Guidelines on Organizing Cash Operations in Commercial Banks and Collecting Cash and Other Valuables

Resolution of the Board of the Central Bank of the Republic of Uzbekistan, registered on June 29, 2018, registration number 3028

Date of Entry into Force

02.07.2018

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16.12.2025 14.11.2024 03.01.2024 28.04.2023 31.12.2022 17.12.2021 28.07.2021 26.01.2021 22.10.2020 07.09.2019 03.07.2019 24.01.2019 02.07.2018

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[ OKOZ: 1. 07.00.00.00 Legislation on Finance and Credit. Bank Activity / 07.19.00.00 Banking System / 07.19.02.00 Commercial Banks. Private Banks. Foreign Banks] [ TSZ: 1. Finance / Banks and other credit institutions. Credits]

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

On Approval of the Guidelines on Organizing Cash Operations in Commercial Banks and Collecting Cash and Other Valuables

[Registered by the Ministry of Justice of the Republic of Uzbekistan on June 29, 2018, registration number 3028]

See previous edition.

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: (edited by Resolution No. 27/14 of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, dated 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

1. The Guidelines on Organizing Cash Operations in Commercial Banks and Collecting Cash and Other Valuables are approved in accordance with the Appendix.

2. This Resolution enters into force from the date of its official publication.

Chairman of the Central Bank M. NURMURATOV

Tashkent city,

April 28, 2018,

No. 16/21

APPENDIX

to Resolution No. 16/21 of the Board of the Central Bank of the Republic of Uzbekistan dated April 28, 2018

GUIDELINES

on Organizing Cash Operations in Commercial Banks and Collecting Cash and Other Valuables

See previous edition.

These Guidelines establish the procedure for organizing cash operations in commercial banks and collecting cash and other valuables. (edited by Resolution No. 27/14 of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, dated 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

Chapter 1. General Provisions

1. The following terms are used in these Guidelines:

circulating cash — income and expense cash desks or income-expense cash desks organized in the bank's cash network for receiving, counting, sorting, wrapping, and storing separately from other valuables, and issuing cash and other valuables based on cash documents throughout the bank's working day; See previous edition.

cash desks organized outside the bank (branch) building — mini-bank cash desks, cash desks of bank service offices, special cash desks, and all other types of cash desks; (Paragraph 1 was supplemented by the seventh subparagraph in accordance with Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, dated 22.10.2020) — National Database of Legislative Acts of the Republic of Uzbekistan, 22.10.2020, 10/20/3028-4/1407)

ATM — an electromechanical device that allows the holder of a bank plastic card to receive slips for cash and other performed operations in self-service mode, as well as to perform basic and additional operations through the bank plastic card, including crediting and debiting funds, obtaining information about the balance of the bank plastic card and the account balance at the bank, and changing passwords;

currency valuables — cash foreign currency, securities in foreign currency, payment documents in foreign currency, and fine gold;

collection point — a special place (room) where cash receipts placed in collection bags (sacks) by economic entities operating in the territory of markets and trading complexes are handed over to a collection service employee; See previous edition.

collection service — a service for collecting, transporting, and escorting cash and other valuables belonging to economic entities, as well as banks, branches of banks, and separate divisions; (Paragraph 1 was supplemented by the seventh subparagraph in accordance with Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, dated 22.10.2020) — National Database of Legislative Acts of the Republic of Uzbekistan, 22.10.2020, 10/20/3028-4/1407)

recounting cash desk — a cash desk intended for recounting cash and other valuables in collection bags (sacks) brought in by a group of collectors and received from evening cash desk employees, as well as cash and other valuables handed over by the cash manager for recounting;

cash operations — receipt or issuance, recounting, sorting, wrapping, exchanging, and receiving from collectors or handing over for transport of cash and other valuables based on cash documents;

cash network — the area where income, expense, recounting, and evening cash desks and cash vaults are located, organized to perform cash operations with cash and other valuables and ensure their integrity;

cash documents — documents officially оформленные in the prescribed manner, serving as the basis for receiving or issuing cash and other valuables, as well as for receiving from or handing over to collectors;

evening cash desk — a cash desk organized to receive cash and other valuables placed in or empty collection bags (sacks) from a group of collectors after the end of the bank's working day, to receive the remaining cash and other valuables in cash desks with extended hours after the end of work, and to provide assistance funds to cash desks operating on weekends and holidays;

valuables — all valuables with their own value that are handed over to the bank's cash network for storage or as collateral (items made of precious metals and stones, securities handed over for storage, documents confirming property and property rights, strictly accountable forms).

income cash desk — a cash desk that receives cash and other valuables from economic entities having accounts at the bank based on income cash documents throughout the bank's working day;

cash — money issued into circulation by the Central Bank of the Republic of Uzbekistan (hereinafter referred to as the Central Bank in the text) in the form of banknotes and coins of various denominations; See previous edition.

sealing — installing a one-time numbered plastic seal with a barcode or QR code on collection bags (sacks) and ATM cassettes, as well as on iron cabinets and safes containing cash, using twine, lead, and sealers; (Paragraph 1 was supplemented by the sixteenth subparagraph in accordance with Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, dated 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

cash vault — a warehouse built in the area where the bank's cash network is located, in accordance with relevant technical requirements, and intended for storing cash and other valuables;

mobile cash desk — a cash desk located in a specially equipped vehicle of the bank, which accepts payments in cash or via bank cards based on payment documents presented by individuals;

slip — a terminal or ATM receipt confirming the completion of income or expense operations using a bank card, reflecting the amount, type, and date of the performed operations, as well as identification data of the bank card, terminal, or ATM;

retail operations cash desk — a cash desk organized to receive or issue cash and other valuables from individuals based on cash documents throughout the bank's working day, as well as to accept payments via their bank cards and provide currency exchange services and other types of retail cash services;

expense cash desk — a cash desk that issues cash and other valuables to economic entities having accounts at the bank based on expense cash documents throughout the bank's working day. See previous edition.

collection room — a room intended for direct receipt from the customer of a bag (sack) containing cash receipts and sealed in the prescribed manner. (Paragraph 1 was supplemented by the subparagraph in accordance with Resolution No. 39/19 of the Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 (registration number 3028-1, dated 23.01.2019) — National Database of Legislative Acts of the Republic of Uzbekistan, 24.01.2019, 10/19/3028-1/2532) See previous edition.

11. For the purposes of these Guidelines, the terms "commercial bank", "bank", and "branch of a bank" refer to branches of commercial banks, operational departments, bank service offices (centers), and other separate divisions that have a specific number (bank code) established by legislation. (Paragraph 11 was edited in accordance with Resolution No. 39/3 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2023 (registration number 3028-8, dated 03.01.2024) — , 03.01.2024, 10/24/3028-8/0024)

Chapter 2. Organization of Cash Operations at the Bank

See previous edition.

2. Cash operations with cash and other valuables, ensuring the integrity of cash and other valuables in the bank's cash, their transportation, and the construction, equipment, and security of the bank's cash network and cash desks inside and outside the bank building must be organized in accordance with these Guidelines and legislative acts. (Paragraph 2 was edited in accordance with Order No. 16-mh of the Minister of Justice of the Republic of Uzbekistan dated July 28, 2021 (registration number 3313, dated 28.07.2021) — , 28.07.2021, 10/21/3313/0724)

3. The head bank must check at least once a year the organization of cash operations and compliance with the requirements of these Guidelines in the performance of cash operations at its branches.

Employees of the head bank must provide practical assistance in eliminating errors and deficiencies identified in the branch's cash operations based on the requirements of these Guidelines.

4. The bank must have a separate cash network and cash staff to provide cash services to its customers.

5. Contracts on material responsibility are concluded with all employees responsible for the integrity of cash and other valuables and performing cash operations (including the accountant-controller of the evening cash desk). See previous edition.

6. If a shortage (unfit for payment, counterfeit money, and valuables) is detected when bundles (batches) of wrapped cash and other valuables are recounted by bank tellers or customers (under the supervision of cash desk employees), the teller who formed this bundle (batch) is materially liable for the amount of the detected shortage in accordance with legislative acts. (Paragraph 6 was edited in accordance with Order No. 16-mh of the Minister of Justice of the Republic of Uzbekistan dated July 28, 2021 (registration number 3313, dated 28.07.2021) — , 28.07.2021, 10/21/3313/0724)

See: Chapter 19 of the Labor Code of the Republic of Uzbekistan. See previous edition.

7. The bank's cash network and organized cash desks must be constructed in full compliance with the Technical Requirements for the Construction of Cash Networks in Buildings of Banks and Their Branches (registration number 2816, July 26, 2016) and equipped in accordance with legislative acts. (Paragraph 7 was edited in accordance with Order No. 16-mh of the Minister of Justice of the Republic of Uzbekistan dated July 28, 2021 (registration number 3313, dated 28.07.2021) — , 28.07.2021, 10/21/3313/0724) See previous edition.

8. The positive opinion of specialists of the head bank regarding the construction of all types of cash desks organized inside and outside the bank (branch) building for providing cash services to customers, their equipment with necessary tools and equipment, the readiness of the cash node, and its equipment with software and technical means serves as the basis. (Paragraph 8 was edited in accordance with Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, dated 22.10.2020) — National Database of Legislative Acts of the Republic of Uzbekistan, 22.10.2020, 10/20/3028-4/1407)

9. The bank director, chief accountant, and cash manager are responsible for the correct organization of cash operations, ensuring the integrity of cash and other valuables, and the provision of cash services to customers based on the requirements of these Guidelines.

The provision of cash services to customers by the bank is carried out in the manner established by these Guidelines based on a contract concluded between the bank and the customer. See previous edition. (Paragraph 10 was repealed in accordance with Resolution No. 27/14 of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, dated 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

11. Circulating cash desks and retail operations cash desks are organized at the bank for performing cash operations and providing cash services to customers. See previous edition.

12. The circulating cash desk is organized in the bank building, and the accounting for all banknotes and coins belonging to it is maintained in account No. 10101 "Cash in Circulating Cash Desk". (Paragraph 12 was edited in accordance with Resolution No. 31/11 of the Board of the Central Bank of the Republic of Uzbekistan dated October 8, 2024 (registration number 3028-9, dated 11.11.2024) — , 14.11.2024, 10/24/3028-9/0917) See previous edition.

13. When providing cash services to economic entities through the bank cash desk, cash operations by the cash desk employee:

can be performed independently if the cash desk employee has been granted authority to perform such operations;

can be performed with the permission of the bank's responsible employee if the cash desk employee has not been granted authority to perform such operations. (Paragraph 13 was edited in accordance with Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, dated 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

14. Depending on the types of retail cash services and the volume of cash operations provided by the bank to individuals, with the permission of the head bank, retail operations cash desks may be organized (in national and foreign currencies separately or combined) for accepting, returning deposits from the population and paying accrued interest, accepting utility, tax, and other one-time payments, as well as providing currency exchange services.

Retail operations cash desks may be organized inside and outside the bank building. See previous edition.

Mini-bank cash desks, cash desks of bank service offices, and special cash desks may also be organized outside the bank (branch) building for the purpose of providing cash services to customers. (Paragraph 14 was supplemented by the subparagraph in accordance with Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, dated 22.10.2020) — National Database of Legislative Acts of the Republic of Uzbekistan, 22.10.2020, 10/20/3028-4/1407) See previous edition.

15. If currency exchange operations are performed in retail operations cash desks organized inside and outside the bank building along with cash operations, the accounting for cash and valuables in them is maintained in accordance with the bank's accounting policy. (Paragraph 15 was edited in accordance with Resolution No. 27/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, dated 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

16. The provision of cash services to customers is carried out based on cash documents received by bank employees. All cash documents serving as the basis for all cash operations performed by the customer through the bank cash desk are filled out by the customer. Documents processed and printed on a computer and signed by the customer may also be accepted by bank tellers, except for strictly accountable forms.

17. Bank accounting employees are responsible for the proper formatting (reflecting relevant accounts fully and correctly, matching the customer's signature on the document with the signature sample provided to the bank, correctly recording information from the document confirming the customer's identity in the cash document) and accounting of all cash documents serving as the basis for performing cash operations (performing expense cash operations within the limits of funds in the customer's account).

See previous edition.

18. Accounting of accounting entries for cash operations performed in cash desks organized inside or outside the bank building is maintained in accordance with the Chart of Accounts for Accounting in Commercial Banks (registration number 3336, November 26, 2021). (The first subparagraph of Paragraph 18 was edited in accordance with Resolution No. 39/3 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2023 (registration number 3028-8, dated 03.01.2024) — , 03.01.2024, 10/24/3028-8/0024)

The responsible employee of the bank's accounting department records each cash document daily, assigns sequential serial numbers to them, and uses the income cash desk journal and expense cash desk journal presented in Appendix 1 of these Guidelines when handing over cash documents to tellers.

19. It is prohibited to formally document cash operations that were not actually performed, in particular, simultaneously documenting income and expense cash documents without the customer handing over cash to the bank's income cash desk and without receiving cash from the expense cash desk.

20. The Bank Board and branch directors must ensure the necessary safes (metal cabinets) and iron carts for their transport, furniture and equipment, seals, square seals, and technical means (equipment necessary for counting, sorting, wrapping cash, and other necessary items) to organize the work of cash desk employees effectively and with high quality and to ensure the integrity of cash and other valuables.

21. Cash desk employees are prohibited from storing their personal cash and other valuables together with the cash and other valuables in the bank's cash desk.

22. Each employee working in the bank's cash network, including the cash manager, is responsible for performing the duties and tasks specified in their job description based on the requirements of these Guidelines. It is prohibited to unjustifiably hand over cash and valuables entrusted to a cash desk employee to other persons or to have other employees perform cash operations assigned to them by their position duties.

23. It is prohibited for employees with insufficient work experience, knowledge, and skills to independently perform cash operations with cash and other valuables.

24. No opportunity should be given to strangers to monitor and study the area where the bank's cash network is located, and the doors of all cash rooms (cash cabins) located in the cash network must be equipped with locking devices that lock from the inside and must be locked throughout the bank's working day.

25. Tellers of income and expense cash desks must be provided with signature samples of accounting and other responsible employees authorized to sign cash documents, and accounting employees working with cash documents must be provided with signature samples of tellers.

Ensuring these employees with signature sample lists in a timely manner, updating this list and retrieving old ones when necessary (retrieved signature samples are bound into a separate folder and stored in the cash vault for one year, and after the end of the year, handed over to the bank archive), as well as establishing control over the implementation of the mentioned issues, must be carried out by the bank's chief accountant.

The signature sample list must be approved by the bank director and updated annually as of January 1.

26. The correct performance of cash operations with cash and other valuables in bank branches, the assurance of the integrity of cash and valuables, and the organization of cash work based on the requirements of these Guidelines must be under constant control by the head bank.

A service order signed by the head of the head bank or his deputy serves as the basis for conducting an inspection at the bank. A one-time certificate with a specified term is issued for inspecting cash and other valuables in the cash vault and cash network.

Chapter 3. Performing Income Cash Operations

27. Cash and other valuables received into the bank cash desk must be accepted by tellers after being sorted and counted one by one.

Cash is accepted into bank cash desks based on the following documents:

a) announcement of handing over cash presented in Appendix 2 of these Guidelines from economic entities that are bank customers;

b) income cash order presented in Appendix 3 of these Guidelines for compensating damage delivered by bank employees, returning the unused part of the advance received for a business trip, and other similar cases (used for income operations in cash related to bank activity, in particular, when crediting cash from one account of the bank to another, as well as when crediting assistance funds brought to the bank cash desk);

c) special forms issued by organizations providing utility services to individuals for accepting utility payments;

d) form for accepting one-time payments from the population presented in Appendix 4 of these Guidelines for accepting one-time payments (excluding tax payments) from individuals; See previous edition.

e) income cash order in the form presented in Appendix 3 of these Guidelines for accepting cash deposits into bank deposit accounts from the population; (The subparagraph "e" of Paragraph 27 was edited in accordance with Resolution No. 27/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, dated 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

f) special form for tax payments of individuals presented in Appendix 5 of these Guidelines for accepting tax payments from individuals.

28. The announcement of handing over cash consists of three parts: "announcement", "receipt", and "order". The "announcement" part of this income document is attached to daily cash documents, the "receipt" part is signed by the teller of the income cash desk and stamped with the cash desk seal and given to the customer handing over the cash, and the "order" part is given to the accounting employee.

The income cash order is filled out in three copies. The first copy is attached to daily cash documents, the second copy is given to accounting employees, and the third copy is given to the bank employee who handed over the cash, signed by the teller of the income cash desk and stamped with the cash desk seal.

When crediting cash from one account of the bank to another, the income cash order is documented in two copies, and the first copy is attached to daily cash documents and the second copy is given to accounting employees.

---

The special form used by individuals for accepting tax payments from citizens consists of three parts: "notice", "receipt", and "cash receipt order". The part of the special form named "cash receipt order" is attached to daily cash documents, the "receipt" part is given to the individual who paid the tax, and the "notice" part (by employees of the bank's accounting department) is submitted to the relevant district (city) state tax inspection based on their request.

29. Before submitting cash to the bank cash desk, a business entity must contact the employees of the accounting department. Accounting employees check the correct official documentation of cash receipt documents based on the requirements of the Instruction on Accounting and Organization of Accounting Work in Banks of the Republic of Uzbekistan (registry number 1834, July 11, 2008), record them in the cash receipt journal, and hand them over to the cash receipt cashier.

30. When accepting receipt documents, the cash receipt cashier:

checks that the documents are signed by the bank's accounting employees;

checks that these signatures match the signature samples kept by the cashier;

checks that the documents are signed by the customer;

checks that the amount indicated in the document is correctly written in both numbers and words and that they correspond to each other, and confirms the acceptance of the cash receipt documents by signing the cash receipt journal.

31. The cash receipt cashier calls the customer for the receipt document, sorts and counts one by one the cash being handed over, and accepts it.

If a customer hands over several receipt documents to credit cash to several accounts simultaneously, in such cases, the cashier must accept the cash separately for each receipt document.

When the cash receipt cashier accepts cash from a customer, there should be no other cash and valuables on his desk besides the cash being accepted, and all cash previously accepted by the cashier must be stored in desk drawers, metal cabinets, or safes.

The cashier's workplace must be equipped such that it provides an opportunity for the customer handing over cash to directly observe the process of sorting and counting the cash by the cashier.

32. After accepting the customer's cash, the cashier compares the amount indicated in the cash receipt document with the actual amount of cash received after sorting and counting. If no discrepancy is found, the cash receipt cashier:

signs the "notice", "receipt", and "order" parts of the cash submission notice, stamps the receipt part, and gives it to the customer;

signs all three copies of the cash receipt orders, stamps the third copy, and gives it to the customer.

33. If the amount of cash handed over by the customer is:

less than the amount in the receipt document, the customer is asked to hand over the missing amount or re-officialize the cash receipt document;

more than the amount in the receipt document, the excess amount is returned to the customer or the customer is offered to re-officialize the cash receipt document.

If the customer re-officializes the cash receipt document, the accounting employee draws a line through the corresponding (initial) amount in the cash receipt journal, writes the actual amount of cash handed over, and hands over the re-officialized document to the cash receipt cashier in the prescribed manner.

34. After the cash receipt documents are recorded in the accounting's cash receipt journal and handed over to the cash receipt cashier, if the customer does not hand over cash to the bank cash desk, the cashier must return this cash receipt document to the accounting employee. In this case, once the reason why the customer did not hand over cash to the bank cash desk is determined, the accounting employee draws a line through the corresponding entries in the cash receipt journal, and this correction is confirmed by the cashier's signature. This unexecuted cash receipt document is destroyed by the accounting employee with the notification of the bank's chief accountant.

35. The cashier sorts, counts, and wraps the cash accepted during the bank's working day in the manner prescribed in Chapter 7 of this Instruction.

If suspicious, unfit for payment, or counterfeit money is found among the cash being handed over by the customer, the cash receipt cashier must report this to the cash manager and hand over such money to him for verification.

If the bank cash manager finds it difficult to make a reasoned conclusion on whether the suspicious money is fit or unfit for payment, in such cases, the suspicious money may be accepted for expertise based on the customer's application in the manner prescribed in Chapter 15 of this Instruction.

36. If cash is seriously damaged as a result of emergencies or accidents, after full confidence in their authenticity and fitness for payment is established, they may be exchanged for fit money with the permission of the bank cash manager.

The exchange of damaged but unquestionably fit for payment banknotes and coins handed over to bank cash desks is carried out without accounting transfers and without officializing any cash documents.

37. When exchanging damaged but "fit for payment" banknotes, a rectangular stamp of the bank cashier with the inscription "Exchanged" is applied to them. The date of exchange, the full name of the cash employee who checked the authenticity of the money, and their signature are indicated on the damaged banknotes. Damaged banknotes are transferred to the category of "obsolete" money.

To preserve the integrity of damaged but "fit for payment" banknotes, cashiers are recommended to paste these banknotes whole onto tracing paper or thin paper, as well as to wrap and tie separately money burned due to natural aging, spilled acid, or fire. It is strictly prohibited for bank cashiers to glue damaged but "fit for payment" money with polymer materials (tape, cellophane, etc.).

38. If cashiers encounter difficulties in determining the fitness for payment of banknotes and coins, in such cases, the final conclusion is made by the cash manager, and in necessary cases, by the bank head.

If it is determined that there is "unfit for payment" or "counterfeit" money among the cash being handed over to the bank cash desk by the customer, and this situation is confirmed by the cash manager, in such a case, detailed and reasoned explanations must be given to the customer. After the customer becomes convinced that the cash he is handing over to the bank cash desk is "unfit for payment", a rectangular stamp with the inscription "Exchange Refused" and the bank name of the cash receipt cashier is applied to such a banknote, and the signature of the cash employee who made this decision is affixed. Banknotes stamped with "Exchange Refused" are not returned to the customer.

39. If the customer is not satisfied with the arguments substantiating the "unfit for payment" or "counterfeit" nature of the money being accepted by the cash employees, then, at the customer's request, based on his application (without applying any stamp to this banknote), this banknote may be accepted for expertise in the manner prescribed in Chapter 15 of this Instruction.

40. If suspicious, unfit for payment, or counterfeit money is found among the accepted cash, this money amount is not taken into account when calculating the total amount of cash accepted by the bank cash desk from the customer, but the customer is offered to replace it or re-officialize the cash receipt document for the actually accepted cash amount.

41. In any case, suspicious, unfit for payment, or counterfeit money is not returned to customers. In this case, the bank determines:

See previous edition.

when suspicious money is accepted for expertise, a cash receipt order for an off-balance sheet account in the form specified in Appendix 6 of this Instruction must be officialized for crediting the nominal value of such money to account 90141 "Banknotes, coins, and other valuables accepted for expertise";

(The second paragraph of paragraph 41 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 No. 27/14 (registry number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

See previous edition.

for each piece of counterfeit or unfit for payment money, a cash receipt order for an off-balance sheet account must be officialized for crediting to account 90145 "Unfit for payment banknotes and coins" at a conditional value of 1 sum. Appropriate measures must be taken regarding counterfeit money based on the requirements of paragraph 81 of this Instruction.

(The third paragraph of paragraph 41 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registry number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

42. The cash receipt cashier may hand over the accepted cash to the cash manager several times during the bank's working day, if necessary. In such cases, each time, before handing over the cash to the cash manager, the cash receipt cashier must check that the actually accepted cash matches the amounts recorded in the cash receipt documents, recount the bundles (stacks) of cash being handed over. In addition, the corresponding entries must be recorded in the book of form 155 according to Appendix 7 of this Instruction, and the cash must be handed over with the signature of the cash manager.

See previous edition.

43. At the end of the bank's working day, the cash receipt cashier records the total number and total amount of cash receipt documents in the book of form 155 and compares the amount of cash receipt documents with the actual amount of cash accepted. In addition, he compares the information recorded in the cash receipt orders officialized for the valuables handed over for storage under account 93609 "Stored valuable items". If no discrepancies are found, he draws up and signs a certificate of form 109 according to Appendix 8 of this Instruction regarding the number and amount of cash receipt documents and the number and amount of valuables accepted for storage.

(The first paragraph of paragraph 43 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registry number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

The cash receipt cashier and the accounting employee compare the cash turnovers recorded in the certificate of form 109 with the entries in the cash receipt journal. If no discrepancies are found, the accounting employee maintaining the cash receipt journal signs the certificate of form 109, and the cash receipt cashier signs confirming the total amount in the accounting's cash receipt journal. The execution of this comparison and the signing of the above documents by responsible employees indicate the completion of the bank's daily cash receipt operations and the correct recording of daily cash receipt operations in the relevant documents.

44. The cash receipt cashier wraps and ties the cash balance in the cash desk and records the balance amount in his book of form 155. The cash receipt cashier hands over the cash receipt documents to the cash manager together with the certificate of form 109.

See previous edition.

The cash manager compares the entries recorded in the certificate of form 109 with the cash receipt documents and analyzes the entries recorded in the cashier's book of form 155. In addition, he compares the valuables handed over for storage with the information recorded in the cash receipt order for the off-balance sheet account.

(The second paragraph of paragraph 44 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registry number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

If no discrepancies are found, the cash manager accepts all cash and other valuables in the cash receipt desk, signs the cashier's book of form 155, records the corresponding entries in his book of form 155, and, confirming that the certificate of form 109 of the cash receipt cashier is correctly drawn up, signs it and hands over the cash receipt documents to the cash employee responsible for this work for attachment to the daily cash documents collection.

45. All cash and other valuables credited to bank cash desks during the bank's working day must be credited to the turnover cash desk and reflected in the relevant accounts of the bank balance on the same working day.

See previous edition.

46. The acceptance of income funds directly into the bank cash desk from customers having cash income is carried out in the manner prescribed by legislation.

(The 46th paragraph was edited by the Order of the Ministry of Justice of the Republic of Uzbekistan dated July 28, 2021 No. 16-mh (registry number 3313, 28.07.2021) — , 28.07.2021, 10/21/3313/0724)

See: Chapter 3 of this Regulation.

See previous edition.

46-1. Customers who bring cash income in a bag (sack) filled with cash income and sealed in the prescribed manner to the bank branch fill out a form according to Appendix 8a of this Instruction and hand it over to the collection room.

Cash employees who accepted the cash (responsible cash employees during the bank's working day, evening cash employees after the end of the bank's working day or on weekends) return it to the customer after signing and stamping the receipt part of the form indicated in the first paragraph of this paragraph.

The collection room in the bank cash network is organized separately or, depending on the volume of work, in receipt, payment cash desks, or other cash rooms where cash services are provided to customers.

The counting cash desk cashiers of the bank branch sort, count, credit income funds to the customer's account, return the customer's empty bag (sack) to him, and officialize documents regarding the performance of these cash operations in the manner prescribed by this Instruction.

(This paragraph 46-1 was introduced based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 No. 39/19 (registry number 3028-1, 23.01.2019) — Legislative Information National Database, 24.01.2019, 10/19/3028-1/2532)

Chapter 4. Performing Payment Cash Operations

47. Disbursement of cash from the bank cash desk:

a) to business entities — based on a cash check of the form specified in Appendix 9 of this Instruction;

b) to individuals — based on a payment cash order of the form specified in Appendix 10 of this Instruction (payment cash orders are also used for payment cash operations directly related to bank activities, specifically for disbursing cash for transfer from one account to another, and for disbursing cash for handing over to collection service employees);

See previous edition.

c) for paying deposits in bank deposit accounts of the population and interest accrued to them in cash — based on a payment cash order of the form specified in Appendix 10 of this Instruction;

(The sub-paragraph "c" of paragraph 47 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registry number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

d) for disbursing cash from the bank card of an individual through ATMs or terminals — carried out automatically, based on slips formed by software. An automatically formed slip is equated to a payment cash order.

48. At the end of the bank's working day, a payment cash order is officialized for the total amount of cash disbursed from the terminal at the bank cash desk, and the amount on each slip must be separately entered into the information tape specified in paragraph 192 of this Instruction.

It is possible to print out daily payment turnovers, i.e., a list of payment amounts, for the account on which accounting of payment cash operations from bank plastic cards of individuals through the terminal at the bank cash desk is maintained, and compare each amount with the corresponding slip amount.

In this case, if no discrepancies are found, the cashier performing the comparison work must sign the total amount in this list. Then, this list must be attached to the payment cash order officialized for the total amount of cash disbursed from the terminal at this cash desk and attached to the daily cash documents.

49. After the bank's vault is opened, the cash manager, bank head, and chief accountant recount the cash balances in the turnover cash desk and check their consistency with the information recorded in the book of form 120 according to Appendix 11 of this Instruction, as well as with the balance amount in account 10101 "Cash in turnover cash desk". In this case, the cash manager records the amount of cash being issued in his book of form 155 and, with the signature of the payment cash cashier, issues national and foreign currency cash, subject to reporting at the end of the bank's working day.

Acceptance of cash by the payment cash cashier from the cash manager:

by checking complete and incomplete bundles of banknotes based on the information on the upper overlays;

by recounting incomplete stacks of banknotes one by one under the supervision of the cash manager or a cash employee appointed by him;

coins — by checking based on the inscriptions on labels attached to bags (or on paper inside packages).

50. The payment cash cashier must record all cash and other valuables received from the cash manager subject to reporting in his book of form 155.

51. After issuing cash to the bank payment cash desk subject to reporting, the cash manager must recount the remaining cash in the cash desk and compare it with the cash balance amount at the beginning of the bank's working day.

See previous edition.

52. Issuing a cash checkbook to the customer is carried out based on his written orders.

(The first paragraph of paragraph 52 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019 No. 13/11 (registry number 3028-2, 03.07.2019) — Legislative Information National Database, 03.07.2019, 10/19/3028-2/3366)

When a business entity terminates its activities or transfers its account to another bank, the cash checkbook is returned from the customer, and each unused page of the cash checkbook is rendered unusable by cutting the part where signatures are placed in a triangular shape.

53. A representative of a business entity submits a cash check and other documents to the bank accounting employee serving this customer to obtain cash.

After checking that the payment cash document is correctly filled out by the customer and that there are sufficient funds in the customer's account at the bank, the accounting employee signs it.

It is prohibited to disburse cash in national or foreign currency from bank cash desks to any business entities of any form of ownership that have not opened a deposit account at the bank until they claim it or do not have sufficient funds in their account.

The accounting employee gives the checked payment cash document to the controlling accountant. After checking the correct documentation of the payment cash document, the controlling accountant records its relevant requisites in the payment cash journal. This payment cash document and the payment cash journal are signed by the controlling accountant, and the representative of the business entity is given the control mark of the cash check (if a bank employee is receiving cash from the bank cash desk, he is given the tear-off stub of the payment cash order) for handing over to the bank's payment cashier.

54. The accounting employee hands over the payment cash documents to the payment cash cashier, getting a signature in the payment cash journal. It is prohibited for the person receiving cash from the bank cash desk to submit payment cash documents to the cashier.

After accepting the payment document, the cashier:

calls the customer by the number of the payment document;

compares the number of the control mark or tear-off stub given by the customer to the payment cash cashier with the number in the payment document and glues the control mark or tear-off stub to the corresponding payment document;

checks that there are signatures of responsible employees of the accounting department in the payment document and checks that these signatures match the existing signature samples;

checks the correspondence of the amounts written in numbers and words;

checks that there is a personal signature of the customer receiving cash in the document;

must check the presence of a document confirming the identity of the person receiving cash and compare the information in the document confirming the customer's identity with the entries recorded in the payment cash document.

The cashier prepares the amount of cash indicated in the payment cash document for disbursement to the customer. In this case, there should be no other money on the cashier's desk besides the cash prepared for giving to the customer.

55. The cashier gives the prepared cash amount to the customer and signs the payment cash document.

After cash is disbursed to the customer, a material permit must be officialized by the payment cash cashier for the amount of received cash only in cases where the disbursed cash is taken out of the bank building in a separate bag, sack, packet, or other container.

See previous edition.

56. When the cashier disburses cash to the customer in intact full bundles, he disburses it based on the amounts indicated on the upper overlay without recounting the banknotes one by one.

(The first paragraph of paragraph 56 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registry number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

See previous edition.

If it is necessary to take relevant stacks from an intact full bundle for the customer, the cashier must cut the package in front of the customer receiving the cash without cutting the guarantee seam with the cashier's personal stamp numbers printed on the polyethylene package containing the cash bundle.

(The second paragraph of paragraph 56 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registry number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

When giving cash to the customer from an incomplete and broken stack, the cashier must recount the banknotes one by one and then disburse them to the customer.

Coins placed in bags and packages are given to customers based on the inscriptions on the labels attached to the bags (or on the paper inside the packages). In cases where the coin bag is fully disbursed to the customer, the bank cashier must cut the seal on the bag in front of the person receiving the cash.

57. After opening the stack and separating the necessary part of the banknotes in the stack for disbursement to the customer, the cashier must recount all of them one by one.

See previous edition.

(The 58th paragraph lost its force based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 No. 27/14 (registry number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

59. After the outgoing cash cashier has handed over the cash amount recorded in the outgoing cash document to the customer, the outgoing cash cashier signs the outgoing cash document. In this case, at the customer's request, it is prohibited to exchange cash of one nominal value for cash of another value.

60. The person receiving cash issued from the bank cash desk must compare the amount of cash received with the amount indicated in the document without leaving the cash desk, check it by bundles and stacks, and, in case of an incomplete stack of banknotes, accept it by recounting them one by one under the supervision of the bank cashier. See previous edition.

61. A bank customer may recount the cash received from the cash desk one by one in a specially allocated room or place, under the supervision of a bank cash desk employee. In such cases, the outgoing cash cashier hands over to the customer the bundles of cash being given without cutting the guarantee seals in the polyethylene package. During the process of the customer recounting the cash one by one, the bank cash desk employee observing the process must ensure that the guarantee seals and bands of the polyethylene packages are fully preserved. (P. 61 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

62. If, during the process of recounting the cash received from the bank cash desk one by one, the customer identifies cash desk errors in the stack of cash formed by these bank cashiers, namely shortages (unfit for payment, counterfeit) or excess cash, the necessary measures are taken in the manner established in paragraph 107 of these Guidelines.

63. Complaints from customers regarding the discovery of shortages in the banknotes and coins received from the bank cash desk are not satisfied in the following cases:

if the customer did not recount the cash under the supervision of the bank cashier and controller in a separately allocated room or specially allocated place;

if the customer left the outgoing cash desk after accepting the cash from the bank cash desk, the customer's objections will not be satisfied.

Warning inscriptions about this must always be hung in a visible place in front of the bank's outgoing cash desk.

64. The bank manager must examine the application of customers regarding cash shortages in any case, and if it is confirmed that cash desk errors (shortages) were indeed made in the formation of cash stacks and bundles by the bank cashier, the bank manager must take measures to eliminate these situations.

65. At the end of the bank working day, the outgoing cash cashier, on a settlement basis, receives cash from the cash manager, compares it with the total amount of daily outgoing cash documents and the remaining cash balance at the end of the day, prepares a certificate in Form 110 in accordance with Appendix 12 of these Guidelines, and compares it with the entries in the outgoing cash journal of the accounting staff. If no discrepancies are found, the outgoing cash journal is signed by the cashier and the certificate in Form 110 by the accounting staff.

66. At the end of the working day, the outgoing cash cashier records the total number and total amount of outgoing cash documents in his book in Form 155.

At the end of the bank working day, the outgoing cash cashier wraps and binds the remaining cash and other valuables in the outgoing cash desk in the prescribed manner, records the remaining amount in his book in Form 155, and hands it over to the cash manager with a signature. After that, he also hands over the daily documents of the outgoing cash desk and the certificate in Form 110 to the cash manager.

The cash manager compares the entries recorded in this certificate in Form 110 with the cash given to the outgoing cash cashier on a settlement basis, the remaining cash returned by the cashier at the end of the bank working day, and the amount of outgoing cash documents. If no discrepancies are found, the cash manager signs the certificate in Form 110 and hands over the outgoing cash documents to the cash desk employee responsible for this work for binding into the daily cash document collection journal.

67. All cash and other valuables disbursed from bank cash desks during the bank working day must be reflected in the corresponding accounts of the bank balance in the prescribed manner on the same working day.

68. If the cash balance in the bank cash desk is insufficient to meet customers' cash demands, assistance funds may be allocated from the turnover cash desk of the Settlement Cash Center or from other bank cash desks in the area based on the order of the Main Directorate of the Central Bank.

69. Assistance funds received by the bank are disposed of independently.

Chapter 5. Acceptance of Cash and Other Valuables into the Evening Cash Desk

70. An evening cash desk is organized in the bank for the purpose of accepting incassation bags (sacks) containing cash and other valuables from the incassation group after the end of the bank working day, accepting the remaining cash and other valuables from cash desks with extended working hours after the work is completed, and providing assistance funds to cash desks operating on weekends and holidays. The acceptance of incassation bags (sacks) into the bank's evening cash desk is carried out by the evening cash desk cashier under the supervision of an accountant-controller appointed from among the accounting staff.

71. Execution of outgoing cash desk operations through the bank's evening cash desk is not permitted. It is prohibited for the accountant-controller of the evening cash desk to work in the recounting cash desk, as well as for the controller of the recounting cash desk to perform the duties of the evening cash desk employees.

72. The handover of incassation bags (sacks) collected by direction to the employees of the bank's evening cash desk is carried out by the collecting incassator under the supervision of the head of the incassation group.

If there are incassation bags (sacks) containing cash receipts to be handed over to several banks on the incassation group's vehicle, during the process of handing over bags (sacks) belonging to one bank, the driver-incassator must remain in the vehicle, and the other incassator must guard the bags (sacks) to be handed over to another bank.

Before handing over the collected incassation bags (sacks) to the employees of the bank's evening cash desk, the incassation group must submit to the accountant-controller of the evening cash desk:

the visit sheet in the form prescribed by Appendix 13 of these Guidelines for each customer in the direction;

the cargo waybill for each incassation bag (sack) of customers containing cash receipts in accordance with Appendix 14b of these Guidelines; See previous edition.

a certificate regarding the number of empty bags (sacks) issued to the incassation group in accordance with Appendix 15 of these Guidelines. (The first paragraph of p. 72 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

See previous edition.

73. The accountant-controller of the evening cash desk must check that the entries in the cargo waybills and visit sheets received from the incassation group match each other. After that, the accountant-controller officially prepares the relevant part of the certificate regarding the acceptance of incassation bags (sacks) containing cash receipts and empty ones into the bank cash desk in triplicate in accordance with Appendix 18 of these Guidelines, into which he enters: (The first paragraph of p. 73 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

the numbers of bags (sacks) attached to customers and the amounts of cash placed in them;

the numbers of empty bags (sacks);

information on incassation bags (sacks) containing cash receipts additionally submitted by customers.

See previous edition.

74. If, at the time of accepting bags (sacks) from the incassation group, it is found that corrections without comments have been made to the entry in the visit sheet, as well as inconsistencies between the entries in the visit sheet and the cargo waybill and other deficiencies, the accountant-controller must record the number of the relevant bag (sack) or, when customers additionally submit monetary bags (sacks), their numbers in the relevant cell of the "Comments" column of the certificate provided in Appendix 18 of these Guidelines. (The first paragraph of p. 74 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

To control the full handover of collected incassation bags (sacks) to the bank's evening cash desk, the accountant-controller must compare the total amount of cash receipts entered in the journal with the sum of receipt amounts recorded in the visit sheets. See previous edition.

75. After checking that the number of bags (sacks) handed over to the evening cash desk by the incassation group matches the numbers indicated in the certificate regarding the number of empty bags (sacks) issued to the incassation group, the accountant-controller of the evening cash desk returns one copy of the officially prepared certificate in Appendix 18 and the visit sheets to the incassation group. (P. 75 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

76. After receiving the cargo waybills from the accountant-controller, the evening cash desk cashier begins to accept bags (sacks) containing cash receipts one by one from the incassation group. In this case, the evening cash desk cashier must check: See previous edition.

the clarity of the seal impression stamped on the incassation bag (sack) and its compliance with the approved sample (by scanning the barcode or QR code of a one-time numbered plastic seal); (The second paragraph of p. 76 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

that no part of the incassation bag (sack), the tray with the seal impression (one-time numbered plastic seal with barcode or QR code), is damaged; (The third paragraph of p. 76 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

the number of the incassation bag (sack) matches the number indicated in its cargo waybill;

the total number of bags (sacks) matches the total number of cargo waybills, and the total amount of cash receipts being accepted matches the sum of amounts indicated in the cargo waybills.

77. After accepting incassation bags (sacks) for each direction from the incassation group, the head of the incassation group and the collecting incassator, as well as the cashier and accountant-controller of the evening cash desk, sign both copies of the journal for recording accepted incassation bags (sacks) containing receipts and empty ones into the bank cash desk. The seal of the incassation group that handed over the incassation bags (sacks) is stamped on the first copy of this journal, and it remains with the evening cash desk employees; the seal of the evening cash desk is stamped on the second copy, which is given to the head of the incassation group. See previous edition.

The seal of the bank's evening cash desk is attached to the evening cash desk cashier and must be kept in his safe.

78. If, based on the entries recorded in the certificate regarding the number of empty bags (sacks) issued to the incassation group provided in Appendix 15 of these Guidelines, it is found that the incassation bags (sacks) containing customers' cash receipts and other valuables or empty ones are not fully handed over to the evening cash desk by the incassation group, this must be reported to the bank manager and the head of the incassation department. The head of the incassation department must take measures to ensure the full handover of the collected incassation bags (sacks) to the bank cash desk. (P. 78 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

See previous edition.

79. The evening cash desk cashier, under the supervision of the accountant-controller, places the incassation bags (sacks) containing cash receipts and empty ones accepted into the bank cash desk, along with their documents, into the safe (iron cabinet) of the evening cash desk's cash vault. The safe (iron cabinet) in the cash vault is locked with the keys of the cashier and the accountant-controller. In addition, the door of the evening cash desk's cash vault is locked with two keys and sealed with two seals. (The first paragraph of p. 79 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

In this case, the first key and one seal-lock of the evening cash desk's cash vault door are attached to the cashier, and the second key and one seal-lock are attached to the accountant-controller, and each employee must lock the door of the evening cash desk's cash vault with their key and seal it with their attached seal-lock. After that, the evening cash desk's cash vault is handed over in the prescribed manner to the employees of the Protection Department under the Ministry of Internal Affairs of the Republic of Uzbekistan. (The second paragraph of p. 79 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

See previous edition.

80. If, during the process of accepting incassation bags (sacks) containing cash receipts from the incassation group, the employees of the bank's evening cash desk identify that the bag (sack) is defective (unclear seal impression or non-compliance with the approved sample (inability to read relevant requisites when scanning the barcode or QR code of a one-time numbered plastic seal, or the read entries do not match the sample), as well as any external damage to the incassation bag (sack) and/or its seal, inconsistency between the number of the incassation bag (sack) and the number indicated in its cargo waybill, or inconsistency between the cash receipt amount indicated in the visit sheet and the bag (sack) cargo waybill), information about such situations must be reported to the bank cash desk manager. (The first paragraph of p. 80 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

This defective, damaged bag (sack) must be opened by the cashier under the supervision of the incassation group members and the accountant-controller, and the cash and other valuables inside must be recounted one by one.

If necessary, based on the instruction of the bank cash desk manager, the person who placed the cash receipts in this incassation bag (sack) (customer representative or cashier) may also be summoned to the recounting process. After the recounting process is completed, a protocol on the results of recounting the cash and other valuables in the incassation bag (sack) is prepared in triplicate in accordance with Appendix 17 of these Guidelines and officially documented with signatures from all participating persons.

The first copy of this protocol is attached to the bank's daily accounting document collection journal, the second copy is given to the head of the incassation group, and the third copy is given to the customer representative.

In such cases, the additional record attached to the incassation bag (sack) provided in Appendix 14a of these Guidelines is attached to the daily cash documents, and the cash receipts that came out of this bag (sack) and were recounted and wrapped by the evening cash desk cashier are recorded in the cashier's book in Form 155 in the morning of the next bank working day and handed over to the cash manager with a signature.

The cargo waybill of the opened incassation bag (sack) in the evening cash desk is given to the accounting staff to record the recounted receipt amount in the incoming cash journal in a summarized form by balance sheet accounts, to perform relevant accounting entries, and to attach to the daily accounting document collection journal.

81. When a damaged (or defective) incassation bag (sack) belonging to the customer is handed over to the evening cash desk employees, during the process of opening this bag (sack) and recounting the cash placed in it: See previous edition.

if excess cash, shortages (or unfit for payment cash) are identified, the additional record and the protocol part of the cargo waybill related to this bag (sack) are filled out by the evening cash desk controller, and these situations are also recorded in the protocol part of these documents. If the customer representative did not participate in opening the damaged (or defective) bag (sack) and recounting the cash in the evening cash desk, and a shortage was identified during the recounting process, the tray of the incassation bag (sack) remains unseparated from the seal (the one-time numbered plastic seal with barcode or QR code is preserved), and a copy of the drawn-up protocol is kept as material evidence in the possession of the evening cash desk's accountant-controller for 10 working days. (The second paragraph of p. 81 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

At the customer's request, these material evidence may be presented to them for review. If the identified shortage amount is equal to or higher than 10 percent of the established base calculation amount in the Republic of Uzbekistan, the cash desk manager must be immediately informed about such cash desk errors. (The third paragraph of p. 81 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated August 24, 2019 No. 21/9 (registration number 3028-3, 07.09.2019) — National Database of Legislative Acts, 07.09.2019, 10/19/3028-3/3706)

if counterfeit money is identified, the additional record and the protocol part of the cargo waybill related to this bag (sack) are filled out, and a protocol is prepared in quadruplicate in accordance with Appendix 17 of these Guidelines, indicating the nominal value, series, serial number, year of issue, and total amount of each banknote. The cash desk manager and the bank manager are informed about this situation. See previous edition.

In this case, for each piece of identified unfit or counterfeit money, an incoming cash order must be issued for off-balance sheet account 90145 "Unfit for payment banknotes and coins" at a conditional price of 1 sum for credit entry. (The fifth paragraph of p. 81 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

The bank must inform law enforcement agencies in writing, attaching a copy of the drawn-up protocol, about the circumstances under which the counterfeit money was identified.

The bank must send written information to the relevant territorial Main Directorate of the Central Bank about the submission of counterfeit money to law enforcement agencies. See previous edition.

82. Before handing over the bags (sacks) containing customers' cash receipts and empty ones accepted from the incassation group for all incassation directions into the evening cash desk to the recounting cash desk in the morning of the next working day, the accountant-controller of the evening cash desk fills out the relevant parts of the remaining two copies of the certificate in Appendix 18 of these Guidelines. (P. 82 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

See previous edition. (Generated based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

83. One copy of the certificate in Appendix 18 of these Guidelines, as well as the incassated cash receipts and empty bags (sacks), are handed over by the employees of the bank's evening cash desk to the controller of the recounting cash desk in the morning of the next bank working day in the manner established in paragraphs 94 and 95 of these Guidelines. (The first paragraph of p. 83 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

In this case, during this working day, the controller of the recounting cash desk must hand over the cargo waybills to the accounting department of the bank branch and perform accounting entries. (P. 83 supplemented with a third paragraph based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2023 No. 39/3 (registration number 3028-8, 03.01.2024) — , 03.01.2024, 10/24/3028-8/0024)

84. The sorted, counted, and wrapped cash in the incassation bags (sacks) received from the incassation group into the evening cash desk and brought from the bank's cash desks located outside the bank building is handed over to the controller of the recounting cash desk.

85. After the incassation bags (sacks) containing cash receipts and empty ones in the evening cash desk are handed over to the controller of the recounting cash desk, the accountant-controller of the evening cash desk hands over the cargo waybills of the incassation bags (sacks) containing cash receipts to the relevant employees of the accounting department. The relevant employees of the accounting department, based on the information recorded in the cargo waybills of the incassation bags (sacks), perform accounting entries, credit the receipt amounts to the corresponding accounts in the bank, and attach the cargo waybills to the daily collection journal of the accounting documents.

Chapter 6. Recounting Cash and Other Valuables in the Recounting Cash Desk

86. A recounting cash desk is organized in the bank for the purpose of sorting, recounting, wrapping cash and other valuables, and forming their stacks and bundles.

The room of the recounting cash desk must be separately allocated from other service rooms of the cash network, and the entrance door must be equipped with a locking device that can be locked from the inside and a surveillance peephole.

87. The workstation of the recounting cash desk cashier must be equipped taking into account convenience for work, ensuring the undisturbed storage of cash, preventing the mixing of cash being counted with cash on the table of another cashier, and creating opportunities for the controller to monitor the activities of each cashier.

88. The supervisor of the recounting cash desk must ensure that the incassation bags (sacks) containing the cash receipts and other valuables accepted by the supervisor, as well as the cash sorted, counted, and wrapped by each cashier of the recounting cash desk, are stored separately in metal cabinets or safes equipped with locks for the recounting cash desk.

89. A separate room or cabin must be allocated for counting coins using a counting machine, and its walls and ceiling must be covered with sound-absorbing materials.

90. The recounting of cash and other valuables is carried out by counting brigades of the recounting cash desk or by independent cashiers. If a bank conducts operations in the recounting cash desk using the brigade method, each counting brigade must consist of no more than 7 cashiers, and each brigade must be headed by a separate supervisor.

91. If a bank has organized several counting brigades, incassation bags (sacks) containing cash receipts, which have not been opened, may be taken from one brigade and handed over to another brigade during the bank's working day if necessary. In this case, the counting brigade handing over the incassation bags (sacks) containing cash receipts must record the total number and declared amount of the bags (sacks) being handed over on the front side of the Control Record of Results of Recounting of Cash and Other Valuables, Form No. 176, in accordance with Appendix 19 of these Guidelines, and hand them over with the signature of the receiving brigade's supervisor.

92. If only one brigade operates in the recounting cash desk, cash held by cashiers may be stored in a common metal cabinet or safe during rest periods (lunch break). In this case, each cashier must place the cash and other valuables they accepted for recounting into a separate bag or box.

In such cases, the metal cabinet or safe in the recounting cash desk must be locked with two keys (the key of the brigade supervisor and the key of one of the cashiers), sealed with the supervisor's seal, and the locking and unlocking of the metal cabinet or safe must be carried out with the participation of all cashiers of the brigade.

93. The supervisor of the recounting cash desk must continuously monitor the correct execution by cashiers of the sorting and counting, wrapping and binding, and handing over and accepting of cash and other valuables.

The seal of the bank's recounting cash desk must also be attached to the supervisor of this cash desk and stored in their safe. See previous edition.

94. At the beginning of the bank's working day, when the supervisor of the recounting cash desk accepts incassation bags (sacks) containing cash receipts and empty bags (sacks) from evening cash desk employees, the presence of other cash desk employees or third parties in the room in front of the evening cash desk vault is prohibited.

Evening cash desk employees provide the supervisor of the recounting cash desk with a reference (in one copy) presented in Appendix 15 of these Guidelines and a certificate (in two copies) presented in Appendix 18 of these Guidelines to check the consistency of the entries recorded in them.

If no discrepancies are found in the information recorded in these documents, the supervisor of the recounting cash desk signs the relevant part of both copies of the certificate presented in Appendix 18 of these Guidelines, accepts one copy of it, and accepts the certificate presented in Appendix 15 from the evening cash desk employees.

One copy of the certificate presented in Appendix 18 of these Guidelines must be stored in the evening cash desk for one year, after which it must be destroyed in the prescribed manner with the participation of employees of a special commission of the bank. (Paragraph 94 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

95. The supervisor of the recounting cash desk, when accepting each incassation bag (sack) from the evening cash desk employees:

must check that the number of each bag (sack) and its total number correspond to the entries recorded in the certificates presented in Appendices 15 and 18 of these Guidelines;

must check each incassation bag (sack) containing cash receipts one by one in the manner prescribed in Paragraph 76 of these Guidelines. (Paragraph 95 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

96. If incassation bags (sacks) collected by the incassator group are handed over to the bank cash desk during the bank's working day, the supervisor of the recounting cash desk and an accountant-supervisor assigned from the accounting department accept these bags (sacks) in a separate room in accordance with the requirements of Paragraphs 72 — 77 of these Guidelines. See previous edition.

In this case, the relevant part of the certificate presented in Appendix 18 of these Guidelines is filled out in two copies, signed, and one copy is given to the incassator group with the seal of the supervisor of the recounting cash desk. The second copy of this certificate is stamped with the seal of the incassator group and given to the supervisor of the recounting cash desk. (The second sentence of Paragraph 96 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

97. For incassation bags (sacks) accepted in a separate room from the incassator group during the bank's working day, the relevant part of the certificate in Appendix 18 of these Guidelines is filled out in one copy. (Paragraph 97 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

98. When the supervisor of the recounting cash desk accepts bags (sacks) from the incassator group, the work of the cashiers of the recounting cash desk must be supervised by another employee of the cash desk who does not work in the recounting cash desk or by the cash manager (without handing the bags (sacks) containing cash receipts to the cashiers for recounting).

99. The supervisor of the recounting cash desk must store the incassation bags (sacks) containing cash receipts accepted from the incassator group in an iron cabinet (safe) or in locked drawers of a table.

100. At the beginning of the bank's working day, each counting cashier enters their surname, first name, and patronymic into the Control Sheet of the Cashier of the Recounting Cash Desk, Form No. 175, in accordance with Appendix 20 of these Guidelines, and formalizes it in their name. After that, the supervisor goes to each counting cashier individually, records their surname, first name, and patronymic, as well as the number of one incassation bag (sack) containing cash receipts being issued, in the Control Record, Form No. 176, and hands over the incassation bag (sack) to them in turn. See previous edition.

Under the supervision of the supervisor, the cashier cuts off one side of the sealed strip (single-use numbered barcode or QR code plastic seal) in the incassation bag (sack), opens the bag (sack), and takes out the cash and other valuables from it. The empty bag (sack) is returned to the supervisor. The cashier must keep the sealed strip (single-use numbered barcode or QR code plastic seal) of the bag (sack) until the recounting of cash and other valuables is completed. (The second sentence of Paragraph 100 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

101. After the supervisor takes back the bag (sack) from the cashier, they check that all cash and other valuables in it were taken by the cashier. Then, the supervisor takes the Additional Record presented in Appendix 14a of these Guidelines from the inner pocket of the bag (sack) and keeps this document with the incassation bag (sack) for control.

102. After the cashier has sorted and recounted the cash and other valuables, they inform the supervisor of the actual amount of cash and other valuables that came out of the incassation bag (sack) handed to them. The supervisor checks whether the actual amount matches the amounts recorded on the front and back sides of the Additional Record presented in Appendix 14a of these Guidelines for the incassation bag (sack).

If no discrepancy is found between the amount reported by the cashier and the amount recorded in the Additional Record presented in Appendix 14a of these Guidelines, the supervisor gives the Additional Record of the relevant bag (sack) to the cashier for signature. After the supervisor takes back the Additional Record of the incassation bag (sack) after having it signed by the cashier, they record the amount of cash and other valuables that came out as a result of the recounting separately in the relevant cells of the Control Record presented in Appendix 19 of these Guidelines.

103. If the amount of cash actually placed in the incassation bag (sack) does not match the amount recorded in the Additional Record of this bag (sack), the cashier and supervisor must jointly compare the recounted cash with the amounts recorded in the list of nominal values of cash on the back side of the Additional Record, and the supervisor must recount the cash with the value that did not match.

If, after recounting the cash, the supervisor confirms the presence of a shortage (or unusable, counterfeit money) or extra money in the incassation bag (sack), the cashier fills out the protocol part on the front side of the Additional Record presented in Appendix 14a of these Guidelines for this bag (sack), which is signed by the cashier and the supervisor. In addition, the supervisor of the bank's recounting cash desk formalizes the protocol presented in Appendix 17 of these Guidelines.

If a representative of the business entity also participated in the recounting process, they also confirm the entries recorded in the protocol part of the Additional Record of this incassation bag (sack) and the protocol presented in Appendix 17 of these Guidelines with their signature.

After that, the supervisor of the recounting cash desk records the actual amount of cash and other valuables that came out in the relevant cell of the Control Record.

104. If the presence of counterfeit money is detected during the sorting and recounting of cash in the incassation bag (sack), and the fact that the money is counterfeit is confirmed by the supervisor and the cash manager, the necessary measures prescribed in Paragraph 81 of these Guidelines must be taken.

105. If extra money is found to be placed during the recounting of cash in the incassation bag (sack) by the cashiers of the recounting cash desk, a protocol in accordance with Appendix 17 of these Guidelines is formalized:

the amount of extra cash that came out of the incassation bag (sack) brought from a special cash desk organized near the client, including business entities, including those with large cash receipts, is credited to the client's account (in the branch) in the bank; See previous edition.

extra money that came out of the incassation bag (sack) brought from retail operation cash desks located outside the bank building is credited to the benefit of the bank in the manner prescribed by legislation. (The third sentence of Paragraph 105 in the edition of the Order of the Ministry of Justice of the Republic of Uzbekistan dated July 28, 2021 No. 16-mh (registration number 3313, 28.07.2021) — , 28.07.2021, 10/21/3313/0724)

See: Regulation on Requirements for Incassation Services Organized by Commercial Banks, approved by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 27, 2020 No. 15/4 (registration number 3270, 30.06.2020). See previous edition.

106. Cashiers of the recounting cash desk may recount banknote bundles and coin bags wrapped and stored in the cash vault of the bank branch by cashiers of the bank's receipt, payment, or retail operation cash desks. (Paragraph 106 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

107. If cash errors, i.e., shortages or extra money, are detected when recounting banknote bundles wrapped by bank cashiers, a protocol on the detected shortage (including unusable, counterfeit) or extra money in the banknote bundle, bundle (coin bag in the sack), Form No. 145, in accordance with Appendix 21 of these Guidelines, is formalized. In this case:

if extra money is detected, the protocol of Form No. 145 is formalized in two copies (the first copy is attached to the daily cash documents, the second copy is sent to the bank that made the error), and the amount of extra money is credited to the benefit of the bank that detected it;

if a shortage is detected, the protocol of Form No. 145 is formalized in three copies (the first copy is attached to the duplicate daily cash documents, the second copy is sent to the bank that made the error, the third copy is sent to the Central Bank of the bank that made the error), and the amount of the shortage is recovered from the cashier of the bank that made the error in the manner prescribed by legislation (the amount of the shortage is paid by the bank that submitted the protocol through non-cash settlement);

if counterfeit money is detected in the money bundle, the protocol of Form No. 145 is formalized in four copies, and the fourth copy of the protocol is sent to the district (city) Internal Affairs Department. Measures must be taken in accordance with the requirements of Paragraph 81 of these Guidelines regarding the detected counterfeit money. (Paragraph 107 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 No. 27/14 (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

108. Each case where a shortage (unusable, counterfeit) or extra money is detected by the cashiers of the recounting cash desk must be recorded in the Book of Recording of Cash Errors Detected in the Recounting Cash Desk, in accordance with Appendix 22 of these Guidelines. See previous edition.

109. If commercial banks' settlement checks are also placed in the client's incassation bag (sack) together with cash receipts, the supervisor must accept them from the cashiers after checking that each settlement check is correctly formalized (presence of signatures, consistency of amounts written in words and numbers, presence of the signature of the responsible employee of the business entity that accepted them for payment). (The first sentence of Paragraph 109 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019 No. 13/11 (registration number 3028-2, 03.07.2019) — National Database of Legislation, 03.07.2019, 10/19/3028-2/3366)

After ensuring that the commercial bank's settlement check is correctly formalized, the supervisor accepts it by signing the control sheet of the cashier who handed it over and recording the number and amount of settlement checks in their control record.

If deficiencies are found in the formalization of the commercial bank's settlement check, this settlement check is placed in the empty incassation bag (sack) belonging to this client. This bag (sack) has the reasons for returning the commercial bank's settlement check to the client recorded on the back side of the Additional Record, and is signed by the cashier and the supervisor. After that, the Additional Record is also placed in the bag (sack), its mouth is sealed by the counting cashier, and a label indicating the client's name and the amount of the settlement check is attached to the bag (sack).

110. After the cash and other valuables in the incassation bag (sack) given to the counting cashiers are sorted and recounted, they are stacked and wrapped in the manner prescribed in Chapter 7 of these Guidelines.

111. If the need arises to hand over the sorted, counted, and wrapped cash to the cash manager during the bank's working day in the bank's recounting cash desk, the cashier may accept the wrapped cash from the cashier after recording the amount being handed over on the front side of their Control Sheet, Form No. 175, and the cash manager confirms the acceptance of the cash in this amount with their signature.

112. At the end of the bank's working day, banknotes and coins that are not sufficient to form full bundles of banknotes or full bags of coins for the cashiers in the recounting cash desk may be handed over to one or several cashiers for consolidation and wrapping based on the instruction of the supervisor of the recounting cash desk.

In this case, each cashier must record the amount of their cash balance and the surname, first name, and patronymic of the consolidating cashier who is accepting it on the front side of their Control Sheet, Form No. 175, and hand over the cash balance after having the consolidating cashier sign it.

113. The consolidating cashier of the cash balance must record on the back side of their Control Sheet, Form No. 175, the surname, first name, and patronymic of the cashier who handed over the cash balance, as well as the amount of the cash balance accepted from them.

114. At the end of the bank's working day, after the cashiers of the recounting cash desk have finished recounting cash and other valuables, the supervisor:

writes the total amount of cash and other valuables counted by each cashier in the relevant cell of the Control Record, Form No. 176, where the surname, first name, and patronymic of the counting cashier are recorded;

records the total amount of cash and other valuables counted by each cashier in their Control Sheet, Form No. 175;

the supervisor checks the consistency of the entries in the Control Sheet, Form No. 175, of each cashier with the information in the Control Record, Form No. 176, taking into account the amounts recorded in the protocols formalized for detected cash errors in accordance with Appendix 17 of these Guidelines;

checks whether the detected cash errors are correctly reflected in the protocol part of the Additional Record of the incassation bag (sack), and compares the total amount calculated taking into account the detected shortage or extra money and recorded in the Control Record, Form No. 176, with the final amounts in the Additional Records of the accepted incassation bags (sacks).

If no discrepancies are found, after each cashier of the recounting cash desk ensures that the amount of cash and other valuables they recounted and wrapped is correctly recorded in their Control Sheet, Form No. 175, and the Control Record, Form No. 176, of the supervisor, they sign their Control Sheet, Form No. 175, and the Control Record, Form No. 176, of the supervisor, and the supervisor also signs the Control Record, Form No. 176.

115. Each cashier of the recounting cash desk records the amount of cash and other valuables recounted in their Control Sheet, Form No. 175, and hands over the cash and other valuables to the cash manager after having the cash manager sign it.

After that, the supervisor takes the Control Sheet, Form No. 175, from each cashier and checks that the recounted cash and other valuables have been fully handed over to the cash manager. See previous edition.

116. The supervisor of the recounting cash desk hands over the Control Record, Form No. 176, the Control Sheets, Form No. 175, of the cashiers, the Additional Records of the incassation bags (sacks), as well as the certificates presented in Appendices 15 and 18 of these Guidelines and the protocol presented in Appendix 17 of these Guidelines, to the cash manager. (The first sentence of Paragraph 116 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

The cash manager: See previous edition.

checks that the incassation bags (sacks) have been fully handed over to the bank cash desk by comparing the entries recorded in the certificates presented in Appendices 15 and 18 of these Guidelines; (The third sentence of Paragraph 116 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

takes into account the amounts recorded in the protocols formalized in accordance with Appendix 17 of these Guidelines for detected cash errors, and compares the amount of cash accepted from the cashiers of the recounting cash desk with the entries in the Control Record, Form No. 176, of the supervisor and the certificate presented in Appendix 18.

If no discrepancies are found, the cash manager signs the certificate formalized in accordance with Appendix 18 of these Guidelines, returns the Control Sheets, Form No. 175, of the cashiers to the supervisor of the recounting cash desk, and they must be stored with the supervisor for 10 bank working days. See previous edition.

117. The cash manager hands over the certificates presented in Appendices 15 and 18 of these Guidelines, the protocol formalized in the form of Appendix 17, the Control Record, Form No. 176, and the Additional Records of the incassation bags (sacks) to the chief accountant (or their deputy) of the bank. (Paragraph 117 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

118. The chief accountant (or their deputy) compares the amount of cash, taking into account the entries recorded in the certificates presented in Appendices 15 and 18 of these Guidelines and the amounts recorded in the protocol formalized in accordance with Appendix 17 of these Guidelines for detected cash errors, with the entries in the Control Record, Form No. 176, of the supervisor.

If no discrepancies are found, the chief accountant (or their deputy) signs the certificate presented in Appendix 18 of these Guidelines. Then, they hand over the Additional Record of the bag (sack) containing cash receipts for attachment to daily cash documents, the certificates presented in Appendices 15 and 18 of these Guidelines, and the Control Record of the Results of Recounting of Cash and Other Valuables, Form No. 176, to the cash manager. (Paragraph 118 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

119. In addition, the chief accountant (or their deputy) hands over both copies of the protocol formalized in accordance with Appendix 17 of these Guidelines to the employees of the accounting department.

Based on the first copy of the protocol formalized in accordance with Appendix 17, the employees of the accounting department make the relevant accounting entry to adjust the amount credited to the relevant account according to the waybill of the incassation bag (sack), and it is attached to the collection of daily documents of the accounting department. The second copy of the protocol is handed over to the client (or their representative) during their next visit to the bank to inform them of the cash errors detected in the client's incassation bag (sack).

120. Based on the bank's order, when recounting cashiers work on rest days, the cashiers of the recounting cash hand over the counted, wrapped cash and other valuables recorded in their control sheets to the evening cashiers, having obtained the signature of the evening cash cashier.

The evening cash cashier records the total sum of cash and other valuables received from the recounting cashiers in their book of Form 155 and hands it over to the cash manager the next morning after obtaining a signature in this book.

See previous edition.

121. The controller of the recounting cash prepares the empty incassation bags (sacks) released for handover to the incassation staff in a special place (room) allocated for them for the next day. The handover of empty incassation bags (sacks) by the controller of the recounting cash to the incassation group at the time specified in the contract concluded between the bank and the incassation department is carried out on the basis of recording the relevant entries in a certificate in the form provided in Appendix 15 of these Guidelines and obtaining the confirming signature of the head of the incassation group. (Paragraph 121, first paragraph, in the edition of Resolution No. 31/4 dated November 21, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

When the staff of the recounting cash work on rest days, the controller of the recounting cash hands over the empty incassation bags (sacks) to the incassation group on these rest days. If the staff of the recounting cash are not involved on rest days, the controller of the recounting cash hands over the empty incassation bags (sacks) to be given on rest days to the evening cash staff on the last working day before the rest day, recording the number of empty incassation bags (sacks) handed over to the incassation group in a book. See previous edition.

In this case, the head of the incassation group accepts the empty incassation bags (sacks) from the evening cash staff in the established manner, confirming the entries recorded in the certificate provided in Appendix 15 of these Guidelines with his signature. (Paragraph 121, third paragraph, in the edition of Resolution No. 31/4 dated November 21, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

Chapter 7. Procedure for sorting, counting, and wrapping cash

122. The requirements of these Guidelines apply to all banks operating in the Republic of Uzbekistan for sorting cash, counting it, and forming bundles and bundles by wrapping.

123. Bank tellers must strictly observe the criteria for determining the fitness of banknotes and coins of the Central Bank of the Republic of Uzbekistan for payment, established in Appendix 25 of these Guidelines, when sorting cash, dividing it into categories, especially when dealing with damaged and doubtful banknotes and coins for payment.

All cash arriving at bank cash desks must be sorted one by one, counted piece by piece, and counted in accordance with the established procedure.

124. Tellers sort banknotes and coins received at the bank cash desk by their nominal value, and then divide the money into categories of "fit for circulation", "worn", and "unfit for payment". Money in each category must be counted separately, bundled, and wrapped.

Money sorted into the "fit for circulation" category, after being counted and wrapped, is considered money prepared for disbursement to customers.

Money sorted into the "worn" category is accepted for payment at its nominal value, and such money, banknotes, must be stamped with a rectangular stamp with the inscription "worn" on the banderol of each bundle of banknotes, as well as on the upper overlay of the bundle of banknotes of this category in the upper right corner, indicating the bank's name, its code, the teller's surname and name, and patronymic.

To ensure that bundles of banknotes sorted into the "worn" category stand out from bundles of "fit for circulation" banknotes, it is necessary to use an upper overlay with a single diagonal red line 10 mm wide when forming bundles of "worn" money.

Disbursement to customers of money sorted into the "worn" category is prohibited, and wrapped money of this category is sent to the Regional Main Directorate of the Central Bank.

Money that is "unfit for payment", i.e., banknotes with less than 55 percent of the total volume remaining, "fake" and "counterfeit" money, are not accepted for payment. A rectangular stamp with the inscription "Exchange Refused" indicating the bank's name, its code, the teller's surname, name, and patronymic must be stamped on money included in the "unfit for payment" category. Unfit money is not returned to the customer. If the teller identifies the money as "fake" and the cash manager confirms its falsity, appropriate measures must be taken in accordance with the requirements of paragraph 81 of these Guidelines.

125. Bundles and bundles of money of the same nominal value, sorted and counted by bank tellers, are formed.

126. To ensure that a bundle of wrapped banknotes stands out from a bundle of banknotes of another nominal value by its nominal value, the banderols used for wrapping them must have the following distinctive lines and colors, i.e.: See previous edition. (Paragraph 126, second to tenth paragraphs, issued on the basis of Resolution No. 16/9 dated September 8, 2020 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-4, 22.10.2020) — National Database of Legislative Acts, 22.10.2020, 10/20/3028-4/1407)

For 1,000 sum banknotes — one blue stripe 15 mm wide; See previous edition.

For 2,000 sum banknotes — one yellow stripe 15 mm wide; (Paragraph 126 supplemented with the third paragraph on the basis of Resolution No. 27/4 dated November 25, 2021 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

For 5,000 sum banknotes — one dark brown stripe 15 mm wide;

For 10,000 sum banknotes — two green stripes 15 mm wide; See previous edition.

For 20,000 sum banknotes — two red stripes 15 mm wide; (Paragraph 126 supplemented with the sixth paragraph on the basis of Resolution No. 27/4 dated November 25, 2021 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172) See previous edition.

For 50,000 sum banknotes — two blue stripes 15 mm wide; (Paragraph 126, fourteenth paragraph, in the edition of Resolution No. 13/11 dated June 8, 2019 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-2, 03.07.2019) — National Database of Legislative Acts, 03.07.2019, 10/19/3028-2/3366) See previous edition.

For 100,000 sum banknotes — two dark brown stripes 15 mm wide; (Paragraph 126, eighth paragraph, in the edition of Resolution No. 27/14 dated December 1, 2022 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142) See previous edition.

For 200,000 sum banknotes — two yellow stripes 15 mm wide. (Paragraph 126 supplemented with the ninth paragraph on the basis of Resolution No. 27/14 dated December 1, 2022 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

If the banderol is intended for banknotes of a certain nominal value, the banderol must indicate that nominal value, and the total sum of banknotes that must be in each bundle must be recorded in numbers.

127. Bank tellers form one bundle from every 100 pieces of sorted and counted banknotes of the same value. A rectangular stamp with the bank's name, code, and the teller's surname, name, and patronymic who formed it is stamped on the banderol of each formed cash bundle, the relevant date is recorded, and then the teller's signature is applied. See previous edition.

Every 10 bundles of banknotes (1,000 pieces) are placed in one bundle, and standard cardboard overlays matching the size of the banknotes in the bundle are placed on top and bottom of the bundle. A rectangular stamp with the bank's name and code, and the teller's surname, name, and patronymic who formed this bundle is stamped on the upper overlay, the relevant date is recorded, and then the teller's signature is applied. In this case, the nominal value and total sum of banknotes recorded on the upper overlay of the money bundle must match the nominal value of the banknotes in the formed bundle and their total sum. (Paragraph 127, second paragraph, in the edition of Resolution No. 31/4 dated November 21, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition. (Paragraph 127, third paragraph, issued on the basis of Resolution No. 31/4 dated November 21, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

128. If money bundles are formed from "worn" banknotes, a rectangular stamp with the inscription "Worn" must be stamped on the banderol of each bundle and on the upper corners of the right side of the upper overlays placed on the bundles formed from these bundles.

129. For bundles that are automatically wrapped (banderoled), indistinguishable banderols of the same color are used.

In this case, a rectangular stamp with the bank's name, code, and the teller's surname, name, and patronymic who formed it is stamped on the banderols of such wrapped cash bundles, the nominal value of the banknotes, the total sum of the placed cash, and the relevant date are recorded, and then the teller's signature is applied. See previous edition.

130. Before placing banknote bundles in polyethylene bags, each bundle of banknotes is wrapped with one transverse banderol.

The banderols of wrapped banknote bundles must record the necessary requisites specified in paragraphs 127 and 128 of these Guidelines. (Paragraph 130 in the edition of Resolution No. 31/4 dated November 21, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

131. When forming a banknote bundle by placing money bundles in polyethylene bags, 10 money bundles are placed in each polyethylene bag, and the open side of the bag is welded and placed in the money bundle forming equipment for gluing. In this case, the bank requisites in the cliché installed on the lid of the money bundle forming equipment are automatically printed on the open side of the polyethylene bag. If the polyethylene bag used to form the banknote bundle is manufactured by welding two polyethylene pieces, in such cases, the bank requisites in the teller's cliché installed on the lid of the money bundle forming equipment must be printed on both sides of the polyethylene bag. Each teller must use the cliché attached to them when forming the bundle of money they counted. (Paragraph 131 in the edition of Resolution No. 13/11 dated June 8, 2019 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-2, 03.07.2019) — National Database of Legislative Acts, 03.07.2019, 10/19/3028-2/3366)

See previous edition.

132. A teller who has received individual bundles insufficient to form a complete money bundle from another teller counts them one by one again and bundles them into incomplete bundles of the same value or different values (1,000 sums separately, 2,000 and 5,000 sums separately, 10,000, 20,000 and 50,000 sums separately, 100,000 and 200,000 sums separately). In this case, the number of bundles in one bundle must not exceed 10. (Paragraph 132, first paragraph, in the edition of Resolution No. 31/11 dated October 8, 2024 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-9, 11.11.2024) — , 14.11.2024, 10/24/3028-9/0917) See previous edition. (Paragraph 132, second paragraph, issued on the basis of Resolution No. 31/4 dated November 21, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

Incomplete bundles of banknotes must also be accumulated separately by categories of "fit for circulation", "worn", and "unfit for payment".

All relevant information and the word "assembled" may be handwritten on the upper overlays of incomplete money bundles and bundles prepared from bundles of money of different nominal values.

Also, the word "worn assembled" may be handwritten on the upper overlays of money bundles formed from bundles of banknotes of different values sorted into the "worn" category.

The number of money of each value, the sum, and the total sum must be indicated on the upper overlays of bundles formed from bundles of banknotes of different nominal values.

Complete bundles formed from "worn" money at the bank cash desk may be handed over through the incassation service to the Accounting Cash Center of the Main Directorate of the Central Bank or exchanged there for fit-for-circulation money. See previous edition.

133. Cash in packages of "Davlat Belgisi" Limited Liability Company (hereinafter referred to as "Davlat Belgisi" LLC in the text) is bundled in 100 pieces and wrapped in one transverse banderol. Each bundle consists of 10 bundles, and the upper overlay is printed with requisites such as the name of "Davlat Belgisi" LLC, the nominal value of the banknotes, the total sum of banknotes in the bundle, the date the bundle was formed, and the surname, name, patronymic, or code of the controller, and the bundles are placed in polyethylene bags. (Paragraph 133 in the edition of Resolution No. 31/4 dated November 21, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

134. Tellers also sort coins, dividing them into "fit for circulation" and "defective" (worn) categories, and place every 100 pieces of each in separate packages according to their nominal value. Every ten packages of coins of the same nominal value are placed in one standard bag without external seams. See previous edition.

The mouth of each bag is tightly tied with a system (one-time numbered barcode or QR code plastic plaque) with 2.5 turns at a place without knots and stitching. When using the system, the tied bag is sealed with a plaque. Labels attached to coin bags record the bank's name, code, date of wrapping, nominal value of the coin, and total sum, and the teller's signature is applied. After that, a rectangular stamp with the teller's surname, name, and patronymic is stamped on the label. (Paragraph 134, second paragraph, in the edition of Resolution No. 31/4 dated November 21, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

135. Cardboard labels may be attached to coin bags in the revolving cash desk. After passing the ends of the system (one-time numbered barcode or QR code plastic plaque) through the labels, they are squeezed and tied, and sealed. The mouth of the coin bag being handed over to the incassation group must have a label made of fabric. (Paragraph 135 in the edition of Resolution No. 31/4 dated November 21, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

See previous edition.

136. At the "Davlat Belgisi" LLC Mint (hereinafter referred to as the Mint in the text), labels made of fabric are attached to the mouths of each bag containing coins when sewing. This label records the name of the Mint, the nominal value of the coins in the bag, the total sum, the date the coins were placed in the bag, and the code of the controller. Depending on the nominal value of the coins placed in the bags, the following colors of labels are attached to them: (Paragraph 136, first paragraph, in the edition of Resolution No. 31/4 dated November 21, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

For bags containing 50 sum coins — green;

For bags containing 100 sum coins — red;

For bags containing 200 sum coins — yellow; See previous edition.

For bags containing 500 sum coins — light blue; (Paragraph 136, fifth paragraph, in the edition of Resolution No. 8/7 dated March 31, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-7, 27.04.2023) — , 28.04.2023, 10/23/3028-7/0228) See previous edition.

For bags containing 1,000 sum coins — light yellow labels are attached. (Paragraph 136 supplemented with a paragraph on the basis of Resolution No. 8/7 dated March 31, 2023 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-7, 27.04.2023) — , 28.04.2023, 10/23/3028-7/0228)

137. The mouths of the Mint's coin bags are sewn with thread of two different colors, the side with the label is white, and the back side is red. In this case, the red thread performs not only the function of a simple seam but also the function of a control seam and seal.

The sewing seam must ensure the strength of the bag mouth. In this case, the ends of the seam on both sides (after the knot) must not be less than 3 centimeters so that the seam does not unravel on its own.

When the employee opens the bag, they must ensure the integrity of the bag and that the seams have not unraveled, then untie the first knot of the red control thread on the right side of the label and untie the free part of the seam, pulling both threads.

The seam should be easy to untie, and the untied threads should be intact.

138. When accepting coin bags, attention must be paid to the presence of the label, and the integrity of the bag, seam, and threads. A broken thread is equivalent to a broken seal. It is prohibited to accept bags in suspicious bundles from the Mint or banks to the incassation group. See previous edition.

139. In cases where part of the coin in the bag has been taken or additional coins have been placed, the remaining coins must be counted piece by piece, and the packaged coins in the package must be recounted based on the inscriptions. After that, a new label is attached to the bag. In this case, the mouth of the bag is tightly tied with a system (one-time numbered barcode or QR code plastic plaque) with 2.5 turns at a place without knots and stitching, the bag is resealed, and the signature of the teller who counted the coins is applied to the label. (Paragraph 139 in the edition of Resolution No. 31/4 dated November 21, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

Chapter 8. Procedure for accepting cash and other valuables for storage

144. Based on the contract concluded between the parties, the bank may accept cash and other valuables from its customers for storage. The following may be accepted for storage in the bank's cash vault:

from notary offices and other bodies — property belonging to the inheritance estate, precious metals, precious stones and pearls or items made from them, ingots of precious metals, slag (gold dust), naturally found gold and silver ingots (nuggets), as well as coins minted from precious metals, foreign currency, payment documents in foreign currency (bills of exchange, checks, etc.), as well as the national currency of the Republic of Uzbekistan — sums and coins;

from individuals and legal entities — securities, guarantees and sureties, as well as documents of property and property rights (claims) kept as collateral, insurance policies, pledge contracts, as well as gold (gold) and jewelry items made from it and other valuables.

145. Acceptance of cash and valuables for storage from a customer at the bank cash desk is carried out based on the customer's application and the written instruction (order) of the bank management, based on an approved list. In this case, the acceptance of cash and other valuables for storage in the bank's cash vault: See previous edition.

placing them in a bag (or package), tying the mouth of the bag in the established manner (or gluing the mouths of packages) and sealing (sealing) with the customer's seal (wax) or sealing by the customer; (Paragraph 145, second paragraph, in the edition of Resolution No. 31/4 dated November 21, 2025 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

recording the necessary requisites (customer's full name, surname, name, and patronymic of the customer representative who handed over the valuables in the bag, date of handover) on the label on the mouth of the bag or on the glued package; See previous edition.

must be carried out on the basis of an incoming cash order officially processed by an employee of the accounting department in accordance with the established procedure for the corresponding off-balance sheet account. (Paragraph 145, fourth paragraph, in the edition of Resolution No. 27/4 dated November 25, 2021 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172) See previous edition.

146. The place of storage (cash vault, credit department, accounting department, and other places) of securities, guarantees and sureties, insurance policies, pledge contracts, etc., accepted by the bank (branch) for credit collateral is determined independently by banks. If credit collateral documents are stored in a place other than the bank (branch) cash vault, the storage procedure is determined by the Head Bank. See previous edition.

The acceptance by the bank of securities, guarantees and sureties, as well as documents of property and property rights (claims) kept as collateral from its customers for credit collateral, and their handover for storage in the cash vault — is carried out on the basis of the incoming cash order provided in Appendix 6 of these Guidelines, officially processed by an employee of the accounting department for the corresponding off-balance sheet account, with documents placed in packages, glued, and sealed (or waxed) with the bank's seal. (Paragraph 146, second paragraph, in the edition of Resolution No. 27/4 dated November 25, 2021 of the Board of the Central Bank of the Republic of Uzbekistan (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

147. Cash, valuables (and other items), and documents of property and property rights (claims) kept as collateral placed in packages and bags — must be accepted by the incoming cash teller without opening the packages and bags. See previous edition.

Here, the acceptance of cash into the vault for storage must be verified by the cashier regarding the full and correct formalization of the receipt cash order according to the off-balance sheet account by a staff member of the accounting department, as well as the integrity and sealing (locking) or plugging of packages and bags. (Paragraph 147, second paragraph, in the edition of Resolution No. 27/14 of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142) See previous edition.

148. The amount of cash and the value (or conditional value) of other valuables accepted for storage in the bank's vault must correspond to the amount recorded in the receipt cash order formally processed by bank accounting staff according to the relevant off-balance sheet account, and they must be accepted for storage in this amount.

Furthermore, when accepting valuables for storage in the vault, the receipt cash order formally processed according to the relevant off-balance sheet account must also indicate, besides the valuation of the valuables, the document serving as the basis for their acceptance for storage and the name of the valuables being accepted. (Paragraph 148 in the edition of Resolution No. 27/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

149. Packages or bags containing cash and other valuables accepted for storage, as well as documents related to property and property rights (claims), must be numbered sequentially in ascending order according to the date of acceptance.

150. When cash and other valuables are handed over to the bank's receipt cash desk for storage for customers, a receipt of Form 004 confirming the acceptance of cash and other valuables for storage is issued to the customer in accordance with Appendix 26 of these Guidelines. See previous edition.

To return cash and other valuables accepted for storage in the bank's vault to the customer, the original copy of a written request signed by the head of the economic entity that handed them over and certified with a round seal (certification with a seal is not required from entrepreneurial entities) must be submitted, along with the original copy of the Form 004 receipt issued to the customer. (Paragraph 150, second paragraph, in the edition of Resolution No. 13/11 of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019 (registration number 3028-2, 03.07.2019) — National Database of Legislation, 03.07.2019, 10/19/3028-2/3366) See previous edition.

In cases where an employee of a state body who handed over cash and other valuables for storage has lost the Form 004 receipt or for other reasons cannot present it to the bank, such situations may serve as a basis for returning cash and other valuables deposited for storage from the bank's cash desk based on an order issued by the higher-level republican organization (ministry, committee, department, etc.) of this state body. This order must specify the surname, first name, and patronymic of the employee authorized to receive the valuables from the bank's cash desk, as well as a complete and detailed list of the valuables to be received. (Paragraph 150 was supplemented with a third paragraph based on Resolution No. 27/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172) See previous edition.

Here, the return of cash and other valuables belonging to the customer stored in the bank's vault can only be carried out in the full volume of valuables based on the formalization of an expense cash order according to the off-balance sheet account in the form specified in Appendix 27 of these Guidelines by a staff member of the accounting department. (Paragraph 150, fourth paragraph, in the edition of Resolution No. 27/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172) See previous edition.

Valuables, property, and documents of property rights (claims) pledged as collateral for bank credit may be disbursed based on the order of the bank's head through the formalization of an expense cash order according to the off-balance sheet account by a staff member of the accounting department. (Paragraph 150, fifth paragraph, in the edition of Resolution No. 27/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

151. Materially responsible persons of the bank and the customers who handed them over are liable for the intact storage of cash and other valuables accepted for storage in the bank's vault, as well as valuables, property, and documents of property rights (claims) accepted as collateral, in accordance with the procedure established by legislation. In case of damage to cash and other valuables accepted for storage in the bank's vault, compensation for the damage caused to the owner is carried out within the actual value of the valuables, but not exceeding the amount valued at the time they were accepted for storage.

152. If transportation is required to deliver cash and valuables, including confiscated ones, handed over by an economic entity for storage in the bank's vault from one region of our republic to another, the organization and execution of these operations must be carried out independently by the economic entity that handed over the valuables for storage.

153. Legal and physical persons may use depository cells organized in the bank to store cash and other valuables belonging to them on a contractual basis. See previous edition.

Chapter 9. Procedure for organizing retail operations and other cash desks located outside the bank building (The title of Chapter 9 in the edition of Resolution No. 13/11 of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019 (registration number 3028-2, 03.07.2019) — National Database of Legislation, 03.07.2019, 10/19/3028-2/3366) See previous edition.

154. For the convenience of physical persons, retail operation cash desks may be organized inside or outside the bank building by the bank. (Paragraph 154 in the edition of Resolution No. 13/11 of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019 (registration number 3028-2, 03.07.2019) — National Database of Legislation, 03.07.2019, 10/19/3028-2/3366) See previous edition.

155. Cash desks organized outside the bank (branch) building may be organized by the bank (branch) throughout all regions of the republic, provided that daily remote control over their activities is established.

After receiving a positive written opinion from specialists of the Head Bank regarding the construction and equipping of cash desks organized outside the bank (branch) building, these cash desks may begin their activities. The Head Bank sends a written notification to the relevant territorial Main Directorate of the Central Bank within 10 days, attaching a copy of this opinion. (Paragraph 155 in the edition of Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407) See previous edition.

155 1. When the activities of cash desks organized outside the bank (branch) building are terminated, a written notification is sent to the relevant territorial Main Directorate of the Central Bank by the Head Bank within 10 days, attaching a copy of the decision of the bank's management. (Paragraph 155 1 was introduced based on Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407) See previous edition. (Paragraph 156 was invalidated based on Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407) See previous edition.

157. Staffing schedules for cash desks organized outside the bank (branch) building are determined by the Head Bank, taking into account the number of customers served by each cash desk, the volume of cash operations, and the processing of cash and other valuables (counting, sorting, wrapping and tying, and performing cash operations) in these cash desks, ensuring their intact storage. (Paragraph 157 in the edition of Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407) See previous edition.

158. All necessary measures to ensure the integrity of cash and other valuables in cash desks organized outside the bank (branch) building and the safety of cash desk staff must be taken by the Head Bank. (Paragraph 158 in the edition of Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407) See previous edition.

159. Cash desks organized outside the bank (branch) building must be equipped with necessary technical equipment and devices for normal operation, including counting, sorting, wrapping and tying, storing cash and other valuables, and performing cash operations, as well as fire and alarm signaling devices. See previous edition.

Cash desks organized outside the bank (branch) building must be connected to a technical protection point sending "alarm" signals based on a contract concluded between the bank and the units of the Protection Department under the Ministry of Internal Affairs of the Republic of Uzbekistan. Furthermore, the protection and fire alarm signaling devices of cash desks organized outside the bank (branch) building must be connected to the technical protection point after the end of the bank's working day. (Paragraph 159, second paragraph, in the edition of Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

160. Cash desks organized outside the bank (branch) building must be supplied with necessary technical materials (equipment for forming money bundles, money counting and calculating machines, computers, printers, safes or iron cabinets, bands, trays, overlays, plugs, seals, stamps, square stamps, and forms).

Cash deposits made to cash desks organized outside the bank (branch) building must be sorted, counted, unpacked, and wrapped and tied in the prescribed manner by the cashiers of these cash desks. (Paragraph 160 in the edition of Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407) See previous edition.

161. Cash desks organized outside the bank (branch) building may provide all types of cash services or certain types of cash services determined by the bank organizing them.

Cash services (receipt and expense cash operations) to economic entities may be provided through mini-bank cash desks, bank service office cash desks, and special cash desks organized outside the bank (branch) building, based on the requirements of these Guidelines. See previous edition.

In cases where cash operations are performed in national and foreign currencies by the retail operation cash desk of the bank (branch), the accounting of cash and other valuables is carried out in accordance with the bank's accounting policy. (Paragraph 161, third paragraph, in the edition of Resolution No. 27/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172) See previous edition.

162. Limits may be established by the Head Bank for the balance of cash that may remain at cash desks organized outside the bank (branch) building at the end of the bank's working day. In cash desks where no limit is established, the retention of cash and other valuables at the end of the business day is not permitted (except for continuously operating, 24-hour cash desks). (Paragraph 162 in the edition of Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407) See previous edition.

163. If cash desks organized outside the bank (branch) building are organized in the district, city, or city divided into districts where the bank (branch) is located, excess cash and other valuables beyond the limit at these cash desks at the end of the bank's working day, along with daily cash documents, must be handed over to the bank (branch) organizing this cash desk. See previous edition.

In cases where the bank (branch) organizes cash desks in another region (or another district, city within the region), excess cash and other valuables beyond the limit at these cash desks at the end of the bank's working day, along with daily cash documents, are handed over for storage to the bank branch located in the region where this cash desk is situated, to the State Unitary Enterprise "Republic Special Communication Bundles" (hereinafter referred to as "RSCB" SUE), or to the incassation service, based on a mutual agreement between the parties. (Paragraph 163, second paragraph, in the edition of Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

Here, if the cash in the bag (package) is recounted and handed over for transfer to the corresponding account of the bank (branch) organizing this cash desk via non-cash settlement for the excess amount, the evening cash desk staff of the bank branch accept the incassation bag (package). See previous edition.

Cash desk staff of cash desks organized outside the bank (branch) building formalize an expense cash order for the balance of cash and other valuables exceeding the limit remaining at the end of the business day, reflecting it in account 10109 — "Cash and other payment documents in transit." Here, the handing over of the balance of cash and other valuables for storage is carried out directly by members of the incassation group, as well as under a mutual agreement, under the supervision of the incassation service, the Protection Department under the Ministry of Internal Affairs of the Republic of Uzbekistan (using bank vehicles), or the "Republic Special Communication Bundles" SUE service, by the bank cashier. (Paragraph 163, fourth paragraph, in the edition of Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

When the handing over of the balance of cash and other valuables for storage is carried out through incassation service employees, the number and date of the power of attorney issued to the incassator who accepted the incassation bag (package) containing cash and other valuables, the surnames, first names, and patronymics of the incassator group members, and the total number of bags (packages) handed over to them are recorded on the back of the formalized expense cash order and signed by the incassator group members.

When the incassation bag (package) containing cash and other valuables is accepted for storage by the bank (branch) or incassation service, two copies of the receipt cash order according to the off-balance sheet account are formalized by the receiving responsible staff member, and one copy is given to the incassator group.

On the morning of the next working day, the handing over of incassation bags (packages) containing cash and other valuables to the incassator group for delivery to the bank cash desk that handed them over is carried out by formalizing an expense cash order according to the off-balance sheet account. Here, the number and date of the power of attorney issued to the receiving incassator, the surnames, first names, and patronymics of the incassator group members, and the total number of bags (packages) handed over to them are recorded on the back of this document and signed by the incassator group members. See previous edition.

When the incassation bag (package) containing cash and other valuables is handed over by the bank cashier for storage to the bank (branch) or incassation service under the supervision of the incassation service, the Protection Department under the Ministry of Internal Affairs of the Republic of Uzbekistan (using bank vehicles), or the "Republic Special Communication Bundles" SUE service, two copies of the receipt cash order according to the off-balance sheet account are formalized by the receiving responsible staff member, and one copy is given to the handing-over bank cashier. (Paragraph 163, eighth paragraph, in the edition of Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

On the morning of the next working day, incassation bags (packages) containing cash and other valuables are given to the bank cashier who handed them over for pickup by the incassation service, the Protection Department under the Ministry of Internal Affairs of the Republic of Uzbekistan (using bank vehicles), or the "Republic Special Communication Bundles" SUE service under supervision, by formalizing an expense cash order according to the off-balance sheet account. Here, the surname, first name, and patronymic of the receiving bank cashier, as well as the total number of bags (packages) being handed over, are recorded on the back of this document and signed by the receiving bank cashier. (Paragraph 163, ninth paragraph, in the edition of Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

When the balance of cash and other valuables is handed over by the bank cashier for recounting to the bank branch in this area under the supervision of the incassation service, the Protection Department under the Ministry of Internal Affairs of the Republic of Uzbekistan (using bank vehicles), or the "Republic Special Communication Bundles" SUE service, the handing-over bank cashier fills out a form in accordance with Appendix 8a of these Guidelines. (Paragraph 163, tenth paragraph, in the edition of Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

164. Daily cash documents of cash desks organized outside the bank building must be delivered to the bank (branch) organizing this cash desk at least once a month by the staff of these cash desks.

The completeness and correct formalization of daily cash documents brought from cash desks organized outside the bank (branch) building to the bank branch must be checked by responsible staff members of the bank branch. (Paragraph 164 in the edition of Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407) See previous edition.

165. Supplying cash desks organized outside the bank (branch) building (located in the district, city, or city divided into districts where the bank branch is located) with advance funds during the bank's working day is carried out based on a written order from the cashier of this cash desk addressed to the head of the bank (branch).

The head of the bank (branch) reviews this order and gives instructions to the responsible staff members of the accounting department to formalize the relevant documents.

An expense cash order for supplying cash desks organized outside the bank (branch) building with advance funds is formalized by a staff member of the accounting department in the prescribed manner and submitted to the cash manager for execution together with the cashier's order.

After checking the completeness and correct formalization of the expense cash order, the cash manager places the amount recorded in the expense cash order into the incassation bag (package). After that, the relevant documents are formalized for the incassation bag (package), the opening of the bag (package) is closed, it is plugged, and it is sent to the cash desk organized outside the bank (branch) building.

If cash desks organized outside the bank (branch) building are organized in another district, city, or another region of the republic, these cash desks may obtain the necessary cash and valuables from the commercial bank branch located in the district (city) where they are situated, based on the relevant contract. (Paragraph 165 in the edition of Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407)

166. If retail operation cash desks organized by the bank (specifically, currency exchange branches and other cash desks) operate on weekends and holidays, the provision of advance funds to them on these days is carried out through the bank's evening cash desk.

Here, on the last bank working day before weekends or holidays, the order issued by the staff of cash desks operating on these days for obtaining cash (advance funds) and other valuables needed for expenditure on these days is given to the staff members of the accounting department for execution with the relevant instruction of the bank's head. See previous edition.

A staff member of the accounting department formalizes a separate expense cash order (for strictly accounted forms, an expense cash order according to the relevant off-balance sheet account) for each cash desk operating on weekends and holidays, carries out the relevant accounting entries, and submits these expense cash documents to the cash manager. (Paragraph 166, third paragraph, in the edition of Resolution No. 27/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

167. Based on these expense cash documents, the cash manager places the necessary advance funds and other valuables for each such cash desk separately into an incassation bag (package) for each working day, and plugs them in the prescribed manner. The cash manager hands over the prepared advance funds to the evening cash cashier, noting separately in his Cash Book of Form 155 (the number of the incassation bag (package) corresponding to each cash desk receiving the advance fund, and which bag (package) was handed over to the incassation service employee on which date).

The evening cashier, having fully and accurately recorded entries in their Form 155 cash book, accepts sealed collection bags (sacks) from the cash manager and signs the cash manager's Form 155 book, confirming this acceptance. See previous edition.

168. Supplying auxiliary funds to cash offices organized outside the bank building on rest days or holidays is carried out by the bank's evening cash office. (Paragraph 168 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 No. 16/9 (registry number 3028-4, 22.10.2020) — National Database of Legislation Acts, 22.10.2020, 10/20/3028-4/1407)

169. To ensure that retail operation cash offices start their activities at the specified time in the morning, providing them with auxiliary funds may be carried out in the manner established by paragraphs 166–168 of these Guidelines, even on regular bank working days.

If certain retail operation cash offices organized by the bank, including currency exchange branches, operate on an extended working hours schedule, the remaining cash and other valuables collected from these cash offices and branches via collection service after the bank's working day has ended must be handed over to the bank's evening cash office. See previous edition. See previous edition.

170. The delivery of auxiliary funds and other valuables to cash offices organized outside the bank building may also be carried out under the supervision of the Protection Department under the Ministry of Internal Affairs of the Republic of Uzbekistan, ensuring the safety of bank employees and the integrity of cash and other valuables, by collection services or bank employees. (The first paragraph of Paragraph 170 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registry number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

When the remaining cash and other valuables at the end of the working day in cash offices organized outside the bank building are handed over to the bank's evening cash office by the cashier of the cash office organized outside the bank building, a form according to Annex 8a of these Guidelines is filled out. (Paragraph 170 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 No. 16/9 (registry number 3028-4, 22.10.2020) — National Database of Legislation Acts, 22.10.2020, 10/20/3028-4/1407) See previous edition.

171. Bank cash offices may be organized in the premises of a business entity in the prescribed manner based on a contract concluded between the bank (branch) and the business entity.

In this case, the types of cash services provided through these cash offices are specified in the contract. (Paragraph 171 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 No. 16/9 (registry number 3028-4, 22.10.2020) — National Database of Legislation Acts, 22.10.2020, 10/20/3028-4/1407)

Chapter 10. Procedure for Supplying ATMs with Cash

172. For the convenience of customers, the bank may install info-kiosks and ATMs, as well as automated deposit machines that accept cash, in the bank building, in retail operation cash offices organized outside the building, or in other suitable locations. See previous edition.

173. The bank head must monitor the timely supply of ATMs with cash. Operations involving cash performed on ATMs are reflected in account 10107 "Cash in ATMs and other self-service equipment," which is opened separately for each ATM. (The first paragraph of Paragraph 173 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 No. 27/14 (registry number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

The bank must assign a technical employee providing service to the ATM and a cash employee to refill the ATM safe with cash, retrieve cash balances, and perform technical maintenance or repair work.

In this case, the technical employee providing service to the ATMs is responsible for monitoring that the cash received from the cash manager is placed in the ATM safe by the cashier in a timely and complete manner, and that the remaining cash from the ATM is handed over to the cash manager. See previous edition.

174. To ensure the security of cash in ATMs and increase the responsibility of responsible employees, the key to the ATM safe must be assigned to a cash employee, and this safe must be sealed by the cash employee. (The first paragraph of Paragraph 174 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registry number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

Regardless of the purpose for opening the ATM, before each opening, the technical employee must print a slip reflecting the remaining cash in the ATM in the presence of the cash employee and present it to the cash employee.

175. Based on the order of the bank head, an employee of the accounting department formalizes an expense cash order to supply the ATM with cash and performs the corresponding accounting entry. Subsequently, they hand over this expense cash order to the cash manager. See previous edition.

The cash manager hands over the amount of cash recorded in the expense cash order to the cash employee responsible for supplying ATMs with cash, having obtained their signature on the expense cash order. The cash employee places the received cash into the ATM cassettes in the prescribed manner and seals them. (The second paragraph of Paragraph 175 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registry number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

176. If the ATM is located outside the bank building, transporting the ATM cassettes filled with cash to the location of the ATM must be carried out with the assistance of a collection service. See previous edition.

Additionally, delivering auxiliary funds to ATMs located outside the bank building, as well as retrieving the remaining cash from these ATMs to the bank cash office, may also be carried out under the supervision of a collection service or an employee of the internal affairs body, ensuring the safety of bank employees and the integrity of the cash. (The second paragraph of Paragraph 176 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registry number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

177. The cash employee places the cassettes filled with cash into the ATM safe, locks the ATM safe, and seals it. The technical employee providing service to the bank's ATMs prints a slip reflecting the total amount of cash placed in the cassettes and gives it to the cash employee. After showing this slip to the cash manager, the cash employee submits it to the responsible employee of the accounting department. Based on this slip, the responsible employee of the accounting department formalizes an income cash order for the receipt of cash into the ATM, performs the corresponding accounting entry, and hands over the slip and the income cash order to the cash manager.

The cash manager attaches this slip to the income cash order and inserts it into the daily cash document binder. See previous edition.

178. If the remaining cash in the ATM has decreased according to information on account 10107 "Cash in ATMs and other self-service equipment" of the bank's balance sheet, the responsible employee controlling cash operations at the bank informs the bank head about this. Based on the bank head's order, ATMs are supplied with cash in the prescribed manner. (Paragraph 178 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 No. 27/14 (registry number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

179. Returning the remaining cash from ATMs to the bank cash office is carried out based on the bank head's order. In this case, the bank employee providing technical service to the ATMs, in the presence of the cash employee, prints a slip reflecting the remaining cash in the ATM and hands it to the cash employee. The cash employee opens the safe part of the ATM under the supervision of the technical employee providing service to the ATMs, removes the cassettes from it, and brings them to the bank.

180. The responsible employee of the accounting department, based on the information in the printed slip, formalizes an expense cash order for the withdrawal of the remaining cash brought from the ATM and an income cash order for depositing the remaining cash brought from the ATM into the circulating cash, and performs the corresponding accounting entries. Subsequently, they hand over the formalized expense and income cash orders to the cash manager for insertion into the daily cash documents. See previous edition.

In the presence of the cash manager, the cash employee opens the seals on the cassettes and counts the remaining cash (including banknotes that were stuck in ATM tapes or other parts due to technical reasons and brought in separate packets) to the cash manager. The cash manager compares the remaining cash received from the cashier with the remaining cash recorded on the slip, signs the income cash order, and accepts it. Subsequently, they take the expense cash order formalized for the retrieval of cash from ATMs and the slip reflecting the remaining cash, attach it to the income cash order, and set it aside for insertion into the daily cash documents. (The second paragraph of Paragraph 180 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registry number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) See previous edition.

If a discrepancy is found between the remaining cash and the entries on the slip, the cash manager investigates the situation and immediately notifies the head of the bank branch and responsible departments. (Paragraph 180 was supplemented with a paragraph based on the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registry number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

Chapter 11. Procedure for Closing the Circulating Cash

181. Depending on the number of customers receiving cash services and the volume of cash operations being performed, the bank may organize income and expense cash offices or a combined income-expense cash office within the bank's cash network.

182. At the end of each bank working day, cash operations performed in the bank's circulating cash must be closed. For this purpose, at the end of the working day, cashiers of income and expense cash offices hand over cash in incomplete stacks and bundles to one of the cashiers for consolidation, based on the cash manager's instruction. In this case, the cashier handing over the remaining cash records the amount of cash being handed over in their Form 155 book and hands over the remaining cash to the receiving cashier after obtaining their signature.

Coin bags and packets placed by cashiers are consolidated by the other cashier (collecting the coin balance) without counting the coins individually, based on the inscriptions on the top of the bag and inside the packet.

In this case, coins of different denominations are placed in the consolidated bag separately: nickel coins separately, copper coins separately.

183. At the end of the bank working day, cashiers of income and expense cash offices record the total number and total amount of cash documents accumulated during the day in their Form 155 books.

Subsequently, the cashier of the income cash office hands over the wrapped and bundled remaining cash amount to the cash manager, having recorded it in their Form 155 book along with the Form 109 certificate and obtained the cash manager's signature.

The cashier of the expense cash office, along with the Form 110 certificate, hands over the wrapped and bundled remaining cash amount to the cash manager, having recorded it in their Form 155 book and obtained the cash manager's signature.

184. After the cash manager has accepted cash, reports in Forms 109 and 110, cash documents from the cashiers of the income, expense, and recount cash offices, as well as the control log in Form 176 from the recount cash office supervisor, the cash manager must check:

that the income and expense amounts reflected in the cashiers' Forms 109 and 110 certificates are signed by responsible employees of the accounting department after verification;

that the entries in the cashiers' Forms 109 and 110 certificates correspond to the cash documents, and that the remaining cash at the end of the bank working day corresponds to the entries in the cashiers' Form 155 books, i.e., is calculated correctly and accurately reflected;

that the number and amount of documents submitted by the cashiers correspond to the entries in their Forms 109 and 110 certificates;

that the amount of cash accepted from the recount cash office cashiers corresponds to the total amount recorded in the control log in Form 176.

185. If no discrepancies are found, the cash manager fills out and signs a summary certificate in Form 111 for daily cash turnovers specified in Annex 28 of these Guidelines, based on the cash amounts accepted from the recount, income, and expense cash office cashiers, their Forms 109 and 110 certificates, and the control log in Form 176. Then, they submit the Forms 109, 110, and 111 certificates to the chief accountant.

The chief accountant compares the total amounts in the Form 111 certificate with the entries in Forms 109 and 110, as well as with accounting data (the amounts of actual accounting entries performed based on entries in the income and expense cash journals and income and expense cash documents). If no discrepancies are found, the Form 111 certificate from the cash manager is signed by the chief accountant and returned to the cash manager along with Forms 109 and 110. See previous edition.

186. At the end of the bank working day, the total amount of banknotes and coins remaining in the circulating cash must be compared with the cash balance in account 10101 "Cash in Circulating Cash." (Paragraph 186 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 No. 16/9 (registry number 3028-4, 22.10.2020) — National Database of Legislation Acts, 22.10.2020, 10/20/3028-4/1407)

187. Cash funds accounted for in the relevant accounts of the bank must be stored in the cash office in separate racks or safes, separated from each other.

After the correct recording of daily cash turnovers is also confirmed by the chief accountant, the cash manager writes in the Form 120 book the total amount of income and expense of cash in national currency and the balance of the circulating cash calculated at the end of the bank working day.

188. The cash manager adds the number of forms under strict accountability available in the circulating cash at the beginning of the bank working day to the number of such forms received into the circulating cash and subtracts the number of forms issued from the circulating cash to calculate the balance of forms under strict accountability at the end of the bank working day.

The calculated balance of forms under strict accountability at the end of the bank working day is compared with the actual number of forms available and with the entries in the documents of the accounting department serving as the basis for recording the income or expense of forms under strict accountability.

If no discrepancies are found, the balance of forms under strict accountability must be recorded at the end of the bank working day by the cash manager in the book for recording the balance of forms under strict accountability and stored valuables in the cash office, as specified in Annex 29 of these Guidelines.

189. If a discrepancy is found between the balance of cash and forms under strict accountability in the circulating cash and the data recorded in accounting documents, the cash manager must determine the reason for this and immediately notify the bank head and the chief accountant.

Materially responsible persons responsible for the safekeeping of cash and other valuables at the bank must determine the causes of the identified discrepancy and take measures to eliminate the discrepancy on the same day.

Chapter 12. Procedure for Binding and Filing Daily Cash Documents

190. After the daily cash documents and their attachments are collected, the cash manager gives these documents to one of the cash employees for filing into the binder. Daily cash documents must be filed into separate binders without delay to the next bank working day.

Daily cash documents are filed in ascending order of balance sheet account numbers (sequence numbers) in the following sequence:

documents of the income cash office; documents of the recount cash office; documents of the expense cash office; See previous edition.

for off-balance sheet accounts, first income, then expense documents. (The sixth paragraph of Paragraph 190 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registry number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172) See previous edition.

In cases where payment documents are formed in electronic form when accepting payments from the population, permission is granted to file the daily registry of electronic payment documents into daily cash documents.

In this case, the daily registry is formed separately for each type of payment document (cash deposit announcement, one-time payment form, special forms for tax and utility payments), reflecting the payer's name, payment receiving organization name, its bank details, payment amount, and purpose. (Paragraph 190 was supplemented with a seventh paragraph based on the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated October 8, 2024 No. 31/11 (registry number 3028-9, 11.11.2024) — , 14.11.2024, 10/24/3028-9/0917)

191. After the cash documents are filed into the binder, each cash document in the binder must be sequentially numbered.

192. The amount recorded in each document in the daily cash documents binder must be recorded on the information tape automatically formed by a calculator in the order of placement of the filed documents. See previous edition.

The information tape must record the amounts of income, then expense, then for off-balance sheet accounts, first income, then expense cash documents. In this case, the total amounts for income, expense, and off-balance sheet account income and expense cash documents must be recorded separately on the information tape. (The second paragraph of Paragraph 192 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registry number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

If no discrepancy is found between the accounting department data and the total amounts of cash documents recorded separately on the information tape, each total amount recorded on the information tape must be signed by the cash employee who formed this information tape. Subsequently, the filed cash documents must be filed by the cash employee who filed them. The information tape is glued to the inner side of the cover of the daily cash documents binder, before the cash documents.

Additionally, making effective use of the capabilities of information technology, it is possible to print daily turnovers (list of income-expense amounts) for each account where cash accounting is maintained, comparing each amount in it with the corresponding cash document. In this case, if no discrepancies are found, the cashier who performed the comparison of total amounts in this list must sign it. Subsequently, these lists must be placed on top of the filed daily cash documents and filed together with the cash documents. See previous edition.

193. The form of the daily cash documents binder specified in Annex 30 of these Guidelines is glued to the front cover of the daily cash documents binder. Subsequently, necessary information is recorded on the front cover of the daily cash documents binder and formalized in the prescribed manner. (Paragraph 193 in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019 No. 13/11 (registry number 3028-2, 03.07.2019) — National Database of Legislation Acts, 03.07.2019, 10/19/3028-2/3366)

194. After the amounts recorded in the daily cash documents are compared with the entries recorded in the corresponding cash books, the inscription on the front cover of the binder is confirmed by the signatures of the cashier and cash manager who formed these daily cash documents.

195. If there are cash documents among the daily cash documents that must be stored for more than 5 years, these cash documents must be filed into separate binders, and the corresponding inscription must be recorded on the front cover of the daily cash binder.

If the bank cannot deliver daily cash documents from a retail operation cash office organized in another district or city in the area on a daily basis, the daily cash documents of such retail operation cash office of the bank may be filed into separate binders over several days.

196. Filed daily cash documents must be checked by the chief accountant without delay to the next bank working day, compared with accounting data, and if no discrepancies are found, confirmed by their signature.

197. Daily cash documents at the bank must be stored in the cash office or in a safe protected by security and signaling devices in the prescribed manner, under the responsibility of the cash manager, for twelve months. After twelve months, they must be handed over to the bank archive in the prescribed manner. See previous edition.

If the formalization and circulation of cash documents in electronic form and the maintenance of cash books in electronic form are established at the bank, a daily archive in the form of electronic files is formed and stored for daily cash documents. (Paragraph 197 was supplemented with a paragraph based on the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated October 8, 2024 No. 31/11 (registry number 3028-9, 11.11.2024) — , 14.11.2024, 10/24/3028-9/0917)

198. Based on written requests or claims received by the bank, information may be prepared based on daily cash documents stored in the cash office. In this case, the bank's chief accountant (or their deputy) must sign this claim and instruct the relevant employees to prepare the requested information.

199. In some cases, permission to remove daily cash documents from the cash office is granted based on the written permission of the bank head. In this case, daily cash documents removed from the cash office must be returned to the cash office by the end of the bank working day.

200. In case of an audit at the bank, daily cash documents are handed over to the head of the audit group based on the head's note. During the audit, daily cash documents are under the responsibility of the head of the audit group.

After the audit is completed, cash documents must be returned to the bank cash office. In this case, the cash manager checks that the daily cash documents taken for the audit have been fully returned and submits the receipt to the head of the audit group.

See previous edition.

201. Issuance of daily cash documents in the bank based on written requests may be carried out only in cases provided for by legislative acts in accordance with the Law of the Republic of Uzbekistan "On Bank Secrecy". (Paragraph 201, first paragraph, in the edition of Order No. 16-mh of the Minister of Justice of the Republic of Uzbekistan dated July 28, 2021 (registration number 3313, 28.07.2021) — , 28.07.2021, 10/21/3313/0724)

Instead of the original copy of the document obtained from the summary index of daily cash documents, a copy (xerox copy) certified by the cash manager, a set of all correspondence regarding the obtaining of the document and the report on the receipt of the document, and the receipt of the person who obtained the original copy of the document or a postal receipt regarding the sending of the document are attached.

202. In cases where several daily cash documents related to different dates of one year need to be obtained at once, instead of the first obtained document by date of the documents being obtained, a copy (xerox copy) of these documents and a set of documents specified in paragraph 201 of these Guidelines must be attached.

Instead of other obtained cash documents, a copy (xerox copy) of these documents must be attached, with a set of documents serving as the basis for obtaining these documents clearly indicating where (among which dates of daily cash documents) they were located.

Chapter 13. Procedure for controlling the intact storage of cash and other valuables in the cash vault See previous edition.

203. The bank head, chief accountant, and cash manager are considered persons with material liability, and the tasks of ensuring the intact storage and inviolability of cash and other valuables in the cash vaults are assigned to them. Persons with material liability must open and close the cash vault door jointly, personally participating.

Opening and closing the cash vault door through identification of biometric characteristics of persons with material liability is permitted if it fully meets the requirements of paragraph 226, with the material liability being transferred to the deputy of the bank head based on the order of the bank management chairman. In this case, the bank head must exercise general supervision over the activities of persons with material liability.

When the bank management chairman changes, the order of the previous chairman on transferring material liability to the deputy of the bank branch must be reviewed and renewed by the newly appointed bank management chairman within one month.

In separate branches of commercial banks that do not have a cash vault, as well as in cases where there are no positions of branch head, chief accountant, and cash manager in the staffing table, material liability for ensuring the intact storage of cash and other valuables must be transferred to other employees of the relevant branch of the bank based on the bank's relevant order, and contracts on material liability must be concluded with them. (Paragraph 203 in the edition of Resolution No. 27/14 of the Management of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

204. Temporary transfer of cash and other valuables in the bank cash vault and cash vault keys from one person with material liability to another:

from the bank chief accountant and cash manager — based on the order of the bank head;

from the bank head — carried out based on the order of the regional (city) branch head or the Head of the Bank.

205. Measures must be taken to prevent the simultaneous absence from work of all three persons with material liability (bank head, chief accountant, and cash manager) in the bank. See previous edition.

It is not permitted to transfer liability for the intact storage of cash and other valuables in the cash vault to other employees while the persons with material liability of the bank are at work. (Paragraph 205, second paragraph, in the edition of Resolution No. 27/14 of the Management of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

206. To ensure the integrity of cash and other valuables, when one of the employees performing cash operations is released from their position, the cash and other valuables entrusted to them must be fully, item-by-item, and individually recounted and accepted.

207. Balances of cash and other valuables taken out of the cash vault at the beginning of the bank working day, as well as those brought in from other banks through the collection service, must be deposited into the cash vaults in the prescribed manner after the end of the bank working day. Cash and other valuables not issued for expenditure during the bank working day must be stored in the cash vaults.

If the bank has several cash vaults, they must be assigned serial numbers.

See previous edition.

208. Cash and other valuables in the cash vault must be stored in locked steel shelves, safes, or metal cabinets. All metal cabinets, shelves, safes, and coin boxes in the cash vault and cash network must have serial numbers assigned. Depending on which account the accounting of cash and other valuables is maintained, each of them must be stored in separate shelves, metal cabinets, or safes in the cash vault. (Paragraph 208, first paragraph, in the edition of Resolution No. 39/19 of the Management of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 (registration number 3028-1, 23.01.2019) — National Database of Legislative Acts, 24.01.2019, 10/19/3028-1/2532)

After the integrity of cash and other valuables stored in the cash vault is checked by persons with material liability, the shelves, metal cabinets, or safes must be locked by the cash manager.

209. In case of the need for immediate evacuation of cash and other valuables in the cash vaults, a sufficient quantity of canvas (reserve) bags, seals, and chains must be stored in the cash vault to ensure their complete and one-time transportation. In this case, the quantity of reserve bags is determined with the expectation of simultaneously removing cash and other valuables stored in the cash vault as well as documents. See previous edition.

Each reserve bag is accounted for at a conditional value of "1 sum" in the off-balance sheet account 93609 "Stored Valuables". These reserve bags are placed in separate bags, the bag opening is tied, and the label on it is sealed with a seal by three officials. Using these reserve bags for purposes other than intended is strictly prohibited. (Paragraph 209, second paragraph, in the edition of Resolution No. 27/4 of the Management of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

210. After cash and other valuables are brought into or taken out of the cash vault, necessary entries must be made in the list of cash and other valuables stored in the safe (shelf, metal cabinet) in the cash vault in the form specified in Appendix 31 of these Guidelines. See previous edition.

This list indicates the date when cash and other valuables were placed, income, expense, and balance amounts, and they may be stored together with cash and other valuables or in a separate summary index. (Paragraph 210, second paragraph, in the edition of Resolution No. 39/19 of the Management of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 (registration number 3028-1, 23.01.2019) — National Database of Legislative Acts, 24.01.2019, 10/19/3028-1/2532)

211. Shelves, metal cabinets, and safes used for storing cash and other valuables in the cash vault must be locked by the cash manager after the end of the bank working day, regardless of whether cash and other valuables are present in them. Their keys must be stored in the cash manager's cabinet or safe in the cash vault.

212. When cash and other valuables are being entered into the cash vault, persons with material liability for their intact storage must:

banknotes — by the number of bundles in the pack and the inscriptions on the upper wrappers;

coins — by the number of bags and the amounts on the attached labels; See previous edition.

"Davlat Belgisi" CJT packaging cash, settlement checks of commercial banks, deposit and receipt booklets, and other strictly accountable forms — by their packs and inscriptions on the upper wrapper; (Paragraph 212, fourth paragraph, in the edition of Resolution No. 31/4 of the Management of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

foreign currencies and payment instruments in foreign currency (by type and value) — by the number of bundles and inscriptions on the upper wrappers;

strictly accountable forms and other valuables — by accepting them after individual counting.

In this case, it is recommended that foreign currencies and payment instruments in foreign currency entered into bank cash offices be recounted individually under the supervision of the cash manager by a specially assigned cashier before being entered into the cash vault, their suitability for payment be checked, and they be re-wrapped and tied in the prescribed manner.

213. Shares, bills of exchange, deposit certificates, bonds of the Central Bank, and other securities accepted for storage must be entered into the cash vault after checking for the presence of security features (ensuring authenticity) and counting them individually, and they must be accounted for in Book No. 171 provided in Appendix 29 of these Guidelines at their nominal value. See previous edition.

214. To ensure and control the integrity of cash and other valuables in the bank cash vault, the cash and other valuables in the cash vault must be fully recounted by the cashiers of this bank on the 1st of each month. (Paragraph 214 in the edition of Resolution No. 27/14 of the Management of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

See previous edition.

215. Cash in "Davlat Belgisi" CJT packaging, as well as cash classified as "circulatable", "obsolete", and "unsuitable for payment" in the cash vault, must be stored separately and sorted by nominal value. In addition, foreign currency (traveler's checks, foreign currency valuables), foreign currencies of each type and category must be stored in separate packs, and foreign currency coins must be stored in bags, separated by their nominal value. (Paragraph 215, first paragraph, in the edition of Resolution No. 31/4 of the Management of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

If there is no space in the shelves, metal cabinets, and safes in the cash vaults for placing coin bags, they are permitted to be stored on pallets placed on the floor.

216. Wrapped banknotes and coins by bank cashiers may be stored in the cash vault for up to two years without recounting.

217. Cash samples must be stored in the cash vault, and when necessary, they must be taken out to the cash network for presentation to the client and must be returned to the cash vault by the end of the bank working day. Cash samples must be accounted for in Book No. 171 at their nominal value. See previous edition.

Cash and other valuables entrusted to the bank for storage must be stored in the cash vault, arranged by the date of acceptance and serial number. A copy of the cash receipt order for the off-balance sheet account must be attached to each packet or bag stored in the cash vault. These receipt orders indicate who handed over the packet or bag, the type and amount of the valuables entrusted for storage, the serial number, and the date of entry into the off-balance sheet account. (Paragraph 217, second paragraph, in the edition of Resolution No. 27/4 of the Management of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

218. Strictly accountable forms and valuables accepted for storage in the cash vault:

forms in the form of notebooks or booklets — each notebook or booklet at a conditional value of "1 sum";

forms in the form of separate sheets — each individual sheet, as well as each set of paired sheets (or complete sets) with the same serial number at a conditional value of "1 sum";

valuables entrusted for storage by bank customers in bags (sacks) tied and sealed in the prescribed manner, or in packets glued and sealed, or each sack entrusted for storage at a conditional value of "1 sum" or at an agreed price; See previous edition.

documents accepted for collateral for loans allocated by the bank, placed in packets, glued, and sealed with the bank seal, when entrusted for storage, recorded in the cash receipt order officially processed according to the relevant off-balance sheet account at the value indicated; (Paragraph 218, fifth paragraph, in the edition of Resolution No. 27/4 of the Management of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

securities belonging to the bank and payment instruments with their own value must be accounted for in Book No. 171 at their nominal value.

219. Before closing the cash vault, the bank's persons with material liability must check that cash and other valuables are stored intact, that their accounting is being maintained correctly, and that the information in the balance sheet matches the entries in the cash books and the actual balances of cash and valuables. For this purpose:

the balance of cash in national currency in the circulating cash office must match the balance in the national currency in account 10101 "Cash in Circulating Cash Office" and the entries recorded in Book No. 120; See previous edition.

the balances of cash in foreign currencies in the circulating cash office must match the balance of each foreign currency in account 10101 "Cash in Circulating Cash Office" and the entries in the book of recording balances of cash in foreign currency and payment instruments in foreign currency in Form No. 121 provided in Appendix 32 of these Guidelines; (Paragraph 219, third paragraph, in the edition of Resolution No. 31/11 of the Management of the Central Bank of the Republic of Uzbekistan dated October 8, 2024 (registration number 3028-9, 11.11.2024) — , 14.11.2024, 10/24/3028-9/0917) See previous edition.

(Paragraphs 219, fourth to sixth, were issued based on Resolution No. 16/9 of the Management of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislative Acts, 22.10.2020, 10/20/3028-4/1407) See previous edition.

the balance of cash in national currency classified as "obsolete" in the cash vault must match the balance in account 10198 "Cash in 'Obsolete' Category" and the entries in the book of accounting for banknotes and coins in the "Obsolete" category in Form No. 141A provided in Appendix 36 of these Guidelines;" (Paragraph 219, fourth paragraph, in the edition of Resolution No. 31/11 of the Management of the Central Bank of the Republic of Uzbekistan dated October 8, 2024 (registration number 3028-9, 11.11.2024) — , 14.11.2024, 10/24/3028-9/0917) See previous edition.

the balances of "obsolete" cash in foreign currencies of foreign states in the cash vault must match the balance of each corresponding foreign currency in account 10198 "Cash in 'Obsolete' Category" and the entries in the book of recording balances of "Obsolete" cash in foreign currencies in Form No. 121A provided in Appendix 32a of these Guidelines; (Paragraph 219 was supplemented with the fifth paragraph based on Resolution No. 31/11 of the Management of the Central Bank of the Republic of Uzbekistan dated October 8, 2024 (registration number 3028-9, 11.11.2024) — , 14.11.2024, 10/24/3028-9/0917) See previous edition.

valuables accepted for storage and strictly accountable forms in the cash vault must be checked for matching with the balances of strictly accountable forms and valuables accepted for storage accounted for in off-balance sheet accounts 90303 "State Securities Forms", 90305 "Central Bank Securities Forms", 90317 "Securities Forms of Other Organizations and Institutions", 90327 "Bank Securities Forms", 90337 "Bank Purchased Securities", 90993 "Guarantees and Sureties", 93609 "Stored Valuables", 93616 "State Conditionally Stored Securities", 93623 "Conditionally Stored Private Securities/Commercial Documents", 94501 "Securities Received as Collateral", 94502 "Property and Property Rights Received as Collateral", 94503 "Guarantees and Sureties Received as Collateral" and with the entries recorded in Book No. 171. (Paragraph 219, fifth paragraph, in the edition of Resolution No. 27/14 of the Management of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

220. After cash and other valuables in the cash offices are used for income or expense cash operations during the bank working day, at the end of the working day, the cash manager calculates and records the total income and total expense amounts for the operational day and the balance amounts at the end of the day in the relevant cash books. If errors are made in writing in the cash books, a single line is drawn through the entries in that column of the book, and the error is confirmed by the signatures of persons with material liability. After that, the entries that should have been actually entered must be written in the next column of the cash book.

If no cash operations were performed for any type of cash and other valuables or for any account maintained during the bank working day, it is permitted not to record entries (i.e., to repeat the balance amount from the previous date) in the relevant cash book for the current bank working day. This exception does not apply to the balance amounts corresponding to the morning state of the beginning of each month, i.e., the first bank working day of the month, which must be recorded in all cash books.

The correctness of entries recorded in cash books must be confirmed by the signatures of persons with material liability. These cash books must be kept by the cash manager during the day and stored in the cash vault after the end of the bank working day. See previous edition.

220-1. In the bank (branch) cash network, filling, processing, and certifying all cash books (except for Book No. 161), cash journals, forms, and sheets in the prescribed forms and procedures may also be carried out in electronic form.

In this case, it is necessary to create an opportunity to identify each person with material liability and allow them to use only within the scope of their authority using a special program that records the movement of cash and valuables in the cash network, which is not connected to the bank's operational day program.

The automation of document circulation in the bank (branch) cash network must not create an opportunity to violate the rules established in these Guidelines.

Each person with material liability who has the authority to process, check, and sign documents in the cash network must have the opportunity to confirm their performed work (using their assigned electronic key or other special protected means, device). (Paragraph 220-1 was introduced based on Resolution No. 16/9 of the Management of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislative Acts, 22.10.2020, 10/20/3028-4/1407)

221. Cash books of the cash vault maintained by the cash manager, when filled with entries, must be stored in the cash vault for 1 year, and after that, they must be submitted to the bank archive in the prescribed manner. Similarly, Cashier's Cash Books in Form No. 155 must be stored in the cash vault for 1 year after being filled and subsequently destroyed in the prescribed manner.

222. After the bank's persons with material liability ensure that all cash and other valuables, cash books, and documents that must be stored in the cash vaults have been brought into the cash vault, that they are intact, and that all safes, shelves, and cabinets in the vault are locked and the lights are turned off, they lock the cash vault.

223. To ensure the intact storage of cash and other valuables in the bank cash vault, their doors are opened and closed by persons with material liability directly participating, using the keys assigned to them in sequence. In this case, the cash vault's:

first key — must be kept by the cash manager;

second key — must be kept by the bank head;

third key (opening the iron barred door) — must be kept by the chief accountant.

224. After the bank cash vault is locked, it is sealed with the seals of persons with material liability. Only a seal must be used to seal the cash vault door. In this case, after a chain of sufficient length without knots and breaks is passed through the rings of the cash vault door, the chain is placed on a board with three depths and sealed, and then sealed with the seals of persons with material liability.

During the sealing process, attention must be paid to the fact that the chain is of sufficient length and that when the seal is placed in the depressions on the board, the seal does not go out of the range of the depressions. This, in turn, ensures that the cash vault door cannot be opened without breaking the chain or damaging the seals.

Sealing the cash vault door with seals must be carried out in the following sequence:

the first (upper depression) seal — must be placed by the cash manager;

the second (middle depression) seal — must be placed by the chief accountant;

the third (lower depression) seal — must be placed by the bank head.

225. These persons with material liability must always store the keys and position seals of the cash vaults in such a way as not to allow other persons to use them. Persons with material liability are prohibited from transferring their assigned keys and seals to each other and to other persons.

226. In addition, it is also permitted to use innovative methods based on software that can identify persons with material liability based on their biometric characteristics ("fingerprints", "iris", "voice range", etc.) created on the basis of modern technologies and capable of further enhancing security when closing and opening bank cash vaults. See previous edition.

If the biometric identification of persons materially responsible directly and organically affects the locking or unlocking of the cash vault door, i.e., if there is no possibility of opening and closing the door only with keys, such a door equipped in this way does not need to be sealed with a lead seal after being locked.

See previous edition. (Paragraph 226, third subparagraph, issued on the basis of Resolution No. 27/14 of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

See previous edition. (Paragraph 226, fourth subparagraph, issued on the basis of Resolution No. 27/14 of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

227. When handing over the locked and sealed cash vault to the security service employee, the security service employee checks that the cash vault is locked, that the system chain passed through the rings on the door is intact, and compares the traces of lead seals with their samples. For this purpose, samples of the seals used to seal the doors of the cash vault (safes, metal cabinets) to be handed over for security must be handed over to the security service employee on the basis of a note.

228. After the security service employee is satisfied that the cash vault door is locked and sealed in the prescribed manner, he accepts the cash vault for security by signing the book of record of opening, closing, handing over to and receiving from the security service employee in Form 161, attached to Annex 37 of these Guidelines.

After that, the cash manager contacts the TQP duty officer by phone using a "special password", hands over the cash vault to the TQP, and records this in the book of record of handing over to and receiving from the technical security point in Annex 38 of these Guidelines.

The note must be kept with the bank head, and the books in Form 161 and Annex 38 of these Guidelines must be kept in a separate safe of the cash manager outside the cash vault.

229. Cash vaults where cash and other valuables are stored, as well as all safes and metal cabinets in the cash network, must have duplicate (reserve) keys.

These duplicate keys in the bank must be handed over for storage to a bank located at a close distance. For this purpose, based on a detailed list of duplicate keys, the duplicate keys must be placed in a pouch without external seams, tied with a knotless system chain, and signed by three persons materially responsible, and sealed with their lead seals. In addition, a letter must be prepared by the bank requesting acceptance of the duplicate keys for storage, signed by three persons materially responsible, and certified with the bank seal.

Based on this letter, the bank located at a close distance must accept the duplicate keys and issue a receipt in Form 004, presenting it to the bank employee handing over the pouch containing the duplicate keys.

See previous edition.

230. This receipt in Form 004, the second copy of the letter requesting acceptance of duplicate keys for storage, and the detailed list of handed over duplicate keys are kept in the safe of the head of the bank that handed over the duplicate keys, and are accounted for in the off-balance sheet account "93609 — Valuables in Storage" at a value of "1 sum". (Paragraph 230 in the edition of Resolution No. 27/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

231. To retrieve its duplicate keys handed over for storage, the bank must apply to the bank where the duplicate keys are stored with a letter requesting their return, attached to a receipt in Form 004, which is prepared and signed by persons materially responsible and certified with the round seal of the bank.

232. The retrieval of duplicate keys of a bank handed over for storage is carried out in cases where one of these keys has broken or been lost, and when one of the three persons materially responsible changes (to check the actual existence of duplicate keys). In addition, duplicate keys may be brought for inspection upon the request of the head of the inspection group during an inspection at the bank.

In cases where duplicate keys are retrieved, a protocol must be drawn up by persons materially responsible indicating the reasons for retrieving the keys, and it must be signed by them. In addition, if the loss of one of the keys is the reason for retrieving the duplicate keys, disciplinary measures may be taken against the person at fault.

After the problem with broken or lost keys is fully resolved by the head of the bank, and after the inspectors have checked the existence of duplicate keys, measures must be taken to return the duplicate keys to the bank located at a close distance in the prescribed manner on the same day they were obtained.

See previous edition.

233. In cases of temporary change of the bank head, the receipt and the letter on handing over duplicate keys to another bank, as well as the receipt in Form 004 on their acceptance for storage, are handed over to the person appointed to the temporary leadership position. This process is implemented by formalizing a protocol on the handover/receipt of cash and other valuables between officials in the bank, which also covers the main keys of cash vaults and cash and other valuables in the bank. (Paragraph 233 in the edition of Resolution No. 39/19 of the Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 (registration number 3028-1, 23.01.2019) — National Database of Legislation, 24.01.2019, 10/19/3028-1/2532)

234. If the keys to cash vaults, safes, or metal cabinets are lost or become unusable, only tested specialists with the right to engage in such work must be involved in such work.

A commission appointed by the head of the bank must draw up a protocol on the change of the internal structure of the lock and the preparation of new keys. It must indicate the reasons for changing the internal structure of the lock and preparing new keys, the full name of the person who performed this work, and that he has the relevant permit. This protocol is kept in the special safe of the head of the bank.

235. Duplicate keys of special tables installed in incoming, outgoing, and recounting cash desks are allowed to be kept in the cash vault of this bank, packed separately in a bag, sealed with the lead seals of three persons materially responsible, but not reflected in the bank's balance sheet.

236. Persons materially responsible who have only the keys to the cash vault door and lead seals (or whose biometric data are entered into the relevant software) must enter and exit the cash vault jointly (at the same time).

Other employees of the bank (if they are authorized to perform cash operations in a revolving cash desk) may enter and exit the cash vault only with the permission of the head of the bank and with the participation of persons materially responsible.

237. Bank cash vaults must always be locked, and if cash and other valuables are present there, they must be sealed with the lead seals of persons materially responsible.

238. Receiving cash vaults from the security service at the beginning of the bank working day, sealing their doors and handing them over for security at the end of the working day are carried out with the participation of a security service employee. The time when the cash vault is received from the security service employee (its doors are actually opened) and the time when the cash vault is handed over to the security service employee (its doors are closed) must be recorded in the book in Form 161.

If cash and other valuables are left for storage in the evening cash desk, recounting cash desk, or a safe located outside the cash vault at the end of the bank working day (including on weekends or holidays), a separate book in Form 161 must be kept for the doors of these cash desks and for the safe located outside the cash vault. After the cash desks where cash and other valuables are stored are handed over to the security service, the book in Form 161 must be kept in the safe or metal cabinet of the cash desk employee who handed it over to the security service.

239. Regardless of whether cash operations with cash and other valuables were performed during the bank working day, cash vaults must necessarily be opened and inspected by persons materially responsible every bank working day.

240. Before opening the cash vault, persons materially responsible:

a) with the participation of a security service employee, check that the doors and locks of the cash vault, the ring devices through which the system chain is passed on the doors, are not damaged, as well as the integrity of the system chain and traces of lead seals;

b) the cash manager contacts the TQP duty officer by phone using a "special password", receives the cash vault from the technical security point, and records the relevant entries in the book in Annex 38 of these Guidelines;

c) they cut off one side of the system chain (upper part from the knot) attached to the cash vault door and take a board with traces of lead seals. The main door of the cash vault is opened with keys assigned to the cash manager and the head of the bank, (without opening the iron barred door) the walls, ceiling, and floor of the cash vault are inspected, and after ensuring that there were no attempts to enter the cash vault, the iron barred door is opened with the key of the chief accountant, and the trace of lead seals on the board is erased;

d) bank branch persons materially responsible confirm that they have received the cash vault from the security service employee by making relevant entries in the book in Form 161 and signing it.

241. During the process of opening the cash vault:

if it is found that the cash vault door, locks on the door, ring devices through which the system chain is passed, traces of lead seals are damaged or the system chain is broken;

if it is found that there were attempts to enter the cash vault when the walls, ceiling, and floor of the cash vault were inspected without opening the iron barred door, without opening the iron barred door, the Main Bank and the Territorial Main Directorate of the Central Bank are immediately notified about this for the purpose of taking necessary measures.

In addition, a protocol is drawn up in four copies, describing the existing situation and state of affairs in detail, and it is signed by the persons materially responsible of the bank and the representative of the security service.

See previous edition.

242. In such a case, after the arrival of representatives of criminal investigation, pre-trial investigation bodies, and inquiry bodies, the door of the cash vault is opened under their supervision. If the walls, floor, and ceilings are damaged, entry into the cash vault is allowed with the permission of a representative of the law enforcement agency, and the cash and other valuables in it are immediately inspected. A protocol is drawn up in four copies on the results of checking the cash and other valuables in the cash vault, and all persons participating in this inspection sign it. (First subparagraph of Paragraph 242 in the edition of Resolution No. 13/11 of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019 (registration number 3028-2, 03.07.2019) — National Database of Legislation, 03.07.2019, 10/19/3028-2/3366)

The first copy of the protocol remains at the bank, the second copy is submitted to the law enforcement agency, the third copy to the Main Bank, and the fourth copy to the Territorial Main Directorate of the Central Bank. In such cases, the trace of the lead seal must be kept together with the protocol without being erased.

See previous edition.

243. Cashiers and other persons materially responsible must be provided with personal seals (one-time numbered plastic seals with barcodes or QR codes) or dies marked with the bank's name, code, or serial number for sealing or plombing bundles of banknotes or bags of coins. (First subparagraph of Paragraph 243 in the edition of Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

Each person materially responsible, cash desk employee, must ensure the integrity of the seals, plombs, personal code dies, and square seals assigned to them, which bear the bank's name, the cashier's surname, first name, and patronymic, as well as the keys to safes and metal cabinets, and must not allow third parties to use them.

244. Accounting for all seals, square seals, keys to safes and metal cabinets, plombs, and dies in the bank, and recording their receipt from or handover to cashiers, is carried out by a person appointed by written order of the head of the bank who does not participate in cash operations with cash and other valuables. In this regard:

a ledger for accounting for seals, square seals, and keys and recording their movement, presented in Annex 39 of these Guidelines;

a ledger for accounting for plombs and dies and recording their movement, presented in Annex 40 of these Guidelines, is used.

245. When cash desk employees using safes and metal cabinets in the recounting cash desk and evening cash desk change, separate books must be kept in the recounting and evening cash desks to record the transfer of their door keys and seals used to seal the doors from one employee to another. These books are kept with the cash manager, and the handover and receipt of keys and seals must be carried out only through the cash manager.

In cases where a cashier is temporarily absent (sick, on vacation), the seal, square seal, plomb, and die assigned to this cashier must be handed over to the bank employee keeping their account, and it is forbidden for another cashier to use them temporarily.

246. Seals, square seals, keys, plombs, and dies bearing the surname, first name, and patronymic of cash desk employees who are no longer used in work processes, have left the job, and have become unusable, must be kept in the cash vault in a pouch sealed by persons materially responsible (not accounted for) until they are destroyed. They must be destroyed in the prescribed manner by a commission drawn up on the basis of an order of the head of the bank, and a relevant protocol must be formalized regarding this.

247. Persons materially responsible are forbidden to leave cash and other valuables, plombs, seals, square seals, dies, and keys to safes, metal cabinets, and table drawers in an open state when leaving their workplaces, as well as to leave carts or table drawers unlocked and leave keys in the locks.

248. If a cash desk employee falls ill during working hours or is forced to suddenly leave their workplace for other reasons, all cash and other valuables handed over to them on a accountable basis must be counted and received by the cash manager. If the cashier cannot participate in the process of handing over cash and other valuables to the cash manager, the cash and other valuables with the cashier are counted and received with the participation of a commission appointed by the head of the bank, and a relevant protocol is drawn up regarding this. In addition, if necessary, cashiers may be involved in counting cash and other valuables under the supervision of the cash manager.

249. The pages of all books specified in these Guidelines must be numbered, passed through a system chain, and laced. In addition, the total number of numbered pages in the book must be written on the last page of these books, and these entries must be certified with the signatures of persons materially responsible and the round seal of the bank.

Chapter 14. Procedure for Inspecting Cash and Other Valuables

250. Inspection of the integrity of storage of cash and other valuables in the bank and checking of performed cash operations must be carried out in the following cases:

a) on the basis of the relevant order of the head of the bank:

as of January 1 of each year;

at least once a quarter suddenly;

when the chief accountant or cash manager is changing or temporarily changing.

See previous edition.

b) on the basis of an order of the Main Bank when the head of the bank (or his deputy with material responsibility) is changing or temporarily changing. (First subparagraph of sub-paragraph "b" of Paragraph 250 in the edition of Resolution No. 27/14 of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

In addition, in other cases, cash and other valuables in the bank may be inspected, and performed cash operations may be checked on the basis of orders of the Central Bank or the Main Bank (regional branch of the commercial bank in the Karakalpakstan Republic, region, or Tashkent city).

In this regard, it is recommended that all inspections conducted to inspect the integrity of cash and other valuables in the bank and study the state of cash operations be carried out unexpectedly and suddenly.

251. If an inspection of the integrity of storage of cash and other valuables in the bank has been carried out by employees of the Central Bank or the Main Bank, and the satisfactory state of work on performing cash operations in the bank is confirmed, a quarterly inspection may not be repeated in this quarter.

It is not allowed to combine inspections carried out suddenly at least once a quarter in the bank with other inspections specified in Paragraph 250 of these Guidelines.

252. The interval between inspections of the integrity of storage of cash and other valuables in the bank must not exceed three months.

253. A protocol on the results of inspecting cash and other valuables in the bank with the stamp "For Official Use Only" must be drawn up on the results of the inspection, and it must be kept in the safe of the chief accountant of the bank in a separate safe.

254. Inspection of the bank cash desk is carried out by qualified specialists appointed by a written order of the head of the bank. The number of employees involved in the inspection is determined based on the volume of cash operations performed in the bank.

255. Employees with specific knowledge and experience, who are not involved in cash operations with cash and other valuables, must be involved in inspecting cash and other valuables in the bank. One of them is appointed as the head of the inspection group and is responsible for the correct organization of the inspection and its compliance with the established rules.

256. Inspection conducted in connection with the acceptance and handover of cash and other valuables when the head of the bank is changing is carried out by a commission headed by a responsible employee of the Main Bank appointed by an order of the Chairman of the relevant Bank Board (or his deputy).

When the chief accountant or cash manager of the bank is changing, a responsible representative of the Main Bank or its territorial directorate must participate in the inspection conducted in connection with the acceptance of cash and other valuables from one person materially responsible and their handover to another person materially responsible.

257. When the head of the bank, chief accountant, or cash manager is released from the position they hold, the cash and other valuables in the bank cash desk must be fully, one-by-one, and by denomination recounted.

If the period specified in the order of the head of the Main Bank on the acceptance and handover of cash and other valuables from persons materially responsible is insufficient for the full, one-by-one, and by denomination recounting of cash and other valuables in the bank, the specified period may be extended.

258. Persons who do not work in this bank but are involved in the inspection in the prescribed manner are allowed to participate in the inspection conducted in the cash desk if they have a certificate signed by the head of the Main Bank (or his deputy) and certified with the round seal of the bank, and a permit to enter the cash network is issued.

A temporary permit is issued to persons involved in the inspection and not having a permit to enter the cash desk (for the duration of the inspection).

259. The inspection is conducted with the participation of persons materially responsible. If a person materially responsible does not participate in the inspection process for various reasons, this must be separately recorded in the protocol.

260. Inspections to be conducted must not interfere with the performance of cash operations in the bank or the provision of cash services to customers.

261. As soon as the head of the inspection group enters the cash network and begins the inspection, he seals all cash vaults with his lead seal, takes all cash operations being performed in the revolving cash desk under his control, and also inspects cash and other valuables in the evening cash desk and recounting cash desk.

262. Until all cash and other valuables in the cash desk are fully inspected, entry and exit of persons materially responsible into cash vaults, as well as taking out or bringing in cash and other valuables from the cash vault, are allowed only under the supervision and control of the head of the inspection group. If it is not possible to inspect all cash and other valuables in the cash desk by the end of the bank working day, at the end of the working day, the head of the inspection group, together with persons materially responsible, seals the cash vaults and safes where cash and other valuables are stored, and hands them over to the security service in the prescribed manner.

The seal of the head of the inspection group is placed on the board before the seals of persons materially responsible, and the seal sample is handed over to the security service employee at the bank, and a note is obtained from him regarding its acceptance.

263. The inspection to be conducted must be carried out by checking the balance of exactly a certain date (state) of all cash and other valuables in such a sequence that no opportunity is left to hide theft, shortage of cash and other valuables.

264. In the initial stage of the inspection, the amounts of all cash and other valuables in the bank are calculated based on their bundles, inscriptions on the upper overlay, and inscriptions on the labels attached to the bags.

See previous edition.

After that, the balances of cash and other valuables are calculated taking into account the amounts of incoming and outgoing cash operations performed before the day of the inspection when these calculations are carried out. The calculated balance amounts are compared with the entries in the relevant cash book and the amounts recorded in the corresponding balance sheet and off-balance sheet accounts. (Second subparagraph of Paragraph 264 in the edition of Resolution No. 27/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

See previous edition.

265. During the inspection of the bank, the comparison of cash and other valuables balances with the entries in the corresponding cash books, as well as with the amounts in the balance sheet and off-balance sheet accounts, must be carried out in the manner specified in paragraph 219 of these Guidelines. (Paragraph 265, first bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

If no discrepancies are found as a result of the comparison, the work of re-counting cash and other valuables in the bank one by one and bundle by bundle begins.

266. During inspections not related to the replacement of materially responsible persons, control re-counting operations may be carried out on cash and other valuables (amount, type) specified by the head of the inspection group.

Also, cash and other valuables in bundles with damaged packaging and incorrectly formalized top labels (stickers) must be fully re-counted. In this case:

• the inspector, when giving the cashier time to re-count the cash one by one, takes one bundle from the cash bundle, separates the banderole from the bundle, and keeps a certain part of the cash for control in his possession. After the cashier finishes counting the cash, he tells the inspector the actual amount and number of the cash. The inspector adds the amount and number of cash kept for control to the amount and number of cash counted by the cashier, and compares the total amount obtained with the amount indicated on the banderole;
• if the cash being re-counted under control by the cashier comes out correct, the inspector returns the cash kept for control to the cashier for re-counting and bundling;
• if there is a discrepancy between the amount of cash in the counted bundle and the amount indicated on the banderole, i.e., a shortage or excess of cash is detected, these cash are first re-counted by the inspector, and then by the cashier who was counting the cash; Previous edition.
• the banderoles of the cash bundles in the bundle, the top label, and the cliché marks in the polyethylene bag must be kept by the inspector until all the cash in the bundle is fully counted. In special cases, cashiers who previously bundled the cash are allowed to re-count them under control. (Paragraph 266, sixth bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) Previous edition.

267. If during the inspection it is confirmed that there is a shortage, excess, unfit, or counterfeit cash in a bundle or bundle, a protocol of Form 145 is drawn up for the recorded cases. For the detected "counterfeit" or "unfit" cash, an incoming cash order must be formalized according to the off-balance sheet account 90145 — "Unfit banknotes and coins" in the bank. (Paragraph 267, first bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172) Previous edition.

The amount of the detected shortage is accounted for in account 19935 — "Shortages detected during cash re-counting" and is fully recovered from the cashier who made the cash error. The amount of the detected excess cash is accounted for in account 29816 — "Excesses detected during cash re-counting," and its amount is credited to the bank's profit. (Paragraph 267, second bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 No. 27/14 (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

Also, in accordance with the requirements of paragraph 81 of these Guidelines, appropriate measures must be taken regarding counterfeit cash. Previous edition. Previous edition.

268. If a shortage, excess, or defective cash is detected during the re-counting of cash in the packaging of "Davlat Belgisi" LLC, a protocol of Form 145 is formalized in three copies. The first copy of this protocol is sent to "Davlat Belgisi" LLC, and the second copy is sent to the relevant territorial Main Directorate of the Central Bank. The third copy of the formalized protocol is attached to the daily cash documents of the bank where the shortage or defective cash was detected, together with the outgoing cash order. (Paragraph 268, first bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) Previous edition.

Based on the physical evidence (polyethylene bag of the cash bundle, 10 banderoles relevant to the cash bundle, and top label) submitted together with the protocol of Form 145 drawn up for the cash in the packaging of "Davlat Belgisi" LLC, the shortage or defective cash is submitted to "Davlat Belgisi" LLC. Shortages or defective cash detected in the bank from the packaging of "Davlat Belgisi" LLC are covered by "Davlat Belgisi" LLC through non-cash settlement. (Paragraph 268, second bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) Previous edition.

If excess cash is detected in a bundle of cash in the packaging of "Davlat Belgisi" LLC, based on the drawn-up protocol of Form 145, the amount of the excess cash is accounted for in account 29816 — "Excesses detected during cash re-counting," and its amount is transferred to the relevant account of the territorial Main Directorate of the Central Bank through non-cash settlement. (Paragraph 268, third bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

269. During the inspection, cash and other valuables withdrawn from cassation bags (sacks) in the re-counting cash desk are checked by counting them one by one and bundle by bundle in the amount specified by the head of the inspection group. Previous edition.

Cash and other valuables in the re-counting cash desk are compared with the supplementary register in the form provided in Appendix 1a-i of these Guidelines, as well as with the certificates provided in Appendices 15 and 18. (Paragraph 269, second bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

270. Bundles, bundles, and sacks of foreign currency and payment documents in foreign currency are checked according to the inscriptions on the labels attached to them and the inscriptions on the top labels.

Foreign currency and payment documents in foreign currency must be counted one by one and bundle by bundle. If necessary, cashiers of currency exchange branches may also be involved in checking the usability of foreign currency and valuables in foreign currency for payment and in re-counting under control.

271. All valuables stored in the bank must be checked bundle by bundle or one by one in the amount specified by the inspection head or the bank head according to their nominal value or conditional valuation.

272. After the cash and other valuables existing in the bank are re-counted, the amount of cash and other valuables actually existing, taking into account the amount of detected shortages or excesses, must be compared by the inspectors with the entries in the corresponding cash books and with the daily balance data.

273. The amounts of cash documents not formalized in the prescribed manner by the accounting department staff (not recorded in the incoming or outgoing cash journal, not signed by the bank's responsible employees, as well as by the client, and without corresponding accounting entries made) are not taken into account when calculating the cash balance and are considered as a shortage (or excess) issued by the cashier.

274. If a shortage or excess of cash is found in a bundle or bundle of cash, the cashier who formed this bundle is required to re-count all bundles bundled by him one by one. If coins in a sack are found to be short or in excess, the coins in it are also re-counted and checked in this manner, if the head of the inspection group deems it necessary.

275. When an inspection is conducted due to the replacement of materially responsible persons (until the cash and other valuables are fully checked and the act of handing over and accepting them is signed), all documents regarding the storage of cash and other valuables and the performance of cash operations with them must be signed by the materially responsible persons handing over the cash and other valuables.

276. During inspections conducted at least once a quarter in the bank:

• how the cash operation is organized;
• the condition of fire and security alarm devices;
• compliance with the procedure for entering and exiting the bank building;
• the accounting of keys, seals, square seals, and clichés;
• compliance with the procedure for accepting cash and other valuables collected by cassation into the bank cash desk; must also be studied.

277. The amount of cash and other valuables withdrawn from the cash vault for re-counting during the inspection, as well as returned to the cash vault, and the document serving as the basis for their withdrawal, must be recorded in the book of Form 123 "Withdrawal of cash and other valuables for control re-counting from the cash vault and return to the cash vault" provided in Appendix 41 of these Guidelines. In this case, the controller of the re-counting cash desk accepts the cash and other valuables by signing the book of Form 123.

278. The types of cash and other valuables in the selected cash vault, the nominal values of the cash, the reasons for their withdrawal, and the organization being inspected are recorded in the book of Form 123, and after the controller signs the signature of the cashier (confirming their acceptance), they are taken to the re-counting cash desk.

The book of Form 123 stored in the cash vault must be filled out only by the cash manager.

279. The controller of the re-counting cash desk accepts the cash and other valuables withdrawn for control re-counting by signing the book of Form 155 of the cash manager. After that, the cashiers of the re-counting cash desk distribute the cash and other valuables withdrawn from the cash vault, and they sign and confirm the amount recorded in the control sheet of Form 175 (received from the controller for re-counting).

The cash and other valuables re-counted under control by the cashiers of the re-counting cash desk are returned to the cash manager, recorded in the control sheet of Form 175.

The return of the cash and other valuables re-counted under control to the cash vault must be confirmed by the signatures of three materially responsible persons in the book of Form 123.

280. Control re-counting is carried out with the participation of one of the materially responsible persons or with the participation of a bank employee not involved in performing cash operations with cash and other valuables, or an employee appointed responsible for this work.

The cash and other valuables allocated for re-counting are wrapped and bundled by the cashiers who re-counted them under control in the prescribed manner. In this case, a square seal with the inscription "Re-counted under control" is stamped on the left side of the banderole, top label, and labels.

The addition and generalization of incomplete cash bundles formed during the process of re-counting cash and other valuables under control is carried out by the selected cashier based on the instruction of the controller of the re-counting cash desk.

281. Protocols formalized as a result of inspections conducted by the bank to study the integrity of cash and other valuables and the state of cash operations must be assigned sequential numbers starting from 1 (increasing order) from January 1 of each new year.

282. If it is established during the inspection or check that the shortage of cash and other valuables in the bank resulted from theft, negligence, or theft, the inspector immediately informs the bank head and the responsible employees of the Head Bank. Until they reach a decision, the bank employee who made the shortage must be removed from working with cash and other valuables. Previous edition.

The shortage of cash and other valuables detected as a result of theft, fraud, and other related cases is written off from the relevant account where it was accounted for, and such shortage is accounted for in account 19908 — "Receivable funds — Accounts with Bank employees" until the shortage is recovered from the guilty person. In such a case, the bundles of cash and other valuables wrapped and bundled by the cashier of the bank who made a serious error and deficiency must be fully re-counted. (Paragraph 282, second bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 No. 27/14 (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142)

283. All correspondence related to theft, fraud, or other abuse cases, as well as shortages, is submitted to the bank archive after the shortage amount is fully recovered or after this shortage amount is written off from the bank's balance sheet.

284. During the inspection of bundles of cash checks, commercial bank payment checks, and receipt books in the cash vault, the cashier, under the special supervision of the controller, must check the number of books in each bundle of these checks and receipt books, the number of sheets in each book, the sequence of numbers in them, and their usability.

If it is found that the cash check, commercial bank payment check, or receipt book in the cash vault is defective, a protocol is drawn up, its defects are recorded in detail, and it is signed by the materially responsible persons of the bank, and the defective book is stored separately together with the corresponding protocol. Previous edition.

A cash check book brought to an unusable state is accounted for in the off-balance sheet account 93609 — "Stored valuables" at a conditional price of "1 sum" per each cash check book (regardless of how many sheets it contains) until it is destroyed by the special commission organized based on the order of the bank head. (Paragraph 284, third bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

285. The protocol drawn up regarding the inspection of cash and other valuables in the bank must be signed by all employees participating in the inspection and by the materially responsible persons of the bank.

If a shortage (excess) is found among the cash and other valuables, if discrepancies are found in the accounts, or if deficiencies in their integrity are detected, one copy of the drawn-up protocol must be sent to the Head Bank.

286. Responsible employees of the Head Bank and the bank head must promptly review the results of the conducted inspection and check, take appropriate measures to eliminate the detected deficiencies and prevent their repetition in the future.

Chapter 15. Procedure for Expertise of Cash

287. The usability of cash for payment in the Republic of Uzbekistan is determined based on the criteria provided in Appendix 25 of these Guidelines.

288. The fact that bank cashiers performed the work of re-counting and accepting cash using money counting machines or accepted cash sorted by clients does not exempt the cashiers from responsibility for determining the authenticity and usability of the cash for payment.

289. Cash that is not fit for payment, "counterfeit," and "unfit" is not accepted or exchanged by the bank.

Cashiers who accepted cash belonging to the "counterfeit" or "unfit" categories as "fit for payment" into the bank cash desk are materially responsible for the total amount of the "counterfeit" or "unfit" cash they accepted.

290. If it is established that the cash being accepted into the bank cash desks is unfit for payment, the client must be informed about this, and the reasons must be explained in a reasoned manner.

If the client is convinced of the validity of the explanations of the cash desk employees and the fact that the cash he is handing over is unfit for payment, a square seal with the name of the bank "Exchange Refused" is stamped on the unfit banknote, and the date and the signature of the cash desk employee who made this decision are placed. Previous edition.

Regardless of the nominal value and total amount of such cash, each of its pieces must be credited to the off-balance sheet account 90145 — "Unfit banknotes and coins" at a conditional price of "1 sum". If it is established that the cash is "counterfeit," appropriate measures must be taken in accordance with the requirements of paragraph 81 of these Guidelines. (Paragraph 290, third bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

291. In cases where bank cash desk employees find that the cash being accepted is very worn, seriously damaged, or has sharply changed color for various reasons, making it difficult to identify certain security features, i.e., if they cannot fully convince themselves that the banknote is "fit for payment" or if it is difficult for the client to substantiate that the cash he is handing over is "unfit for payment," at the request of the client, this cash may be accepted for expertise. Previous edition.

Based on the client's application for accepting a suspect banknote or coin for expertise, a responsible employee of the bank's accounting department formalizes an incoming cash order according to the off-balance sheet account 90141 — "Banknotes, coins, and other valuables accepted for expertise," and the suspect banknotes and coins are accounted for according to their nominal value (other valuables at a conditional price of "1 sum" per piece). In this case, a receipt of Form 004 is issued to the client confirming the acceptance of the cash for expertise. (Paragraph 291, second bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172) Previous edition.

292. An incoming cash order according to the off-balance sheet account 90141 — "Banknotes, coins, and other valuables accepted for expertise" is formalized in three copies in the bank. The first copy is attached to the daily cash documents, the second copy is for attaching to the daily documents collection of the accounting department, and the third copy is kept in the cash together with the cash accepted for expertise.

If doubts arise about the usability of cash during the re-counting of collected cash or during inspections, checks, and other cases, and it is concluded that it is necessary to subject them to expertise, such banknotes and coins must also be credited to the off-balance sheet account 90141 — "Banknotes, coins, and other valuables accepted for expertise." (Paragraph 292 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

293. Cash accepted for expertise must be sent to the Settlement and Cash Center (hereinafter referred to as SKK) of the territorial Main Directorate of the Central Bank during the next visit of the cassation group, no later than 10 days from the day of acceptance, together with the written request of the bank and a copy of the client's application. Previous edition.

294. After the cash sent for expertise is placed in a bag (sack), its mouth is sealed with the seal stamps of the bank head, chief accountant, and cash manager. Cash sent by the bank for expertise is accounted for in the off-balance sheet account 90143 — "Banknotes, coins, and other valuables in transit for expertise" at the nominal value of suspect banknotes and coins (other valuables at a conditional price of "1 sum" per piece). (Paragraph 294 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172) Previous edition.

295. Cash and other valuables accepted for expertise are written off from the off-balance sheet account 90143 — "Banknotes, coins, and other valuables in transit for expertise" based on the confirmation that they were accepted by the SKK of the Main Directorate of the Central Bank. (Paragraph 295 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

296. If the territorial Main Directorates of the Central Bank encounter difficulties in determining the usability of cash accepted for expertise and making a reasoned decision, such suspect cash is sent to the Cash Circulation Organization Department of the Central Bank for expertise. Previous edition.

In this case, suspect cash is sent in an envelope, sealed, together with a tracking letter through the cassation service of the Central Bank, and the sent suspect cash is received by the SKK of the Tashkent City Main Directorate of the Central Bank.

Appropriate accounting entries are made by the SKK of the Main Directorates of the Central Bank regarding the accepted and sent suspect cash. Previous edition.

Suspect cash is delivered to "Davlat Belgisi" LLC for expertise based on the corresponding order by the Cash Circulation Organization Department of the Central Bank. (Paragraph 296, fourth bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170) Previous edition.

Based on the results of the expertise conducted by "Davlat Belgisi" LLC, if the cash is found to be genuine, the expertise conclusion is sent to the SKK of the Main Directorate of the Central Bank that sent this cash for expertise and to the Cash Circulation Organization Department. (Paragraph 296, fifth bullet, in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170)

Cash found to be genuine is delivered to the SKK of the Tashkent City Main Directorate of the Central Bank in an envelope, sealed, together with the tracking letter. Previous edition.

In cases where "Davlat Belgisi" CJSC has identified suspicious cash as "not genuine" or "fake," the cash is sent to the Cash and Cash Handling Center (CHCC) of the Central Bank's regional main department for notification to the Internal Affairs Department, along with the expert conclusion and the suspicious cash sealed in an envelope via a tracking letter. (Paragraph 296, seventh bullet point, amended by Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, No. 10/25/3028-10/1170)

297. According to the expert conclusion: See previous edition.

If cash is found to be "unfit for circulation" or "fake," their exchange is refused. Such banknotes and coins are credited to the non-balance sheet account "90146 — Withdrawn for circulation unfit for circulation banknotes and coins" of the CHCC of the Central Bank's regional main department, with each unit credited at a nominal value of "1 sum." These "unfit for circulation" or "fake" funds are not returned to the bank that sent them for expertise, nor to the customer who submitted them for expertise; (Paragraph 297, second bullet point, amended by Resolution No. 27/14 of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, 30.12.2022) — , 31.12.2022, No. 10/22/3028-6/1142)

If cash is found to be "fit for circulation," it is transferred to the category of "old" money in the CHCC of the Central Bank's regional main department. The amount of these damaged but "fit for circulation" funds is transferred to the bank that sent them for expertise via non-cash settlement, and these funds are credited to the account of the customer who submitted them.

298. The relevant regional main department of the Central Bank informs the relevant branch of the commercial bank in writing about the results of the expertise.

The expert conclusion issued by the Central Bank or its regional main department is considered the final conclusion for the relevant bank.

The results of the expertise are communicated in writing to the person (customer) who submitted the suspicious cash for expertise by the bank serving them.

Chapter 16. Organization of Collection Services See previous edition.

299. Collection services are organized for the purpose of transporting the bank's cash and other valuables, and timely collecting and ensuring the integrity of cash receipts from business entities for delivery to designated addresses. (Paragraph 299 amended by Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, No. 10/20/3028-4/1407) See previous edition. (Paragraph 300, based on Resolution No. 39/19 of the Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 (registration number 3028-1, 23.01.2019), has lost its force — National Database of Legislation, 24.01.2019, No. 10/19/3028-1/2532) See previous edition.

300. Activities related to the transport of the bank's cash and other valuables, the collection of cash receipts from business entities, as well as monitoring the acceptance of valuables received by their representatives based on contracts concluded with the bank or other business entities, are carried out on the basis of contracts concluded between the parties in accordance with the current legislation of the Republic of Uzbekistan. (Paragraph 301 amended by Resolution No. 39/19 of the Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 (registration number 3028-1, 23.01.2019) — National Database of Legislation, 24.01.2019, No. 10/19/3028-1/2532)

301. The transport of the bank's cash and other valuables and the collection of cash receipts from business entities are carried out with the help of motor vehicles registered as special urgent (operational) vehicles in the traffic safety services. See previous edition. (Paragraph 303, based on Resolution No. 39/19 of the Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 (registration number 3028-1, 23.01.2019), has lost its force — National Database of Legislation, 24.01.2019, No. 10/19/3028-1/2532) See previous edition.

302. A contract on material liability must be concluded with each employee of the collection service performing work related to the transport and collection of cash and other valuables. (Paragraph 304 amended by Resolution No. 39/19 of the Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 (registration number 3028-1, 23.01.2019) — National Database of Legislation, 24.01.2019, No. 10/19/3028-1/2532) See previous edition.

303. The responsible structural divisions of the Central Bank and its regional main departments must regularly check and monitor the work of the Limited Liability Company "Republic Collection Service" (hereinafter referred to in the text as the Republic Collection Service). Errors and deficiencies identified during the inspection must be reported in writing to the Central Bank and the Republic Collection Service. Responsible employees of the Republic Collection Service must take necessary measures to eliminate identified errors and deficiencies in a timely manner. (Paragraph 305 amended by Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, No. 10/25/3028-10/1170)

Chapter 17. Collection of Cash Receipts from Business Entities

306. The acceptance of cash receipts by collection service employees and their delivery to the bank cash desk is carried out on the basis of a contract concluded between the customer, the collection service, and the bank. See previous edition. (Paragraph 306, second and third bullet points, issued based on Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, No. 10/20/3028-4/1407)

307. For business entities that have regular cash receipts and have concluded a contract with the collection service department, a visit sheet from Appendix 13 of these Guidelines is opened for each business entity every month, containing:

the name of the collection department, the customer, and the bank serving them;

the number of the collection route and the month for which the visit sheet is opened;

customer details (address, bank account, phone number, end of work time, visit times for weekdays and weekends);

the customer's registered sequence number and the numbers of the collection bags (sacks) assigned to them;

the periodicity of collecting the customer's cash receipts is recorded.

308. The visit sheet is considered fully formalized after being signed and sealed by the heads of the collection department, the customer, and the bank serving (or to which the customer's cash receipts are collected).

309. Each business entity that has cash receipts and submits them through the collection service is provided with the necessary number (at least 3) of collection bags (sacks) with the word "BANK" written on them, depending on the volume of their cash receipts. Each collection bag (sack) is assigned a fractional number, where the numerator indicates the customer's registered sequence number, and the denominator indicates the sequence number of the bag (sack) assigned to the customer. In addition, bags (sacks) marked with the letter "D" must be provided to customers who submit their cash receipts to the collection service on weekends and holidays.

310. Each business entity wishing to submit cash receipts through the collection service submits two samples of its seal impressions, clearly marked, to the collection department in separate trays.

If the collection bags (sacks) containing the cash receipts of a business entity are submitted to collection points organized within the territory of a market or trade complex, the customer submits the seal samples in triplicate. The seal impression of each business entity must indicate the abbreviated name of this business entity.

311. After the head of the collection department checks that the customer's seal impression sample is clearly marked, he stamps his seal impression sample on the lower part of each tray with the customer's seal impression sample. The responsible employee of the collection department gives the tray with the stamped seal impression sample to the cash desk manager. After the cash desk manager checks that the customer's and the head of the collection department's seal impressions are clearly marked, he stamps his own seal sample on the lower part of each tray. The cash desk manager keeps one of the trays with the stamped seal impression samples and returns the other trays with the stamped seal impression samples to the responsible employee of the collection department.

312. The cash desk manager gives this tray with the stamped seal impression sample to the evening cash desk employees — from the group of collectors — for the purpose of comparing the seal impression stamped on the tray at the mouth of the collection bag (sack) during the acceptance of the customer's cash receipts contained in the bags (sacks).

313. The responsible employee of the collection department gives one tray with the approved seal impression sample to the business entity. When handing over the collection bag (sack) containing the customer's cash receipts to the collecting collector, the customer shows the seal impression stamped on the tray at the mouth of the bag (sack) to the collector for comparison with his own seal impression sample.

314. Before the collector group goes on route, it accepts empty collection bags (sacks) used for collecting cash receipts from the bank cash desk in the manner specified in paragraph 121 of these Guidelines.

315. If the business entity submits the bag (sack) containing the cash receipts to the collection point, the third sample of the seal impression is given to the collector of this collection point for the purpose of comparing the seal impression on the mouth of the monetary bag (sack) being accepted from the customer.

316. The head of the collection department (deputy) draws up the routes for collecting cash receipts from business entities and the schedule of visits. The visit times of the collector group to the branches of customers having cash receipts should be determined with the aim of bringing as many cash receipts to the bank cash desk as possible.

317. The collecting collector presents for accepting the bags (sacks) containing the customer's cash receipts:

a service certificate with a photo;

a dated power of attorney in Form 173 provided in Appendix 42 of these Guidelines for accepting the bag (sack) containing the cash receipts and collecting them for the bank;

the visit sheet from Appendix 13 of these Guidelines formalized for the customer.

The responsible employee of the business entity records the necessary entries in the appropriate cells of the visit sheet when handing over the monetary bag (sack) to the collector. It is prohibited for the collector to fill out the visit sheet formalized for the customer.

318. When the representative of the business entity hands over the collection bag (sack) containing the cash receipts to the collecting collector, for each collection bag (sack), he fills out the following (set) forms at once through black paper and signs each of them separately:

the attachment register from Appendix 14a of these Guidelines;

the waybill from Appendix 14b of these Guidelines;

the receipt from Appendix 14c of these Guidelines.

In this case, the attachment register of the collection bag (sack) is placed by the customer in the inner pocket of the collection bag (sack), and the mouth of the bag (sack) is sealed. The waybill and receipt of the collection bag (sack) containing the cash receipts are given to the collecting collector together with the bag (sack).

319. When accepting the bags (sacks) from the business entity, the collecting collector checks:

the suitability and integrity of the bag (sack);

the integrity of the sealed tray at the mouth of the bag (sack), the clarity of the seal impression, and its conformity to the seal sample;

the conformity of the numbers of the accepted and submitted collection bags (sacks) to the numbers indicated in the visit sheet, waybill, and receipt;

that the waybill and receipt of the collection bag (sack) are signed by the responsible employee of the business entity;

the conformity of the amount recorded in the visit sheet to the amounts recorded in the waybill and receipt of the collection bag (sack);

the mutual conformity of the amounts written in numbers and words in the waybill and receipt of the collection bag (sack).

320. If no deficiencies are found when accepting the collection bag (sack) containing the customer's cash receipts, the collecting collector writes the number of the accepted bag (sack) and the date on the stub part of the receipt of the collection bag (sack), puts his signature, presses the route triangle seal, and hands the receipt to the representative of the business entity. After that, he hands over the empty bag (sack) to be used for collecting cash receipts on the next working day to the customer.

321. If the customer has cash receipts in national and foreign currencies, each type of currency must be placed in a separate collection bag (sack) and handed over to the collecting collector.

When two or more bags (sacks) are handed over to the collecting collector, or when two or more empty bags (sacks) are accepted from the collector, the number of bags (sacks) is written in words in the columns "Number of the bag (sack) containing cash receipts" and "Number of the empty bag (sack) accepted from the collector" of the visit sheet.

When accepting two or more bags (sacks) from the customer, the collecting collector must check and accept the bag (sack) number and the total amount of cash receipts contained in it by referring to the entries in the waybill and receipt for each bag (sack).

If the collecting collector finds that the bag (sack) is damaged or its document is incorrectly formalized, he stops accepting the bag (sack) containing the cash receipts. In this case, the identified defects and deficiencies must be eliminated by the customer with the participation of the collecting collector, and this can only be done within the time frame established for this customer in the collector group's route schedule.

Otherwise, the acceptance of bags (sacks) containing the cash receipts of this business entity is carried out during the collector's re-visit, and the relevant entries are recorded in the visit sheet.

322. If there are no cash receipts to hand over to the collecting collector at the business entity, the responsible representative of the business entity records the reasons for not submitting the cash receipts in the visit sheet and confirms them with his signature.

323. The submission of customers' collection bags (sacks) collected by the collector group to the bank cash desk is carried out in the manner specified in paragraphs 72–77 of these Guidelines. See previous edition. (Paragraph 324, based on Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025), has lost its force — , 16.12.2025, No. 10/25/3028-10/1170)

Chapter 18. Procedure for Transporting Cash and Other Valuables by the Bank See previous edition.

325. The transport of cash and other valuables between banks or between regions is carried out by collection services on the basis of a contract. (Paragraph 325 amended by Resolution No. 39/19 of the Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 (registration number 3028-1, 23.01.2019) — National Database of Legislation, 24.01.2019, No. 10/19/3028-1/2532) See previous edition.

See previous edition.

326. The transport of cash and other valuables produced by "Davlat Belgisi" CJSC to the CHCC (excise marks to the relevant regional divisions of Agrobank) is carried out on the basis of orders of the Central Bank of the Republic of Uzbekistan. (Paragraph 326, first bullet point, filled in based on Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, No. 10/25/3028-10/1170)

See previous edition.

The transport of cash and other valuables between the Cash and Cash Handling Centers of the Central Bank and commercial banks (branches), as well as between commercial banks, is carried out on the basis of orders of the Central Bank of the Republic of Uzbekistan or its relevant regional main departments. (Paragraph 326, second bullet point, amended by Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, No. 10/25/3028-10/1170) See previous edition.

In cases where an agreement has been concluded between commercial banks (branches) for the delivery of cash in national currency through the Central Bank's "Electronic Field of Cash" software system, the transport of cash is carried out on the basis of an order of the relevant structural divisions of the collection services. (Paragraph 326, second bullet point, filled in based on Resolution No. 8/7 of the Board of the Central Bank of the Republic of Uzbekistan dated March 31, 2023 (registration number 3028-7, 27.04.2023) — , 28.04.2023, No. 10/23/3028-7/0228)

The transport of cash foreign currencies and other valuables between commercial banks (branches) by collection services is carried out on the basis of an order of the relevant structural divisions of the collection services. (Paragraph 326 amended by Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, No. 10/20/3028-4/1407)

327. Orders of the Central Bank are prepared in triplicate, with the first copy kept at the sending bank of valuables, the second copy at the receiving bank of valuables, and the third copy kept for control in the archive of the Department of Organization of Cash Circulation of the Central Bank. See previous edition.

Orders of the Central Bank's regional main department regarding the transport of cash and other valuables must be prepared and formalized in triplicate. One copy of these orders is kept in the archive of the Department (Division) of Organization of Cash Circulation of the Central Bank's regional main department, and the second and third copies are given to the banks sending and receiving cash and other valuables. An electronic file (PDF or TIF) of the order formalized for the collection service carrying out the transport of cash and other valuables is sent. (Paragraph 327, second bullet point, amended by Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, No. 10/20/3028-4/1407) See previous edition.

Orders for the transport of cash foreign currencies and other valuables by collection services are prepared in triplicate, with the first copy kept at the sending bank of valuables, the second copy at the receiving bank of valuables, and the third copy kept for control in the archive of the relevant collection service that prepared the order. (Paragraph 327, third bullet point, filled in based on Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, No. 10/20/3028-4/1407) See previous edition.

See previous edition.

Orders regarding the transport of cash and other valuables are sent through special software to collectors in electronic formalized form (signed with the electronic (or QR-code) signature of an authorized person) so that material persons responsible by the bank can take timely preparatory measures related to sending or receiving cash and other valuables. (Paragraph 327, fourth bullet point, amended by Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, No. 10/25/3028-10/1170) See previous edition. (Paragraph 327, fifth bullet point, issued based on Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, No. 10/25/3028-10/1170) See previous edition. (Paragraph 327, sixth bullet point, issued based on Resolution No. 31/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 (registration number 3028-10, 11.12.2025) — , 16.12.2025, No. 10/25/3028-10/1170) See previous edition.

3271. The State Unitary Enterprise "Republic Special Communication Network" transports cash and valuables between bank branches on the basis of a contract concluded with the bank, under security measures. (Paragraph 3271 introduced based on Resolution No. 27/14 of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 (registration number 3028-6, 30.12.2022) — , 31.12.2022, No. 10/22/3028-6/1142) See previous edition.

3272. When transport of cash and other valuables is required, the sending bank must apply in writing to the Central Bank, the regional main department of the Central Bank, or the collection service, taking into account whether the transport work will be carried out within the region or between regions. (Paragraph 328 amended by Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, No. 10/20/3028-4/1407)

3273. The sending bank must notify the receiving bank in advance by phone and inform them of the time the special vehicle was put on the road. The receiving bank must take preparatory measures to accept cash and other valuables on time. See previous edition.

3274. After the collector brigade members visit the sending bank, they must show their service certificates with photos to the material persons responsible by the bank. After that, the head of the collector brigade must present the original of the one-time power of attorney in Form 179 provided in Appendix 44 of these Guidelines for the transport of cash and other valuables, as well as the original of the order of the Central Bank, the commercial bank having the collection service, or the collection service, to the material persons responsible by the sending bank. (Paragraph 330 amended by Resolution No. 16/9 of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, No. 10/20/3028-4/1407) See previous edition.

See previous edition.

331. Cash and other valuables are handed over to the cash-in-transit brigade by the sender bank in the room in front of the cash vault, based on an expense cash order signed by the persons materially liable in the sender bank: the Central Bank, a commercial bank with a cash-in-transit service, or the cash-in-transit service order, as well as the bank manager (or his deputy assigned material liability), chief accountant, and cash manager. The expense cash order must indicate the number and date of the Central Bank, commercial bank with a cash-in-transit service, or cash-in-transit service order regarding the delivery of cash and other valuables to the specified location, and the initials of the surnames and patronymics of the cash-in-transit brigade members, as well as the serial numbers of their service certificates, must be recorded on the back of the expense cash order. (Paragraph 331, first paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated December 1, 2022 No. 27/14 (registration number 3028-6, 30.12.2022) — , 31.12.2022, 10/22/3028-6/1142-no)

The sender bank must hand over the amount of cash and other valuables specified in the order of the Central Bank, commercial bank with a cash-in-transit service, or cash-in-transit service to the cash-in-transit employees on time and in full. (Paragraph 331 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 No. 16/9 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407-no) See previous edition.

332. The transportation of cash and other valuables based on the order of the Central Bank, commercial bank with a cash-in-transit service, or cash-in-transit service must be carried out in complete bundles, and coins in complete bags. However, in individual cases, permission may be granted to transport withdrawn-for-circulation, unfit, or counterfeit banknotes in incomplete bundles, and coins in incomplete bags, through the cash-in-transit service. (Paragraph 332 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 No. 16/9 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407-no)

333. Members of the cash-in-transit brigade, upon accepting cash and other valuables intended for transportation, must check and accept:

by nominal value;

by bundles;

by the number of stacks in each bundle;

that the bundles are wrapped and tied in the prescribed manner and their integrity;

the consistency of the amount recorded on the top overlay with the amount of cash in the bundle;

the accuracy of the details recorded on the top overlays; See previous edition.

the presence and accuracy of guarantee seams (stencil marks) in the package in which each money bundle is placed. (Paragraph 333, eighth paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170-no)

See previous edition.

334. When accepting coin bags for transportation, cash-in-transit officers must check their integrity and correct tying, the recording of the value and amount of coins on the label attached to the bag, the presence of the cashier's signature, as well as the integrity of the seal and the clear impression of its mark, and the unbroken nature of the system (single-use numbered barcode or QR code plastic seal) stamped on the tray. (Paragraph 334, first paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170-no)

If damaged banknote bundles or defective coin bags are detected during acceptance by the cash-in-transit brigade for transportation, they are prohibited from being accepted for transportation. The banknotes in such bundles and coins in the bags may be accepted for transportation by the cash-in-transit brigade after being recounted, wrapped and tied in the prescribed manner, and the identified deficiencies are eliminated.

335. It is prohibited to leave cash and other valuables prepared for transportation in bags without being placed in bags alone in front of the cash-in-transit or cash employee.

See previous edition.

336. After accepting cash and other valuables for transportation by cash-in-transit officers, they place them in standard canvas bags under the supervision of the cash manager or another cash employee acting on his instruction. The mouth of each bag is sewn and squeezed and tied with a system (single-use numbered barcode or QR code plastic seal) in two and a half turns. When the mouth of the bag is tied with a system, one end is passed through a label made of fabric, indicating the name of the sender bank, the nominal value and total amount of cash and other valuables placed in the bag, and the date of wrapping and tying the bag, and the ends of the system are firmly tied, and the bag is sealed in the prescribed manner. (Paragraph 336, first paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170-no) See previous edition.

When the mouth of the bag is tied with a single-use numbered barcode or QR code plastic seal, it is squeezed and tied after two and a half turns, with a label passed from the seal end. (Paragraph 336 was supplemented with a second paragraph based on the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170-no)

After that, the cash employee monitoring the placement of cash and other valuables into the bag and the tying of the bag mouth confirms the correctness of the information recorded on the label and signs the label.

337. When foreign currency is transported by the cash-in-transit brigade, the list presented in Appendix 45 of these Guidelines must be formalized. Also, when national and foreign currencies are transported simultaneously, a separate list presented in Appendix 45 must be formalized for each type of currency.

If the bank is handing over strictly accountable forms and other valuables kept on strict accountability to members of the cash-in-transit brigade for transportation, a list of strictly accountable forms and other valuables being sent in accordance with the form presented in Appendix 46 of these Guidelines must be formalized.

Lists of cash or strictly accountable forms and other valuables are drawn up in triplicate by the cash manager of the sender bank in accordance with the forms presented in Appendices 45-46 of these Guidelines, signed by the persons materially liable in this bank, and all copies of the list are confirmed with the bank's seal.

Of this formalized list:

the first copy is given to the head of the cash-in-transit brigade for handing over to the persons materially liable in the bank accepting cash and other valuables; See previous edition.

the second copy is attached to the expense cash order, the power of attorney of the cash-in-transit service, and the relevant order of the Central Bank, commercial bank with a cash-in-transit service, or cash-in-transit service, and is filed with the daily cash documents of the sender bank; (Paragraph 337, sixth paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 No. 16/9 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407-no)

the third copy is submitted to the cash-in-transit department after the cash-in-transit brigade completes the transportation of cash and other valuables.

338. The head of the cash-in-transit brigade signs the expense cash order upon acceptance of cash and other valuables for transportation. Brigade members sign the back of the expense cash order. See previous edition.

All members of the cash-in-transit brigade are responsible for the integrity of the accepted cash and other valuables placed in bags for delivery to the specified location, and for the integrity of the bags, the systems on their mouths, and the seal marks (single-use numbered barcode or QR code plastic seal). Members of the cash-in-transit brigade are fully materially responsible for ensuring the timely and full delivery of accepted cash and other valuables to the place specified in the order of the Central Bank, commercial bank with a cash-in-transit service, or cash-in-transit service. (Paragraph 338, second paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170-no)

See previous edition.

339. In cases where it is not possible to transport cash and valuables accepted by the cash-in-transit brigade from the bank on the same day, cash and valuables placed in each bag, sealed, can be left in the cash vault of this bank for storage, credited to the off-balance sheet account 93609 — "Stored Valuables" conditionally at "1 sum". (Paragraph 339, first paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172-no)

In such cases, the door of the bank's cash vault is additionally sealed with the seal of the head of the cash-in-transit brigade and handed over to the security service employee in the prescribed manner. A sample of the seal of the head of the cash-in-transit brigade is handed over to the security service employee, and opening the cash vault door is carried out with the participation of the head of the cash-in-transit brigade.

Also, cash and other valuables accepted by the cash-in-transit brigade, placed and sealed in bags, can be stored in the armored special vehicle of the cash-in-transit officers. In this case, security cash-in-transit officers must be assigned from the brigade cash-in-transit officers to protect the cash and other valuables in the vehicle and ensure their integrity. See previous edition.

340. After the cash-in-transit brigade fully accepts cash and other valuables, the cash and other valuables placed in bags must be loaded into the special automobile under the supervision of the brigade head and an employee of the internal affairs body. (Paragraph 340 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170-no)

341. In cases where cash and other valuables are transferred from one room to another or loaded from one special automobile to another, the brigade head of the cash-in-transit brigade must count the number of bags each time. In this case, the head of the cash-in-transit brigade must be in such a place that every movement of the members of the cash-in-transit brigade participating in the transportation of bags is visible to him.

342. After the bags containing cash and other valuables are placed in the special automobile, the door of its cargo compartment is sealed with the seal of the head of the cash-in-transit brigade and sealed with the seal of the cash manager (or another responsible employee of the bank assigned this duty by order), confirming the loading of cash and other valuables.

See previous edition.

343. When cash and other valuables are transported by the cash-in-transit brigade to the accepting bank, the persons materially liable in the accepting bank must accept them. If it is not possible to accept cash and valuables transported from the cash-in-transit brigade on the same day, cash and valuables placed in each bag, sealed, can be left in the cash vault of this bank for storage, credited to the off-balance sheet account 93609 — "Stored Valuables" conditionally at "1 sum". (Paragraph 343, first paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated November 25, 2021 No. 27/4 (registration number 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172-no)

In such cases, the door of the bank's cash vault is additionally sealed with the seal of the head of the cash-in-transit brigade and handed over to the security service employee in the prescribed manner. A sample of the seal of the head of the cash-in-transit brigade is handed over to the security service employee, and opening the cash vault door is carried out with the participation of the head of the cash-in-transit brigade.

Also, transported cash and other valuables can be stored in the armored special vehicle of the cash-in-transit officers. In this case, security cash-in-transit officers must be assigned from the brigade cash-in-transit officers to protect the cash and other valuables in the vehicle and ensure their integrity.

344. The cash manager of the accepting bank begins to accept the brought cash and other valuables by comparing the seal of the special automobile cargo compartment door with the seal mark sample of the head of the cash-in-transit brigade. After ensuring the consistency of the seal marks, he allows opening the automobile cargo compartment door. The persons materially liable in the bank must accept cash and other valuables transported from the cash-in-transit brigade in the manner specified in paragraphs 333-334 of these Guidelines.

The sealed systems of the special automobile cargo compartment door must be kept by the cash manager until the cash and valuables are fully accepted by the persons materially liable in the bank.

If damage to the bag or money bundles in it is detected during the acceptance of cash and valuables, the money bundles must be recounted and accepted with the participation of the members of the cash-in-transit brigade. See previous edition.

During the process of accepting cash and other valuables from the cash-in-transit brigade to the bank cash, if it is detected that the polyethylene package containing the banknote bundle is torn or the stencil mark in it is unclear, the cash and other valuables in this bundle must be accepted one by one, counted by piece. (Paragraph 344, fourth paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170-no) See previous edition.

If a shortage, i.e., a lack of banknote pieces, is detected in this money bundle, the members of the cash-in-transit brigade are fully materially responsible for such shortage. In this case, an act is formalized in the prescribed manner, and the sealed system of the automobile cargo compartment, the sealed system of the bag (single-use numbered barcode or QR code plastic seal), seal samples, documents, and other items are submitted to the materially liable party (the relevant cash-in-transit department). (Paragraph 344, fifth paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170-no) See previous edition.

If a shortage is detected due to the presence of unfit or counterfeit money in this money bundle, the cashier of the bank that formed this money bundle is fully materially responsible for such shortage. In this case, an act is formalized in the prescribed manner, and the sealed system of the automobile cargo compartment, the sealed system of the bag (single-use numbered barcode or QR code plastic seal), seal samples, documents, and other items are submitted to the materially liable party, the relevant bank (branch). (Paragraph 344, sixth paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated November 21, 2025 No. 31/4 (registration number 3028-10, 11.12.2025) — , 16.12.2025, 10/25/3028-10/1170-no)

345. If the special automobile of the cash-in-transit service contains cash and valuables intended for several banks, and their respective parts are delivered to the specified bank, the door of the automobile cargo compartment is sealed with the seal of the head of the cash-in-transit brigade and confirmed by the seal of the cash manager (or another responsible employee of the bank assigned this duty by order) of the bank that accepted the cash and other valuables.

This procedure of opening and closing the special automobile door continues until the cash and other valuables in it are fully delivered to the respective banks. See previous edition.

346. The transportation of cash and other valuables must be carried out in closed-body special automobiles of cash-in-transit services. Cash-in-transit services must take measures to transport cash and other valuables, ensure their intact and timely delivery to the specified bank, and ensure their integrity. (Paragraph 346 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 No. 39/19 (registration number 3028-1, 23.01.2019) — National Database of Legislation, 24.01.2019, 10/19/3028-1/2532-no) See previous edition. (Paragraph 347 lost its force based on the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 No. 39/19 (registration number 3028-1, 23.01.2019) — National Database of Legislation, 24.01.2019, 10/19/3028-1/2532-no)

347. After the cash and other valuables in the special automobile of the cash-in-transit officers are brought to the accepting bank, the handover of cash and other valuables by the cash-in-transit officers must be carried out with the participation of all members of the cash-in-transit brigade.

348. After the end of the bank's working day or on general rest days, if the cash-in-transit brigade submits the relevant documents to the persons materially liable in the bank:

they must accept cash and other valuables from the cash-in-transit brigade in the prescribed manner;

they may ensure the timely and full delivery of cash and other valuables to the cash-in-transit brigade in the prescribed manner. See previous edition.

In this case, the relevant income or expense cash documents for cash and other valuables accepted from or handed over to the cash-in-transit brigade based on the order of the Central Bank, commercial bank with a cash-in-transit service, or cash-in-transit service are formalized with the date of acceptance into the bank, and accounting entries are made on their basis on the next bank working day. The bank records entries in the relevant cash books after accounting entries are made. (Paragraph 349, fourth paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 No. 16/9 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407-no)

350. After the persons materially liable in the bank accept cash and other valuables from the cash-in-transit officers, they sign the "memo" part on the back of the second and third copies of the list of cash being sent or strictly accountable forms and other valuables being sent, and confirm it with the bank seal. See previous edition.

The first copy of this list remains in the bank that accepted cash and other valuables, and the third copy is returned to the head of the cash-in-transit brigade. (Paragraph 350, second paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 No. 39/19 (registration number 3028-1, 23.01.2019) — National Database of Legislation, 24.01.2019, 10/19/3028-1/2532-no)

See previous edition.

351. After returning to the cash-in-transit department, the head of the cash-in-transit brigade submits the third copy of the list of cash being sent (or strictly accountable forms and other valuables being sent) confirming that the cash (or strictly accountable forms and other valuables) specified in the order of the Central Bank, commercial bank with a cash-in-transit service, or cash-in-transit service has been transported and delivered to the specified location, to the head of the cash-in-transit department (or his deputy). (Paragraph 351, first paragraph, in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2020 No. 16/9 (registration number 3028-4, 22.10.2020) — National Database of Legislation, 22.10.2020, 10/20/3028-4/1407-no)

The bank accepting cash and other valuables pays the actual expenses incurred in transporting them to the cash-in-transit service within the deadlines specified in the contract (after checking the validity of the amounts recorded in the submitted payment and accounting documents).

Chapter 19. Final Provisions

352. The Head Bank is responsible for organizing cash operations in bank branches in accordance with the procedures and rules established in these Guidelines.

It is necessary to take necessary measures to eliminate in a timely manner any deficiencies identified in the performance of cash operations with cash and other valuables or ensuring their integrity, based on the results of monitoring and inspections conducted in the bank.

353. The manager, chief accountant, and cash manager of the bank branch are responsible for providing quality cash services to customers, performing cash operations with cash and other valuables in compliance with the requirements of these Guidelines, and ensuring their integrity. See previous edition.

354. Persons guilty of violating the requirements of these Guidelines are responsible in accordance with legislative acts. (Paragraph 354 in the edition of the Order of the Ministry of Justice of the Republic of Uzbekistan dated July 28, 2021 No. 16-mh (registration number 3313, 28.07.2021) — , 28.07.2021, 10/21/3313/0724-no)

See: Articles 312 – 315 of the Labor Code of the Republic of Uzbekistan.

Guidelines on Organizing Cash Operations in Commercial Banks and Collecting Cash and Other Valuables

APPENDIX 1

Income Cash Journal

________________bank code

No.

Customer account number

Income cash document

cash code

Amount

Supervisor signature

Cashier signature

date

number

Expense Cash Journal

________________bank code

No.

Customer account number

Expense cash document

cash code

Amount

Supervisor signature

Cashier signature

date

series

number

Guidelines on Organizing Cash Operations in Commercial Banks and Collecting Cash and Other Valuables

APPENDIX 2

Guidelines on Organizing Cash Operations in Commercial Banks and Collecting Cash and Other Valuables

APPENDIX 3

Guidelines on Organizing Cash Operations in Commercial Banks and Collecting Cash and Other Valuables

APPENDIX 4

Single Payment Receipt Form

Notice

Payee

(organization name)

Organization account

(organization's bank account)

Bank name, MFO

(name of the bank where the organization's account is opened, MFO)

Citizen

(surname, name, and patronymic)

Residential address

(citizen's residential address)

Payment

(type, purpose, name)

Payment amount

debt amount

current payment amount

fine amount

TOTAL AMOUNT

Cashier

Payer's signature:

Notice

Payee

(organization name)

Organization account

(organization's bank account)

Bank name, MFO

(name of the bank where the organization's account is opened, MFO)

Citizen

(surname, name, and patronymic)

Residential address

(citizen's residential address)

Payment

The document text provided contains the following sections and forms, translated into English:

Title: Guidelines on Organizing Cash Operations in Commercial Banks and Collecting Cash and Other Valuables

Appendix 4 (Note: This section contains fields for payment amounts, debt amounts, current payment amounts, fine amounts, and total amounts. It includes signature lines for the cashier and the payer. A note states that banks may add additional requisites to this form. It references the Central Bank of the Republic of Uzbekistan Board Resolution No. 27/14 dated December 1, 2022.)

Appendix 5 SPECIAL FORM FOR TAX PAYMENTS BY INDIVIDUALS

Appendix 6

Appendix 7 Form 155

---

(Name of bank / branch)

BOOK OF RECORDING CASH AND OTHER VALUABLES RECEIVED OR HANDLED BY THE CASHIER, CASH RECEIPT TELLER, AND EVENING CASHIER

---

(Full Name)

Started: 20____ year "" ________________________ Completed: 20 year "____" ________________________

Date	CASH RECEIPT		CASH DISBURSEMENT
	Number of documents	Amount	Number of documents	Amount
Cashier handing over cash and other valuables	In numbers	In words	Cashier receiving cash and other valuables	In numbers
	(Full Name)	Signature		(Full Name)

Appendix 8

---

(Name of bank / branch)

On "__" ___________________ 20_ year, the cash receipt teller

---

(Full Name of cash receipt teller)

INFORMATION CERTIFICATE On the Number and Amount of Cash Receipt Documents and the Number and Amount of Valuables Accepted for Storage

Form 109

No.	Name of Cash and Other Valuables Received	Number of Receipt Documents	Number of Receipts Form 004 for Valuables Accepted for Storage	Amount of Cash Received	Amount of Valuables Accepted for Storage	Full Name of Responsible Employee Monitoring Receipt Operations	Signature

Total for the day:

---

(Amount in numbers and words)

---

---

________________________________________________soms in cash and

______________________________________________________________________soms in valuables were received.

(Amount in numbers and words)

Cash Receipt Teller

---

---

(Full Name) (Signature)

Cash Manager

---

---

(Full Name) (Signature)

(Note: See previous edition.)

Appendix 8a (Note: See previous edition.)

FORM FOR HANDING OVER THE BAG (SACK) CONTAINING CASH RECEIPTS TO THE BANK'S CASHIER

SUPPLEMENTARY RECORD FOR BAG (SACK) NO. __________ CONTAINING CASH

AMOUNT

20___ year "____" ___________________

___________________________ and ___________________________ UZS ___________________________ currency

(shortage, excess)

(amount in numbers and words)

(unfit for payment, counterfeit)

When the cash in this incassation bag (sack) __________________________________ is recounted by the controller of the cash desk ___________________________ by Order No. ________

(Controller's Full Name)

it is confirmed that the incassation bag (sack) actually contains:

According to the calculation results, if the preserved part of the banknote occupies 110 cells, i.e., the preserved part of the banknote constitutes 55% of its total volume (the unpreserved part constitutes 90 cells, i.e., 45% of the total volume of the banknote), and regardless of the type of damage to the banknote and the location of the damaged part, such banknotes are considered "fit for payment."

11. If a banknote with security features is divided into several parts, and the area occupied by one large part (section) is not less than 55%, or if several parts of the banknote undoubtedly belong to one banknote and their occupied area is not less than 55% — such banknotes are also considered "fit for payment."

Furthermore, if a banknote with security features is divided into several fragments, and it has a fragment larger than 55% of the total volume of the banknote, even if the parts containing the series and serial number of the money are not preserved, such banknotes are considered "fit for payment."

See previous edition.

12. In order to preserve the preserved part of the banknote when wrapping, tying, or transporting seriously damaged banknotes, this banknote must be glued to tracing paper or thin paper. Furthermore, if it is determined that one banknote is formed from several banknote fragments, the fragments belonging to each banknote must be glued separately to thin paper (tracing paper) (the full volume of the banknote is formed using paper). Banknotes that have not preserved 55% of the total volume of the banknote are included in the category of "unfit for payment" banknotes, and regardless of their nominal value, each of these banknotes must be debited to the off-balance sheet account "90145 — Unfit for Payment Banknotes and Coins" at a conditional valuation of "1 sum."

(Para. 12 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 27/4 dated November 25, 2021 (registration No. 3028-5, 17.12.2021) — , 17.12.2021, 10/21/3028-5/1172)

13. The conclusion on whether banknotes and coins are fit or unfit for payment is issued by specialists of the bank (branch) accepting them. If specialists of the bank (branch) find it difficult to draw a reasonable conclusion on the fitness of cash for payment, in such cases, doubtful cash must be accepted for expert examination.

Guidelines on Organizing Cash Operations in Commercial Banks and Collecting Cash and Other Valuables

APPENDIX 26

CASH COLLECTORS INCLUDED IN THE COMPOSITION OF THE GROUP OF CASH COLLECTORS APPOINTED FOR MONITORING CASH AND OTHER VALUABLES

LIST

1._______________________________________________ (Full Name) 2._______________________________________________

3._______________________________________________

4._______________________________________________

5._______________________________________________

6._______________________________________________

7._______________________________________________

In accordance with the current instruction, cash collectors sign the relevant documents.

---

---

__________________________________ cash collection service (name of cash collection service)

---

head: ___________________

---

(signature)

---

__________________________________ cash collection service (name of cash collection service)

---

head accountant: __________________

---

(signature)

---

20__ year "___" ______________

---

M.O.

---

CASH COLLECTORS INCLUDED IN THE COMPOSITION OF THE GROUP OF CASH COLLECTORS APPOINTED FOR MONITORING CASH AND OTHER VALUABLES

LIST

1.__________________________________________________ (Full Name) 2.__________________________________________________

3.__________________________________________________

4.__________________________________________________

5.__________________________________________________

6.__________________________________________________

7.__________________________________________________ I received the power of attorney:

---

---

(head of the cash collection group Full Name)

---

---

---

(signature) 20___ year "___" _____________

---

Signature:

---

20__ year "___" _____________

---

(Appendix 44 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 No. 39/19 (registry number 3028-1, 23.01.2019) in the edition - National Database of Legislation of the Republic of Uzbekistan, 24.01.2019, 10/19/3028-1/2532) See previous edition.

Instruction on Organizing Cash Operations in Commercial Banks and Cassation of Cash and Other Valuables APPENDIX 45

List of

---

sent cash

• _________-number

20 ___ year "___" _____________