On Amendments and Additions to the Rules for Accounting for Cash Operations in Banks of the Republic of Uzbekistan

Resolution of the Board of the Central Bank of the Republic of Uzbekistan, registered on 23.10.2017, registration number 1602-2

Date of Entry into Force

23.10.2017

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25.04.2023

23.10.2017

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Document lost its force 25.04.2023

[OKON:

1.07.00.00.00 Legislation on Finance and Credit. Bank Activity / 07.21.00.00 Bank Activity / 07.21.17.00 Accounting and Reporting in Banks;

2.21.00.00.00 Comprehensive Documents on Amendments and Additions / 21.04.00.00 Departmental Normative Legal Documents]

[TSZ:

1. Finance / Accounting]

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

On Amendments and Additions to the Rules for Accounting for Cash Operations in Banks of the Republic of Uzbekistan

[Registered by the Ministry of Justice of the Republic of Uzbekistan on October 23, 2017, registration number 1602-2]

This resolution has lost its force based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023, No. 4/7 "On Recognizing Certain Departmental Normative Legal Documents Adopted by the Central Bank of the Republic of Uzbekistan as Lost in Force" [resolution](/docs/6439251?ONDATE=25.04.2023 00#6439331) (registration number 3428, 20.04.2023).

In accordance with the Laws of the Republic of Uzbekistan "On the Central Bank of the Republic of Uzbekistan" and "On Banks and Banking Activity", the Board of the Central Bank of the Republic of Uzbekistan resolves:

1. Amendments and additions shall be made to the [Rules](/docs/1033187?ONDATE=03.08.2006 00#1033232) for accounting for cash operations in banks of the Republic of Uzbekistan, approved by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 15, 2006, No. 13/6 (registration number 1602, July 24, 2006) (Collection of Legislative Acts of the Republic of Uzbekistan, 2006, No. 30, Article 299), 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,

September 23, 2017,

No. 26/2

Appendix

To the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated September 23, 2017, No. 26/2 resolution

Amendments and Additions to the Rules for Accounting for Cash Operations in Banks of the Republic of Uzbekistan

1. [Paragraph 1](/docs/1033187?ONDATE=24.10.2016 00#3052349):

be supplemented with the following thirty-third paragraph:

"29896 — 'Other Liabilities';

[the thirty-third paragraph](/docs/1033187?ONDATE=24.10.2016 00#3052399) shall be considered the thirty-fourth paragraph.

2. [Paragraph 6](/docs/1033187?ONDATE=03.08.2006 00#1033331) be supplemented with the following sub-paragraph 'v':

"v) if the cash in collector bags collected through collectors belongs to an operational cash desk of a commercial bank (branch) located in another territory, which is located outside the bank building in that territory:

Debit 19903 — 'Cash Receipts and Checks from Collection'

Credit 29896 — 'Other Liabilities'.

3. [Paragraph 10](/docs/1033187?ONDATE=03.08.2006 00#1033364) be supplemented with the following paragraphs:

"If the cash overage funds found in the bank's recounting cash desk belong to an operational cash desk located outside the bank building in that territory, where there is no head bank or branch, then the following accounting entry is made:

Debit 29816 — 'Cash Overage Found During Recounting'

Credit 29896 — 'Other Liabilities'.

4. [Paragraph 13](/docs/1033187?ONDATE=03.08.2006 00#1033373) be supplemented with the following paragraphs:

"If the shortage of cash found in the bank's recounting cash desk belongs to an operational cash desk located outside the bank building in that territory, where there is no head bank or branch, and it is collected in accordance with the conditions agreed in the contract, then the following accounting entry is made:

Debit 29896 — 'Other Liabilities'

Credit 19935 — 'Cash Shortages Found During Recounting'.

5. [Paragraph 14](/docs/1033187?ONDATE=03.08.2006 00#1033376) be supplemented with the following paragraphs:

"After the funds for cash belonging to an operational cash desk located outside the bank building in that territory, where there is no head bank or branch, are counted in the recounting cash desk, an electronic memorial order is formed, and the funds are transferred on the same day through the electronic payment system from the representative's account, and the following accounting entry is made:

Debit 29896 — 'Other Liabilities' — commercial bank (branch) that accepted the cash

Credit 29896 — 'Other Liabilities' — commercial bank (branch) located in another territory".

6. [Paragraph 15](/docs/1033187?ONDATE=03.08.2006 00#1033380) be supplemented with the following paragraphs:

"When funds arrive through the electronic payment system to a commercial bank (branch) located in another territory, they are credited through the following accounting entry via the software route:

Debit 29896 — 'Other Liabilities' (through account 16103 — 'Receivables for Settlements Between Branches and Banks from Head Banks/Branches') — commercial bank (branch) that accepted the cash

Credit 29896 — 'Other Liabilities' — commercial bank (branch) located in another territory".

7. [Chapter IV](/docs/1033187?ONDATE=03.08.2006 00#1033420) be supplemented with the following paragraph 281:

"281. When the Central Bank provides support funds to commercial banks for the purchase of cash foreign currency from individuals, the accounting entries specified in the Regulation on the Procedure for Providing Support Funds by the Central Bank to Commercial Banks for the Purchase of Cash Foreign Currency from Individuals (registration number 2912, August 16, 2017) are made.".

8. [Paragraph 33](/docs/1033187?ONDATE=03.08.2006 00#1033538) be stated in the following edition:

"33. The currency exchange branch, for the total amount of each individual foreign currency specified in the reference book '09009' of the purchased foreign currency:

Debit 10103VVV — 'Cash in Currency Exchange Branches'

Credit 17101VVV — 'Currency Position Accounts'.

9. [Paragraph 48](/docs/1033187?ONDATE=03.08.2006 00#1033604) be stated in the following edition:

"48. When the balance of account 10109 — 'Cash in Transit and Other Payment Documents' is closed, the following accounting entry is made:

Debit 10101 — 'Cash in Current Cash Desks' or 29896 — 'Other Liabilities'

Credit 10109 — 'Cash in Transit and Other Payment Documents'.

(National Database of Legislative Acts of the Republic of Uzbekistan, 23.10.2017, 10/17/1602-2/0166)