Decision of the Board of the Central Bank of the Republic of Uzbekistan, registered on 04.03.2026, registration number 1834-12

Entry into force date

05.03.2026

All

View

Russian

Uzbek

O’zb

Uzb|Russian

[OKOZ:

1.21.00.00.00 Comprehensive documents for amendments and additions / 21.04.00.00 Departmental normative legal documents]

[TSZ:

1. Finance / Accounting]

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

On Amendments and Additions to the Instruction on Accounting and Organization of Accounting Work in Banks of the Republic of Uzbekistan

[Registered by the Ministry of Justice of the Republic of Uzbekistan on March 4, 2026, registration number 1834-12]

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 decides:

1. Amendments and additions shall be made to the [Instruction on Accounting and Organization of Accounting Work in Banks of the Republic of Uzbekistan](/docs/1370900?ONDATE=21.07.2008 00#1371380), approved by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 11/5 dated May 3, 2008 (registration number 1834, July 11, 2008) (Collection of Legislation of the Republic of Uzbekistan, 2008, No. 28, Article 276), in accordance with the Appendix.

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

Chairman T. ISHMETOV

Tashkent city,

February 16, 2026,

No. 37/7

APPENDIX

to the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated February 16, 2026, No. 37/7 Decision

Amendments and Additions to the Instruction on Accounting and Organization of Accounting Work in Banks of the Republic of Uzbekistan

1. The [Preamble](/docs/1370900?ONDATE=28.02.2023 00#6396856) shall be stated in the following edition:

"This Instruction establishes the procedure for accounting and organization of accounting work mandatory for commercial banks, including microfinance banks (hereinafter referred to as banks in the text)."

2. The [second paragraph](/docs/1370900?ONDATE=28.02.2023 00#6396865) of paragraph 3 shall be stated in the following edition:

"Banks, within the framework of the rules established by this Instruction, taking into account the specifics of their work, shall develop an internal accounting policy establishing the procedure for accurate and complete accounting of the activities of branches, bank service offices, and other subdivisions, ensuring the effectiveness of internal control, as well as the correct accounting of their income and expenses, timely preparation and submission of financial and tax reports, and the procedure for binding, storing, or electronically forming in software form and formalizing with an electronic digital signature payment documents."

3. In [paragraph 18](/docs/1370900?ONDATE=28.02.2023 00#6396913):

the [second paragraph](/docs/1370900?ONDATE=13.08.2019 00#4477457) shall be stated in the following edition:

"The daily accounting documents summary of bank service offices shall be formed and stored in the manner established by paragraph 7 of this Instruction, or the formed daily accounting documents summary shall be delivered periodically, but at least once a month, to the bank (branch) that organized the bank service office, for storage; electronic documents formed in software form and formalized with an electronic digital signature shall be stored in the software system.";

it shall be supplemented with a third paragraph of the following content:

"These rules must be clearly indicated in the bank's internal documents."

4. In [paragraph 23](/docs/1370900?ONDATE=21.07.2008 00#1371451):

the [second paragraph](/docs/1370900?ONDATE=21.07.2008 00#1371452) shall be stated in the following edition:

"banks start the new working day by checking the consistency of the turnover and balance sums of their external representative account opened in the Calculation Center of the Central Bank of the Republic of Uzbekistan (hereinafter referred to as the CC in the text) ('21302-Representative account of a resident bank') with the turnover and balance sums of their internal representative account ('10301-Funds to be received from the representative account in the Central Bank - Nostro'). An electronic file is sent to the CC to confirm the consistency of the turnover and balance sums of internal and external representative accounts;";

the words "commercial banks" in the [third paragraph](/docs/1370900?ONDATE=21.07.2008 00#1371453) shall be replaced with the word "banks";

the [fifth paragraph](/docs/1370900?ONDATE=21.07.2008 00#1371455) shall be stated in the following edition:

"The consistency of the balance sums of external accounts opened in the 'Payment Center' ('22204-Funds payable for inter-branch and inter-bank settlements for Head Office/Branches') and internal accounts opened in branches ('16103-Funds receivable for inter-branch and inter-bank settlements from Head Office/Branches') is confirmed by the Head Bank. If there is a difference between the turnover and balance sums of these accounts, inter-branch and inter-bank payments and transition to the new day are not permitted until this discrepancy is eliminated in the respective branch;".

5. In [paragraph 28](/docs/1370900?ONDATE=28.02.2023 00#6397205):

the word "patronymic" in the [second paragraph](/docs/1370900?ONDATE=21.07.2008 00#6397152) shall be replaced with the words "father's name";

the word "purpose" in the [sixth paragraph](/docs/1370900?ONDATE=13.08.2019 00#6397187) shall be replaced with the words "specific purpose".

6. [Paragraph 69](/docs/1370900?ONDATE=21.07.2008 00#1371530) shall be supplemented with a paragraph of the following content:

"This act may be drawn up in electronic form and confirmed with the electronic digital signatures of these employees."

7. [Paragraph 70](/docs/1370900?ONDATE=13.08.2019 00#4477728) shall be supplemented with a third paragraph of the following content:

"The results of final control checks may be prepared and stored in electronic form."

8. The words "Commercial banks" in [paragraphs 87](/docs/1370900?ONDATE=19.07.2012 00#2036567) and [104](/docs/1370900?ONDATE=21.07.2008 00#1371604) shall be replaced with the word "Banks".

9. The [fifth paragraph](/docs/1370900?ONDATE=21.07.2008 00#1371610) of paragraph 105 shall be stated in the following edition:

"After the materials are written off in the warehouse accounting records, the warehouse keeper chronologically binds the second copy of the requisition to the collection of its outgoing documents. The first copy is submitted to accounting, and the third copy is handed over to the person receiving the materials, except for requisitions formed in software form and formalized with an electronic digital signature."

10. [Paragraph 121](/docs/1370900?ONDATE=21.07.2008 00#1371647) shall be supplemented with twenty-third and twenty-fourth paragraphs of the following content:

"other requisites (if any).

The form of the personal account and its copy are prepared by banks in compliance with the sequence of requisites specified in this paragraph."

11. [Paragraph 139](/docs/1370900?ONDATE=21.07.2008 00#1371701) shall be stated in the following edition:

"139. Bank branches must bind daily accounting documents to the summary in the established manner and compare them with balance sheet data, except for electronic documents formed in software form and formalized with an electronic digital signature."

12. [Paragraph 143](/docs/1370900?ONDATE=13.08.2019 00#4478328) shall be supplemented with a third paragraph of the following content:

"In this case, the bank's single balance sheet, as well as the branch balance sheet, may be stored in electronic form confirmed with the electronic digital signatures of the officials specified in this paragraph."

13. [Paragraph 144](/docs/1370900?ONDATE=09.03.2018 00#3585306) shall be stated in the following edition:

"144. Banks ensure the correct, complete, and timely transmission of information related to operations with balance sheet, bank assets and liabilities, off-balance sheet accounts, and contracts related to them to the Central Bank in accordance with Appendix 81 of this Instruction from the Main Server to the Bank System Information Warehouse (hereinafter referred to as BSIW) no later than 10:00 of the next bank working day, and information submitted monthly no later than the 5th of the following month.

Banks ensure the transmission of information about bank accounts and cards specified in Appendix 81 of this Instruction to the National Information Base of Bank Depositors at the time of opening, closing, or changing the status of bank accounts and cards."

14. [Paragraph 145](/docs/1370900?ONDATE=09.03.2018 00#3585312) is recognized as having lost its force.

15. The [second paragraph](/docs/1370900?ONDATE=10.07.2024 00#7029769) of paragraph 150 shall be supplemented with the words "except for electronic documents for which errors and deficiencies committed by whom can be identified in software form and confirmed with the electronic digital signatures of participants" after the words "bound to the summary".

16. The [third paragraph](/docs/1370900?ONDATE=28.02.2023 00#6397672) of paragraph 157 shall be supplemented with the words "and electronic digital signature memorials" after the words "memorial orders formed for payment".

17. The [second paragraph](/docs/1370900?ONDATE=21.07.2008 00#1371768) of paragraph 159 shall be supplemented with the words "except for electronic documents formed in software form and confirmed with an electronic digital signature" after the words "documents are also bound".

18. Appendix 81 in the edited version of the Appendix to these amendments and additions shall be supplemented.

Amendments and Additions to the Instruction on Accounting and Organization of Accounting Work in Banks of the Republic of Uzbekistan

APPENDIX

81st APPENDIX

to the Instruction on Accounting and Organization of Accounting Work in Banks of the Republic of Uzbekistan

Information Transmitted to the Bank System Information Warehouse Regarding Operations with the Bank's Balance Sheet, Bank Assets and Liabilities, Off-Balance Sheet Accounts, and Contracts Related to Them

I. Information on Balances and Turnovers of Controlled Balance Sheet Accounts

1. Account name

2. Customer and its correspondent information (code in the National Information Base of Bank Depositors, TIN/PSRN)

3. Beginning and end of day balance of the personal account, turnover sums

4. Customer and its correspondent bank information (account, bank branch, and bank service office code)

5. Cash operation information (cash symbols)

6. Payment document information (date, number, type, payment code, and purpose)

7. System number of the contract (deposit/credit) for the account

II. Information on Deposit Contracts

1. Customer information (code in the National Information Base of Bank Depositors, TIN/PSRN)

2. Deposit contract and its terms information (number, date, type, interest rate, deposit date, and maturity date, others)

3. Account information for the deposit contract (account, bank branch, and bank service office code)

4. Internal number of the deposit contract in the bank system

5. Beginning and end of day balance of the deposit account, turnover sums

6. Beginning and end of month balances and monthly turnover sums of interest accrued on the deposit account (submitted monthly)

III. Information on Unpaid Settlement Documents (Cardotheca No. 2) Balances (submitted monthly)

1. Date of entry of the payment document into Cardotheca No. 2

2. Payment document information (date, number, type, payment code, and purpose)

3. Payer and payee information (code in the National Information Base of Bank Depositors, TIN/PSRN)

4. Payer and payee bank information (account, bank branch, and bank service office code)

5. Payment document amount and unpaid balance amount

6. Payment document information (date, number, type, payment code, and purpose)

7. Statistical information related to debt (debtor's activity type, debt type, and others)

IV. Information on Bank Accounts and Cards

1. Information on the owner of the bank account and card (TIN/PSRN, account number, residency of legal entities and individual entrepreneurs, type of economic activity (TEA), organizational-legal form, and others)

2. Information on the status of the bank account (opened, closed, or status changed)

3. Information on the bank card (number, type, validity date, and others)."

(, 05.03.2026, No. 10/26/1834-12/0197)