correspondent account in foreign financial organizations in foreign currency 11103 A | Deposits placed in the International Monetary Fund under special drawing rights 11171 A | Other deposits in foreign Islamic credit organizations in foreign currency 11197 A | Other deposits in foreign credit organizations in foreign currency 11199 P | Provision for expected credit losses on deposits in foreign financial institutions in foreign currency 11500 | Foreign currency cash and other cash documents 11501 A | Foreign currency cash 11505 A | Checks and other cash documents in foreign currency 11509 A | Foreign currency cash in transit

11511 A | Checks and other cash documents in foreign currency in transit 11900 | Gold and other precious metals 11901 A | Gold reserve 11903 A | Gold in transit 11905 A | Gold and other precious metals in foreign financial institutions 11907 A | Other gold reserves 11911 A | Reserves of other precious metals 11913 A | Non-monetary gold at refineries 11915 A | Monetary gold at foreign refineries 11917 A | Other non-monetary precious metals at refineries 11919 A | Other monetary precious metals at foreign refineries 11997 A | Other precious metal reserves 11999 P | Reserve for possible losses on gold and other precious metals 13100 | Internal investments 13101 A | State treasury bills 13103 A | Overdue state treasury bills 13105 A | State bonds and other state debt securities 13107 A | Overdue state bonds and other state debt securities 13109 A | Share securities of private and/or state enterprises 13151 A | Other internal investments 13153 P | Adjustment for decrease in value of investments in national currency 13155 A | Adjustment for increase in value of investments in national currency 13195 A | Premium on internal investments 13197 P | Discount on internal investments 13199 P | Provision for expected credit losses on internal investments 13500 | Foreign investments 13501 A | Quota of the Republic of Tajikistan in the International Monetary Fund in foreign currency 13505 A | Membership fee to the International Monetary Fund 13509 A | Foreign bonds and other debt securities 13511 A | Foreign share securities

13551 P | Adjustment for decrease in value of investments in foreign currency 13553 A | Adjustment for increase in value of investments in foreign currency 13593 A | Premium on foreign investments 13595 P | Discount on foreign investments 13597 A | Other assets deposited in foreign credit organizations 13599 P | Provision for expected credit losses on foreign investments 13700 | Financing in national currency 13701 A | Financing of Islamic credit organizations in national currency 13711 A | Loans (Hassan loans) for liquidity support of Islamic credit organizations in national currency 13721 A | Overdue loans of Islamic credit organizations in national currency 13731 A | Overdue loans for liquidity support of Islamic credit organizations in national currency 13741 A | Financing of Islamic credit organizations in litigation in national currency 13751 A | Financing in liquidated or undergoing liquidation Islamic credit organizations - in national currency 13795 A | Premium on financing of Islamic credit organizations in national currency 13797 P | Discount on financing of Islamic credit organizations in national currency 13799 P | Provision for expected credit losses on financing of Islamic credit organizations in national currency 13900 | Loans in national currency 13901 A | Loans to credit organizations in national currency 13903 A | Loans for liquidity support to credit organizations in national currency 13905 A | Loans to the Government of the Republic of Tajikistan in national currency 13907 A | Loans to agriculture in national currency 13909 A | Loans to other persons in national currency 13911 A | Overdue loans to credit organizations in national currency 13913 A | Overdue loans for liquidity support to credit organizations in national currency 13914 A | Loans in litigation to credit organizations in national currency 13915 A | Loans in litigation to other persons in national currency

13917 A | Overdue loans to the Government of the Republic of Tajikistan in national currency 13919 A | Overdue loans to other persons in national currency 13921 A | Loans in liquidated or undergoing liquidation credit organizations - in national currency 13951 P | Adjustment for decrease in value of loans 13953 A | Adjustment for increase in value of loans 13997 P | Discount on loans in national currency 13999 P | Provision for expected credit losses on loans in national currency 15100 | Restructured loans in national currency 15101 A | Restructured loans to credit organizations in national currency 15103 A | Restructured loans for liquidity support of credit organizations in national currency 15105 A | Restructured loans to the Government of the Republic of Tajikistan in national currency 15109 A | Restructured loans to other persons in national currency 15111 A | Overdue restructured loans to credit organizations in national currency 15113 A | Restructured overdue loans for liquidity support of credit organizations in national currency 15114 A | Restructured loans to credit organizations in litigation in national currency 15115 A | Restructured loans to other persons in national currency in litigation 15117 A | Overdue restructured loans to the Government of the Republic of Tajikistan in national currency 15119 A | Overdue restructured loans to other persons in national currency 15121 A | Restructured loans in liquidated or undergoing liquidation credit organizations - in national currency 15151 P | Adjustment for decrease in value of restructured loans 15153 A | Adjustment for increase in value of restructured loans 15197 P | Discount on restructured loans in national currency 15199 P | Provision for expected credit losses on restructured loans in national currency

15300 | Restructured financing to Islamic credit organizations in national currency 15301 A | Restructured financing to Islamic credit organizations in national currency 15311 A | Restructured financing for liquidity support of Islamic credit organizations in national currency 15321 A | Overdue restructured financing to Islamic credit organizations in national currency 15341 A | Overdue restructured financing for liquidity support of Islamic credit organizations in national currency 15351 A | Restructured financing in litigation to Islamic credit organizations in national currency 15355 A | Restructured financing in liquidated or undergoing liquidation Islamic credit organizations - in national currency 15397 P | Discount on restructured financing of Islamic credit organizations in national currency 15399 P | Provision for expected credit losses on restructured financing of Islamic credit organizations in national currency 15500 | Loans in foreign currency 15501 A | Loans to credit organizations in foreign currency 15503 A | Loans for liquidity support to credit organizations in foreign currency 15505 A | Loans to the Government of the Republic of Tajikistan in foreign currency 15507 A | Loans to agriculture in foreign currency 15509 A | Loans to other persons in foreign currency 15511 A | Overdue loans to credit organizations in foreign currency 15513 A | Overdue loans for liquidity support to credit organizations in foreign currency 15514 A | Loans to credit organizations in litigation in foreign currency 15515 A | Loans in litigation to other natural persons - foreign currency 15517 A | Overdue loans to the Government of the Republic of Tajikistan in foreign currency 15519 A | Overdue loans to other persons in foreign currency 15521 A | Loans in liquidated or undergoing liquidation credit organizations - in foreign currency

15551 P | Adjustment for decrease in value of loans in foreign currency 15553 A | Adjustment for increase in value of loans in foreign currency 15597 P | Discount on loans in foreign currency 15599 P | Provision for expected credit losses on loans in foreign currency 15700 | Financing of Islamic credit organizations in foreign currency 15701 A | Financing of Islamic credit organizations in foreign currency 15711 A | Financing for liquidity support of Islamic credit organizations in foreign currency 15721 A | Overdue financing of Islamic credit organizations in foreign currency 15731 A | Overdue financing for liquidity support of Islamic credit organizations in foreign currency 15741 A | Financing of Islamic credit organizations in litigation - in foreign currency 15745 A | Financing in liquidated or undergoing liquidation Islamic credit organizations - in foreign currency 15797 P | Discount on financing of Islamic credit organizations in foreign currency 15799 P | Provision for expected credit losses on financing of Islamic credit organizations in foreign currency 15900 | Restructured loans in foreign currency 15901 A | Restructured loans to credit organizations in foreign currency 15903 A | Restructured loans for liquidity support to credit organizations in foreign currency 15905 A | Restructured loans to the Government of the Republic of Tajikistan in foreign currency 15909 A | Restructured loans to other persons in foreign currency 15911 A | Restructured overdue loans to credit organizations in foreign currency 15913 A | Restructured overdue loans for liquidity support to credit organizations in foreign currency 15914 A | Restructured loans in litigation to credit organizations in foreign currency 15915 A | Restructured loans in litigation to other persons in foreign currency

15917 A | Overdue restructured loans to the Government of the Republic of Tajikistan in foreign currency 15919 A | Overdue restructured loans to other persons in foreign currency 15921 A | Restructured loans in liquidated or undergoing liquidation credit organizations - in foreign currency 15951 P | Adjustment for decrease in value of restructured loans in foreign currency 15953 A | Adjustment for increase in value of restructured loans in foreign currency 15997 P | Discount on restructured loans in foreign currency 15999 P | Provision for expected credit losses on restructured loans in foreign currency 16100 | Restructured financing to Islamic credit organizations in foreign currency 16101 A | Restructured financing to Islamic credit organizations in foreign currency 16111 A | Restructured financing for liquidity support of Islamic credit organizations in foreign currency 16121 A | Overdue restructured financing to Islamic credit organizations in foreign currency 16131 A | Overdue restructured financing for liquidity support of Islamic credit organizations in foreign currency 16141 A | Restructured financing in litigation to Islamic credit organizations in foreign currency 16145 A | Restructured financing in liquidated or undergoing liquidation Islamic credit organizations - in foreign currency 16197 P | Discount on restructured financing of Islamic credit organizations in foreign currency 16199 P | Provision for expected credit losses on restructured financing of Islamic credit organizations in foreign currency 17100 | Accrued income in national currency 17101 A | Accrued interest on deposits in credit organizations in national currency 17103 A | Accrued income on Islamic deposits in Islamic credit organizations in national currency 17105 A | Accrued interest on internal investments in national currency

17107 A | Accrued interest on loans to the Government of the Republic of Tajikistan 17109 A | Accrued dividends on internal investments in national currency 17111 A | Accrued interest on loans to maturity in national currency 17113 A | Accrued interest on restructured loans to the Government of the Republic of Tajikistan 17115 A | Accrued interest on restructured loans to maturity in national currency 17197 A | Other accrued income in national currency 17199 P | Provision for expected credit losses on accrued income and interest in national currency 17300 | Accrued income in foreign currency 17301 A | Accrued interest on deposits in local credit organizations in foreign currency 17303 A | Accrued income on Islamic deposits in Islamic credit organizations in foreign currency 17305 A | Accrued interest on deposits in foreign credit organizations in foreign currency 17309 A | Accrued interest on precious metal deposits in foreign financial institutions in foreign currency 17311 A | Accrued interest on foreign investments in foreign currency 17315 A | Accrued dividends on foreign investments in foreign currency 17319 A | Accrued interest on loans to maturity in foreign currency 17321 A | Accrued interest on restructured loans to maturity in foreign currency 17331 A | Other accrued income from Islamic agreements in foreign currency 17397 A | Other accrued income in foreign currency 17399 P | Provision for expected credit losses on accrued income in foreign currency 17500 | Accounts receivable of the National Bank of Tajikistan 17501 A | Accounts receivable of the National Bank of Tajikistan in national currency 17503 A | Accounts receivable of the National Bank of Tajikistan in foreign currency 17505 A | Accounts receivable of the National Bank of Tajikistan abroad in national currency 17507 A | Accounts receivable of the National Bank of Tajikistan abroad in foreign currency 17900 | Buildings, furniture and equipment

17905 A | Building under construction and other assets in this building 17909 A | Building 17911 P | Accumulated depreciation of building 17915 A | Improvement of leased property 17919 P | Accumulated depreciation of improvement of leased property 17925 A | Building improvement 17929 P | Accumulated depreciation of building improvement 17931 A | Vehicles 17935 P | Accumulated depreciation of vehicles 17939 A | Furniture, fixtures and equipment 17941 P | Accumulated depreciation of furniture, fixtures and equipment 17943 A | Intangible assets 17945 P | Accumulated depreciation on intangible assets 17947 A | Equipment to be installed 19100 | Real estate and other property 19101 A | Real estate and other property 19103 A | Real estate intended for sale 19105 A | Investment real estate 19107 P | Accumulated depreciation of investment real estate 19199 P | Reserve for possible losses on real estate and other property 19300 | Accounts for purchase and sale of foreign currency, gold and precious metals and revaluation of forward foreign exchange operations 19301 A | Unrealized profit from forward operations 19305 A | Purchase and sale of foreign currency 19307 A | SPOT operation for purchase of foreign currency - national currency 19309 A | SPOT operation - other claims on credit organizations in foreign currency 19311 A | Purchase and sale of gold and gold standard bars 19313 A | Purchase and sale of precious metals 19315 A | Bay-al-saf agreements 19500 | Other assets 19501 A | Financial lease (leasing) 19502 A | Islamic financial lease (ijara)

19503 P | Provision for expected credit losses on financial lease (leasing) 19504 P | Provision for expected credit losses on Islamic financial lease (leasing) 19505 A | Advance payments 19506 P | Accumulated depreciation on financial lease 19507 A | Taxes paid in advance 19508 A | Value added tax for deduction 19509 P | Reserve for possible losses on advance payment account 19511 A | Shortage of cash and other assets in national currency 19513 A | Shortage of foreign currency cash 19515 A | Stock of unused items 19517 A | Material for building repair 19519 A | Short-term expenses paid in advance 19521 A | Long-term expenses paid in advance 19525 A | Other assets in liquidated or undergoing liquidation credit organizations - in national currency 19527 A | Accounts receivable 19529 P | Reserve for possible losses on other assets in liquidated or undergoing liquidation credit organizations - in national currency 19531 A | Frozen assets 19533 A | Other assets in liquidated or undergoing liquidation Islamic credit organizations - in national currency 19535 A | Books 19539 A | Paintings and sculptures 19541 A | Collections of banknotes and coins 19545 A | Advances to bank employees 19547 A | Reimbursements from social insurance and pension funds 19549 A | Debit accounts pending clarification 19551 P | Reserve for possible losses on other assets in liquidated or undergoing liquidation Islamic credit organizations - in national currency 19553 P | Reserve for possible losses on accounts receivable 19597 A | Other assets 19599 P | Provision for expected losses on other assets 20000 LIABILITIES 20200 | Money in circulation 20202 P | Banknotes issued by the National Bank of Tajikistan

20206 P | Coins issued by the National Bank of Tajikistan 20400 | Deposits of credit organizations in national currency 20402 P | Correspondent account of local credit organizations in national currency 20404 P | Correspondent account of Islamic credit organizations in national currency 20406 P | Mandatory reserves of credit organizations for deposits and similar liabilities in national currency 20408 P | Mandatory reserves of Islamic credit organizations for deposits and similar liabilities in national currency 20410 P | Correspondent accounts of credit financial organizations in the National Money Transfer Processing Center - in national currency 20496 P | Other deposits of local credit organizations in national currency 20498 P | Other deposits of Islamic credit organizations in national currency 20600 | Deposits of credit organizations in foreign currency 20602 P | Correspondent account of local credit organizations in foreign currency 20604 P | Correspondent account of Islamic credit organizations in foreign currency 20606 P | Mandatory reserves of credit organizations for deposits and similar liabilities in foreign currency 20608 P | Mandatory reserves of Islamic credit organizations for deposits and similar liabilities in foreign currency 20610 P | Correspondent accounts of credit financial organizations in the National Money Transfer Processing Center - in foreign currency 20696 P | Other deposits of local credit organizations in foreign currency 20698 P | Other deposits of Islamic credit organizations in foreign currency 20800 | Deposits of foreign credit organizations in national currency 20802 P | Correspondent account of foreign credit organizations in national currency 20804 | Correspondent account of foreign Islamic credit organizations in national currency 20806 P | Mandatory reserves of foreign credit organizations for deposits and similar liabilities in national currency

20808 P | Mandatory reserves of foreign Islamic credit organizations for deposits and similar liabilities in national currency 20896 P | Other deposits of foreign credit organizations in national currency 20898 P | Other deposits of foreign Islamic credit organizations in national currency 22200 | Deposits of foreign credit organizations in foreign currency 22202 P | Correspondent account of foreign credit organizations in foreign currency 22204 P | Correspondent account of foreign Islamic credit organizations in foreign currency 22206 P | Mandatory reserves

Chart of Accounts for the National Bank of Tajikistan

Lineage: In force