1999-07-24 | 448Added · Updated
This document, issued by the Central Bank of Uzbekistan, establishes the manual accounting procedures for banking operations and interbank settlements during emergency situations to ensure continuous payment processing. It mandates the opening of separate personal accounts for each analytical account, the manual recording of balances, and the creation of daily balances and accounting journals using specific forms. The procedure details the handling of payment documents, the reconciliation of debit and credit turnovers, and the transition back to standard operations after an emergency, requiring supervisory checks within two months. This regulation was registered on August 6, 1999, and lost its legal force on September 25, 2019.
Regulation of the Central Bank of the Republic of Uzbekistan, registered on 06.08.1999, registration number 799
Date of Entry into Force
06.08.1999
All
25.09.2019
06.08.1999
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Russian Uzbek Uzb Uzb|Russian
Document lost its legal force 25.09.2019
[ OKOZ: 1. 07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.21.00.00 Banking Activity / 07.21.10.00 Interbank Operations and Operations with Legal and Physical Persons] [ TSZ: 1. Finance / Banks and other credit institutions. Credits]
Central Bank of the Republic of Uzbekistan Approved by the Board 24.07.1999 (Protocol No. 15/13) No. 448
Procedure for Conducting Banking Operations and Interbank Settlements in Emergency Situations
procedure
[Registered by the Ministry of Justice of the Republic of Uzbekistan on August 6, 1999, registration number 799]
This procedure has lost its legal force based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 22/3 dated September 14, 2019 "On Declaring the Procedure for Conducting Banking Operations and Interbank Settlements in Emergency Situations as Lost Its Legal Force" (registration number 799-1, 25.09.2019).
This Procedure was developed in accordance with the Civil Code of the Republic of Uzbekistan, the Law of the Republic of Uzbekistan "On the Central Bank of the Republic of Uzbekistan", the Law "On Banks and Banking Activity", and other regulatory documents of the Central Bank of the Republic of Uzbekistan, and is intended to ensure the continuity of settlements throughout the economic territory of the republic during emergency situations.
In accordance with personal accounts and balance records obtained via software routes (PK AISKB, PK ASBT, AVRAXSYS, etc.), on the day emergency situations (ES) occur, a separate personal account is opened for each analytical account, and the balance as of that date is recorded manually.
A balance record is filled out for all responsible executors in accordance with the balances of the recorded personal accounts.
A summary sheet is maintained for each balance sheet account, reflecting the balance through manual recording of the relevant account. The comparison of personal account balances with the balances of the balance record and summary sheets is carried out by calculating the balances. The correctness of the balances entered in the summary sheets is certified by the signature of the responsible executor and the chief accountant or other employees authorized by them (the form of the summary sheet is provided in Appendix 1).
Personal accounts and summary sheets for the depreciation of fixed assets and risk calculation operations are maintained in an open format.
A manual initial balance sheet is drawn up based on the summary sheets (the balance sheet form is provided in Appendix 2). After verification, the balance sheet is signed by the employee who prepared it, the chief accountant, and the head of the bank branch.
Balance sheets are opened for personal accounts, summary sheets, and off-balance sheet accounts (accounts outside the balance sheet) in the same manner.
The acceptance of payment documents from customers is carried out after the requirements specified above are met.
Operations on customer accounts, budget, and internal bank accounts are carried out in compliance with the current legislation of the Republic of Uzbekistan and the regulatory documents of the Central Bank.
The following procedure is established for submitting payment documents to customers in emergency situations:
when the payer and payee are served by one branch of the bank, in 4 (four) copies, of which:
1st copy is submitted to daily documents after the operation is performed;
2nd-3rd copies are submitted to the representative (bank operator) accountant;
4th copy is returned to the customer as a notification of the completion of the operation.
when the payer and payee are served by different branches of the bank, in 5 (five) copies, of which:
1st copy is submitted to daily documents after the operation is performed;
2nd-3rd copies are submitted to the representative (bank operator) accountant;
4th copy is submitted to the accountant of the branch providing services to the representative account;
5th copy is returned to the customer as a notification of the completion of the operation.
If, at the time of executing the customer's order, there are no accounts for recording payments for wages, business trip expenses, funds for credit agreements, issued cash checkbooks, or accounts for recording settlement checks of physical persons, they are opened anew and then necessarily re-verified. Credit relations are renewed by concluding a new credit agreement, subject to subsequent clarification of previous relations. The same applies to securities, leasing, and factoring operations.
After the end of the operational day, each responsible executor, based on payment documents and daily cash books, indicates the date, number (3-digit) of the payment document, correspondent account number (20-digit), bank code, type of operation, and symbols of the cash plan (if operations exist) for each personal account, first issuing a summary for credit operations, and then in the same manner for debit operations, after which the balance for this personal account is recorded. After reflecting operations on all accounts, the original copies of documents are submitted to the responsible executor employee engaged in the accounting book and drawing up the daily balance. Similarly, balance records for responsible executors are drawn up indicating turnovers for debit and credit.
Turnovers for debit and credit are calculated separately for active personal accounts, written on the summary sheet, and entered into the balance of this balance sheet account. After that, the balances of all personal accounts of this balance sheet account are calculated and compared with the balance of the summary sheet and the balance record.
20200 - Balance Sheet Account
Correspondent Account Number
Sum
10101 VVV K SSSSSSSS NNN
5000
10301 VVV K SSSSSSSS NNN
2000
TOTAL:
7000
Writing for all accounts is carried out in the same sequence. Upon completion, a result is drawn up for all debit turnovers. Then, similar activity is carried out for all credit turnovers. The total of credit turnovers must match the total of debit turnovers. After the accounting journal is drawn up, this employee takes the summary sheets and compares the turnovers entered in the summary sheets by responsible executors with the data in the accounting journal. If this data matches, the employee signs the summary sheets, selects them separately by active and passive balances. After that, the balances are written down for drawing up the daily balance. The formalization of the balance is described above.
The formation, verification, and storage of daily documents are carried out in the established manner.
The employee of the commercial bank branch maintaining the representative account, after reflecting operations on debit and credit in this account in the manner specified above, draws up a list consisting of three copies of operations carried out on the credit of the representative account.
The drawn-up lists are signed by this employee and submitted in three copies, together with the original copies of documents, to the chief accountant of the commercial bank branch.
After the relevant verification, the chief accountant signs the list and the second copies of the payment documents, certifies them with the round seal of the branch, and submits the first copy of the list together with the second and third copies of the payment documents to the responsible courier employee of the commercial bank for delivery to the Department of Accounting, Reporting, and Execution of the State Budget Cash of the Regional Main Directorate of the Central Bank. The list of payment documents certified by the officials of the commercial bank and submitted to the Central Bank is considered as an order of the commercial bank for its execution through its representative account by the subdivisions of the Central Bank. The second copy of the list and the original copies of documents are submitted to the employee engaged in the accounting journal, drawing up the balance, and stitching daily documents. The last copy of the list is returned to the employee of the commercial bank branch maintaining the representative account for posting the lists on the credit of the representative account.
The responsible employee of the commercial bank branch receives a copy from the representative account, certified by the Head of the Payment System Sector of the Department of Accounting, Reporting, and Execution of the State Budget Cash of the Regional Main Directorate of the Central Bank and the responsible executor maintaining the representative account of the commercial bank, certified by the seal of the Regional Main Directorate of the Central Bank, as well as the lists and payment documents related to them, and submits them to the chief accountant of the commercial bank branch. The responsible courier employee of the commercial bank branch is responsible for the completeness of these documents during their delivery from commercial bank branches to the Regional Main Directorates of the Central Bank and during their delivery to and retrieval from the Department of Accounting, Reporting, and Execution of the State Budget Cash.
After personally receiving the copy and its attachments from the representative account from the responsible employee, the chief accountant of the commercial bank branch checks them and, after verification, submits them in the established manner to the employee maintaining the representative account of the bank branch to perform the operation of transferring funds.
After the emergency situations end, banks carry out the following to transition uniformly to the usual work routine:
"Gulbahor" LLC Deposit Account
Balance on the day the emergency situations began — 20,000 Turnovers for three days: Debit — 150,000 Credit — 160,000 Balance on the day the emergency situations ended — 30,000
Within two months from the day of transition to a uniform work routine, the head banks organize the verification of the correctness of banking operations conducted in their subordinate branches on the days when emergency situations occurred, drawing up an inspection act. The results of the inspection are considered at the meeting of the Bank Board.
This work procedure is applied on the basis of a special order of the Chairman of the Central Bank of the Republic of Uzbekistan for each individual case.
Deputy Chairman M. JUMAGALDIEV
APPENDIX 1
SUMMARY INFORMATION
(year, month)
Balance Sheet Account No. ________________________ Balance ___________________________________
Dates of the Month
Turnovers
Balance
Signature for Verification dt kt active passive journal control
Total:
APPENDIX 2
Bank Code
Date Prepared
Unit
Sum/Tiyin
_______________________ Branch of _________________________ Bank (name of bank branch)
BALANCE SHEET
(day, month, year)
Balance Sheet Account
Date
CLOSING BALANCE
Date
Turnovers
Date
CLOSING BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
DEBIT
CREDIT
10100
Cash in hand and other payment documents
10101
10103
10105
10107
10111
Total:
10300
Accounts of the Bank at the Central Bank of the Republic of Uzbekistan (CB)
10301
10305
10309
10397
Total:
10500
Accounts of the Bank at other banks
10501
10505
10597
Total:
10700
Securities for sale
10701
10705
10709
10711
10715
10719
10797
10799
Total:
10900
Precious metals, stones, and coins intended for sale
10901
10905
10909
10999
Total:
11100
Purchased receivables — Factoring
11101
11103
11105
11195
11199
Total:
11300
Purchased bills of exchange
11301
11305
11309
11311
11315
11319
11395
11399
Total:
11500
Obligations on trahs guaranteed by customers' letters of credit and/or trust documents
11501
11505
11509
11511
11515
11519
11521
11599
Total:
11700
Customer obligations on the Bank's unpaid acceptances
11701
11705
Total:
11900
Short-term credits granted to the Central Bank
11901
Total:
12100
Short-term credits granted to other banks
12101
12105
12109
12199
Total:
12300
Short-term credits granted to the Government
12301
12305
12309
12399
Total
12500
Short-term credits granted to physical persons
12051
12505
12509
12599
Total:
12600
Short-term credits granted to individual entrepreneurs
12601
12605
12609
12699
Total:
12700
Short-term loans granted to state enterprises and organizations
12701
12705
12709
10105
12799
Total:
12900
Short-term loans granted to joint ventures
12901
12905
12909
12999
Total:
13100
Short-term credits granted to private enterprises, economic societies, and companies
13101
13105
13109
13199
Total:
13300
Short-term credits granted to non-bank financial institutions
13301
13305
13399
Total:
13500
Medium-term credits granted to the Government
13501
13505
13599
Total:
13700
Medium-term credits granted to physical persons
13701
13705
13799
Total:
13800
Medium-term credits granted to individual entrepreneurs
13801
13805
13899
Total:
13900
Medium-term credits granted to state enterprises and organizations
13901
13905
13999
Total:
14100
Medium-term credits granted to joint ventures
14101
14105
14199
Total:
14300
Long-term credits granted for the production of agricultural products purchased for state needs
14301
14305
14399
Total:
14500
Long-term credits granted to other banks
14501
14505
14599
Total:
14700
Long-term credits granted to the Government
14701
14705
14799
Total:
14900
Long-term credits granted to budgetary institutions
14901
14905
14999
Total
15000
Long-term credits granted to individual entrepreneurs
15001
15005
15099
Total:
15100
Long-term credits granted to state enterprises, organizations, and institutions
15101
15105
15199
Total:
15300
Long-term credits granted to enterprises with foreign capital
15301
15305
15399
Total:
15500
Long-term credits granted to private enterprises, economic societies, and companies
15501
15505
15599
Total:
15700
Credits and leasing in court proceedings
15701
15799
Total:
15900
Investments in debt securities held until maturity
15901
15905
15909
15911
15913
15919
15921
15923
15997
15999
Total:
16100
Funds receivable from head banks/branches
16101
16105
16109
Total:
16300
Accrued interest on assets
16301
16305
16309
16311
16315
16319
16321
16397
16399
Total:
16500
Fixed assets
16501
16505
16509
16511
16515
16519
16521
16525
16529
16531
16535
16539
16541
16545
16549
16551
Total:
16700
Other private property of the Bank
16701
16705
16799
Total:
16900
Unrealized profit from revaluation of derivative instruments
16901
16905
16909
Total:
17100
Currency trading and currency positions
17101
17105
Total
17300
Transit accounts
17301
17305
Total
17500
Government accounts
17509
17515
Total
19900
Other assets
19901
19903
19905
19908
19909
19911
19919
19921
19923
19925
19929
19931
19935
19939
19941
19945
19949
19991
19995
19997
19999
Total
TOTAL BY SECTION
20200
Demand deposits
20202
20204
20206
20208
20210
20212
20214
20216
20218
20296
Total
20400
Savings deposits
20402
20404
20406
20408
20410
20412
20414
20416
20418
20496
Total
20600
Time deposits
20602
20604
20606
20608
20610
20612
20614
20616
20618
20696
Total
20800
Accounts of the Central Bank of the Republic of Uzbekistan
20802
20806
20896
Total
21000
Accounts of other banks
21002
21006
21010
Total
21200
Management (manager) checks
21202
Total
21400
Unpaid acceptances of the Bank
21402
21406
Total
21600
Obtained short-term credits
21602
21606
21610
21612
21614
21616
21620
21696
Total
21800
Obtained medium-term credits
21802
21806
21810
21812
21814
21816
21822
21896
Total
22000
Obtained long-term credits
22002
22006
22010
22012
22014
22016
22022
22096
Total
22200
Funds payable to head banks/branches
22202
22206
22210
Total
22400
Accrued interest to be paid
22402
22406
22410
22412
22414
22416
22422
22496
Total
22600
Other customer deposits
22602
22606
22608
22610
22612
22696
Total
22800
Unrealized losses from revaluation of derivative instruments and other deferred income
22802
22806
22810
22812
22816
22896
Total
23200
Clearing transactions
23202
23204
23206
23208
23210
Total
23400
Accounts for income and other receipts belonging to the Government
23402
23404
23406
23410
23416
23422
23424
23426
23430
23432
Total
23600
Securities issued by the Bank
23602
23604
23606
23608
23610
23696
23698
Total
29800
Other liabilities
29801
29802
29803
29804
29806
29810
29812
29816
29822
29826
29830
29840
29842
29846
29896
Total
TOTAL BY SECTION
30300
Charter capital
30303
30306
30309
30312
30315
30318
30321
30324
Total
30600
Additional capital
30603
Total
30900
Reserve capital
30903
30905
30906
Total
31200
Undistributed profit
31203
31206
Total
31500
Additional value upon revaluation relative to initial value
31501
Total
TOTAL BY SECTION
40200
Interest income on accounts at the CB
40201
40205
Total
40400
Accounts at other banks
40401
40405
40409
Total
40600
Interest income on securities for sale
40601
40605
40609
40613
40617
40621
40694
Total
40800
Interest income on purchased bills of exchange
40801
40805
40809
40813
40817
40821
Total
41000
Accrued interest on customer obligations
41001
41005
41009
41013
41017
41021
41025
Total
41200
Interest income on customer obligations on the Bank's unpaid acceptances
41201
41205
Total
41400
Interest income on short-term credits granted to the CB
41401
Total
41600
Interest income on short-term credits granted to other banks
41601
41605
41609
Total
41800
Interest income on short-term credits granted to the Government
41801
41805
41809
Total
42000
Interest income on short-term credits granted to physical persons
42001
42005
42009
Total
42200
Interest income on short-term credits granted to state enterprises, organizations, and institutions
42201
42205
42209
Total
42400
Interest income on short-term credits granted to enterprises with foreign capital
42401
42405
42409
Total
42600
Interest income on short-term credits granted to private enterprises, economic societies, and companies
42601
42605
42609
Total
42800
Interest income on medium-term credits granted to other banks
42801
42805
Total
43000
Interest income on medium-term credits granted to the Government
43001
43005
Total
43200
Interest income on medium-term credits granted to physical persons
43201
43205
Total
43300
Interest income on medium-term credits granted to individual entrepreneurs
43301
43305
Total
43400
Interest income on medium-term credits granted to state enterprises and organizations
43401
43405
Total
43600
Interest income on medium-term loans granted to joint ventures
43601
43605
Total
43800
Interest income on medium-term credits granted to private enterprises, societies, and corporations
43801
43805
Total
44100
Interest income on long-term credits granted to individual entrepreneurs
44101
44105
Total
44200
Interest income on long-term credits granted to the Government
44201
44205
Total
44300
Interest income on long-term credits granted to physical persons
44301
44305
Total
44400
Interest income on long-term credits granted to state enterprises, organizations, and institutions
44401
44405
Total
44500
Interest income on long-term credits granted to enterprises with foreign capital
44501
44505
Total
44600
Interest income on long-term credits granted to private enterprises, economic societies, and companies
44601
44605
Total
44700
Interest income on credits in court proceedings
44701
Total
44800
Interest income on investments in debt securities held until maturity
44801
44805
44809
44813
44815
44817
Total
44900
Other interest income
Total
45200
Non-interest income
45201
45202
45209
45213
45217
45221
45221
45229
45233
45237
45241
45241
45245
45249
45253
45257
45261
45294
Total
45400
Profit in foreign currency
45401
45405
45409
Total
45600
Profit from commercial operations
45601
45605
Total
45800
Profit and dividends from investments
45801
45805
45809
Total
45900
Other non-interest income
45901
45905
45909
45913
45917
45921
45994
Total
TOTAL BY SECTION
50100
Interest expenses on demand deposits
50101
50104
50106
50108
50111
50114
50116
50118
50121
50126
Total
50600
Interest expenses on savings deposits
50601
50604
50606
50608
50611
50614
50616
50618
50621
50626
Total
51100
Interest expenses on time deposits
51101
51104
51106
51108
51111
51114
51116
51118
51121
51126
Total
51600
Interest expenses on MB accounts
51601
51606
51611
Total
52100
Interest expenses on accounts of other banks
52101
52106
52111
Total
52600
Interest expenses on unpaid acceptances of the bank
52601
52606
Total
53100
Interest expenses on short-term loans
53101
53106
53111
53116
53118
53121
53126
53195
Total
53600
Interest expenses on medium-term loans
53601
53606
53611
53616
53618
53621
53626
53695
Total
54100
Interest expenses on long-term loans
54101
54106
54111
54116
54118
54121
54126
54195
Total
54900
Interest expenses on issued securities
54902
Total
55100
Non-interest expenses
55102
55106
55110
55114
55122
55124
55126
55130
55134
55138
55142
55146
55150
55154
55158
55162
55195
Total
55300
Losses incurred in foreign currencies
55302
55306
Total
55600
Losses incurred from commercial operations
55602
55606
Total
55800
Losses incurred from investments
55802
55806
Total
55900
Other non-interest expenses
55902
55906
55910
55995
Total
56100
Salaries of bank employees and other expenses for them
56102
56106
56110
55114
56118
56122
56195
Total
56200
Rent and maintenance expenses
56202
56206
56210
56214
56218
Total
56300
Business trip and transport expenses
56302
56306
56310
56314
Total
56400
Administrative expenses
56402
56406
56410
56414
56418
Total
56500
Representation and charity
56502
56506
56510
Total
56600
Depreciation expenses
56602
56606
56610
56614
56618
56622
56626
Total
56700
Insurance, taxes and other expenses
56702
56706
56710
56714
56718
56722
56795
Total
56800
Assessment of possible losses
56802
56806
56810
56814
56818
56822
56826
56830
56895
Total
56900
Assessment of profit tax
56902
Total
By section
TOTAL
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