Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 15/9 of 27 June 2020 on Approving the Instruction on Accounting Procedures for Non-Bank Credit Organizations

Resolution of the Board of the Central Bank of the Republic of Uzbekistan, registered on 30.06.2020, registration number 3263

Date of Entry into Force

30.06.2020

All

21.08.2025

02.05.2024

24.10.2022

28.07.2021

30.06.2020

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07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.20.00.00 Organization, Reorganization and Liquidation of Banks and Credit Organizations. Licensing of Banking and Credit Activities. Permitting Procedures]
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TSZ:
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Finance / Banks and other credit institutions. Credits]

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

On Approval of the Instruction on Accounting Procedures for Non-Bank Credit Organizations

[Registered by the Ministry of Justice of the Republic of Uzbekistan on June 30, 2020, registration number 3263]

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

Approve the Instruction on Accounting Procedures for Non-Bank Credit Organizations attached as Appendix 1.
Recognize as invalid certain departmental normative-legal documents attached as Appendix 2.
This resolution enters into force from the date of its official publication.

Chairman of the Central Bank M. NURMURATOV

Tashkent city,

June 27, 2020,

No. 15/9

Appendix 1
to the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 27, 2020, No. 15/9

INSTRUCTION on Accounting Procedures for Non-Bank Credit Organizations

See previous edition.

This Instruction establishes the procedure for accounting and organization of accounting work for microfinance institutions, pawnshops, mortgage refinancing, factoring, and guarantee organizations (hereinafter referred to in the text as non-bank credit organizations). (amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025, No. 17/7 (registration number 3263-3, 20.08.2025) — , 21.08.2025, No. 10/25/3263-3/0756)

Chapter 1. General Provisions
See previous edition.

The requirements established in this Instruction for carrying out, documenting, accounting for, and controlling accounting operations are mandatory for all non-bank credit organizations.
(p. 1 amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022, No. 21/7 (registration number 3263-1, 24.10.2022) — , 24.10.2022, No. 10/22/3263-1/0964) See previous edition.
Microfinance institutions, pawnshops, and factoring organizations shall develop, approve, and apply their accounting policy in accordance with the legislation of the Republic of Uzbekistan and this Instruction. Mortgage refinancing organizations (hereinafter referred to in the text as mortgage organizations) and guarantee organizations shall develop, approve, and apply their accounting policy in accordance with the legislation of the Republic of Uzbekistan, International Financial Reporting Standards, and this Instruction, as well as establish the document circulation procedure taking into account the specifics of their activities.
(p. 2 amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025, No. 17/7 (registration number 3263-3, 20.08.2025) — , 21.08.2025, No. 10/25/3263-3/0756) See previous edition.
Accounting of non-bank credit organization operations in accounts shall be carried out in accordance with the Chart of Accounts for Accounting in Non-Bank Credit Organizations (hereinafter referred to in the text as the Chart of Accounts) presented in Appendix 1 to this Instruction.
(p. 3 amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022, No. 21/7 (registration number 3263-1, 24.10.2022) — , 24.10.2022, No. 10/22/3263-1/0964)

Chapter 2. Organization of the Accounting Service and Accounting Documents

Section 1. Organization of the Accounting Service

The head of the non-bank credit organization (hereinafter referred to in the text as the Head) must ensure the development of the accounting policy, internal control procedures, full and reliable accounting, preservation of accounting documents, preparation of financial reports, tax reports, and other financial documents, timely settlement of calculations, and compliance with requirements established by the Central Bank of the Republic of Uzbekistan (hereinafter referred to in the text as the Central Bank).
The accounting service of the non-bank credit organization is headed by the chief accountant or another official performing the functions of the chief accountant and financial management (hereinafter referred to in the text as the chief accountant).
The chief accountant is appointed to and relieved of the position by the Head.
When appointing or relieving the chief accountant of the position, a handover-receipt act reflecting the state of accounting and reporting is formalized. The act is signed by the receiving and handing-over chief accountants and approved by the Head. If the incumbent chief accountant has died or for other reasons cannot participate in the handover-receipt process, the act is signed by the Head and the receiving chief accountant.
Documents serving as the basis for the receipt and issuance of funds and material assets in the non-bank credit organization, as well as credit and settlement agreements, are signed by the Head and the chief accountant or other persons to whom such authority has been granted. The granting of the right to sign documents to these authorized persons is formalized by the Head's order.
The chief accountant may not be assigned duties directly related to material liability for funds and material assets, nor may they be assigned to perform the Head's duties during temporary absence.
In the temporary absence of the chief accountant (on a business trip, leave, illness, etc.), the performance of the chief accountant's duties is assigned to the deputy chief accountant; if the deputy is also absent, it is assigned to another qualified employee familiar with financial operations, based on the Head's order.
The duties of the chief accountant include:

timely and correct reflection of operations in accounting accounts;
ensuring the correct, fair, and timely preparation and submission of financial and supervisory reports to relevant bodies within established deadlines;
ensuring the preservation of accounting documents, their formalization in the prescribed manner, and submission to the archive;
conducting analysis of financial activities based on accounting and reporting data in collaboration with other departments;
exercising constant control over the rational and economical use of material and financial resources and the preservation of property;
informing the Head about cases of ineffective or illegal use of funds and material assets that affect or may affect the financial condition of the non-bank credit organization, and violations of current legislation requirements;
other duties not creating a conflict of interest, based on the Head's order.

The positional duties of the accounting service employees of the non-bank credit organization must be developed and approved by the Head. Specific duties are assigned to accounting service employees in accordance with their positional responsibilities.
The chief accountant must ensure that seals, stamps, and strictly accountable blanks are stored in a safe to prevent their loss or misuse.

Section 2. Accounting Documents

Summary and analytical accounting operations are recorded in separate accounting registers. In synthetic accounting, the General Ledger is used, and in analytical accounting, auxiliary books are used.
The General Ledger is a group of second-level accounts corresponding to the nomenclature of the second-level Chart of Accounts. It reflects aggregated data used in the preparation of financial reports. The General Ledger reflects opening balances, debit and credit turnovers of operations carried out during the day, and closing balances for each account.
General Ledger accounts are control accounts relative to auxiliary book accounts.
Auxiliary books are personal accounts opened for General Ledger accounts, as well as cards, books, or journals maintained for separate types of funds and securities, where accounting operations are reflected in detail and fully. The form and types of auxiliary books are independently determined by the organization and may be maintained via software.
All daily operations are reflected in the auxiliary book in chronological order. The source for the auxiliary book is cash settlement documents and other primary accounting documents.
Auxiliary books must be maintained separately for each month for second-level balance sheet accounts corresponding to the Chart of Accounts nomenclature.
No corrections are permitted in the General Ledger and auxiliary books. The use of correction fluids, as well as erasing and rewriting sums to make corrections, is prohibited.
In carrying out internal operations, a memorial order is used in accordance with Appendix 2 to this Instruction.

Identified errors are corrected on the basis of correction memorial orders entered into the accounts where the errors were made (via the reversal method).

The text of the correction memorial order must indicate when and in which document the error was made, refer to and attach the supporting document (application, notice, letter, etc.).

Primary accounting documents and accounting registers may be created, processed, submitted, and stored in electronic form using technical means, information systems, and information technologies.
When accounting registers are maintained using technical means, information systems, and information technologies, the auxiliary book for recording receipt and payment cash orders is printed on paper separately for each working day, and the General Ledger is printed separately for each month. They are bound in chronological order, numbered in ascending order, and signed by the Head and the chief accountant, indicating the number of pages.
At the end of each month, the turnover sums for the debit and credit of each account are totaled, and the balance at the end of the reporting period is calculated for the results of financial and economic activities reflected in the auxiliary books.

Section 3. Accounting Period

The accounting period begins from the time financial operations are carried out and includes the sequential stages of the accounting process up to the preparation of financial reports and closing of accounts.
The accounting period consists of the following stages:

formalization of primary documents (cash settlement documents and other documents);
registration of operations in auxiliary books;
transfer of total sums from auxiliary books to the General Ledger daily;
preparation of financial reports based on the General Ledger.

See previous edition.

Chapter 3. Accounting of Accounting Operations in Microfinance Institutions, Pawnshops, and Factoring Organizations
(The title of Chapter 3 amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025, No. 17/7 (registration number 3263-3, 20.08.2025) — , 21.08.2025, No. 10/25/3263-3/0756)

Section 1. Accounting of Cash Operations
See previous edition.
(p. 27 based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022, No. 21/7 (registration number 3263-1, 24.10.2022) lost its force — , 24.10.2022, No. 10/22/3263-1/0964)

Control over receipt and payment cash operations is carried out by the chief accountant or their deputy, or by another responsible person of the organization based on the Head's order.
When issuing cash funds from the cash desk, a payment cash order in the form prescribed by Appendix 3 to this Instruction is formalized in one copy. Relevant entries are made in the auxiliary book for recording payment cash orders. The payment cash order is signed by the organization's Head and the chief accountant and submitted to the cash desk.
When receiving cash funds into the cash desk, a receipt cash order in the form prescribed by Appendix 4 to this Instruction is formalized in one copy. Relevant entries are made in the auxiliary book for recording receipt cash orders. The receipt cash order is signed by the person handing over the funds and the chief accountant and submitted to the cash desk.
Receipt and payment cash orders are certified with the special stamps of the responsible person for receipt and payment.
At the end of the day, the cashier calculates the cash balance and submits to the chief accountant a torn-off second sheet (a copy of one day's entries in the cash book) as a cashier's report, together with receipt and payment cash orders.

In turn, the chief accountant compares the entries in the journals for recording receipt and payment cash orders with the data in the cashier's report and with the sum of cash funds actually present in the cash desk at the end of the day.

If the comparison results match completely, the chief accountant signs the cash book. After that, cash operations carried out during the day are reflected in the accounting accounts.

If the comparison results do not match, the shortage sum is debited to the "Funds to be Recovered from Employees" account, and excess funds are credited to the "Other Non-Interest Income" account.

Section 2. Accounting of Credit Operations
See previous edition.

On the date the credit (including microcredit, microloan, lease) agreement is signed between the microfinance institution, pawnshop, and client, a credit account is opened for the client.
(p. 33 amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022, No. 21/7 (registration number 3263-1, 24.10.2022) — , 24.10.2022, No. 10/22/3263-1/0964) See previous edition.
Current credit agreements are kept in accounting under the responsibility of the chief accountant. Settled agreements are kept in the current archive for the period established by legislative documents.
(See: Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated April 5, 2012, No. 101 "On Improving Archival Work in the Republic of Uzbekistan".)
See previous edition.
Accounting for credit funds provided by the microfinance institution or pawnshop and interest accrued on them is maintained based on the Chart of Accounts.
(p. 35 amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022, No. 21/7 (registration number 3263-1, 24.10.2022) — , 24.10.2022, No. 10/22/3263-1/0964) See previous edition.
Calculation of interest on credits is based on the credit agreement concluded between the microfinance institution, pawnshop, and client, calculated daily on the balance amount.
(p. 36 amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022, No. 21/7 (registration number 3263-1, 24.10.2022) — , 24.10.2022, No. 10/22/3263-1/0964)
Interest on credits is calculated starting from the day the credit is issued, and interest is not calculated for the day the credit is settled. The procedure and deadlines for interest payment are established by the credit agreement.
See previous edition.
(p. 38 based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022, No. 21/7 (registration number 3263-1, 24.10.2022) lost its force — , 24.10.2022, No. 10/22/3263-1/0964)
After interest is written off from the balance sheet, subsequent interest calculation is carried out only in off-balance sheet accounts for the period established in the credit agreement.
See previous edition.
(p. 40 based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022, No. 21/7 (registration number 3263-1, 24.10.2022) lost its force — , 24.10.2022, No. 10/22/3263-1/0964)
When a credit provided by a pawnshop becomes unsecured (when the collateral item is lost, stolen, or in force majeure cases), such credits are considered to have lost their security, and a reserve for possible losses to be covered is formed at 100%.
Transfers to the reserve for possible losses on assets are carried out through expense accounts.
Reduction of the reserve for possible losses on assets is carried out by reducing expense accounts (increasing income accounts if the reserve was formed in a previous reporting period).
See previous edition.
Credits written off based on the resolution of the higher management body are accounted for in off-balance sheet accounts.
(p. 44 amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024, No. 11/3 (registration number 3263-2, 01.05.2024) — , 02.05.2024, No. 10/24/3263-2/0319)

See previous edition.

Assets are maintained in off-balance sheet accounts for at least 3 years.
(first sentence of p. 45 amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024, No. 11/3 (registration number 3263-2, 01.05.2024) — , 02.05.2024, No. 10/24/3263-2/0319)

Assets accounted for in off-balance sheet accounts and interest accrued on them are written off in the prescribed manner based on the resolution of the higher management body. See previous edition.

When a payment is made by the client for written-off assets, these sums are reflected in relevant income accounts.

In this case, if the sum of the payment made is insufficient to fulfill obligations on a microloan or credit provided to an individual borrower or an entrepreneurial entity, the borrower's debt is covered in the following order:

proportionally, overdue debt on the principal and overdue interest payments;
interest accrued for the current period and debt on the principal for the current period;
penalty (fine, late fee);
other expenses of the creditor related to the write-off of the debt.
(p. 46 amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024, No. 11/3 (registration number 3263-2, 01.05.2024) — , 02.05.2024, No. 10/24/3263-2/0319)

Section 3. Accounting for Property Accepted as Collateral and Deposit as Credit Security

Accounting for property, property rights, and securities accepted as collateral or deposit as credit security is maintained in off-balance sheet accounts.
See previous edition.
If the funds received from the sale of pledged or deposited property are insufficient to fulfill obligations on a microloan or credit provided to an individual borrower or an entrepreneurial entity, the borrower's debt is covered in the following order:

proportionally, overdue debt on the principal and overdue interest payments;
interest accrued for the current period and debt on the principal for the current period;
penalty (fine, late fee);
other expenses of the creditor related to the write-off of the debt.
(p. 48 amended by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024, No. 11/3 (registration number 3263-2, 01.05.2024) — , 02.05.2024, No. 10/24/3263-2/0319)

If the funds received from the sale of pledged property are insufficient to satisfy the claim on the credit, the reserve for possible losses formed in the amount of the shortfall is written off.
If the settlement of the credit is carried out from the pledged property by acquiring ownership rights to this property, it is accounted for at the lower of the balance value of the credit or the fair value of the pledged property (excluding costs associated with its sale).

Section 4. Accounting for Fixed Assets

Fixed assets are material assets intended for use for more than one year in the process of providing financial services, for leasing, or for administrative purposes.

The Head has the right to establish the minimum threshold value for items to be accounted for as fixed assets in the reporting year.

Fixed assets include buildings, structures, equipment, computers, furniture, computing technology, transport vehicles, land purchased with usage rights, library funds, and others.

Fixed assets are reflected on the balance sheet at their balance (residual) value. When fixed assets are received, they are reflected on the balance sheet at their initial (actual) value.

The initial value includes the sum of all costs associated with the purchase or construction (building and completion of construction) of the fixed asset, including paid taxes, customs duties and fees, as well as all other costs directly related to bringing the asset to a condition suitable for its intended use, such as delivery, installation, mounting, and commissioning.

The initial value of fixed assets is revalued at intervals established by legislation. The value of fixed assets accounted for with revaluation is called the restoration value.

When payments related to the purchase of fixed assets are made in advance in full or in part, the transferred sum is accounted for in account 19909 — "Funds to be Received — Material Valuables".

When fixed assets arrive, the relevant account for fixed assets is debited, and account 19909 — "Funds to be Received — Material Valuables" is credited.

If payment is made after fixed assets are received, the funds to be paid for fixed assets are accounted for in account 29802 — "Funds to be Paid — For Material Valuables and Services".
Fixed assets received free of charge from founders are accounted for in account 30905 — "Property Received Free of Charge", or if received from other persons or identified as surplus during inventory, in account 45994 — "Other Non-Interest Income".
Depreciation of fixed assets is carried out starting from the month following the month the object is put into operation.

Depreciation is calculated within the useful life of the fixed asset by subtracting the salvage value from its initial value.

Salvage value is the value obtained after deducting costs associated with disposal at the end of the useful life of the fixed asset.

Depreciation may be calculated using the following methods:

straight-line method;
method of proportion to the volume of work performed;
accelerated method (declining balance method and sum-of-the-years-digits method).

The selected method for calculating depreciation must be specified in the accounting policy and must not change during the reporting year.
The initial value of fixed asset objects is revalued to align with their fair value.

If there is an opportunity to determine the fair value with sufficient accuracy, all fixed assets are reflected at their revalued amount within a single group. The revalued amount is the value of these objects at the time of revaluation, minus the accumulated depreciation and the amount of impairment loss.

When revaluing individual objects of fixed assets, all groups related to this object of fixed assets are revalued. Objects within one group of fixed assets are revalued simultaneously.

See previous edition.

All fixed assets under the ownership of a microfinance organization, pawnshop, and factoring organization, those under their economic management or operational control, as well as property leased to third parties and financial leased from third parties, property in use and not in use, property stored in conservation, property prepared for derecognition but not yet formally documented with relevant documents, as well as unfinished construction objects and equipment intended for installation, must be revalued.
(The first paragraph of paragraph 60 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756)

The value of land and nature management objects is not revalued.

Revaluation is carried out independently or with the involvement of valuation organizations that have the right to engage in valuation activities. The fair value of a fixed asset object is considered its market value.
The following methods are used in the revaluation of fixed assets:

index method;

direct revaluation method.

In the index method of revaluation, the balance value of fixed assets and the accumulated depreciation of these assets on the date of revaluation are revalued using a known index. After that, the revalued value of the assets is compared with their balance value and accumulated depreciation, and the corresponding accounting entries are made for the difference in amounts.
By balance value is meant the value of the asset with accumulated amortization and losses accumulated as a result of revaluation deducted.
If the revalued value of the asset is higher than its balance value, this increased amount is reflected in account 30908 — "Increased valuation value relative to initial value".
For the difference in amounts between the accumulated depreciation before revaluation and after revaluation, the following accounting entry is made:

Debit 30908 — "Increased valuation value relative to initial value";

Credit 165 — Corresponding account for depreciation of fixed assets (contra-asset).

The increased value of the fixed asset as a result of revaluation must be recognized as income to the extent that it exceeds the part previously recognized as an expense as a result of previous revaluation of this asset.

If the fair value of fixed assets decreases as a result of revaluation, it is recognized as an expense. This amount must be deducted from the positive amount formed for this asset as a result of the previous revaluation from account 30908 — "Increased valuation value relative to initial value".

In this case, for the difference in amounts between the accumulated depreciation before revaluation and after revaluation, the following accounting entry is made:

Debit 165 — Corresponding account for depreciation of fixed assets (contra-asset);

Credit 30908 — "Increased valuation value relative to initial value".
See previous edition.

If the previous revaluation amount reflected in account 30908 is insufficient, the difference between the decrease and the previous revaluation amount is recognized as an expense and reflected in account 55996 — "Other non-interest expenses". (The fourth paragraph of paragraph 68 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)

The full restoration value of fixed assets is determined by direct recalculation based on the market value formed on the date of revaluation of similar new objects, which confirms the value of individual objects and is approved by relevant documents.

When applying the direct revaluation method, the following can be used to confirm the full restoration value of objects with relevant documents:

written information obtained from manufacturing organizations and their special dealers, commodity and raw material exchanges, and real estate exchanges regarding the prices (costs) of similar assets;

information on the value of fixed assets purchased in freely convertible currency, where the calculation coefficient is determined relative to the Central Bank rate on the dates of purchase and revaluation of fixed assets (if there is a supporting document);

information on prices (costs) in relevant state organizations;

information on prices (costs) published in mass media and special literature during the revaluation period;

the report of the valuation organization on the value of fixed assets.

When revaluing fixed assets using the direct method, the accumulated depreciation amount calculated in accounting for the corresponding fixed asset is multiplied by the coefficient resulting from dividing the restoration value of the asset at the time of revaluation by its balance value before revaluation.

After revaluation, the fair value of assets is compared with their initial restoration value and accumulated depreciation amount, and the corresponding accounting entries specified in this paragraph are made for the difference in amounts.
The revalued value of the asset is depreciated over the remaining estimated useful life of the asset.
The positive result reflected in account 30908 — "Increased valuation value relative to initial value" regarding revaluation can be transferred to account 31203 — "Undistributed profit (asset-liability)" monthly in an amount equal to the difference between the depreciation amount of the restoration value of the corresponding asset and the depreciation amount of its initial value, or the entire amount can be transferred at once when the asset is put out of use or sold.

The procedure for transferring the amount from account 30908 to the undistributed profit account is specified in the accounting policy.

Fixed assets are derecognized from the balance sheet in the following cases:

when fully worn out;

when sold;

when exchanged;

when given for free;

when transferred to the charter capital of another organization;

when a shortage is identified;

when a founder leaves the composition of founders and their share in the charter capital is returned from property.

When the asset is derecognized, the entire increased amount of revaluation related to this asset in account 30908 is transferred to account 31203.

Profits or losses arising from the disposal or sale of fixed asset objects are determined as the difference between the income received from the disposal or sale of the asset and its balance value. Profits or losses from disposal or sale are reflected in the financial results report at the time the asset is derecognized.
If fixed assets are fit for use, they may continue to be used despite the expiration of their service life. In this case, fixed assets are not derecognized from the balance sheet and depreciation is not calculated.
See previous edition.
All documents confirming ownership of fixed assets — their valuation, insurance policy, and other documents — must be kept in separate consolidated folders.
(Paragraph 76 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756)

Section 5. Accounting for Intangible Assets

Intangible assets are non-monetary, identifiable assets that do not have a material and physical form, have a useful life of more than one year, and are intended for use in providing microfinance services or for administrative purposes.

Patents, copyrights, goodwill, trademarks, computer software, licenses, and the like are included in intangible assets.

If software is an integral part of the relevant equipment, it is considered a material asset. If software is not an integral part of the relevant equipment, it is considered an intangible asset.

Acquired intangible assets are valued and recorded at their initial (fair) value. The initial value of intangible assets is determined in accordance with paragraph 52 of these Guidelines, and its change is permitted only as a result of revaluation of intangible assets.

Expenses related to intangible assets may be added to their initial (fair) value if these expenses are likely to bring higher economic benefits than the initially calculated norms for these assets in the future. All other expenses are reflected as current expenses of the period in which they occurred.

After intangible assets are recorded in the balance sheet at their initial value, they are revalued and recorded at their revalued (restoration) value on the date of revaluation if their market price can be determined.
After revaluation, the revalued value of intangible assets is compared with their balance value and accumulated depreciation, and the corresponding accounting entries are made for the difference in amounts.
If the revalued value of the asset is higher than its balance value, this increased amount is reflected in account 30908 — "Increased valuation value relative to initial value".
The increased amount of the value of intangible assets as a result of revaluation is recognized as income only to the extent that it covers the amount previously recognized as an expense from previous revaluation of this asset and reduced its value.
If the value of the asset at the time of revaluation decreases compared to its balance value, this amount is deducted from the positive amount formed for this asset as a result of the previous revaluation from account 30908 — "Increased valuation value relative to initial value". If there is not enough amount in account 30908, this amount is transferred to the expense account.
The positive result reflected in account 30908 — "Increased valuation value relative to initial value" regarding revaluation:

can be transferred monthly to account 31203 — "Undistributed profit (asset-liability)" in an amount equal to the difference between the depreciation amount of the restoration value of the corresponding asset and the depreciation amount of its initial value, or the entire amount can be transferred at once to account 31203 — "Undistributed profit (asset-liability)" when this asset is put out of use or sold.

The procedure for transferring the amount from account 30908 to the undistributed profit account is determined by the accounting policy.

Depreciation is calculated for intangible assets starting from the month following the month in which they began to be used. The depreciation amount of intangible assets is regularly transferred to expenses over their useful life.
The useful life of intangible assets is determined using depreciation rates. Depreciation rates are calculated based on the initial value of the asset and its useful life.

For intangible assets whose useful life cannot be determined, depreciation rates are set for five years, but not exceeding the duration of the pawnshop's activity.

Depreciation calculation for intangible assets is carried out in the manner specified in paragraph 56 of these Guidelines. The selected method for calculating depreciation must be specified in the accounting policy and must not change during the year.
The value of intangible assets is derecognized as a loss at the residual value amount in the manner specified in cases of full depreciation, force majeure events, or when given for free.
See previous edition.

Section 6. Accounting for Leased Operations
(The name of paragraph 6 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

In accordance with legislative acts, accounting for assets leased out is maintained in accounts 15600 — "Leasing (financial lease)".
(Paragraph 89 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.
Initial recognition of the receivable for the asset being leased is carried out at the start of the lease contract term. On the balance sheet, this receivable is recognized as an asset as the sum of expenses related to purchasing the leased object, delivering it to the lessee, and preparing it for use.
(Paragraph 90 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.
Initial direct expenses incurred by the lessor and covered by the lessee in accordance with the lease contract are added to the value of the leased object.

If the above expenses are not covered by the lessee in accordance with the lease contract, these expenses are recognized as expenses of the relevant reporting period at the time they occurred. (Paragraph 91 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

After the initial recognition of the receivable for the asset being leased by the microfinance organization, subsequent accounting consists of calculating the main debt amount (initially recognized amount) and interest on it payable by the lessee. Subsequent accounting also includes monitoring the leased object.
(Paragraph 92 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)
The lessor's income is recognized in the relevant reporting periods in accordance with the lease payment schedule.
See previous edition.
Interest income on leasing is calculated daily by the lessor based on the principle of accrual.
(Paragraph 94 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.
After the expiration of the lease contract term, if the terms of lease payments are fully fulfilled, the balances of the "Leased Out" and accounts for interest calculated on this receivable will be equal to zero.

The balances in these accounts will also be equal to zero if the lessee purchases the leased object before the expiration of the lease contract term.
(Paragraph 95 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

If the leased object is returned by the lessee due to violation of the terms of the lease contract by the lessee, the leased object is reflected on the lessor's balance sheet in the "Real Estate and Other Private Property" account.
(Paragraph 96 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition. (Paragraph 97 was invalidated based on the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.
Transfers to the reserve for covering possible losses on leasing operations are charged to expenses and reflected in the financial results report for the current period through the "Assessment of Possible Losses on Leasing (Financial Lease)" account.
(Paragraph 98 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)

Section 7. Accounting for Factoring Operations
See previous edition.

In accordance with legislative acts, accounting for factoring operations is maintained in balance sheet accounts and in the personal account of the off-balance sheet account 90966 — "Purchased Receivables — Factoring" of payment documents.
(Paragraph 99 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024 No. 11/3 (registry number 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319) See previous edition. (Paragraph 100 was invalidated based on the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.
After the factoring (financing in exchange for assignment of a claim other than a payment order) contract is signed by the parties, the amount agreed in the contract is transferred to the client's main deposit account, with the discount amount deducted, until the client demands payment.
(Paragraph 101 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756)
In factoring operations, the client must stamp or write "Factoring" in the upper part of the payment order, and the financial agent for the credit must indicate the number of the factoring account.

Section 8. Accounting for Low-Value and Fast-Wearing Items

Low-value and fast-wearing items (hereinafter referred to as LVI in the text) are material assets used in the activities of a non-bank credit organization and meeting at least one of the following criteria:

service life does not exceed one year;

regardless of service life, items with a value up to fifty times the base calculation amount in the Republic of Uzbekistan (at the time of purchase). The head has the right to set the minimum value of items for accounting purposes within LVI for the reporting year.

Office and administrative items, postage and document stamps, and others are included in LVI.

LVI accounting is maintained at their actual purchased cost, taking into account customs duties and fees, intermediary expenses paid to suppliers and intermediary organizations, taxes (for example, value-added tax), and other expenses directly related to the purchase of LVI.

LVI accounting is maintained in account 19921 — "Low-value and fast-wearing items in warehouse and other valuables".
When LVI is issued from the warehouse for use or derecognized, it must be recognized as an expense in the period in which it was issued for use or a shortage was identified.
All operations related to LVI accounting are carried out outside the accounting and control system (in journals).

Section 9. Accounting for Receivables and Prepaid Funds as well as Deferred Expenses

Accounting for various assets receivable from employees and other debtors is maintained in the corresponding accounts of account 19900 — "Other Assets".
Account 19911 — "Reserve for Covering Possible Losses — Receivables (contra-asset)" is used to reflect receivable assets at fair value in the balance sheet report.
Prepaid and future reporting period-related expenses must be periodically inventoried and amortized (charged to expenses) during the reporting period.
See previous edition.

Asset inventory is carried out in accordance with the National Standard of Accounting of the Republic of Uzbekistan (No. 19) "Organization and Conduct of Inventory" (registry number 3548, August 12, 2024). (The second paragraph of paragraph 109 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756)

Section 10. Accounting for Payable Loans

Each received loan is maintained in separate personal accounts.
Interest on payable loans is calculated daily based on the loan contract.

Section 11. Accounting for Leased Operations Received

Leasing is recognized by the lessee in their financial reports both as an asset and as a liability.
Initial recognition of leasing is carried out at the start of the lease contract term. In this case, the lessee reflects the leased object on their balance sheet at the lower of its net investment value or its fair value.
Expenses incurred by the lessee related to purchasing, delivering, or preparing the leased object for its intended use are added to the value of the leased object.
The leased object must be reflected on the lessee's balance sheet as separate items of assets and liabilities.
Subsequent accounting by the lessee after initial recognition of the lease consists of calculating the main debt amount (initially recognized amount) and interest payments on the lease.

Subsequent accounting also includes monitoring the leased object, calculating depreciation, and carrying out other expenses provided for in the contract, since all risks related to the lease have passed to the lessee.

At the time of initial recognition or when taking the object on lease, the lessee's leasing interest expenses are not reflected in accounting.
Interest expenses on leasing are calculated daily by the lessee in accordance with the lease payment schedule.
If the transfer of ownership rights to the leased object is not specified in the lease contract, depreciation on the leased object is calculated over the shorter of the lease contract term or the useful life of the asset.
Revaluation of the leased object is carried out by the lessee in accordance with paragraph 4 of this section.
Ownership rights to the property pass to the lessee after the final payments are made by the lessee.
If the lease agreement is terminated before the expiration of its term and the lessor takes back the leased object in the manner specified in the contract terms, the return of the leased object to the lessor is carried out in the amount of the unamortized value of the leased object on the date the lease agreement's term was terminated.
The financial result (profit or loss) from the derecognition of the leased object is determined as the difference between the residual (balance) value of the leased object and the remaining debt according to the lease payment schedule, taking into account the sum of expenses related to the derecognition of the leased object.

When determining the financial result (profit or loss) from the derecognition of the leased object, the increased amount of the leased object's value from previous revaluations is credited to the credit balance of account 30908 — "Increased Value of Revaluation Relative to Initial Value" and to account 31203 — "Undistributed Profit (Asset-Liability)" as income from the disposal of the leased object.

12-§. Accounting for Payable Funds and Other Debts for Goods, Material Values, and Other Liabilities

Accounting for funds payable for received goods, material values, and rendered services, as well as for employees, dividends payable to founders, liabilities to operational lessees, and other creditors is maintained in the corresponding accounts of account 29800 — "Other Liabilities".
See previous edition.
The inventory of funds in these accounts is carried out in accordance with the National Standard of Accounting of the Republic of Uzbekistan (No. 19) "Organization and Conduct of Inventory" (registry number 3548, August 12, 2024).
(Paragraph 125 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756) See previous edition.

13-§. Accounting for Operations on Capital Accounts

At the end of the financial year, the balances of all income and expense accounts must be closed by transferring them to account 31206 — "Net Profit (Loss) (Asset-Liability)". In this case, income accounts are credited to account 31206, and expense accounts are debited to account 31206.
Subsequently, the balance in account 31206 — "Net Profit (Loss) (Asset-Liability)" is transferred to account 31203 — "Undistributed Profit (Asset-Liability)".
Undistributed profit is debited (reduced) or credited (increased) by the amount of necessary allocations or reserves (funds) of capital. In other cases, adjustments to undistributed profit may be made only for significant amounts related to the previous reporting period.
Significant corrections to financial statements may arise as a result of arithmetic errors, misuse of information or mistakes, and errors in applying accounting principles and rules.
Allocations to the reserve fund, as provided for in the Charter, are formed annually by making allocations from net profit.

14-§. Accounting for Income and Expenses

Accounting for income and expenses is maintained in the corresponding accounts of the Chart of Accounts.
Income and expenses are reflected in the reporting period to which they relate, regardless of the date of payment and receipt of funds, in accordance with the accrual principle.
Additional expenses related to the conclusion of a contract and payable are recognized as assets.
See previous edition.

Chapter 4. Accounting for Accounting Operations in Mortgage and Guarantee Institutions
(The name of Chapter 4 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756) See previous edition.

In mortgage and guarantee institutions (hereinafter referred to as "institutions" in the text), documents serving as the basis for the receipt and issuance of funds and goods, material values, as well as credit and settlement agreements, are signed by the head, the chief accountant, or other persons to whom such authority has been granted. The granting of the right to sign documents to these authorized persons is formalized by an order of the head of the institution.
(Paragraph 134 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756) See previous edition.
The procedure for carrying out cash operations in institutions is carried out in the manner established by the institutions in accordance with current legislation.
(Paragraph 135 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756) See previous edition.
Accounting for credit operations in institutions, as well as accounting for property and property rights accepted as collateral for credit support, are carried out in the manner specified in the second and third paragraphs of Chapter 3 of these Guidelines.
(Paragraph 136 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756) See previous edition.
If the assets of institutions (resources allocated to credit institutions, deposits placed in banks) are found to be "unsatisfactory," "doubtful," or "hopeless," the calculation of interest on such assets on balance sheet accounts is stopped, and a reverse accounting entry is made, transferring the interest calculation to off-balance sheet accounts, where subsequent calculation is carried out.
(Paragraph 137 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756)
Reserves for covering probable losses on the assets of mortgage institutions are formed on the basis of the requirements of the Regulation on the Coordination and Regulation of the Activities of Mortgage Refinancing Institutions (registry number 3219, February 10, 2020).
See previous edition.
Accounting and derecognition of financial assets and liabilities, fixed assets, intangible assets, low-value and fast-wearing items of institutions are carried out on the basis of current legislative acts and international standards for financial reporting.
(Paragraph 139 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756) See previous edition.
To control the actual existence and preservation of material values in institutions, they are subject to periodic inventory, but at least once a year, in the manner established by the head.
(Paragraph 140 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756)

Chapter 5. Accounting for Assets and Liabilities Expressed in Foreign Currency

The following are considered operations of a non-bank credit organization in foreign currency:

purchase (sale) of property (fixed assets, intangible assets, and goods, material values) in foreign currency;

purchase (receipt/sale) of assets with the payment amount specified in foreign currency;

acceptance (payment) of liabilities expressed in foreign currency.

It is prohibited to issue loans (debts) in foreign currency to individuals and to account for their liabilities on loans (debts) in foreign currency.
Assets and liabilities expressed in foreign currency are revalued in national currency — the sum — in accounting at the Central Bank rate on the date the operation in foreign currency was carried out.
The currency items of the balance sheet of a non-bank credit organization are revalued monthly at the Central Bank rate on the last day of the reporting month and on the date the operations in foreign currency were carried out.
General and Auxiliary Books for operations in foreign currency are maintained in separate accounts for each type of currency.
See previous edition.
In a multi-currency accounting system, the accounting of fixed assets, capital, income, and expenses of a non-bank credit organization is maintained only in national currency.
(Paragraph 146 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 No. 21/7 (registry number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)
Profits arising from exchange rate differences resulting from the revaluation of assets and liabilities in foreign currency are credited to account 45401 — "Profit from Foreign Currency 'Spot' Transactions," and losses are debited to account 55302 — "Losses from Foreign Currency 'Spot' Transactions."

Chapter 6. Storage of Accounting Documents

Strict storage of accounting documents must be ensured. Responsibility for compliance with the procedure established in this document regarding the storage of documents is placed on the head and the chief accountant. The head must allocate a specific place for document storage. The collection of documents and their binding into separate folders is carried out by an employee (responsible employee) appointed by the head.
Accounting documents are formed in chronological order for each working day and are stored bound into separate folders for each month.

Daily cash receipt and payment orders are formed in chronological order for each working day together with a copy of the daily entries in the cash book, bound with a thread, and stored.

The following documents are bound into monthly folders:

a copy of the deposit account statement in the bank;

payment orders serving as the basis for operations performed on fund transfers;

a list of memorial orders serving as the basis for operations performed on internal operations in accordance with Appendix No. 5 of these Guidelines;

cash receipt and payment journals are bound in the established manner;

a monthly general ledger formalized in the established manner;

other primary documents.

The responsible employee must carefully check the presence of all documents related to accounting operations performed in the folders for each working day.

Documents for the completed day must be formed without delay from the next day. Documents must be stored in an iron safe until the beginning of the next day.

Non-bank credit organizations must store information about operations performed with customers, correspondence with customers, as well as data on customer identification and materials on due diligence of customers for at least five years after the termination of practical business relations with customers.
The following documents must be stored in the cash office, warehouse, or iron cabinets:

a copy of the annual report for the completed year, duly signed, as well as the balance sheet for the last completed reporting period and all its appendices;

cash documents for the last 12 months;

accounting registers (if maintained in paper form).

Documents related to accounting must be stored in the place allocated for document storage equipped with shelves and iron safes (current archive) until they are handed over to the archive. The responsible employee is responsible for the integrity and security of documents in the current archive.
Information regarding documents stored in the current archive is obtained from the head of the responsible employee for cash documents, based on requisitions signed by the chief accountant, in the presence of the responsible employee for the current archive. The employee authorized to obtain information must work under the supervision of the cashier or the responsible employee for the current archive. The responsible employee for the current archive must ensure that employees authorized to obtain information do not make any corrective entries in the documents.
See previous edition.
Payment documents belonging to customers and other can be obtained only with the permission of the head, based on a written request from judicial and investigative bodies in accordance with legislative acts.
(Paragraph 156 in the edition of the Order of the Minister 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)
When the original copy of a document is obtained, a protocol or statement is drawn up in two copies, which is signed by the head, the chief accountant, and the representative of the body requesting the document. The protocol or statement must clearly indicate which document is being obtained, who requested it, and under whose permission it is being obtained. The second copy of the protocol or statement is handed over to the aforementioned representative.
In place of the obtained original copy of the payment document, a copy certified by the chief accountant is placed, as well as the first copy of the statement signed by the person obtaining the original copy of the document and the requisition for obtaining the document. The chief accountant writes on the cover of the folder where the document was located and signs it regarding the obtaining of the document.
In cases where payment documents of different dates are obtained simultaneously, a single protocol or statement is drawn up for all these documents, including a list of these documents. In place of one of these documents, its copy, the requisition for obtaining the document, and the first copy of the protocol or statement are placed, and in place of others, copies of these documents are placed, indicating where the requisition for obtaining the document is stored.
The head, the chief accountant, and the responsible employee carrying out archiving are personally responsible for the completeness, reliability, and correct archiving of electronic database information.
In a non-bank credit organization, accounting of the electronic database is archived daily, written to an external storage device, and stored in a safe under the responsibility of the responsible person.
The information in accounting registers and electronic database information must correspond to each other.

Chapter 7. Final Provisions
See previous edition.

Persons guilty of violating the requirements of these Guidelines are liable in accordance with legislative acts.
(Paragraph 163 in the edition of the Order of the Minister 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: Article 175-1 of the Code of Administrative Liability of the Republic of Uzbekistan.

Appendix No. 1 to the Guidelines on the Procedure for Maintaining Accounting in Non-Bank Credit Organizations

Chart of Accounts for Accounting in Non-Bank Credit Organizations

PLAN

Chapter 1. General Description of the Chart of Accounts
See previous edition.

The chart of accounts for accounting in non-bank credit organizations (hereinafter referred to as the "Chart of Accounts" in the text) is developed on the basis of the requirements of the Civil Code of the Republic of Uzbekistan, the Law "On Accounting," the Law "On the Central Bank of the Republic of Uzbekistan," and International Standards for Financial Reporting, and it establishes unified methodological foundations for the maintenance and organization of accounting in non-bank credit organizations. Accounting in a non-bank credit organization is maintained continuously from the time of its registration as a legal entity in accordance with legislative acts until its reorganization or liquidation.
(Paragraph 1 in the edition of the Order of the Minister 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: Decision of the Cabinet of Ministers of the Republic of Uzbekistan dated February 9, 2017 No. 66 "On Measures to Implement the Decision of the President of the Republic of Uzbekistan dated October 28, 2016 No. PQ-2646 'On Improving the System of State Registration and Accounting of Business Entities'."

The Chart of Accounts consists of a list of general ledger accounts used for maintaining accounting of operations, analysis, grouping, and preparing reports on them.
See previous edition.
The Chart of Accounts is generally presented for microfinance organizations, pawnshops, mortgage refinancing, factoring, and guarantee institutions, and these organizations use the corresponding accounts based on the requirements of legislative acts regulating their activities.
(Paragraph 3 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756)
In correcting errors and making adjustments for changes in accounting policy, adjustments are allowed even if not provided for in the definitions of accounts, by issuing adjustment entries on the debit and credit of accounts.
The Chart of Accounts is based on a multi-currency system of accounting, allowing for the reflection of accounting of operations in foreign currency in all accounts where such operations can be recorded. For each type of currency, a separate General Ledger is opened for synthetic accounting, and Auxiliary Books are opened for analytical accounting. The sum of amounts in Auxiliary Books for each currency must match the sum of amounts in the corresponding balance sheet accounts of the General Ledgers.
Each operation performed by a non-bank credit organization must be recorded in the General and Auxiliary Books for the corresponding type of currency. At the reporting date, the total amounts of General Ledgers for foreign currencies are converted into national currency, and a consolidated balance sheet of the organization is prepared for all operations performed during the reporting period.
Coding of accounts is developed for the following purposes:

facilitating the placement of accounts in General and Auxiliary Books;

helping to classify and group accounts in a single system;

facilitating the automation of accounting processes;

speeding up the recording of operations.

The coding system for balance sheet accounts in the General Ledger is accepted to consist of five characters according to the following scheme:
See previous edition.

C MM SS C

Account Group (Category):

1 Assets
2 Liabilities
3 Capital
4 Income
5 Expenses
9 Off-balance sheet accounts

MM Main accounts (first level) belonging to the account group SS Sub-accounts (second level) belonging to the main accounts

(Second line of Paragraph 8 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024 No. 11/3 (registry number 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

The following necessary conditions are placed in the numeric coding:

for consolidated accounts, MM and/or SS have zero digits (for example, 10000 — "Assets", 10100 — "Cash in Hand", etc.);

for sub-accounts titled "...Reserve for Covering Losses" in the "Assets" section, the number 99 is accepted instead of SS.

Personal accounts in the Auxiliary Book consist of 20 digits (numbers) and are coded according to the following scheme:

CMMSS VVV K HHHHHHHH NNN

where:

CMMSS — Balance sheet account of the General Ledger;

VVV — Currency code;
See previous edition.

K — Additional sequence number;
(Sixth line of Paragraph 9 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756)

HHHHHHHH — Unique code of the account;

NNN — Sequence number of the personal account for this balance sheet account.
See previous edition.

The number of the balance sheet account of the General Ledger is determined in accordance with the Chart of Accounts, the currency code is determined based on the "World Countries and Currencies Classifier," the additional sequence number is determined by a sequence number from 0 to 9, and the sequence number of the personal account is always determined by a sequence number from "001" to "999".
(Paragraph 10 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 No. 17/7 (registry number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756)
Accounts for legal entities and individual entrepreneurs are opened with a unique code issued in the National Information Base of Bank Depositors for their bank accounts, and accounts for individuals are opened with a specially generated unique number for each individual in the format "6HHHHHHH". In this case, accounts for individuals are opened based on the individual's personal identification number.
See previous edition.
In the Chart of Accounts, the asset or liability nature of each account is clearly defined, with the exception of some accounts having asset-liability balances. Asset accounts include accounts in the "Assets," "Expenses," and "Off-balance sheet accounts" sections, and liability accounts include accounts in the "Liabilities," "Capital," and "Income" sections.
(Paragraph 12 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024 No. 11/3 (registry number 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)
Counter-asset accounts are included in the "Assets" section to reflect the real value of assets, and counter-liability accounts are included in the "Liabilities" section to reflect the real value of liabilities.
See previous edition.
Counter-asset accounts are included in the "Off-balance sheet accounts" section, which allows for reflecting operations using the double-entry method and providing additional control over the correctness of performed operations.
(Paragraph 14 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024 No. 11/3 (registry number 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319) See previous edition.
Accounting in "Off-balance sheet" accounts is carried out using the double-entry method. In this case, counter-accounts exist for each main account or group of main accounts, which are used only for accounting purposes. Main accounts are reflected in balance sheets or other financial reports, and information from counter-accounts is not shown.
(Paragraph 15 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024 No. 11/3 (registry number 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)
Except for some accounts, "Assets" are classified based on liquidity principles, and "Liabilities" are classified based on maturity principles.
In this Chart of Accounts, a definition is provided for each second-level balance sheet account, indicating which operations on the debit and credit of the account are reflected and how analytical accounting is maintained. For detailed analytical accounting, non-bank credit organizations may maintain additional journal accounting and registers in addition to personal accounts.
Analytical accounting is not specified for the "Income" and "Expenses" sections, and accounts in these sections are considered internal accounts of the non-bank credit organization. The maintenance of analytical accounting in these accounts is determined based on Central Bank requirements and accounting policy.

Chapter 2. List of Accounts

Code — Name

10100 Cash in the Cash Desk

10101 Cash in the Cash Desk

10109 Cash in Transit

10300 Funds to be Received from the Central Bank of the Republic of Uzbekistan (CBU)

10301 Demand Deposits Held at the CBU

10305 Reserve Deposits at the CBU

10307 Time Deposits at the CBU

10313 Other Funds at the CBU

10500 Deposits and Other Funds Placed with Other Banks

10503 Demand Deposits Placed with Other Banks

10505 Reserve Deposits Placed with Other Banks

10507 Time Deposits Placed with Other Banks

10509 Non-Cash Funds in Transit

10513 Other Funds Placed with Other Banks

10599 Allowance for Possible Losses — Funds to be Received from Other Banks (Contra-Asset)

10700 Investments in Securities Measured at Fair Value with Changes in Value Recognized in Income/Expenses

10701 Government Treasury Bills

10705 Government Bonds

10709 Bonds and Other Debt Securities of the CBU

10779 Other Securities

10791 Discount on Securities Measured at Fair Value with Changes in Value Recognized in Income/Expenses (Contra-Asset)

10793 Premium on Securities Measured at Fair Value with Changes in Value Recognized in Income/Expenses

10795 Change in Fair Value of Securities Measured at Fair Value with Changes in Value Recognized in Income/Expenses

10799 Allowance for Possible Losses — Securities Measured at Fair Value with Changes in Value Recognized in Income/Expenses (Contra-Asset)

10800 Investments in Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income

10801 Government Treasury Bills

10805 Government Bonds

10809 Bonds and Other Debt Securities of the CBU

10879 Other Securities

10889 Expenses for Purchasing Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income

10891 Discount on Investments in Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income (Contra-Asset)

10893 Premium on Investments in Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income

10895 Change in Fair Value of Investments in Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income

10899 Allowance for Possible Losses — Investments in Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income (Contra-Asset)

11100 Purchased Receivables — Factoring

11101 Purchased Receivables — Factoring

11103 Overdue Purchased Receivables — Factoring

11105 Purchased Receivables in Litigation — Factoring

11195 Discount on Purchased Receivables — Factoring (Contra-Asset)

11199 Allowance for Possible Losses on Purchased Receivables — Factoring (Contra-Asset)

11800 Securities Purchased under Repo Agreements

11801 Securities Purchased from the CBU under Repo Agreements

11803 Securities Purchased from Other Banks under Repo Agreements

11805 Securities Purchased from the Government under Repo Agreements

11897 Securities Purchased from Other Debtors under Repo Agreements

11899 Allowance for Possible Losses — Securities Purchased under Repo Agreements (Contra-Asset)

12100 Short-Term Loans Granted to Banks

12101 Short-Term Loans Granted to Banks

12105 Overdue Loans Granted to Banks

12109 Short-Term Loans with Restructured Terms Granted to Banks

12199 Allowance for Possible Losses — Short-Term Loans Granted to Banks (Contra-Asset)

12400 Short-Term Loans (Microloans) Granted to Individuals

12401 Short-Term Loans (Microloans) Granted to Individuals

12405 Overdue Loans Granted to Individuals (Microloans)

12409 Short-Term Loans with Restructured Terms Granted to Individuals (Microloans) See previous edition.

12411 Short-Term Loans (Microloans) Granted to Self-Employed Persons (As per Chapter 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registration No. 3263-2, 01.05.2024), the balance sheet account 12411 was filled — , 02.05.2024, No. 10/24/3263-2/0319)

12499 Allowance for Possible Losses — Short-Term Loans (Microloans) Granted to Individuals (Contra-Asset)

12500 Short-Term Microcredits Granted to Individual Entrepreneurs

12501 Short-Term Microcredits Granted to Individual Entrepreneurs

12505 Overdue Microcredits Granted to Individual Entrepreneurs

12509 Short-Term Microcredits with Restructured Terms Granted to Individual Entrepreneurs

12599 Allowance for Possible Losses — Short-Term Microcredits Granted to Individual Entrepreneurs (Contra-Asset)

12700 Short-Term Microcredits Granted to Legal Entities

12701 Short-Term Microcredits Granted to Legal Entities

12705 Overdue Microcredits Granted to Legal Entities

12709 Short-Term Microcredits with Restructured Terms Granted to Legal Entities

12799 Allowance for Possible Losses — Short-Term Microcredits Granted to Legal Entities (Contra-Asset)

13200 Short-Term Loans Granted to Non-Bank Financial Institutions

13201 Short-Term Loans Granted to Non-Bank Financial Institutions

13205 Overdue Loans Granted to Non-Bank Financial Institutions

13209 Short-Term Loans with Restructured Terms Granted to Non-Bank Financial Institutions

13299 Allowance for Possible Losses — Short-Term Loans Granted to Non-Bank Financial Institutions (Contra-Asset)

14500 Long-Term Loans Granted to Banks

14501 Long-Term Loans Granted to Banks

14505 Long-Term Loans with Restructured Terms Granted to Banks

14599 Allowance for Possible Losses — Long-Term Loans Granted to Banks (Contra-Asset)

14800 Long-Term Loans (Microloans) Granted to Individuals

14801 Long-Term Loans (Microloans) Granted to Individuals

14809 Long-Term Loans with Restructured Terms Granted to Individuals (Microloans) See previous edition.

14811 Long-Term Loans (Microloans) Granted to Self-Employed Persons (As per Chapter 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registration No. 3263-2, 01.05.2024), the balance sheet account 14811 was filled — , 02.05.2024, No. 10/24/3263-2/0319)

14899 Allowance for Possible Losses — Long-Term Loans (Microloans) Granted to Individuals (Contra-Asset)

14900 Long-Term Microcredits Granted to Individual Entrepreneurs

14901 Long-Term Microcredits Granted to Individual Entrepreneurs

14909 Long-Term Microcredits with Restructured Terms Granted to Individual Entrepreneurs

14999 Allowance for Possible Losses — Long-Term Microcredits Granted to Individual Entrepreneurs (Contra-Asset)

15100 Long-Term Microcredits Granted to Legal Entities

15101 Long-Term Microcredits Granted to Legal Entities

15109 Long-Term Microcredits with Restructured Terms Granted to Legal Entities

15199 Allowance for Possible Losses — Long-Term Microcredits Granted to Legal Entities (Contra-Asset)

15400 Long-Term Loans Granted to Non-Bank Financial Institutions

15401 Long-Term Loans Granted to Non-Bank Financial Institutions

15405 Long-Term Loans with Restructured Terms Granted to Non-Bank Financial Institutions

15499 Allowance for Possible Losses — Long-Term Loans Granted to Non-Bank Financial Institutions (Contra-Asset)

15500 Rights Acquired under Mortgage Loans

15501 Rights Acquired under Mortgage Loans

15505 Rights Acquired under Mortgage Loans — Overdue Payments

15599 Allowance for Possible Losses — Rights Acquired under Mortgage Loans (Contra-Asset) See previous edition.

15600 Leasing (Financial Leasing)
(Code 15600 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, No. 10/22/3263-1/0964) See previous edition.

15607 Leasing
(Code 15607 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, No. 10/22/3263-1/0964) See previous edition.

15617 Overdue Leasing
(Code 15617 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, No. 10/22/3263-1/0964) See previous edition.

15619 Leasing with Restructured Terms
(Code 15619 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, No. 10/22/3263-1/0964) See previous edition.

15699 Allowance for Possible Losses — Leasing (Financial Leasing) (Contra-Asset) (Code 15699 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, No. 10/22/3263-1/0964)

15700 Loans in Litigation

15701 Loans in Litigation (Microloans) Granted to Individuals

15703 Microcredits in Litigation Granted to Individual Entrepreneurs

15705 Overdue Loans with Notary Execution Writs

15707 Microcredits in Litigation Granted to Legal Entities See previous edition.

15709 Leasing in Litigation
(Code 15709 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, No. 10/22/3263-1/0964)

15711 Loans in Litigation Granted to Banks

15713 Loans in Litigation Granted to Non-Bank Financial Institutions

15715 Loans in Litigation on Rights Acquired under Mortgage Loans

15799 Allowance for Possible Losses — Loans in Litigation (Contra-Asset)

15800 Investments in Subsidiary Financial Organizations

15801 Investments in Subsidiary Financial Organizations

15899 Allowance for Possible Losses — Investments in Subsidiary Financial Organizations (Contra-Asset)

15900 Investments Measured at Amortized Cost

15901 Government Treasury Bills

15905 Government Bonds

15909 Bonds and Other Debt Securities of the CBU

15979 Other Debt Securities

15989 Expenses for Purchasing Debt Securities Measured at Amortized Cost

15991 Discount on Debt Securities Measured at Amortized Cost (Contra-Asset)

15993 Premium on Debt Securities Measured at Amortized Cost

15999 Allowance for Possible Losses — Investments in Debt Securities Measured at Amortized Cost (Contra-Asset)

16100 Funds Receivable from Head Office/Branch

16101 Funds Receivable from Head Office/Branch — Cash

16103 Funds Receivable from Head Office/Branch — Non-Cash Funds

16109 Funds Receivable from Head Office/Branch — Float

16117 Funds Receivable from Head Office/Branch — Tangible Assets and Services

16300 Accrued Interest Receivable

16301 Accrued Interest Receivable on Deposits in Banks

16307 Accrued Interest Receivable on Loans (Microloans) Granted to Individuals

16309 Accrued Interest Receivable on Loans (Microcredits) Granted to Legal Entities and Individual Entrepreneurs

16311 Accrued Interest Receivable on Securities Measured at Fair Value with Changes in Value Recognized in Income/Expenses

16313 Accrued Interest Receivable on Investments in Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income

16315 Accrued Interest Receivable on Investments in Debt Securities Measured at Amortized Cost See previous edition.

16323 Accrued Interest Receivable on Leasing (Financial Leasing) (Code 16323 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, No. 10/22/3263-1/0964)

16377 Overdue Accrued Interest
See previous edition.

16399 Allowance for Possible Losses — Accrued Interest Receivable (Contra-Asset) (As per Chapter 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registration No. 3263-2, 01.05.2024), the balance sheet account 16399 was filled — , 02.05.2024, No. 10/24/3263-2/0319)

16400 Accrued Non-Interest Income Receivable

16401 Accrued Intermediation Fees and Payments for Services Rendered Receivable

16405 Accrued Fines and Penalties Receivable

16409 Income Accrued from Operating Leases

16413 Other Accrued Non-Interest Income Receivable

16499 Allowance for Possible Losses — Accrued Non-Interest Income Receivable (Contra-Asset)

16500 Fixed Assets

16501 Land

16505 Incomplete Construction

16509 Private Buildings — Buildings and Other Structures

16511 Accumulated Depreciation — Buildings and Other Structures (Contra-Asset)

16515 Right to Lease and Improve the Object

16519 Accumulated Depreciation — Right to Lease and Improve the Object (Contra-Asset)

16529 Vehicles

16531 Accumulated Depreciation — Vehicles (Contra-Asset)

16535 Furniture, Equipment and Fixtures

16539 Accumulated Depreciation — Furniture, Equipment and Fixtures (Contra-Asset)

16549 Fixed Assets Leased Out

16551 Accumulated Depreciation of Fixed Assets Leased Out (Contra-Asset)

16561 Fixed Assets in Warehouse

16563 Accumulated Depreciation — Fixed Assets in Warehouse (Contra-Asset)

16575 Fixed Assets Pledged for Obtained Loans

16579 Accumulated Depreciation of Fixed Assets Pledged for Obtained Loans (Contra-Asset)

16600 Intangible Assets

16601 Intangible Assets

16605 Accumulated Amortization — Intangible Assets (Contra-Asset)

16609 Intangible Assets in the Process of Installation and Creation

16617 Goodwill

16699 Allowance for Possible Losses — Intangible Assets in the Process of Installation and Creation (Contra-Asset)

16700 Other Private Property

16701 Other Private Property

16707 Accumulated Depreciation — Other Private Property (Contra-Asset)

16799 Allowance for Possible Losses — Other Private Property (Contra-Asset)

16900 Unrecognized Profit from Revaluation of Derivative Instruments

16901 Unrecognized Profit from Revaluation — Forward Contracts

16905 Unrecognized Profit from Revaluation — Options

16909 Unrecognized Profit from Revaluation — Futures

16913 Unrecognized Profit from Revaluation — Swaps

17100 Currency Trading and Currency Positions

17101 Currency Position Accounts

19900 Other Assets

19901 Petty Cash Expenses

19907 Prepaid Expenses for Services

19908 Funds Receivable — Settlements with Employees

19909 Funds Receivable — Tangible Assets

19911 Allowance for Possible Losses — Funds Receivable (Contra-Asset)

19921 Low-Value and Fast-Wearing Items in Warehouse and Other Valuables

19925 Prepaid Expenses

19929 Other Deferred Expenses

19931 Deferred Taxes

19933 Assessed Reserve for Deferred Taxes (Contra-Asset)

19939 Dividends Receivable

19941 Funds in Banks of Liquidated and Liquidating Banks

19945 Allowance for Possible Losses — Funds in Banks of Liquidated and Liquidating Banks (Contra-Asset)

19995 Other Assets in Litigation

19997 Other Assets

19999 Allowance for Possible Losses — Other Assets (Contra-Asset)

20000 LIABILITIES

20600 Bank Deposits Accepted as Collateral

20610 Bank Deposits Accepted as Collateral

21400 Attracted Borrowed Funds

21402 Borrowed Funds of Founders

21404 Attracted Borrowed Funds from Other Persons

21600 Short-Term Loans Payable

21606 Short-Term Loans Payable to Banks

21610 Short-Term Loans Payable to the Government

21612 Short-Term Loans Payable from State Target Funds

21614 Short-Term Loans Payable to Non-Bank Financial Institutions

21618 Short-Term Loans Payable to Non-Governmental Non-Profit Organizations

21622 Short-Term Loans Payable to International Financial Institutions

21626 Short-Term Loans Payable to Foreign Investors

21696 Short-Term Loans Payable to Other Creditors

22000 Long-Term Loans Payable

22006 Long-Term Loans Payable to Banks

22010 Long-Term Loans Payable to the Government

22012 Long-Term Loans Payable from State Target Funds

22014 Long-Term Loans Payable to Non-Bank Financial Institutions

22018 Long-Term Loans Payable to Non-Governmental Non-Profit Organizations

22022 Long-Term Loans Payable to International Financial Institutions

22026 Long-Term Loans Payable to Foreign Investors

22096 Long-Term Loans Payable to Other Creditors

22100 Liabilities for Leasing (Financial Leasing)

22102 Liabilities for Leasing to Banks

22104 Liabilities for Leasing to Other Lessors

22200 Funds Payable to Head Office/Branch

22202 Funds Payable to Head Office/Branch — Cash

22204 Funds Payable to Head Office/Branch — Non-Cash Funds

22210 Funds Payable to Head Office/Branch — Float

22218 Funds Receivable from Head Office/Branch — Tangible Assets and Services

22300 Securities Sold under Repo Agreements

22302 Securities Sold to the CBU under Repo Agreements

22304 Securities Sold to Other Banks under Repo Agreements

22306 Securities Sold to the Government under Repo Agreements

22396 Securities Sold to Other Creditors under Repo Agreements

22400 Accrued Interest Payable

22402 Accrued Interest on Borrowed Funds of Founders

22404 Accrued Interest on Attracted Borrowed Funds from Other Persons

22408 Accrued Interest Payable for Leasing (Financial Leasing)

22410 Accrued Interest Payable on Obtained Loans

22412 Accrued Interest Payable on Other Liabilities

22414 Accrued Interest Payable on Issued Securities

22476 Accrued for Payment but Unpaid Interest According to Contract

22496 Accrued Interest on Other Liabilities

22500 Accrued Taxes

22502 Accrued Profit Tax

22504 Accrued Other Taxes

22506 Taxes Withheld for Payment

22508 Deferred Taxes

22510 Settlements for Social Tax

22512 Settlements with Other Funds

22800 Unrealized Losses from Revaluation of Derivative Instruments and Other Deferred Income

22802 Unrealized Losses from Revaluation — Forward Contracts

22806 Unrealized Losses from Revaluation — Options

22810 Unrealized Losses from Revaluation — Futures

22811 Unrealized Losses from Revaluation — Swaps

22812 Future Period Interest Income

22814 Grant Funds

22896 Other Deferred Income

23600 Issued Securities

23602 Issued Bonds

23608 Issued Promissory Notes

23610 Issued Other Securities

23696 Premium on Issued Securities

23698 Discount on Issued Securities (Contra-Passive)

29800 Other Liabilities

29801 Settlements with Customers

29802 Funds Payable — For Tangible Assets and Services

29803 Funds Payable — Settlements with Employees

29805 Funds Payable — Lease Payment (Operating Lease)

29806 Other Non-Interest Expenses Accrued for Payment

29807 Dividends Payable

29808 Funds Accrued for License Fees

29830 Deposits for Increasing Authorized Capital

29896 Other Liabilities

30000 EQUITY

30300 Authorized Capital

30301 Authorized Capital

30303 Funds Receivable for Subscription to Shares — Preferred (Contra-Passive)

30306 Funds Receivable for Subscription to Shares — Ordinary (Contra-Passive)

30309 Registered Authorized Capital — Preferred

30312 Registered Authorized Capital — Ordinary

30315 Issued Authorized Capital — Preferred

30318 Issued Authorized Capital — Ordinary

30321 Shares Repurchased from Shareholders — Preferred (Contra-Passive)

30324 Shares Repurchased from Shareholders — Ordinary (Contra-Passive)

30600 Additional Capital

30603 Additional Capital — Preferred

30606 Additional Capital — Ordinary

30900 Reserve Capital

30903 General Reserve Fund

30905 Property Received Free of Charge

30906 Reserve for Devaluation

30907 Unrecognized Profit or Losses Arising from Changes in Fair Value of Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income (Asset-Passive)

30908 Increase in Valuation Value Relative to Initial Value

30909 Profit or Loss from Cash Flow Hedging

30911 Reserve for Standard Assets

31200 Undistributed Profit

31203 Undistributed Profit (Asset-Passive)

31206 Net Profit (Loss) (Asset-Passive)

40000 INCOME

40400 Interest Income on Deposits in Banks

40401 Interest Income on Demand Deposits in Banks

40403 Interest Income on Reserve Deposits in Banks

40405 Interest Income on Time Deposits in Banks

40409 Interest income on other funds in banks

40600 Interest income on investments in securities evaluated at fair value with changes in value recognized in income/expenses

40601 Interest income on state treasury bills

40605 Interest income on state bonds

40609 Interest income on bonds and other debt securities of the Central Bank of the Republic of Uzbekistan

40694 Interest income on other debt securities

40700 Interest income on investments in securities evaluated at fair value with changes in value recognized in other comprehensive income

40701 Interest income on state treasury bills

40705 Interest income on state bonds

40709 Interest income on bonds and other debt securities of the Central Bank of the Republic of Uzbekistan

40794 Interest income on other debt securities

41600 Interest income on short-term loans granted to banks

41601 Interest income on short-term loans granted to banks

41605 Interest income on overdue loans granted to banks

41609 Interest income on short-term loans with revised terms granted to banks

42000 Interest income on short-term loans (microloans) granted to individuals

42001 Interest income on short-term loans (microloans) granted to individuals

42005 Interest income on overdue loans (microloans) granted to individuals

42009 Interest income on short-term loans with revised terms (microloans) granted to individuals

42100 Interest income on short-term microloans granted to individual entrepreneurs

42101 Interest income on short-term microloans granted to individual entrepreneurs

42105 Interest income on overdue microloans granted to individual entrepreneurs

42109 Interest income on short-term microloans with revised terms granted to individual entrepreneurs

42300 Interest income on short-term microloans granted to legal entities

42301 Interest income on short-term microloans granted to legal entities

42305 Interest income on overdue microloans granted to legal entities

42309 Interest income on short-term microloans with revised terms granted to legal entities

42500 Interest income on short-term loans granted to non-bank financial institutions

42501 Interest income on short-term loans granted to non-bank financial institutions

42505 Interest income on overdue loans granted to non-bank financial institutions

42509 Interest income on short-term loans with revised terms granted to non-bank financial institutions

43700 Interest income on long-term loans granted to non-bank financial institutions

43701 Interest income on long-term loans granted to non-bank financial institutions

43705 Interest income on long-term loans with revised terms granted to non-bank financial institutions

44000 Interest income on long-term loans granted to banks

44001 Interest income on long-term loans granted to banks

44005 Interest income on long-term loans with revised terms granted to banks

44200 Interest income on long-term loans (microloans) granted to individuals

44201 Interest income on long-term loans (microloans) granted to individuals

44209 Interest income on long-term loans with revised terms (microloans) granted to individuals

44300 Interest income on long-term microloans granted to individual entrepreneurs

44301 Interest income on long-term microloans granted to individual entrepreneurs

44309 Interest income on long-term microloans with revised terms granted to individual entrepreneurs

44500 Interest income on long-term microloans granted to legal entities

44501 Interest income on long-term microloans granted to legal entities

44509 Interest income on long-term microloans with revised terms granted to legal entities

44700 Interest income on loans in litigation

44701 Interest income on loans (microloans) in litigation granted to individuals

44703 Interest income on microloans in litigation granted to individual entrepreneurs

44705 Interest income on overdue loans with obtained notarial execution writs

44707 Interest income on microloans in litigation granted to legal entities

44711 Interest income on loans in litigation granted to banks

44713 Interest income on loans in litigation granted to non-bank financial institutions

44715 Interest income on loans in litigation regarding rights obtained under mortgage loans

44800 Interest income on investments in debt securities evaluated at amortized cost

44801 Interest income on investments in state treasury bills

44805 Interest income on investments in state bonds

44809 Interest income on investments in bonds and other debt securities of the Central Bank of the Republic of Uzbekistan

44894 Interest income on investments in other debt securities

44900 Other interest income

44901 Other interest income

45000 Interest income on REPO transactions conducted with securities

45001 Interest income on REPO transactions conducted with securities purchased from the Central Bank of the Republic of Uzbekistan

45003 Interest income on REPO transactions conducted with securities purchased from banks

45005 Interest income on REPO transactions conducted with securities purchased from the Government

45094 Interest income on REPO transactions conducted with securities purchased from other debtors

See previous edition.

45100 Interest income on leasing (financial lease) (Code 45100 was filled in accordance with the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

45105 Interest income on leasing
(Code 45105 was filled in accordance with the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

45117 Interest income on overdue leasing
(Code 45117 was filled in accordance with the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

45119 Interest income on leasing with revised terms (Code 45117 was filled in accordance with the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

45121 Interest income on leasing in litigation (Code 45121 was filled in accordance with the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)

45200 Non-interest income

45201 Income received for services provided and intermediation See previous edition.

45217 Income on purchased receivables — Factoring (Filled in accordance with Chapter 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 17/7 dated July 30, 2025 (Registration No. 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756)

45294 Other income received for services provided and intermediation

45400 Profit in foreign currencies

45401 Profit in foreign currencies on "Spot" transactions

45405 Profit in foreign currencies on transactions concluded with derivative instruments

45600 Profit from commercial operations

45609 Profit received from the sale of securities evaluated at fair value with changes in value recognized in other comprehensive income

45611 Profit received as a result of changes in the fair value of securities evaluated at fair value with changes in value recognized in income/expenses

45700 Profit and dividends received from investments in subsidiary financial institutions

45701 Profit received from investments in subsidiary financial institutions

45800 Profit and dividends received from investments

45803 Profit received from the sale or disposal of securities evaluated at fair value with changes in value recognized in other comprehensive income

45805 Profit received from the sale or disposal of debt securities evaluated at amortized cost

45809 Dividends received on investments in private capital

45900 Other non-interest income

45901 Income received from the lease of fixed assets

45909 Profit received from the sale or disposal of fixed assets

45913 Profit received from the sale or disposal of other private property

45917 Income received from grant funds

45921 Return of written-off funds

45994 Other non-interest income

50000 EXPENSES

50600 Interest expenses on attracted funds

50602 Interest expenses on borrowed funds of founders

50604 Interest expenses on borrowed funds attracted from other persons

53100 Interest expenses on short-term loans payable

53106 Interest expenses on short-term loans payable to banks

53110 Interest expenses on short-term loans payable to the Government

53112 Interest expenses on short-term loans payable from state target funds

53114 Interest expenses on short-term loans payable to non-bank financial institutions

53118 Interest expenses on short-term loans payable to non-governmental non-profit organizations

53122 Interest expenses on short-term loans payable to international financial institutions

53126 Interest expenses on short-term loans payable to foreign investors

53196 Interest expenses on short-term loans payable to other creditors

54100 Interest expenses on long-term loans payable

54106 Interest expenses on long-term loans payable to banks

54110 Interest expenses on long-term loans payable to the Government

54112 Interest expenses on long-term loans payable from state target funds

54114 Interest expenses on long-term loans payable to non-bank financial institutions

54118 Interest expenses on long-term loans payable to non-governmental non-profit organizations

54122 Interest expenses on long-term loans payable to international financial institutions

54126 Interest expenses on long-term loans payable to foreign investors

54196 Interest expenses on long-term loans payable to other creditors

54200 Interest expenses on issued securities

54202 Interest expenses on issued bonds

54208 Interest expenses on issued promissory notes

54210 Interest expenses on issued other securities

54300 Interest expenses on REPO transactions conducted with securities

54302 Interest expenses on securities sold to the Central Bank of the Republic of Uzbekistan under REPO transactions

54304 Interest expenses on securities sold to banks under REPO transactions

54306 Interest expenses on securities sold to the Government under REPO transactions

54396 Interest expenses on securities sold to other creditors under REPO transactions

54400 Interest expenses on leasing (financial lease)

54402 Interest expenses on leasing (financial lease)

54900 Other interest expenses

54902 Other interest expenses

55100 Non-interest expenses

55102 Service and intermediation expenses payable to the Central Bank of the Republic of Uzbekistan

55106 Service and intermediation expenses payable to banks

55110 Intermediation expenses and expenses for services — Securities

55134 Intermediation expenses for loans

55142 Management expenses

55162 Intermediation expenses for guarantee and surety operations

55196 Other intermediation and service expenses

55300 Losses in foreign currencies

55302 Losses in foreign currencies on "Spot" transactions

55306 Losses in foreign currencies on transactions concluded with derivative instruments

55600 Losses from commercial operations

55610 Losses from the sale of securities evaluated at fair value with changes in value recognized in other comprehensive income

55614 Losses incurred as a result of changes in the fair value of securities evaluated at fair value with changes in value recognized in income/expenses

55700 Losses from investments in dependent economic societies and subsidiary financial institutions

55702 Losses from investments in dependent economic societies — Financial institutions

55706 Losses from investments in subsidiary financial institutions — Others

55800 Losses from investments

55804 Losses from the sale or disposal of securities evaluated at fair value with changes in value recognized in other comprehensive income

55806 Losses from the sale or disposal of securities evaluated at amortized cost

55900 Other non-interest expenses

55902 Losses from the sale or disposal of fixed assets

55906 Losses from the sale or disposal of other private property

55996 Other non-interest expenses

56100 Employee salaries and other expenses incurred for them

56102 Salaries

56106 Benefits for employees

56108 Bonuses for senior management

56110 Expenses for medical and dental services and hospital treatment

56114 Contributions for social insurance

56118 Expenses for social protection

56122 Contributions to the State Fund for Employment Assistance and other funds

56196 Other expenses incurred for employees

56200 Rent and maintenance

56202 Rent payments

56206 Water

56210 Electricity and heating

56214 Repair and maintenance expenses

56218 Security service expenses

56300 Business trip and transport expenses

56302 Business trip expenses

56306 Living expenses

56310 Freight expenses

56314 Fuel expenses

56400 Administrative expenses

56402 Advertising and announcement expenses

56406 Stationery, office and other items expenses

56410 Post, telephone, fax expenses

56418 Expenses for books, newspapers and other periodical publications

56500 Representation and charity

56502 Representation and entertainment events

56506 Membership fees

56510 Charity — Donations and benevolence

56600 Depreciation expenses

56602 Depreciation — Buildings, structures and other facilities

56606 Depreciation — Depreciation amount of invested real estate

56610 Depreciation — Vehicles

56614 Depreciation — Furniture and equipment

56618 Depreciation — Intangible assets

56622 Depreciation — Fixed assets leased under operating leases

56626 Depreciation — Right to lease and improve objects

56630 Depreciation — Fixed assets in warehouse

56632 Depreciation — Pledged fixed assets

56700 Insurance, taxes and other expenses

56702 Payments for legal and audit services

56706 Payments for consulting services

56710 Insurance

56714 Taxes (except profit tax) and licenses

56718 Fines and penalties

56722 Expenses related to litigation/asset acquisition

56796 Other operating expenses

56800 Assessment of possible losses

56802 Assessment of possible losses — Loans

56804 Assessment of possible losses — Accounts receivable from banks

56806 Assessment of possible losses — Securities evaluated at fair value with changes in value recognized in income/expenses

56808 Assessment of possible losses — Investments in securities evaluated at fair value with changes in value recognized in other comprehensive income

56814 Assessment of possible losses on purchased receivables — Factoring

56824 Assessment of possible losses — REPO transactions

56826 Assessment of possible losses — Investments in securities evaluated at amortized cost

56828 Assessment of possible losses — Investments in dependent economic societies and subsidiary financial institutions

56832 Assessment of possible losses — Intangible assets

56834 Assessment of possible losses — Other private property See previous edition.

56838 Assessment of possible losses — Leasing (financial lease) (Code 56838 was filled in accordance with the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

56839 Assessment of possible losses — Accrued interest receivable (Code 56839 balance sheet account was filled in accordance with Chapter 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registration No. 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

56840 Assessment of possible losses — Accrued non-interest income receivable

56842 Assessment of possible losses — Loans in litigation

56896 Assessment of possible losses — Other assets

56900 Profit tax assessment

56902 Profit tax assessment
See previous edition.

90000 OFF-BALANCE SHEET ACCOUNTS
(Code 90000 was filled in accordance with the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registration No. 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

90300 Securities

90329 Unregistered securities of organizations in the form of a joint-stock company

90337 Repurchased securities of organizations in the form of a joint-stock company

90900 Trade financing

90966 Purchased receivables — Factoring

90993 Guarantees and sureties

91500 Interest and intermediation fees on assets

91501 Accrued interest on granted loans

91505 Interest and intermediation fees on other assets

91900 Debtors' credit obligations

91901 Debtors' obligations on short-term loans

91905 Debtors' obligations on long-term loans

92700 Transactions on derivative instruments

92701 Sale under futures contract

92705 Purchase under futures contract

92709 Sale under forward contract

92716 Purchase under forward contract

92724 Sale under option contract

92728 Purchase under option contract

92732 Sale under swap terms

92736 Purchase under swap terms

92800 Term transactions on securities

92802 Term transactions for the purchase of securities

92806 Term transactions for the sale of securities See previous edition.

93600 Stored securities and other valuables

93609 Stored valuables
(Filled in accordance with Chapter 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registration No. 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

94500 Securities, property rights (claims) as collateral

94501 Securities received as collateral

94502 Property and property rights (claims) received as collateral

94503 Guarantees and sureties received as collateral

94504 Securities given as collateral for obtained loans and leases

94505 Bank deposits received as collateral
See previous edition.

95400 Other off-balance sheet accounts
(Code 95400 was filled in accordance with the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registration No. 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

95409 Funds receivable on claims presented to the debtor

95411 Accrued interest on receivable securities

95413 Written-off loans
See previous edition.

95497 Other off-balance sheet accounts
(Code 95497 was filled in accordance with the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registration No. 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319) See previous edition.

96300 Off-balance sheet counter-accounts
(Code 96300 was filled in accordance with the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registration No. 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

96314 Counter-account for organizations' securities

96331 Counter-account for purchased receivables — Factoring

96335 Counter-account for interest and intermediation fees on assets

96337 Counter-account for guarantees and sureties

96345 Counter-account for debtors' obligations on short-term loans

96349 Counter-account for debtors' obligations on long-term loans

96361 Counter-account for sale under futures contract

96363 Counter-account for purchase under futures contract

96365 Counter-account for sale under forward contract

96367 Counter-account for purchase under forward contract

96369 Counter-account for sale under option contract

96370 Counter-account for purchase under option contract

96371 Counter-account for sale under swap terms

96373 Counter-account for purchase under swap terms

96374 Counter-account for term transactions for the purchase of securities

96376 Counter-account for term transactions for the sale of securities See previous edition.

96379 Counter-account for stored securities and other valuables (Filled in accordance with Chapter 2 of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registration No. 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

96381 Counter-account for securities, property and property rights (claims) as collateral See previous edition.

96397 Counter-account for other off-balance sheet accounts (Code 96397 was filled in accordance with the Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registration No. 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

Chapter 3. Definitions of Accounts

10000 ASSETS

10100 Cash in hand

10101 Cash in hand

Definition of the account: Cash movements and accounting of cash in the form of banknotes and coins held in the cash register are recorded.

The debit of the account reflects cash funds received into the cash register.

The credit of the account reflects cash funds issued from the cash register.

Analytical accounting is carried out in separate personal accounts.

10109 Cash in Transit

Definition of the account: Accounting of cash sent to the bank and in transit is maintained.

The debit of the account reflects cash sent to the bank.

The credit of the account reflects the write-off of the cash amount based on documents confirming their actual receipt by the receiving bank into the cash register.

Analytical accounting is carried out in separate personal accounts by the receiving bank, as well as by currency type.

10300 Funds to be Withdrawn from the Central Bank of the Republic of Uzbekistan (CBU)

10301 Demand Deposits Held at the CBU

10305 Reserve Deposits at the CBU

10307 Time Deposits at the CBU

10313 Other Funds at the CBU

Since the above accounts are similar in their characteristics, their definition is provided in a generalized form.

Definition of the account: Accounting of funds deposited by the mortgage organization at the CBU is maintained.

The debit of the account reflects funds received in the name of the mortgage organization.

The credit of the account reflects funds written off from the account.

Analytical accounting is carried out in separate personal accounts.

10500 Deposits and Other Funds Placed with Other Banks

10503 Demand Deposits Placed with Other Banks

10505 Reserve Deposits Placed with Other Banks

10507 Time Deposits Placed with Other Banks

10509 Cashless Funds in Transit

10513 Other Funds Placed with Other Banks

Since the above accounts are similar in their characteristics, their definition is provided in a generalized form.

Definition of the account: Accounting of funds placed with other banks is maintained.

The debit of the account reflects the amount of deposits placed with other banks.

The credit of the account reflects the amount of funds written off from the account.

Analytical accounting is carried out in separate personal accounts by bank.

10599 Allowance for Possible Losses — Funds to be Received from Other Banks (contra-asset)

Definition of the account: Accounting of allowances for possible losses on funds placed with other banks is maintained.

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve amount.

The debit of the account reflects the decrease in the reserve amount and/or the amount of the written-off reserve.

Analytical accounting is carried out in separate personal accounts by bank and by deposit maturity.

10700 Investments in Securities Measured at Fair Value with Changes in Value Recognized in Income/Expenses

Definition of the account: Accounting of investments in securities measured at fair value, with changes in value reflected in the statement of profit and loss, is maintained.

10701 Government Treasury Bills

Definition of the account: Accounting of treasury bills issued by the government, which are purchased for the purpose of making a profit as a result of short-term price changes or are recognized as securities whose fair value changes are reflected in the statement of profit and loss through any other method, is maintained.

The debit of the account reflects the nominal value of purchased treasury bills.

The credit of the account reflects the nominal value of government treasury bills written off from the account.

Analytical accounting is carried out in separate personal accounts by the type and maturity of treasury bills.

10705 Government Bonds

Definition of the account: Accounting of government bonds and other treasury liabilities issued by the government, which are purchased for the purpose of making a profit as a result of short-term price changes or are recognized as securities whose fair value changes are reflected in the statement of profit and loss through any other method, is maintained.

The debit of the account reflects the nominal value of purchased government bonds and other treasury liabilities.

The credit of the account reflects the nominal value of government bonds and other treasury liabilities written off from the account.

Analytical accounting is carried out in separate personal accounts by the type and maturity of government bonds and other treasury liabilities.

10709 Bonds and Other Debt Securities of the CBU

Definition of the account: Accounting of bonds and other debt securities of the CBU, which are purchased for the purpose of making a profit as a result of short-term price changes or are recognized as securities whose fair value changes are reflected in the statement of profit and loss through any other method, is maintained.

The debit of the account reflects the nominal value of purchased bonds and other debt securities of the CBU.

The credit of the account reflects the nominal value of bonds and other debt securities of the CBU written off from the account.

Analytical accounting is carried out in separate personal accounts by the type and maturity of bonds and other debt securities of the CBU.

10779 Other Securities

Definition of the account: Accounting of securities that do not fall into the categories defined above, which are purchased for the purpose of making a profit as a result of short-term price changes or are recognized as securities whose fair value changes are reflected in the statement of profit and loss through any other method, is maintained.

The debit of the account reflects the nominal value of other debt securities purchased and/or reclassified based on Central Bank regulatory documents and transferred to this account from other appropriate accounts, as well as the purchase price of equity securities (excluding acquisition costs).

The credit of the account reflects the write-off amount of other securities reclassified based on Central Bank regulatory documents and transferred to other appropriate accounts, as well as other securities written off from the account.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

10791 Discount on Securities Measured at Fair Value with Changes in Value Recognized in Income/Expenses (contra-asset)

Definition of the account: Accounting of the negative difference between the purchase price of debt securities (excluding acquisition costs and accrued interest, if any) and their nominal value is maintained.

The credit of the account reflects the discount amount when purchasing securities at a price lower than their nominal value.

The debit of the account reflects the discount amortization amount, as well as the discount amount written off when securities are sold and/or removed from the balance sheet by other means.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

10793 Premium on Securities Measured at Fair Value with Changes in Value Recognized in Income/Expenses

Definition of the account: Accounting of the positive difference between the purchase price of debt securities (excluding acquisition costs and accrued interest, if any) and their nominal value is maintained.

The debit of the account reflects the premium amount when purchasing securities at a price higher than their nominal value.

The credit of the account reflects the amortization of the premium and the remaining premium amount upon the sale and/or removal from the account of securities by other means.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

10795 Change in Fair Value of Securities Measured at Fair Value with Changes in Value Recognized in Income/Expenses

Definition of the account: Accounting of changes in the fair value of securities is maintained.

The debit of the account reflects the increase in the fair value of securities, as well as the write-off amount of previously recognized losses resulting from adjustments to their fair value when securities are impaired, redeemed, sold, or removed from the account by other means.

The credit of the account reflects the decrease in the fair value of securities, as well as the write-off amount of previously recognized profits resulting from adjustments to their fair value when securities are impaired, redeemed, sold, or removed from the account by other means.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

10799 Allowance for Possible Losses — Securities Measured at Fair Value with Changes in Value Recognized in Income/Expenses (contra-asset)

Definition of the account: Accounting of funds intended to cover possible losses arising from the impairment of securities, in addition to adjustments reflected in account 10795, is maintained.

The debit of the account reflects the decrease and/or written-off amount of the reserve.

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve amount.

Analytical accounting is carried out in separate personal accounts by the type of securities and by issuers.

10800 Investments in Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income

10801 Government Treasury Bills

Definition of the account: Accounting of treasury bills issued by the government classified as securities held for sale is maintained.

The debit of the account reflects the nominal value of purchased treasury bills, as well as treasury bills reclassified based on Central Bank regulatory documents and transferred to this account from other appropriate accounts.

The credit of the account reflects the nominal value of treasury bills written off from the account, as well as treasury bills reclassified based on Central Bank regulatory documents and transferred to other appropriate accounts.

Analytical accounting is carried out in separate personal accounts by the type and maturity of treasury bills.

10805 Government Bonds

Definition of the account: Accounting of government bonds and other treasury debt securities (long-term) issued by the government and classified as securities held for sale is maintained.

The debit of the account reflects the nominal value of purchased government bonds and other treasury debt securities, as well as government bonds and other treasury debt securities reclassified based on Central Bank regulatory documents and transferred to this account from other appropriate accounts.

The credit of the account reflects the nominal value of government bonds and other treasury debt securities written off from the account, as well as government bonds and other treasury debt securities reclassified based on Central Bank regulatory documents and transferred to other appropriate accounts.

Analytical accounting is carried out in separate personal accounts by the type and maturity of government bonds and other treasury debt securities.

10809 Bonds and Other Debt Securities of the CBU

Definition of the account: Accounting of bonds and other debt securities of the CBU classified as securities held for sale is maintained.

The debit of the account reflects the nominal value of purchased bonds and other debt securities of the CBU, as well as bonds and other debt securities of the CBU reclassified based on Central Bank regulatory documents and transferred to this account from other appropriate accounts.

The credit of the account reflects the nominal value of bonds and other debt securities of the CBU written off from the account and/or reclassified based on Central Bank regulatory documents and transferred to other appropriate accounts.

Analytical accounting is carried out in separate personal accounts by the type and maturity of bonds and other debt securities of the CBU.

10879 Other Securities

Definition of the account: Accounting of other securities classified as securities held for sale that do not fall into the categories defined above is maintained.

The debit of the account reflects the nominal value of other debt securities and the purchase price of equity securities including costs related to purchase, as well as the value of securities reclassified based on Central Bank regulatory documents and transferred to this account from other appropriate accounts.

The credit of the account reflects the nominal value of other debt securities and the amount of other equity securities reclassified based on Central Bank regulatory documents and transferred to other appropriate accounts and/or written off from the account.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

10889 Acquisition Costs for Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income

Definition of the account: Accounting of all costs related to the acquisition of debt securities (commissions and brokerage fees paid to agents, advisors, dealers, and brokers, fees of regulatory bodies and stock exchanges, as well as taxes and fees for fund transfers, etc.) is maintained.

The debit of the account reflects costs related to the acquisition of debt securities held for sale.

The credit of the account reflects the amortization of costs related to the acquisition of debt securities held for sale, as well as the write-off amount of the remaining acquisition costs upon the sale, reclassification, transfer, and/or removal from the account of debt securities by other means.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

10891 Discount on Investments in Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income (contra-asset)

Definition of the account: Accounting of the negative difference between the purchase price of debt securities held for sale (excluding acquisition costs and accrued interest, if any) and their nominal value is maintained.

The credit of the account reflects the discount amount when purchasing securities at a price lower than their nominal value.

The debit of the account reflects the discount amortization amount and the discount amount of securities sold, reclassified, transferred, and/or removed from the account by other means.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

10893 Premium on Investments in Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income

Definition of the account: Accounting of the positive difference between the purchase price of debt securities held for sale (excluding acquisition costs and accrued interest, if any) and their nominal value is maintained.

The debit of the account reflects the premium amount when purchasing securities at a price higher than their nominal value.

The credit of the account reflects the premium amortization and the premium amount of securities sold, reclassified, transferred, and/or removed from the account by other means.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

10895 Change in Fair Value of Investments in Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income

Definition of the account: Accounting of changes in the fair value of investments in securities held for sale is maintained.

The debit of the account reflects the increase in the fair value of securities held for sale, as well as the write-off amount of unrecognized losses in cases where securities are impaired, redeemed, sold, or removed from the account by other means.

The credit of the account reflects the decrease in the fair value of securities held for sale, as well as the write-off amount of unrecognized profits in cases where securities are impaired, redeemed, sold, or removed from the account by other means.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

10899 Allowance for Possible Losses — Investments in Securities Measured at Fair Value with Changes in Value Recognized in Other Comprehensive Income (contra-asset)

Definition of the account: Accounting of funds allocated to cover losses arising from the impairment of investments, in addition to adjustments reflected in account 10895, is maintained.

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve amount.

The debit of the account reflects the decrease in the reserve amount and/or the written-off amount.

Analytical accounting is carried out in separate personal accounts by the type of securities and by issuers.

11100 Purchased Receivables — Factoring

11101 Purchased Receivables — Factoring

Definition of the account: Accounting of purchased receivables — payment requests and collection orders placed by customers (goods suppliers) for shipped goods, performed work, and rendered services, is maintained.

The debit of the account reflects the nominal value of purchased customers' receivables.

The credit of the account reflects the value of receivables paid by debtors, reclassified and transferred to accounts 11103 and 11105, as well as the value of receivables written off for other persons.

Analytical accounting is carried out in separate personal accounts by each contract.

11103 Overdue Purchased Receivables — Factoring

Definition of the account: Accounting of purchased receivables classified as overdue in accordance with established rules is maintained.

The debit of the account reflects the full and/or unpaid value of purchased receivables reclassified and transferred to this account from account 11101.

The credit of the account reflects the amount of receivables paid by debtors or written off from the account, as well as the value of purchased overdue receivables reclassified and transferred to account 11105.

Analytical accounting is carried out in separate personal accounts by each contract.

11105 Purchased Receivables in Litigation — Factoring

Definition of the account: Accounting of purchased receivables in litigation is maintained.

The debit of the account reflects the full and/or unpaid value of purchased receivables reclassified and transferred to this account from accounts 11101 and 11103.

The credit of the account reflects the amount of receivables covered by debtors or written off from the account.

Analytical accounting is carried out in separate personal accounts by each contract.

11195 Discount on Purchased Receivables — Factoring (contra-asset)

Definition of the account: Accounting of the negative difference, i.e., the discount, between the full nominal value of purchased receivables and the purchase price is maintained.

The credit of the account reflects the discount amount when receivables are purchased at a price lower than their full nominal value.

The debit of the account reflects discount amortization, as well as the discount amount written off as a result of partial or full repayment of receivables by the debtor or written off for other persons.

Analytical accounting is carried out in separate personal accounts by each contract.

11199 Allowance for Possible Losses on Purchased Receivables — Factoring (contra-asset)

Definition of the account: Accounting of reserves established to cover possible losses on purchased receivables where amounts have not been collected and/or there is doubt about the collectibility of the amount in valuation is maintained.

The credit of the account reflects the amount of the established reserve and/or the increase in the reserve amount.

The debit of the account reflects the decrease in the reserve amount and/or the written-off amount.

Analytical accounting is carried out in separate personal accounts by each contract.

11800 Securities Purchased under Repo Agreements

11801 Securities Purchased from the CBU under Repo Agreements

11803 Securities Purchased from Other Banks under Repo Agreements

11805 Securities Purchased from the Government under Repo Agreements

11897 Securities Purchased from Other Debtors under Repo Agreements

Since the above balance sheet accounts are similar in their characteristics, their definition is provided in a generalized form.

Definition of the account: Accounting of securities purchased under repo agreements (agreements on sale and purchase transactions concluded with the condition of repurchasing securities) is maintained.

The debit of the account reflects the value of securities purchased under the first part of the agreement on sale and purchase transactions concluded with the condition of repurchasing securities, as well as the amortization amount of the difference between the repurchase price of securities under the second part of the agreement and the purchase price of securities under the first part of the agreement.

The credit of the account reflects the value of securities repurchased under the second part of the agreement on sale and purchase transactions concluded with the condition of repurchasing securities, as well as the value of securities transferred to the organization's portfolio in case the second part of the agreement on sale and purchase transactions concluded with the condition of repurchasing securities is not fulfilled.

Analytical accounting is carried out in separate personal accounts by each repo agreement, as well as by the type and maturity of securities.

11899 Allowance for Possible Losses — Securities Purchased under Repo Agreements (contra-asset)

Definition of the account: Reserves created to cover losses arising from the devaluation of securities purchased under REPO transactions are accounted for.

The debit side of the account reflects the decrease and/or cancellation of the reserve.

The credit side of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

Analytical accounting is maintained in separate personal accounts for each REPO agreement, as well as by type of securities.

12100 Short-term loans to banks

12101 Short-term loans to banks

Definition of the account: Accounting is maintained for loans (including other operations classified as loans by their nature) granted to banks for a term of up to 1 year from the date of issuance.

The debit side of the account reflects the amount of the loan granted.

The credit side of the account reflects the amount of the repaid loan and/or the amount reclassified due to a change in the status of the loan.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

12105 Overdue loans to banks

Definition of the account: Accounting is maintained for short-term and long-term loans (including other operations classified as loans by their nature) granted to banks that have not been repaid within the specified term.

The debit side of the account reflects the amount of all loans granted to banks that have not been paid within the term, as well as the amount of loans reclassified and transferred from accounts 12101, 12109, 14501, 14505 to this account.

The credit side of the account reflects the amount of debt paid by the debtor, as well as the amount of loans reclassified due to a change in their nature and/or funds written off through account 12199.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

12109 Short-term loans to banks with renegotiated terms

Definition of the account: Accounting is maintained for short-term loans (including other operations classified as loans by their nature) granted to banks where the main terms have been changed in accordance with the loan agreement and additional agreements thereto.

The debit side of the account reflects the amount of loans granted to banks with renegotiated terms that have been reclassified and transferred from accounts 12101 and 12105 to this account.

The credit side of the account reflects the amount of loans repaid, reclassified, and/or written off through account 12199.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

12199 Reserve for Possible Losses - "Short-term loans to banks" (contra-asset)

Definition of the account: Accounting is maintained for the reserve for possible losses on short-term loans (including other operations classified as loans by their nature) granted to banks where there is a possibility of non-recovery.

The credit side of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

The debit side of the account reflects the decrease in the reserve amount and/or the amount of the cancelled reserve.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

12400 Short-term loans to individuals (microloans)

12401 Short-term loans to individuals (microloans)

Definition of the account: Accounting is maintained for loans (microloans) granted to individuals for a term of up to 1 year from the date of issuance.

The debit side of the account reflects the amount of loans (microloans) granted.

The credit side of the account reflects the amount of loans (microloans) repaid and/or reclassified due to a change in their status.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan (microloan) agreements.

12405 Overdue loans to individuals (microloans) See previous edition.

Definition of the account: Accounting is maintained for short-term and long-term loans (microloans) granted to individuals, including self-employed persons, that have not been paid within the specified term.

The debit side of the account reflects the amount of loans (microloans) granted to individuals, including self-employed persons, that have not been paid within the term, which have been reclassified and transferred from accounts 12401, 12409, 12411, 14801, 14809, 14811 to this account.

The credit side of the account reflects the amount paid by borrowers, the amount of loans (microloans) reclassified due to a change in their status, and/or the amount written off from reserve 12499 for covering possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan (microloan) agreements.
(The definition of balance sheet account 12405 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (registration number 3263-2, 01.05.2024) - , 02.05.2024, 10/24/3263-2/0319)

12409 Short-term loans to individuals with renegotiated terms (microloans) See previous edition.

Definition of the account: Accounting is maintained for short-term loans (microloans) granted to individuals, including self-employed persons, where the main terms have been changed in accordance with the loan (microloan) agreement and additional agreements thereto.

The debit side of the account reflects the amount of loans (microloans) granted to individuals, including self-employed persons, with renegotiated terms that have been reclassified and transferred from accounts 12401, 12405, and 12411 to this account.

The credit side of the account reflects the amount of microloans paid, reclassified, and/or written off from reserve 12499 for covering possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan (microloan) agreements.
(The definition of balance sheet account 12409 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (registration number 3263-2, 01.05.2024) - , 02.05.2024, 10/24/3263-2/0319) See previous edition.

12411 Short-term loans to self-employed persons (microloans)

Definition of the account: Accounting is maintained for loans (including overdrafts and other operations classified as loans by their nature) granted to self-employed persons for a term of up to 1 year.

The debit side of the account reflects the amount of loans granted.

The credit side of the account reflects the amount of loans repaid and/or reclassified due to a change in their status.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.
(Chapter 3 was supplemented with the name and definition of balance sheet account 12411 based on the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (registration number 3263-2, 01.05.2024) - , 02.05.2024, 10/24/3263-2/0319)

12499 Reserve for Possible Losses - "Short-term loans to individuals (microloans)" (contra-asset) See previous edition.

Definition of the account: Accounting is maintained for the reserve for possible losses on short-term loans (microloans) granted to individuals, including self-employed persons, where there is a possibility of non-recovery. (The second line of the definition of balance sheet account 12499 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (registration number 3263-2, 01.05.2024) - , 02.05.2024, 10/24/3263-2/0319)

The credit side of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

The debit side of the account reflects the decrease in the reserve amount and/or the amount of the cancelled reserve.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan (microloan) agreements.

12500 Short-term microloans to individual entrepreneurs

12501 Short-term microloans to individual entrepreneurs

Definition of the account: Accounting is maintained for microloans granted to individual entrepreneurs for a term of up to 1 year from the date of issuance.

The debit side of the account reflects the amount of microloans granted.

The credit side of the account reflects the amount of microloans repaid and/or reclassified due to a change in their status.

Analytical accounting is maintained in separate personal accounts for each borrower based on microloan agreements.

12505 Overdue microloans to individual entrepreneurs

Definition of the account: Accounting is maintained for short-term and long-term microloans granted to individual entrepreneurs that have not been paid within the specified term.

The debit side of the account reflects the amount of microloans granted to individual entrepreneurs that have not been paid within the term, which have been reclassified and transferred from accounts 12501, 12509, 14901, 14909 to this account.

The credit side of the account reflects the amount paid by borrowers, the amount of microloans reclassified due to a change in their status, and/or the amount written off from reserve 12599 for covering possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on microloan agreements.

12509 Short-term microloans to individual entrepreneurs with renegotiated terms

Definition of the account: Accounting is maintained for short-term microloans granted to individual entrepreneurs where the main terms have been changed in accordance with the microloan agreement and additional agreements thereto.

The debit side of the account reflects the amount of microloans granted to individual entrepreneurs with renegotiated terms that have been reclassified and transferred from accounts 12501 and 12505 to this account.

The credit side of the account reflects the amount of microloans paid, reclassified, and/or written off from reserve 12599 for covering possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on microloan agreements.

12599 Reserve for Possible Losses - "Short-term microloans to individual entrepreneurs" (contra-asset) See previous edition.

Definition of the account: Accounting is maintained for the reserve for possible losses on short-term microfinance granted to individual entrepreneurs by the microfinance organization where there is a possibility of non-recovery. (The second line of code 12599 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (registration number 3263-1, 24.10.2022) - , 24.10.2022, 10/22/3263-1/0964)

The credit side of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

The debit side of the account reflects the decrease in the reserve amount and/or the amount of the cancelled reserve.

Analytical accounting is maintained in separate personal accounts for each borrower based on microloan agreements.

12700 Short-term microloans to legal entities

12701 Short-term microloans to legal entities

Definition of the account: Accounting is maintained for microloans granted to legal entities for a term of up to 1 year from the date of issuance.

The debit side of the account reflects the amount of microloans granted.

The credit side of the account reflects the amount of microloans repaid and/or reclassified due to a change in their status.

Analytical accounting is maintained in separate personal accounts for each borrower based on microloan agreements.

12705 Overdue microloans to legal entities

Definition of the account: Accounting is maintained for short-term and long-term microloans granted to legal entities that have not been paid within the specified term.

The debit side of the account reflects the amount of all microloans granted to legal entities that have not been paid within the term, which have been reclassified and transferred from accounts 12701, 12709, 15101, 15109 to this account.

The credit side of the account reflects the amount of microloans reclassified due to a change in their status and/or written off from reserve 12799 for covering possible losses, as well as the amount paid by borrowers.

Analytical accounting is maintained in separate personal accounts for each borrower based on microloan agreements.

12709 Short-term microloans to legal entities with renegotiated terms

Definition of the account: Accounting is maintained for short-term microloans granted to legal entities where the main terms have been changed in accordance with the microloan agreement and additional agreements thereto.

The debit side of the account reflects the amount of microloans granted to legal entities with renegotiated terms that have been reclassified and transferred from accounts 12701 and 12705 to this account.

The credit side of the account reflects the amount of repaid microloans reclassified and/or written off from reserve 12799 for covering possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on microloan agreements.

12799 Reserve for Possible Losses - "Short-term microloans to legal entities" (contra-asset)

Definition of the account: Accounting is maintained for the reserve for possible losses on short-term microloans granted to legal entities where there is a possibility of non-recovery.

The credit side of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

The debit side of the account reflects the decrease in the reserve amount and/or the amount of the cancelled reserve.

Analytical accounting is maintained in separate personal accounts for each borrower based on microloan agreements.

13200 Short-term loans to non-bank financial institutions

13201 Short-term loans to non-bank financial institutions See previous edition.

Definition of the account: Accounting is maintained for loans (including overdrafts and other operations classified as loans by their nature) granted to non-bank financial institutions, including microfinance organizations, pawnshops, and leasing companies, for a term of up to 1 year from the date of issuance. (The second line of code 13201 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (registration number 3263-1, 24.10.2022) - , 24.10.2022, 10/22/3263-1/0964)

The debit side of the account reflects the amount of loans granted.

The credit side of the account reflects the amount of loans repaid and/or reclassified due to a change in their status.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

13205 Overdue loans to non-bank financial institutions See previous edition.

Definition of the account: Accounting is maintained for short-term and long-term loans (including overdrafts and other operations classified as loans by their nature) granted to non-bank financial institutions, including microfinance organizations, pawnshops, and leasing companies, that have not been paid within the specified term. (The second line of code 13205 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (registration number 3263-1, 24.10.2022) - , 24.10.2022, 10/22/3263-1/0964)

The debit side of the account reflects the amount of loans granted to non-bank financial institutions that have not been paid within the term, which have been reclassified and transferred from accounts 13201, 13209, 15401, 15405 to this account.

The credit side of the account reflects the amount of loans reclassified due to a change in their status and/or written off from reserve 13299 for covering possible losses, as well as the amount of loans paid by borrowers.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

13209 Short-term loans to non-bank financial institutions with renegotiated terms See previous edition.

Definition of the account: Accounting is maintained for short-term loans (including overdrafts and other operations classified as loans by their nature) granted to non-bank financial institutions, including microfinance organizations, pawnshops, and leasing companies, where the main terms have been changed in accordance with the loan agreement and additional agreements thereto. (The second line of code 13209 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (registration number 3263-1, 24.10.2022) - , 24.10.2022, 10/22/3263-1/0964)

The debit side of the account reflects the amount of loans granted to non-bank financial institutions with renegotiated terms that have been reclassified and transferred from accounts 13201 and 13205 to this account.

The credit side of the account reflects the amount of loans paid, reclassified, and/or written off from reserve 13299 for covering possible losses.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

13299 Reserve for Possible Losses - "Short-term loans to non-bank financial institutions" (contra-asset) See previous edition.

Definition of the account: Accounting is maintained for the reserve for possible losses on short-term loans (including overdrafts and other operations classified as loans by their nature) granted to non-bank financial institutions, including microfinance organizations, pawnshops, and leasing companies, where there is a possibility of non-recovery. (The second line of code 13299 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (registration number 3263-1, 24.10.2022) - , 24.10.2022, 10/22/3263-1/0964)

The credit side of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

The debit side of the account reflects the decrease in the reserve amount and/or the amount of the cancelled reserve.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

14500 Long-term loans to banks

14501 Long-term loans to banks

Definition of the account: Accounting is maintained for loans (including other operations classified as loans by their nature) granted to banks for a term of more than 1 year from the date of issuance.

The debit side of the account reflects the amount of loans granted.

The credit side of the account reflects the amount of loans paid and/or reclassified due to a change in their status.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

14505 Long-term loans to banks with renegotiated terms

Definition of the account: Accounting is maintained for long-term loans (including other operations classified as loans by their nature) granted to banks where the main terms have been changed in accordance with the loan agreement and additional agreements thereto.

The debit side of the account reflects the amount of loans granted to other banks with renegotiated terms that have been reclassified and transferred from accounts 14501 and 12105 to this account.

The credit side of the account reflects the amount of loans reclassified and/or written off from reserve 14599 for covering possible losses, as well as the amount of loans covered by the debtor.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

14599 Reserve for Possible Losses - "Long-term loans to banks" (contra-asset)

Definition of the account: Accounting is maintained for the reserve for possible losses on long-term loans (including other operations classified as loans by their nature) granted to banks where there is a possibility of non-recovery.

The debit side of the account reflects the decrease in the reserve amount and/or the amount of the cancelled reserve.

The credit side of the account reflects the amount of the reserve established and/or the increase in the reserve amount.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan agreements.

14800 Long-term loans to individuals (microloans)

14801 Long-term loans to individuals (microloans)

Definition of the account: Accounting is maintained for loans (microloans) granted to individuals for a term of more than 1 year from the date of issuance.

The debit side of the account reflects the amount of loans (microloans) granted.

The credit side of the account reflects the amount of loans (microloans) paid and/or reclassified due to a change in their status.

Analytical accounting is maintained in separate personal accounts for each borrower based on loan (microloan) agreements.

14809 Long-term loans to individuals with renegotiated terms (microloans) See previous edition.

Definition of the account: Accounting is maintained for long-term loans (microloans) granted to individuals, including self-employed persons, where the main terms have been changed in accordance with the loan (microloan) agreement and additional agreements thereto.

The credit side of the account reflects the amount of loans (microloans) paid, reclassified, and/or written off from reserve 14899 "Reserve for Possible Losses - Long-term loans to individuals (microloans) (contra-asset)".

Analytical accounting is maintained in separate personal accounts for each borrower based on loan (microloan) agreements.
(The definition of balance sheet account 14809 was amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (registration number 3263-2, 01.05.2024) - , 02.05.2024, 10/24/3263-2/0319) See previous edition.

14811 Long-term loans to self-employed persons (microloans)

Definition of the account: Accounting is maintained for loans (including other operations classified as loans by their nature) granted to self-employed persons for a term of more than 1 year from the date of issuance.

The debit side of the account reflects the amount of loans granted.

The credit side of the account reflects the amount of loans paid and/or reclassified due to a change in their status.

Analytical accounting is maintained on separate personal accounts for each borrower according to credit agreements.
(Section 3, filled with the name and definition of balance sheet account 14811, based on the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registry No. 3263-2, 01.05.2024), amended on 02.05.2024, No. 10/24/3263-2/0319)

14899 Reserve for Possible Losses — Long-term loans (microcredits) granted to individuals (contra-asset) See previous edition.

Definition of the account: An account is maintained for the reserve for possible losses on long-term loans (microcredits) granted to individuals, including self-employed individuals, where there is a possibility of non-recovery. (Second line of balance sheet account 14899, amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (Registry No. 3263-2, 01.05.2024), on 02.05.2024, No. 10/24/3263-2/0319)

The credit side of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit side of the account reflects the decrease in the reserve and/or the amount of the cancelled reserve.

Analytical accounting is maintained on separate personal accounts for each borrower according to credit (microcredit) agreements.

14900 Long-term microcredits granted to individual entrepreneurs

14901 Long-term microcredits granted to individual entrepreneurs

Definition of the account: An account is maintained for microcredits granted to individual entrepreneurs for a term of more than 1 year from the date of issuance.

The debit side of the account reflects the amount of issued microcredits.

The credit side of the account reflects the amount of microcredits paid and/or reclassified under another status.

Analytical accounting is maintained on separate personal accounts for each borrower according to microcredit agreements.

14909 Long-term microcredits granted to individual entrepreneurs with restructured terms

Definition of the account: An account is maintained for long-term microcredits granted to individual entrepreneurs whose main terms have been changed in accordance with the microcredit agreement and additional agreements thereto.

The debit side of the account reflects the amount of reclassified microcredits granted to individual entrepreneurs with restructured terms, transferred from accounts 14901 and 12505 to this account.

The credit side of the account reflects the amount of microcredits paid, reclassified, and/or written off from the reserve for possible losses from account 14999.

Analytical accounting is maintained on separate personal accounts for each borrower according to microcredit agreements.

14999 Reserve for Possible Losses — Long-term microcredits granted to individual entrepreneurs (contra-asset)

Definition of the account: An account is maintained for the reserve for possible losses on long-term microcredits granted to individual entrepreneurs where there is a possibility of non-recovery.

The credit side of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit side of the account reflects the decrease in the reserve and/or the amount of the cancelled reserve.

Analytical accounting is maintained on separate personal accounts for each borrower according to microcredit agreements.

15100 Long-term microcredits granted to legal entities

15101 Long-term microcredits granted to legal entities

Definition of the account: An account is maintained for microcredits granted to legal entities for a term of more than 1 year from the date of issuance.

The debit side of the account reflects the amount of issued microcredits.

The credit side of the account reflects the amount of microcredits paid and/or reclassified under another status.

Analytical accounting is maintained on separate personal accounts for each borrower according to microcredit agreements.

15109 Long-term microcredits granted to legal entities with restructured terms

Definition of the account: An account is maintained for long-term microcredits granted to legal entities whose main terms have been changed in accordance with the microcredit agreement and additional agreements thereto.

The debit side of the account reflects the amount of reclassified microcredits granted to legal entities with restructured terms, transferred from accounts 15101 and 12705 to this account.

The credit side of the account reflects the amount of microcredits paid, reclassified, and/or written off from the reserve for possible losses from the account.

Analytical accounting is maintained on separate personal accounts for each borrower according to microcredit agreements.

15199 Reserve for Possible Losses — Long-term microcredits granted to legal entities (contra-asset)

Definition of the account: An account is maintained for the reserve for possible losses on long-term microcredits granted to legal entities where there is a possibility of non-recovery.

The credit side of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit side of the account reflects the decrease in the reserve and/or the amount of the cancelled reserve.

Analytical accounting is maintained on separate personal accounts for each borrower according to microcredit agreements.

15400 Long-term loans granted to non-bank financial institutions

15401 Long-term loans granted to non-bank financial institutions See previous edition.

Definition of the account: An account is maintained for loans (including other operations that are loans in substance) granted to non-bank financial institutions, including microfinance organizations, pawnshops, and leasing companies, for a term of more than 1 year from the date of issuance. (Second line of code 15401, amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registry No. 3263-1, 24.10.2022), on 24.10.2022, No. 10/22/3263-1/0964)

The debit side of the account reflects the amount of issued loans.

The credit side of the account reflects the amount of loans paid and/or reclassified under another status.

Analytical accounting is maintained on separate personal accounts for each borrower according to credit agreements.

15405 Long-term loans granted to non-bank financial institutions with restructured terms See previous edition.

Definition of the account: An account is maintained for long-term loans (including other operations that are loans in substance) granted to non-bank financial institutions, including microfinance organizations, pawnshops, and leasing companies, whose main terms have been changed in accordance with the credit agreement and additional agreements thereto. (Second line of code 15405, amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registry No. 3263-1, 24.10.2022), on 24.10.2022, No. 10/22/3263-1/0964)

The debit side of the account reflects the amount of reclassified loans granted to non-bank financial institutions with restructured terms, transferred from accounts 15401 and 13205 to this account.

The credit side of the account reflects the amount of loans paid, reclassified, and/or written off from the reserve for possible losses from account 15499.

Analytical accounting is maintained on separate personal accounts for each borrower according to credit agreements.

15499 Reserve for Possible Losses — Long-term loans granted to non-bank financial institutions (contra-asset) See previous edition.

Definition of the account: An account is maintained for the reserve for possible losses on long-term loans (including other operations that are loans in substance) granted to non-bank financial institutions, including microfinance organizations, pawnshops, and leasing companies, where there is a possibility of non-recovery. (Second line of code 15599, amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registry No. 3263-1, 24.10.2022), on 24.10.2022, No. 10/22/3263-1/0964)

The credit side of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit side of the account reflects the decrease in the reserve and/or the amount of the cancelled reserve.

Analytical accounting is maintained on separate personal accounts for each borrower according to credit agreements.

15500 Rights acquired under mortgage loans

15501 Rights acquired under mortgage loans

Definition of the account: An account is maintained for rights acquired under mortgage loans allocated to individuals by the debtor-bank as a result of non-repayment of the issued loans.

The debit side of the account reflects the amount of rights acquired under mortgage loans.

The credit side of the account reflects the amount of loans paid and/or reclassified under another status.

Analytical accounting is maintained on separate personal accounts for each borrower according to credit agreements.

15505 Rights acquired under mortgage loans — Overdue Payments

Definition of the account: An account is maintained for the amount of unpaid payments on rights acquired under mortgage loans.

The debit side of the account reflects the amount of reclassified rights acquired under mortgage loans with restructured terms and unpaid payments.

The credit side of the account reflects the amount of loans paid, reclassified, and/or written off from the reserve for possible losses from account 15599.

Analytical accounting is maintained on separate personal accounts for each borrower according to credit agreements.

15599 Reserve for Possible Losses — Rights acquired under mortgage loans (contra-asset)

Definition of the account: An account is maintained for the reserve for possible losses on rights acquired under mortgage loans that may not be recovered by the mortgage organization.

The credit side of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit side of the account reflects the decrease in the reserve and/or the amount of the cancelled reserve.

Analytical accounting is maintained on separate personal accounts for each borrower according to credit agreements.
See previous edition.

15600 Leasing (financial lease)
(Code 15600, amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registry No. 3263-1, 24.10.2022), on 24.10.2022, No. 10/22/3263-1/0964) See previous edition.

15607 Leasing

Definition of the account: An account is maintained for amounts receivable under issued leasing (financial lease) agreements.

The debit side of the account reflects the net investment amount under leasing.

The credit side of the account reflects funds received upon repayment of the principal debt, as well as amounts transferred to accounts 15617 and 15619 and other accounts provided for in the regulatory documents of the Central Bank.

Analytical accounting is maintained on separate personal accounts for each leasing agreement.
(Code 15607, amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registry No. 3263-1, 24.10.2022), on 24.10.2022, No. 10/22/3263-1/0964) See previous edition.

15617 Overdue Leasing

Definition of the account: An account is maintained for overdue debt under leasing.

The debit side of the account reflects the amount of overdue debt arising from the principal debt under leasing, transferred from accounts 15607 and 15619 under reclassification.

The credit side of the account reflects the amount of debt paid by the lessee or a third party, reclassified, transferred to another category, and/or written off from the account by debiting account 15699.

Analytical accounting is maintained on separate personal accounts for each leasing agreement.
(Code 15617, amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registry No. 3263-1, 24.10.2022), on 24.10.2022, No. 10/22/3263-1/0964) See previous edition.

15619 Leasing with Restructured Terms

Definition of the account: An account is maintained for leasing whose main terms have been changed in accordance with the leasing agreement and additional agreements thereto.

The debit side of the account reflects the amount of leasing with restructured terms, transferred from accounts 15607 and 15617 under reclassification.

The credit side of the account reflects the amount of debt paid under leasing, reclassified, and/or written off from the account by debiting account 15699.

Analytical accounting is maintained on separate personal accounts for each leasing agreement.
(Code 15619, amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registry No. 3263-1, 24.10.2022), on 24.10.2022, No. 10/22/3263-1/0964)

See previous edition.

15699 Reserve for Possible Losses — Leasing (financial lease) (contra-asset) (First line of code 15699, amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registry No. 3263-1, 24.10.2022), on 24.10.2022, No. 10/22/3263-1/0964) See previous edition.

Definition of the account: An account is maintained for the reserve for possible losses on leasing where there is a possibility of non-recovery.
(Second line of code 15699, amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registry No. 3263-1, 24.10.2022), on 24.10.2022, No. 10/22/3263-1/0964)

The credit side of the account reflects the amount of the established reserve and/or the increase in the reserve.

The debit side of the account reflects the decrease in the reserve and/or the amount of the cancelled reserve.
See previous edition.

Analytical accounting is maintained on separate personal accounts for each leasing agreement.
(Fifth line of code 15699, amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registry No. 3263-1, 24.10.2022), on 24.10.2022, No. 10/22/3263-1/0964)

15700 Loans in Legal Proceedings

15701 Loans in Legal Proceedings (microcredits) granted to individuals

15703 Microcredits in Legal Proceedings granted to individual entrepreneurs

15705 Overdue Loans with Obtained Notarial Execution Writs

15707 Microcredits in Legal Proceedings granted to legal entities See previous edition.

15709 Leasing in Legal Proceedings
(Code 15709, amended by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registry No. 3263-1, 24.10.2022), on 24.10.2022, No. 10/22/3263-1/0964)

15711 Loans in Legal Proceedings granted to banks

15713 Loans in Legal Proceedings granted to non-bank financial institutions

15715 Loans in Legal Proceedings on Rights Acquired under Mortgage Loans

Since the balance sheet accounts listed above are identical in their characteristics, their definitions are provided in a generalized manner.
See previous edition.

Definition of the account: An account is maintained for credit and leasing (including overdraft and other operations that are loans in substance) for which legal proceedings have been initiated and for which notarial execution writs have been obtained in accordance with legislative acts. (First line, amended by the Order of the Ministry of Justice of the Republic of Uzbekistan No. 16-mh dated July 28, 2021 (Registry No. 3313, 28.07.2021), on 28.07.2021, No. 10/21/3313/0724) See previous edition.

The debit side of the account reflects the amount of loans and leasing transferred from the main credit accounts to this account due to being in legal proceedings and having obtained notarial execution writs in accordance with legislative acts, as well as under reclassification. (First line, amended by the Order of the Ministry of Justice of the Republic of Uzbekistan No. 16-mh dated July 28, 2021 (Registry No. 3313, 28.07.2021), on 28.07.2021, No. 10/21/3313/0724) See previous edition.

The credit side of the account reflects the amount of loans recovered and/or covered from reserves in account 15799.

Analytical accounting is maintained on separate personal accounts for each borrower according to credit agreements.

15799 Reserve for Possible Losses — Loans in Legal Proceedings (contra-asset)

Definition of the account: An account is maintained for the reserve created for possible losses on loans in legal proceedings where there is a possibility of non-recovery.

The debit side of the account reflects the decrease in the reserve and/or the amount of the cancelled reserve.

The credit side of the account reflects funds transferred from the relevant reserve accounts established for possible losses on loans under reclassification and review, and/or the increase in the reserve.

Analytical accounting is maintained on separate personal accounts for each borrower according to credit agreements.

15800 Investments in Subsidiary Financial Institutions

15801 Investments in Subsidiary Financial Institutions

Definition of the account: An account is maintained for the value of investments made into the private capital of subsidiary financial institutions, including their share securities.

The debit side of the account reflects the amount of the investment, including all expenses related to its purchase, the value of securities reclassified and transferred from other relevant accounts to this account based on the regulatory documents of the Central Bank, the increase in the investment resulting from the recognition of the organization's share in the profit of its dependent economic society, and other adjustments increasing the private capital account of the investment object related to revaluation.

The credit side of the account reflects the amount of investments written off and reclassified and transferred to other relevant accounts based on the regulatory documents of the Central Bank, the decrease in the investment resulting from the recognition of the organization's share in the loss of its dependent economic society, the amount of dividends to be received, and other adjustments decreasing the private capital account of the investment object related to revaluation.

Analytical accounting is maintained on separate accounts for each dependent economic society belonging to a subsidiary financial institution.

15899 — Reserve for Possible Losses — Investments in Subsidiary Financial Institutions (contra-asset)

Definition of the account: An account is maintained for funds directed to cover losses that may arise as a result of the devaluation of investments.

The debit side of the account reflects the decrease in the reserve and/or the amount of the written-off reserve.

The credit side of the account reflects the funds of the created reserve and/or the increase in the reserve.

Analytical accounting is maintained on separate personal accounts for each subsidiary financial institution.

15900 Investments in Debt Securities Evaluated at Amortized Cost

15901 State Treasury Bills

Definition of the account: Treasury bills issued by the Government of the Republic of Uzbekistan, purchased for holding until maturity and receiving income in a strictly defined amount, are accounted for.

The debit side of the account reflects the nominal value of treasury bills purchased and reclassified and transferred from other relevant accounts to this account based on the regulatory documents of the Central Bank.

The credit side of the account reflects the nominal value of treasury bills written off and reclassified and transferred to other relevant accounts based on the regulatory documents of the Central Bank.

Analytical accounting is maintained on separate personal accounts by type and maturity of treasury bills.

15905 State Bonds

Definition of the account: State bonds and other treasury obligations (long-term) issued by the Government of the Republic of Uzbekistan, purchased for holding until maturity and receiving income in a strictly defined amount, are accounted for.

The debit side of the account reflects the nominal value of purchased state bonds and other treasury obligations, and the nominal value of state bonds reclassified and transferred from other relevant accounts to this account based on the regulatory documents of the Central Bank.

The credit side of the account reflects the nominal value of state bonds written off and/or reclassified and transferred to other relevant accounts based on the regulatory documents of the Central Bank.

Analytical accounting is maintained on separate personal accounts by type and maturity of state bonds and other treasury obligations.

15909 Bonds and Other Debt Securities of the CBU

Definition of the account: Bonds and other debt securities of the CBU purchased for holding until maturity and receiving income in a strictly defined amount are accounted for.

The debit side of the account reflects the nominal value of purchased bonds and other debt securities of the CBU, and the nominal value of debt securities reclassified and transferred from other relevant accounts to this account based on the regulatory documents of the Central Bank.

The credit side of the account reflects the nominal value of debt securities written off or reclassified and transferred to other relevant accounts based on the regulatory documents of the Central Bank.

Analytical accounting is maintained on separate personal accounts by type and maturity of bonds and other debt obligations.

15979 Other Debt Securities

Definition of the account: Other debt securities purchased for holding until maturity and receiving income in a strictly defined amount, which do not fall into the categories defined above, are accounted for.

The debit side of the account reflects the nominal value of other debt securities purchased and reclassified and transferred from other relevant accounts to this account based on the regulatory documents of the Central Bank.

The credit side of the account reflects the nominal value of other debt securities written off and/or reclassified and transferred to other relevant accounts based on the regulatory documents of the Central Bank.

Analytical accounting is maintained on separate personal accounts by type and maturity of securities and by issuers.

15989 Expenses for Purchasing Debt Securities Evaluated at Amortized Cost

Definition of the account: An account is maintained for all expenses related to the purchase of debt securities (fees and commissions paid to agents, advisors, dealers, and brokers, fees of regulatory bodies and stock exchanges, taxes and fees for fund transfers, etc.).

The debit side of the account reflects expenses related to the purchase of debt securities held until maturity.

The credit side of the account reflects the amortized amount of expenses related to the purchase of debt securities held until maturity, as well as the amount of debt securities sold, reclassified, transferred, or derecognized.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

15991 Discount on Debt Securities Evaluated at Amortized Cost (Counter-Asset)

Definition of the Account: The account is used to record the negative difference between the purchase price (excluding acquisition costs and accrued interest, if any) and the nominal value of debt securities held until maturity.

The debit side of the account reflects the amortization of the discount and the discount amount when securities are sold and/or derecognized by other means.

The credit side of the account reflects the discount amount from purchasing debt securities at a price lower than their nominal value.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

15993 Premium on Debt Securities Evaluated at Amortized Cost

Definition of the Account: The account is used to record the positive difference between the purchase price (excluding acquisition costs and accrued interest, if any) and the nominal value of debt securities held until maturity.

The debit side of the account reflects the premium amount from purchasing securities at a price higher than their nominal value.

The credit side of the account reflects the premium amortization amount and the premium amount when securities are sold, reclassified, transferred, and/or derecognized by other means.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

15999 Allowance for Possible Losses — Investments in Debt Securities Evaluated at Amortized Cost (Counter-Asset)

Definition of the Account: This account records the reserve amount created to cover possible losses resulting from the depreciation of securities.

The debit side of the account reflects the decrease in the reserve amount and/or the amount derecognized.

The credit side of the account reflects the amount of the reserve created and/or the increase in the reserve.

Analytical accounting is carried out in separate personal accounts by the type of securities and by issuers.

16100 Funds Receivable from Head Office/Branch

16101 Funds Receivable from Head Office/Branch — Cash

Definition of the Account: The account is used to record cash-related operations between the head office and branches located within the territory of the Republic of Uzbekistan, or between branches of a single organization. Account 22202 is the corresponding mutual account for this account. The balance amounts of these accounts in the consolidated balance sheet must be equal to each other.

The debit side of the account reflects funds issued to the Head Office/Branches for cash.

The credit side of the account reflects debts paid to the Head Office/Branches, amounts returned due to incorrect transfers, as well as the total amount of all transfers closed at the Head Office.

Analytical accounting is carried out in a separate personal account for settlements with the Head Office/Branches.

16103 Funds Receivable from Head Office/Branch — Non-Cash Funds

Definition of the Account: The account is used to record non-cash money-related operations between the head office and branches located within the territory of the Republic of Uzbekistan, or between branches of a single organization. Account 22204 is the corresponding mutual account for this account. The balance amounts of these accounts in the consolidated balance sheet must be equal to each other.

The debit side of the account reflects funds issued to the Head Office/Branches.

The credit side of the account reflects debts paid to the Head Office/Branches and amounts returned due to incorrect transfers.

Analytical accounting is carried out in a separate personal account for settlements with the Head Office/Branches.

16109 Funds Receivable from Head Office/Branch — Float

Definition of the Account: The account is used to record transactions transferred between the Head Office and its branches or between branches of a single organization that have not been reconciled and settled within the specified period. The organization that executed the primary transaction maintains the accounting, and the balance must be closed within three days.

The debit side of the account reflects the amount of funds not paid within the specified period, reclassified, and transferred from accounts 16101, 16103, and 16117 to this account.

The credit side of the account reflects the reconciled amount derecognized.

Analytical accounting is carried out in separate personal accounts for settlements with the Head Office/Branches.

16117 Funds Receivable from Head Office/Branch — Material Values and Services

Definition of the Account: The account is used to record operations regarding material values and services between branches and their Head Office/Branches, as well as services rendered and material values provided to the Head Office/Branch of a single organization. Account 22218 is the corresponding mutual account for this account. The balance amounts of these accounts in the consolidated balance sheet must be equal to each other.

The debit side of the account reflects the amount of material values handed over to storage and services rendered.

The credit side of the account reflects debts payable to the Head Office/Branches within the specified periods.

Analytical accounting is carried out in a separate personal account.

16300 Accrued Interest Receivable

16301 Accrued Interest Receivable on Deposits in Banks

Definition of the Account: The account is used to record interest accrued from banks but not yet received.

The debit side of the account reflects the amount of interest accrued for receipt.

The credit side of the account reflects the amount of interest paid (covered) and/or derecognized, as well as the amount of returned incorrectly accrued interest.

Analytical accounting is carried out in separate personal accounts for each bank.

16307 Accrued Interest Receivable on Loans (Microloans) Granted to Individuals

Definition of the Account: The account is used to record accrued interest receivable on loans (microloans) granted to individuals.

The debit side of the account reflects the amount of accrued interest receivable but not yet received.

The credit side of the account reflects the amount of interest paid (covered) and/or derecognized, as well as the amount of returned incorrectly accrued interest.

Analytical accounting is carried out in separate personal accounts for each debtor.

16309 Accrued Interest Receivable on Loans (Microcredits) Granted to Legal Entities and Individual Entrepreneurs

Definition of the Account: The account is used to record accrued interest receivable on loans (microcredits) granted to legal entities, banks, non-bank financial institutions, and individual entrepreneurs.

The debit side of the account reflects the amount of accrued interest receivable but not yet received.

The credit side of the account reflects the amount of interest paid (covered) and/or derecognized, as well as the amount of returned incorrectly accrued interest.

Analytical accounting is carried out in separate personal accounts for each debtor.

16311 Accrued Interest Receivable on Securities Evaluated at Fair Value with Changes in Value Recognized in Income/Expenses

Definition of the Account: The account is used to record interest accrued on securities evaluated at fair value with changes in value recognized in income/expenses, but not yet received.

The debit side of the account reflects the amount of interest included in the purchase price of securities and accrued for receipt.

The credit side of the account reflects the amount of interest paid (covered) and/or derecognized, as well as the amount of returned incorrectly accrued interest.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

16313 Accrued Interest Receivable on Investments in Securities Evaluated at Fair Value with Changes in Value Recognized in Other Comprehensive Income

Definition of the Account: The account is used to record interest accrued on investments in securities evaluated at fair value with changes in value recognized in other comprehensive income, but not yet received.

The debit side of the account reflects the amount of interest included in the purchase price of securities and accrued for receipt.

The credit side of the account reflects the amount of interest actually received or derecognized, as well as the amount of returned incorrectly accrued interest.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

16315 Accrued Interest Receivable on Investments in Debt Securities Evaluated at Amortized Cost

Definition of the Account: The account is used to record interest accrued on held securities evaluated at amortized cost, but not yet received.

The debit side of the account reflects the amount of interest included in the purchase price of securities and accrued for receipt.

The credit side of the account reflects the amount of interest paid (covered) and/or derecognized, as well as the amount of returned incorrectly accrued interest.

Analytical accounting is carried out in separate personal accounts by the type and maturity of securities, as well as by issuers.

See previous edition.

16323 Accrued Interest Receivable on Leasing (Financial Lease) (The first line of code 16323 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022, No. 21/7 (registration number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

Definition of the Account: The account is used to record accrued interest receivable on leases granted to customers.
(The second line of code 16323 was edited by the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022, No. 21/7 (registration number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)

The debit side of the account reflects the amount of accrued interest receivable but not yet received.

The credit side of the account reflects the amount of interest paid (covered) and/or derecognized, as well as the amount of returned incorrectly accrued interest.

Analytical accounting is carried out in separate personal accounts for each debtor.

16377 Overdue Accrued Interest

Definition of the Account: The account is used to record interest accrued for receipt under a loan agreement but not paid on time.

The debit side of the account reflects the amount of interest accrued for receipt under the contract but not paid on time.

The credit side of the account reflects the amount of interest paid (covered) and/or derecognized.

Analytical accounting is carried out in separate personal accounts for each debtor.
See previous edition.

16399 Allowance for Possible Losses — Accrued Interest on Loans (Microloans) and Leases (Counter-Asset)

Definition of the Account: The account is used to record the reserve created to cover possible losses arising from the non-recovery of accrued interest income receivable on loans and leases.

The credit side of the account reflects the valuation amount of the reserve created and/or its increase amount.

The debit side of the account reflects the decrease amount of the reserve and/or the amount written off.

Analytical accounting is carried out in separate personal accounts for the reserves created.
(Chapter 3 was supplemented with the name and definition of balance sheet account 16399 based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024, No. 11/3 (registration number 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

16400 Accrued Non-Interest Income Receivable

16401 Accrued Non-Interest Income Receivable — Commission Fees and Payments for Services Rendered

Definition of the Account: The account is used to record the amounts of service and commission fees accrued but not yet received.

The debit side of the account reflects the amount of accrued service and commission fees.

The credit side of the account reflects the amount of paid (covered) and/or derecognized service and commission fees, as well as the amount of returned incorrectly accrued service and commission fees.

Analytical accounting is carried out in separate personal accounts by service fee and commission types.

16405 Accrued Fines and Penalties Receivable

Definition of the Account: The account is used to record the amounts of fines and penalties accrued for services rendered but not yet received.

The debit side of the account reflects the amount of fines and penalties accrued for receipt.

The credit side of the account reflects the amount of collected and/or derecognized fines and penalties, as well as the amount of returned incorrectly accrued fines and penalties.

Analytical accounting is carried out in separate personal accounts for customers.

16409 Income Accrued on Operating Leases

Definition of the Account: The account is used to record income accrued on operating leases but not yet received.

The debit side of the account reflects the amount of income receivable on operating leases.

The credit side of the account reflects the amount of payments to be received and/or derecognized.

Analytical accounting is carried out in separate personal accounts for each contract.

16413 Accrued Other Non-Interest Income Receivable

Definition of the Account: The account is used to record other non-interest income accrued but not yet received.

The debit side of the account reflects the amount of accrued other non-interest income.

The credit side of the account reflects the amount of paid (covered) and/or derecognized other non-interest income, as well as the amount of returned incorrectly accrued other non-interest income.

Analytical accounting is carried out in separate personal accounts by service fee and commission types.

16499 Allowance for Possible Losses — Accrued Non-Interest Income Receivable (Counter-Asset)

Definition of the Account: The account is used to record the reserve for possible losses arising from the non-recovery of accrued non-interest income receivable.

The credit side of the account reflects the valuation amount of the reserve created and/or its increase amount.

The debit side of the account reflects the decrease amount of the reserve and/or the amount written off.

Analytical accounting is carried out in separate personal accounts for reserves created by asset type.

16500 Fixed Assets

16501 Land

Definition of the Account: The account is used to record the value of land purchased with the right of use.

The debit side of the account reflects the value of purchased land according to land cadastre data.

The credit side of the account reflects the value of derecognized land.

Analytical accounting is carried out in separate personal accounts for each land plot (parcel).

16505 Construction in Progress

Definition of the Account: The account is used to record the value of all costs, including additional costs related to the construction of buildings, structures, installation of equipment, and other fixed assets.

The debit side of the account reflects costs related to the reconstruction or restoration of fixed assets, all construction-related costs, as well as corrections made as a result of revaluation.

The credit side of the account reflects the value of completed construction or reconstruction, as well as losses arising from depreciation and corrections made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts by the type (object) of fixed assets.

16509 Private Buildings — Buildings and Other Structures

Definition of the Account: The account is used to record the value of buildings and other structures (service buildings, warehouses, garages, kitchens, training centers, social infrastructure facilities) necessary for its activity and full operation.

The debit side of the account records the value of constructed buildings and other structures and/or the value of purchased buildings and other structures taking into account their acquisition costs, subsequent costs meeting the criteria for recognition as assets, as well as the amount of corrections made as a result of revaluation.

The credit side of the account reflects the value of buildings and other structures being sold and/or derecognized by other means, as well as the amount of corrections made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each building (structure).

16511 Accumulated Depreciation — Buildings and Other Structures (Counter-Asset)

Definition of the Account: This account records the sum of accumulated depreciation and accumulated losses resulting from depreciation of buildings and other structures.

The credit side of the account reflects the depreciation amount of buildings and other structures, losses arising from depreciation, and corrections made as a result of revaluation.

The debit side of the account reflects the accumulated depreciation amount of buildings and other structures being sold and/or derecognized by other means, as well as corrections made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each building (structure).

16515 Right to Lease an Object and Improve It

Definition of the Account: The account is used to record the value of fixed assets (buildings, structures, land, transport, etc.) leased under financial and long-term leases, as well as costs for improving leased property used under financial and/or long-term leases.

The debit side of the account reflects the value of leased objects taking into account all costs related to the right to lease, as well as the value related to the reconstruction and improvement of leased objects and corrections made as a result of revaluation.

The credit side of the account reflects the value related to the improvement of leased property returned to the lessor upon expiration of the lease term or cancellation of the lease right, or purchased and sold/reclassified by the organization after the expiration of the lease term of fixed assets, as well as corrections made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each leased object.

16519 Accumulated Depreciation — Right to Lease an Object and Improve It (Counter-Asset)

Definition of the Account: The account is used to record the accumulated depreciation amount and accumulated losses arising from depreciation of leased and improved objects.

The credit side of the account reflects the depreciation amount of leased objects, losses arising from depreciation, and corrections made as a result of revaluation.

The debit side of the account reflects the accumulated depreciation amount of leased objects upon expiration of the lease term or cancellation of the lease right (returned to the lessor) or upon purchase by the organization upon expiration of the lease term, as well as corrections made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each leased object.

16529 Transport Vehicles

Definition of the Account: The account records the value of transport vehicles (cars, trucks, and other movable assets) purchased for use in operations.

The debit side of the account reflects the value of transport vehicles taking into account all costs related to their purchase, subsequent costs meeting the criteria for recognition as assets, as well as the amount of corrections made as a result of revaluation.

The credit side of the account reflects the value of transport vehicles being sold and/or derecognized by other means, as well as the amount of corrections made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts by the type of each transport vehicle.

16531 Accumulated Depreciation — Transport Vehicles (Counter-Asset)

Definition of the Account: The account records the accumulated depreciation amount of transport vehicles and accumulated losses arising from depreciation.

The credit side of the account reflects the depreciation amount of transport vehicles, losses arising from depreciation, and the amount of corrections made as a result of revaluation.

The debit side of the account reflects the accumulated depreciation amount of transport vehicles being sold and/or derecognized by other means, as well as the amount of corrections made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each transport vehicle.

16535 Furniture, Fixtures, and Equipment

Definition of the Account: The account records the value of furniture, computers, fixtures for buildings, office equipment, and other equipment purchased for its own activities.

The debit side of the account reflects the value of furniture, fixtures, and equipment taking into account all costs related to their purchase, delivery, and installation, subsequent costs meeting the criteria for recognition as assets, as well as the amount of corrections made as a result of revaluation.

The credit side of the account reflects the value of furniture, fixtures, and equipment being sold and/or derecognized by other means, as well as the amount of corrections made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of fixed asset.

16539 Accumulated Depreciation — Furniture, Fixtures, and Equipment (Counter-Asset)

Definition of the Account: The account records the accumulated depreciation amount of furniture, fixtures, and equipment and the amount of losses incurred as a result of depreciation.

The credit side of the account reflects the depreciation valuation amount of furniture, fixtures, and equipment, losses incurred as a result of depreciation, as well as the amount of corrections made as a result of revaluation.

The debit side of the account reflects the accumulated depreciation amount of furniture, fixtures, and equipment being sold and/or derecognized by other means, as well as the amount of corrections made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of fixed asset.

16549 Fixed Assets Leased Out

Definition of the Account: The account records the value of fixed assets (excluding real estate) leased out on an operating lease basis.

The debit of the account reflects the value of fixed assets leased out (excluding real estate), subsequent costs that meet the criteria for recognition as assets, as well as the amount of adjustments made as a result of revaluation.

The credit of the account reflects the value of fixed assets returned as a result of the expiration of the lease term and/or cancellation of the lease agreement, as well as the value of fixed assets acquired by the lessee after the expiration of the lease term and the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each leased fixed asset.

16551 Accumulated Depreciation of Fixed Assets Leased under Operating Leases (Contra-Asset)

Purpose of the Account: The account is used to record the accumulated depreciation of fixed assets leased under operating leases and the accumulated losses resulting from their impairment.

The credit of the account reflects the amount of depreciation assessment of leased fixed assets, losses incurred as a result of impairment, as well as the amount of adjustments made as a result of revaluation.

The debit of the account reflects the write-off of the accumulated depreciation of fixed assets returned as a result of the expiration of the lease term or cancellation of the lease right, or acquired by the lessee upon expiration of the term, as well as the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each leased fixed asset.

16561 Fixed Assets in Storage

Definition of the Account: The value of fixed assets purchased and stored in storage until put into operation, as well as those stored after being taken out of operation, is accounted for.

The debit of the account reflects the value of fixed assets acquired and stored in storage, as well as the amount of adjustments made as a result of revaluation.

The credit of the account reflects the value of fixed assets put into operation or written off, as well as the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of fixed asset.

16563 Accumulated Depreciation — Fixed Assets in Storage (Contra-Asset)

Definition of the Account: The accumulated depreciation of fixed assets in storage and the accumulated losses resulting from their impairment are accounted for.

The credit of the account reflects the depreciation value of fixed assets stored in storage, losses arising as a result of impairment, and the amount of adjustments made as a result of revaluation.

The debit of the account reflects the write-off of the accumulated depreciation of fixed assets to be put into operation, sold, or otherwise written off, as well as the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of fixed assets in storage.

16575 Fixed Assets Pledged for Borrowed Loans

Definition of the Account: Accounting for fixed assets pledged for borrowed loans is maintained.
See previous edition.

The debit of the account reflects the value of fixed assets pledged as collateral for loans obtained by the microfinance organization, as well as the amount of adjustments made as a result of revaluation. (The third paragraph of code 16575 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)

The credit of the account reflects the value of fixed assets used to cover unpaid loans, as well as fixed assets used in loan repayment and upon the expiration of the loan contract term, and the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each pledged fixed asset.

16579 Accumulated Depreciation of Fixed Assets Pledged for Borrowed Loans (Contra-Asset)

Purpose of the Account: Accounting for the accumulated depreciation of fixed assets pledged for borrowed loans is maintained.

The credit of the account reflects the amount of depreciation assessment of fixed assets pledged for borrowed loans, losses incurred as a result of impairment, as well as the amount of adjustments made as a result of revaluation.

The debit of the account reflects the write-off of the accumulated depreciation of pledged fixed assets used to cover unpaid loans by the creditor, as well as fixed assets used in loan repayment and upon the expiration of the loan contract term, and the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of pledged fixed assets.

16600 Unrecognized Profit from Revaluation of Derivative Instruments

16601 Intangible Assets

Definition of the Account: The value of intangible assets such as software, copyright, and patents is accounted for.

The debit of the account reflects the value of intangible assets including all costs associated with their acquisition, as well as the value of intangible assets ready for operation and the amount of adjustments made as a result of revaluation.

The credit of the account reflects the value of intangible assets being sold and/or otherwise written off, as well as the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of intangible assets.

16605 Accumulated Depreciation — Intangible Assets (Contra-Asset)

Definition of the Account: The accumulated depreciation of intangible assets and losses accumulated as a result of impairment are accounted for.

The debit of the account reflects the accumulated depreciation of intangible assets being sold and/or otherwise written off, as well as the amount of adjustments made as a result of revaluation.

The credit of the account reflects the amortization amount of intangible assets, losses incurred as a result of impairment, and the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of intangible assets.

16609 Intangible Assets in the Process of Installation and Creation

Definition of the Account: Costs for intangible assets that are not ready for operation and are in the process of installation and/or creation are accounted for.

The debit of the account reflects the value of intangible assets not ready for operation, including all costs associated with installation and/or creation, as well as the amount of adjustments made as a result of revaluation.

The credit of the account reflects the value of intangible assets being put into operation, sold, and/or otherwise written off, as well as the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of intangible assets.

16617 Goodwill

Definition of the Account: Goodwill arising as a result of the merger or acquisition of economic entities is accounted for.

The debit of the account reflects the amount exceeding the actual value of the net assets of economic entities acquired as a result of the merger or acquisition of economic entities.

The credit of the account reflects the impairment or write-off of goodwill.

Analytical accounting is carried out in separate personal accounts for each economic entity.

16699 Provision for Possible Losses — Intangible Assets in the Process of Installation and Creation (Contra-Asset)

Definition of the Account: Accounting for the provision for possible losses due to the impairment of intangible assets in the process of installation and/or creation is maintained.

The credit of the account reflects losses arising as a result of impairment and the amount of adjustments made as a result of revaluation.

The debit of the account reflects the write-off of losses due to the impairment of intangible assets being put into operation and/or otherwise written off, as well as the amount of adjustments made as a result of revaluation.

Analytical accounting is carried out in separate personal accounts for each type of intangible assets.

16700 Other Private Property

16701 Other Private Property
See previous edition.

Definition of the Account: Other private property obtained from debtors and lessees by exercising ownership rights over collateral, which is not used in its own activities or as an investment in real estate, is accounted for. (The second paragraph of code 16701 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

The debit of the account reflects the value of whichever is lower: the net balance value of the loan or the actual value of the property obtained from debtors and lessees.
(The third paragraph of code 16701 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)

The credit of the account reflects the value of property sold, disposed of, and/or reclassified.

Analytical accounting is carried out in separate personal accounts for each type of property.

16707 Accumulated Depreciation — Other Private Property (Contra-Asset) See previous edition.

Definition of the Account: Accounting for the accumulated depreciation of other private property obtained from debtors and lessees by exercising ownership rights over collateral, which is not used in its own activities or as an investment in real estate, is maintained. (The second paragraph of code 16707 was edited by the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (Registration No. 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)

The credit of the account reflects the accumulated depreciation of real estate and other private property.

The debit of the account reflects the depreciation value of real estate being sold or otherwise written off.

Analytical accounting is carried out in separate personal accounts for each real estate and other private property.

16799 Provision for Possible Losses — Other Private Property (Contra-Asset)

Definition of the Account: Accounting for the provision created to cover possible losses on real estate and other private property is maintained.

The credit of the account reflects the amount of the provision created and/or the increase in the provision.

The debit of the account reflects the decrease in the provision and/or the amount of the canceled provision.

Analytical accounting is carried out in separate personal accounts for each type of property.

16900 Unrecognized Profit from Revaluation of Derivative Instruments

16901 Unrecognized Profit from Revaluation — Forward Contracts

Definition of the Account: Unrecognized profit from forward contracts is accounted for. (A forward contract is an agreement to sell and buy a financial instrument at a strictly defined rate on a specific date in the future).

The debit of the account reflects the amount of unrecognized profit from forward contracts.

The credit of the account reflects the amount of unrecognized profit written off (paid) from forward contracts and/or written off from the account before this position is registered.

Analytical accounting is carried out in separate personal accounts for each forward contract.

16905 Unrecognized Profit from Revaluation — Options

Definition of the Account: Unrecognized profit from options is accounted for. (An option is a contract that gives the right to sell and buy a certain amount of a financial instrument at a strictly defined rate within a contractual period).

The debit of the account reflects the amount of unrecognized profit received from options.

The credit of the account reflects the amount of unrecognized profit written off when the option is redeemed and/or written off from the account before the options are registered in this position.

Analytical accounting is carried out in separate personal accounts for each option.

16909 Unrecognized Profit from Revaluation — Futures

Definition of the Account: Accounting for unrecognized profit from futures contracts is maintained. (A futures contract is a standardized contract to sell or buy a financial instrument with the condition of delivery in the future).

The debit of the account reflects unrecognized profit from futures contracts.

The credit of the account reflects the amount of unrecognized profit written off when contracts are redeemed and/or written off from the account before futures contracts are registered in this position.

Analytical accounting is carried out in separate personal accounts for each futures contract.

16913 Unrecognized Profit from Revaluation — Swaps

Definition of the Account: Accounting for unrecognized profit from swaps is maintained. (A swap is an agreement to exchange payments in the future based on conditional amounts and the application of an agreed index. Examples include currency swaps and interest rate swaps).

The debit of the account reflects unrecognized profit from swaps.

The credit of the account reflects the amount of unrecognized profit written off when swaps are redeemed and/or written off from the account before these positions are registered.

Analytical accounting is carried out in separate personal accounts for each swap contract.

17100 Currency Trading and Currency Positions

17101 Currency Position Accounts

Definition of the Account: The organization's currency position in operations involving foreign currencies reflected in more than one currency book is accounted for. Additionally, this account is used to record exchange rate differences in the revaluation of assets and liabilities expressed in foreign currency into national currency for the purpose of preparing financial statements. After the profit/loss from the exchange rate difference is reflected, the balance of this account in the consolidated balance sheet must be equal to zero.

The debit of the account reflects (1) expenses paid and accrued in foreign currency and assets acquired in foreign currency in foreign currency books. (2) Proceeds from the sale of its own shares in foreign currency and income obtained or accrued in foreign currency in Som books, as well as the Som equivalent of the positive result (profit) after revaluation of assets and liabilities in foreign currency.

The credit of the account reflects (1) Proceeds from the sale of its own shares in foreign currency and the amount of income obtained and accrued in foreign currency in foreign currency books. (2) Expenses paid and accrued in foreign currency and assets acquired in foreign currency, as well as the Som equivalent of the negative result (loss) after revaluation of assets and liabilities in foreign currency in Som books.

Analytical accounting is carried out in separate personal accounts by currency type.

19900 Other Assets

19901 Petty Expenses

Definition of the Account: Liability amounts issued for petty expenses in the established order are accounted for.

The debit of the account reflects amounts issued as liability for petty expenses.

The credit of the account reflects the return of unused funds, as well as the settlement of amounts in liability.

Analytical accounting is carried out in separate personal accounts for each debtor.

19907 Prepaid Expenses for Services

Definition of the Account: Prepaid expenses (not exceeding 1 year) for services rendered (postage, telegraph, telephone communication, ATMs, water, electricity, gas, repair, etc.) are accounted for.

The debit of the account reflects the amount of prepaid expenses for services rendered.

The credit of the account reflects the payment and write-off of amounts when services are actually performed.

Analytical accounting is carried out in separate personal accounts for each contract.

19908 Funds to be Recovered — Settlements with Employees

Definition of the Account: Advances for employees' business trip expenses, funds paid as overaccrued wages or bonuses (allowances), as well as the amount of damage caused by the responsible person are accounted for.

The debit of the account reflects amounts calculated and paid to employees.

The credit of the account reflects the settlement of calculated and paid amounts.

Analytical accounting is carried out in separate personal accounts for each employee.

19909 Funds to be Recovered — Material Values

Definition of the Account: Funds transferred for material values (advances for fixed assets, low-value and rapidly depreciating items, and other material values) are accounted for.

The debit of the account reflects funds transferred for material values.

The credit of the account reflects the payment or write-off of amounts when material values are received into storage.

Analytical accounting is carried out in separate personal accounts for each contract.

19911 Provision for Possible Losses — Funds to be Recovered (Contra-Asset)

Definition of the Account: The provision for possible losses on receivables that may not be collected is accounted for.

The credit of the account reflects the amount of the provision created and/or the increase in the provision.

The debit of the account reflects the decrease in the provision and/or the amount of the canceled provision.

Analytical accounting is carried out in separate personal accounts for each debtor.

19921 Low-Value and Rapidly Depreciating Items and Other Valuables in Storage

Definition of the Account: Accounting for received and stored low-value and rapidly depreciating items, as well as other valuables, including materials intended for the repair of buildings and other fixed assets, is maintained.

The debit of the account reflects the value of purchased and received into storage low-value and rapidly depreciating items and other valuables.

The credit of the account reflects the value of low-value and rapidly depreciating items and other valuables written off and/or put into use.

Analytical accounting is carried out in separate personal accounts for types of low-value and rapidly depreciating items, as well as other valuables.

19925 Prepaid Expenses

Definition of the Account: Prepaid expenses (not exceeding 1 year) for the profit of future periods are accounted for.

The debit of the account reflects the amount of prepaid expenses for the profit of future periods.

The credit of the account reflects the amount of expenses actually settled, transferred to current expenses of the relevant period, and the calculated depreciation amount.

Analytical accounting is carried out in separate personal accounts for each type of expense and each customer.

19929 Other Deferred Expenses

Definition of the Account: Expenses prepaid in the current period but recognized as expenses of future periods (exceeding 1 year) are accounted for. This includes advance payments for leases, subscription payments for publications, and property insurance payments, etc.

The debit of the account reflects the organization's prepaid expenses for future periods.

The credit of the account reflects the amortized part of the prepaid funds through the debit of expense accounts, as well as the amount of their return.

Analytical accounting is carried out in separate personal accounts for each type of expense and each customer.

19931 Deferred Taxes

Definition of the Account: Taxes, fees, and other payments paid in advance to the State Budget and state target funds of the Republic of Uzbekistan are accounted for. Accounting for deferred tax claims is also maintained in this account. Deferred tax claims are income (profit) tax that will be repaid in future periods because it is included in the taxable income (profit) of the current period due to the existence of temporary differences, but is deducted when determining the taxable income (profit) of future periods. This is the difference between the profit in the accounting balance and the taxable profit.

The debit of the account reflects the amount of prepaid taxes and tax claims.

The credit of the account reflects the amount written off from the corresponding expense accounts.

Analytical accounting is carried out in separate personal accounts for each type of tax, fee, and allocation.

19933 Valuation Reserve for Deferred Taxes (Contra-Asset)

Definition of the Account: A reserve is accounted for, created as a result of review to restore deferred tax claims in cases where there is insufficient taxable profit to fully recognize the benefit from deferred tax claims.

The credit of the account reflects the created reserve and/or the increased amount of the reserve.

The debit of the account reflects the written-off reserve and/or the decreased amount of the reserve.

Analytical accounting is carried out in separate personal accounts for each type of tax, fee, and allocation.

19939 Dividends to be Recovered

Definition of the Account: Accounting for calculated but not yet received dividends is maintained.

The debit of the account reflects the amount of calculated dividends to be received.

The credit of the account reflects the amount of dividends received by the organization.

Analytical accounting is carried out in separate personal accounts by issuer type.

19941 Funds in Banks Terminated or in the Process of Termination

Definition of the Account: Funds in banks that have been terminated or are in the process of termination are accounted for.

The debit of the account reflects the amount of funds in banks that have been terminated or are in the process of termination.

The credit of the account reflects the amount of funds in banks that have been terminated or are in the process of termination, written off from the account, covered by the provision for possible losses or other assets.

Analytical accounting is carried out in separate personal accounts for each bank.

19945 Provision for Possible Losses — Funds in Banks Terminated or in the Process of Termination (Contra-Asset)

Definition of the Account: Accounting for the provision created to cover possible losses on funds in banks that have been terminated or are in the process of termination, which may not be collected, is maintained.

The credit of the account reflects the amount of the provision created and/or the increase in the provision.

The amount of the reversed and/or decreased reserve is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts for each bank.

19995 Other Assets in Litigation

Definition of the account: Accounting for assets in litigation is maintained (material damages caused by responsible persons, etc.).

The amount of assets reclassified due to litigation and transferred from the corresponding main accounts to this account is reflected in the debit of the account.

The amount of assets written off from the account, collected and/or written off from the reserve for possible losses (account 19999), is reflected in the credit of the account.

Analytical accounting is maintained in separate personal accounts for each asset.

19997 Other Assets

Definition of the account: Accounting for assets that do not fall into the categories defined above is maintained.

The value of assets is reflected in the debit of the account.

The amount of assets covered, sold, or disposed of is reflected in the credit of the account.

Analytical accounting is maintained in separate personal accounts by asset type.

19999 Reserve for Possible Losses — Other Assets (Counter-asset)

Definition of the account: The reserve for possible losses is accounted for assets for which a separate "Reserve for Possible Losses" account is not provided.

The amount of the established reserve and/or the increase in the reserve is reflected in the credit of the account.

The amount of the reversed and/or decreased reserve is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts for each asset type.

20000 LIABILITIES

20600 Bank Deposits Accepted as Collateral 20610 Bank Deposits Accepted as Collateral

Definition of the account: Accounting for bank deposits received from the debtor-bank as collateral is maintained.

The amount of the received deposit is reflected in the credit of the account.

The amount returned or allocated to the debtor-bank for loan repayment is written off from the account.

Analytical accounting is maintained in separate personal accounts for each deposit contract.

21400 Attracted Borrowed Funds
21402 Borrowed Funds of Founders
21404 Attracted Borrowed Funds from Other Persons

Since the above accounts are similar in nature, their definitions are provided in a generalized form.

Definition of the account: Accounting for borrowed funds received from founders and other persons is maintained.

The loan amount received from founders is reflected in the credit of the account.

The paid/written-off loan amount is recorded in the debit of the account.

Analytical accounting is maintained in separate personal accounts by creditor, per contract installment.

21600 Short-Term Loans Payable
21606 Short-Term Loans Payable to Banks
21610 Short-Term Loans Payable to the Government 21612 Short-Term Loans Payable from State Target Funds 21614 Short-Term Loans Payable to Non-Bank Financial Institutions 21618 Short-Term Loans Payable to Non-Governmental Non-Commercial Organizations 21622 Short-Term Loans Payable to International Financial Institutions 21626 Short-Term Loans Payable to Foreign Investors 21696 Short-Term Loans Payable to Other Creditors

Since the above accounts are similar in nature, their definitions are provided in a generalized form.

Definition of the account: Accounting for loans received for a period of up to 1 year from the date of receipt (as well as other operations that are loans in substance) is maintained.

The amount of received loans is reflected in the credit of the account.

The amount of paid loans is written off from the account.

Analytical accounting is maintained in separate personal accounts by creditor, based on loan contracts.

22000 Long-Term Loans Payable
22006 Long-Term Loans Payable to Banks
22010 Long-Term Loans Payable to the Government 22012 Long-Term Loans Payable from State Target Funds 22014 Long-Term Loans Payable to Non-Bank Financial Institutions 22018 Long-Term Loans Payable to Non-Governmental Non-Commercial Organizations 22022 Long-Term Loans Payable to International Financial Institutions 22026 Long-Term Loans Payable to Foreign Investors 22096 Long-Term Loans Payable to Other Creditors

Since the above accounts are similar in nature, their definitions are provided in a generalized form.

Definition of the account: Accounting for loans received for a period of more than 1 year from the date of receipt (other operations that are loans in substance) is maintained.

The amount of received loans is reflected in the credit of the account.

The amount of paid loans is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts for each loan contract.

22100 Liabilities under Leasing (Financial Lease) 22102 Leasing Liabilities to Banks 22104 Leasing Liabilities to Other Lessors

Since the above accounts are similar in nature, their definitions are provided in a generalized form.

Definition of the account: Accounting for leasing liabilities is maintained.

The amount equal to the lesser of the fair value of the property leased or the present value of minimum lease payments is reflected in the credit of the account.

The decreased amount of liabilities according to the lease payment schedule is recorded in the debit of the account.

Analytical accounting is maintained in separate personal accounts by customer, based on loan contracts.

22200 Funds Payable to Head Office/Branch
22202 Funds Payable to Head Office/Branch — Cash

Definition of the account: Accounting for cash fund operations between the Head Office and its branches within the territory of the Republic of Uzbekistan, or between branches of a single organization is maintained. This account is a reciprocal account for account 16101. The balance amounts of these accounts must be equal in the consolidated balance sheet.

The funds payable to the Head Office/branches for cash are reflected in the credit of the account.

The repayment of debts to the Head Office/branches, as well as the amount returned due to incorrect transfer of funds, is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts for settlements with the Head Office/branches.

22204 Funds Payable to Head Office/Branch — Non-Cash Funds

Definition of the account: Accounting for operations based on non-cash funds between the Head Office and its branches within the territory of the Republic of Uzbekistan, or between branches of a single organization is maintained. This account is a reciprocal account for account 16103. The balance amounts of these accounts must be equal in the consolidated balance sheet.

The funds payable to the Head Office/branches are reflected in the credit of the account.

The amount of financial assistance received from the Head Office/branches is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts for settlements with the Head Office/branches.

22210 Funds Payable to Head Office/Branch — Float

Definition of the account: Accounting for transactions between the Head Office and its branches, or between branches of a single organization, that have not been reconciled within the established period is maintained. The account is maintained by the organization initiating the main transaction. The balance for these accounts should be zero at the end of the year.

The amount of funds not yet transferred within the established period, as well as reclassified and transferred from accounts 22202, 22204, 22218 to this account, is reflected in the credit of the account.

The regulated amount is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts for settlements with the Head Office/branches.

22218 Funds Payable to Head Office/Branch — Material Values and Services

Definition of the account: Accounting for operations involving material values and provided services between the Head Office and branches, or between branches of a single organization, is maintained. Account 16117 is the reciprocal account for this account. The balance amounts of these accounts must be equal in the consolidated balance sheet.

The amount of provided services and accepted material values into the warehouse is reflected in the credit of the account.

The funds payable to the Head Office/branches within the established periods are reflected in the debit of the account.

Analytical accounting is maintained in a separate personal account for each branch.

22300 Securities Sold under Repo Agreements 22302 Securities Sold to the Republic of Uzbekistan Money Bank under Repo Agreements 22304 Securities Sold to Other Banks under Repo Agreements 22306 Securities Sold to the Government under Repo Agreements 22396 Securities Sold to Other Creditors under Repo Agreements

Since the above balance sheet accounts are similar in nature, their definitions are provided in a generalized form.

Definition of the account: Accounting for securities sold under repo agreements (agreements on sale and purchase transactions concluded with the condition of repurchasing securities) is maintained.

The value of securities sold under the first part of the agreement on sale and purchase transactions concluded with the condition of repurchasing securities, as well as the amortization amount of the difference between the repurchase price of securities under the second part of the agreement and the purchase price of securities under the first part of the agreement, is reflected in the credit of the account.

The value of securities repurchased under the second part of the agreement on sale and purchase transactions concluded with the condition of repurchasing securities, as well as the value of securities sold from the organization's portfolio if the second part of the agreement on sale and purchase transactions concluded with the condition of repurchasing securities is not performed, is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts for each repo agreement, as well as by type and maturity of securities.

22400 Accrued Interest Payable
22402 Accrued Interest on Borrowed Funds of Founders 22404 Accrued Interest on Attracted Borrowed Funds from Other Persons

Since the above balance sheet accounts are similar in nature, their definitions are provided in a generalized form.

Definition of the account: Accounting for accrued but unpaid interest on borrowed funds attracted from founders and other persons is maintained.

The amount of accrued interest payable is reflected in the credit of the account.

The amount of paid interest, as well as the returned amount of incorrectly accrued interest, is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts by creditor, per loan contract installment.

22408 Accrued Interest Payable under Leasing (Financial Lease)

Definition of the account: Accounting for accrued interest payable under leasing is maintained.

The amount of accrued interest payable according to the lease payment schedule is reflected in the credit of the account.

The amount of paid interest, as well as interest transferred to account 22476, is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts by customer, based on contracts.

22410 Accrued Interest Payable on Received Loans

Definition of the account: Accounting for accrued but unpaid interest on loan liabilities (other operations that are loans in substance) is maintained.

The amount of interest calculated for payment is reflected in the credit of the account.

The amount of paid interest, as well as the amount of interest transferred to account 22476 and returned incorrectly accrued interest, is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts by lender, based on loan contracts.

22412 Accrued Interest Payable on Other Liabilities

Definition of the account: Accounting for accrued but unpaid interest on liabilities that do not fall into the definitions of the groups listed above is maintained.

The amount of interest calculated for payment is reflected in the credit of the account.

The amount of paid interest, as well as the amount of interest transferred to account 22476 and returned incorrectly accrued interest, is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts by liability type.

22414 Accrued Interest Payable on Issued Securities

Definition of the account: Accounting for accrued but unpaid interest on issued securities is maintained.

The amount of interest calculated for payment, as well as the amount of interest included in the sales price, is reflected in the credit of the account.

The amount of paid interest, as well as the amount of interest transferred to account 22476 and returned incorrectly accrued interest, is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts by type, maturity, and issuance of securities.

22476 Accrued but Unpaid Interest Payable under Contract

Definition of the account: Accounting for interest accrued for payment under the contract but not paid on time is maintained.

The amount of interest accrued for payment under the contract but not paid on time is reflected in the credit of the account.

The amount of paid interest, as well as the returned amount of incorrectly accrued interest, is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts for interest accrued for payment under the contract but not paid on time.

22496 Accrued Interest on Other Liabilities

Definition of the account: Accounting for accrued but unpaid interest on liabilities that do not fall into the definitions of the groups listed above is maintained.

The amount of accrued interest payable is reflected in the credit of the account.

The amount of paid interest, as well as the returned amount of incorrectly accrued interest, is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts by liability type.

22500 Accrued Taxes
22502 Accrued Profit Tax

Definition of the account: Accounting for profit tax accrued in the current period but not yet paid is maintained.

The amount of accrued current profit tax is reflected in the credit of the account.

The amount of paid profit tax, as well as the amount of incorrectly accrued profit tax, is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts by tax type.

22504 Accrued Other Taxes

Definition of the account: Accounting for taxes accrued but not yet paid (other than profit tax) is maintained.

The amount of accrued taxes is reflected in the credit of the account.

The written-off amount of paid taxes, as well as returned incorrectly accrued amounts, is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts by tax type.

22506 Withheld Taxes for Payment

Definition of the account: Accounting for taxes withheld from employees in accordance with legislation and transferred to the budget revenue is maintained.

The amount of withheld taxes is reflected in the credit of the account.

The amount of taxes transferred to the budget is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts for each tax type.

22508 Deferred Income Taxes

Definition of the account: Deferred income tax is accounted for. Deferred income tax is the profit tax payable in the future period, calculated by adding temporary differences that are deducted from the current period's taxable profit but included in the future period's taxable profit. This is the difference between accounting profit and taxable profit.

The amount of deferred income taxes accrued is reflected in the credit of the account.

The decreased amount of deferred income taxes is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts.

22510 Social Tax Calculations

Definition of the account: Accounting for social tax calculated in accordance with legislation is maintained.

The amount of the calculated tax is reflected in the credit of the account.

The amount of funds transferred to the state budget is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts by payment type.

22512 Calculations with Other Funds
See previous edition.

Definition of the account: Accounting for funds withheld by the organization and transferred to the Federation of Trade Unions and other funds in accordance with legislative acts. (Editorial note: Order of the Minister of Justice of the Republic of Uzbekistan No. 16-mh dated July 28, 2021 (Registration No. 3313, 28.07.2021) — , 28.07.2021, 10/21/3313/0724)

The amounts of withheld funds to be transferred to other funds are reflected in the credit of the account.

The amounts of funds transferred to other funds are reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts for each fund and payment type.

22800 Unrealized Losses from Revaluation and Other Deferred Income under Derivative Instruments 22802 Unrealized Losses from Revaluation — Forward Contracts

Definition of the account: Accounting for unabsorbed losses under forward contracts is maintained.

The amount of unabsorbed losses under forward contracts is reflected in the credit of the account.

The amount of unabsorbed losses under forward contracts and/or written off in covering losses incurred until this position is registered is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts for each forward contract.

22806 Unrealized Losses from Revaluation — Options

Definition of the account: Accounting for unabsorbed losses under options is maintained.

The amount of incurred unabsorbed losses under options is reflected in the credit of the account.

The amount of unabsorbed losses under options and/or written off in covering losses incurred until this position is registered is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts for each option.

22810 Unrealized Losses from Revaluation — Futures

Definition of the account: Accounting for unabsorbed losses under futures contracts is maintained.

The amount of incurred unabsorbed losses under futures contracts is reflected in the credit of the account.

The amount of unabsorbed losses under futures contracts and/or written off in covering losses incurred until this position is registered is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts for each futures contract.

22811 Unrealized Losses from Revaluation — Swaps

Definition of the account: Accounting for unabsorbed losses under swaps is maintained.

The amount of incurred unabsorbed losses under swaps is reflected in the credit of the account.

The amount of unabsorbed losses under swaps and/or written off in covering losses incurred until this position is registered is reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts for each option contract.

22812 Future Interest Income

Definition of the account: Accounting for interest/discounts received in advance and periodically transferred to income depending on their actual earning is maintained.

The amount of received interest/discounts is reflected in the credit of the account.

The amount of earned interest/discounts is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts by income type.

22814 Grant Funds

Definition of the account: Accounting for received grants is maintained.

The amount of received grants is reflected in the credit of the account.

The amounts transferred to income upon fulfillment of conditions related to grants, or returned if grant conditions are not met, are reflected in the debit of the account.

Analytical accounting is maintained in separate personal accounts.

22896 Other Deferred Income

Definition of the account: Accounting for amounts collected in advance that do not fall into the definitions of the groups listed above and are periodically transferred to income depending on their actual earning is maintained.

The amount of collected advance income that does not fall into the definitions of the groups listed above is reflected in the credit of the account.

The amount of earned income is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts by income type.

23600 Issued Securities
23602 Issued Bonds

Definition of the account: Accounting for issued bonds is maintained.

The nominal value of issued bonds is reflected in the credit of the account.

The nominal value of issued bonds when redeeming them or buying them back from holders before the payment date is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts by maturity and issuance of bonds.

23608 Issued Promissory Notes

Definition of the account: Accounting for issued promissory notes is maintained.

The nominal value of issued promissory notes is reflected in the credit of the account.

The nominal value of issued promissory notes when redeeming them or buying them back from holders before the payment date is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts by maturity and issuance of promissory notes.

23610 Issued Other Securities

Definition of the account: Accounting for securities issued by the organization that do not fall into the definitions of the groups listed above is maintained.

The nominal value of securities issued by the organization that do not fall into the definitions of the groups listed above is reflected in the credit of the account.

The nominal value of securities issued by the organization that do not fall into the definitions of the groups listed above, when redeeming them or buying them back from holders before the payment date, is written off from the debit of the account.

Analytical accounting is maintained in separate personal accounts for securities by type, maturity, and issuance.

23696 Premium on Issued Securities

Definition of the account: The positive difference between the nominal value of issued securities and their selling price is recorded as a premium (if any, excluding the sum of interest received at the time of sale).

The premium amount from selling securities at a price higher than their nominal value is reflected on the credit side of the account.

The premium amount is written off from the account on the debit side when securities are redeemed, when purchased for subsequent resale, and during amortization.

Analytical accounting is maintained in separate personal accounts for securities by type, maturity, and issuance.

23698 Discount (Counter-Passive) on Issued Securities

Definition of the account: The negative difference between the nominal value of issued securities and their selling price is recorded as a discount (if any, excluding the sum of interest received at the time of sale).

The discount amount from selling securities at a price lower than their nominal value is reflected on the debit side of the account.

The discount amount and discount amortization are written off from the account on the credit side when securities are redeemed or purchased for subsequent resale.

Analytical accounting is maintained in separate personal accounts for securities by type, maturity, and issuance.

29800 Other Liabilities

29801 Settlements with Customers

Definition of the account: Various payments are recorded for one-time operations (proceeds from the sale of pledged property, etc.).

The amount of funds to be paid is reflected on the credit side of the account.

The amount of funds written off for the specified purpose is reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts for each customer and type of operation.

29802 Funds Payable - Goods, Materials, and Services

Definition of the account: Funds payable for received goods, materials, and rendered services (electricity, water, gas, etc.) are recorded.

The amount of funds payable for received goods, materials, and rendered services is reflected on the credit side of the account.

The amount of funds paid for goods, materials, and rendered services is reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts for each creditor.

29803 Funds Payable - Settlements with Employees

Definition of the account: Funds accrued for payment of wages, pensions, alimony, child benefits, material assistance, reserved wages, other bonuses, or contributions are recorded.

The accrued funds to be paid are reflected on the credit side of the account.

The amount of funds paid is reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts by type of accruals.

29805 Funds Payable - Lease Payments (Operating Lease)

Definition of the account: Liabilities accrued for operating leases are recorded.

The amount accrued for payment under operating leases (expenses) is reflected on the credit side of the account.

The amounts paid or written off for payment under operating leases are reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts for each lessor.

29806 Other Accrued Non-Interest Expenses

Definition of the account: Accrued but unpaid other non-interest expenses are recorded.

The amount of accrued other non-interest expenses is reflected on the credit side of the account.

The amounts of repaid other non-interest expenses that were settled and/or written off, as well as incorrectly accrued amounts, are reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts by type of non-interest expenses.

29807 Dividends Payable

Definition of the account: Declared but unpaid dividends are recorded.

The amount of declared dividends to be paid is reflected on the credit side of the account.

The amount of paid dividends is reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts by type of shares.

29808 Funds Accrued for License Fees

Definition of the account: Accrued but unpaid license fees are recorded.

The amount of accrued license fees is reflected on the credit side of the account.

The amounts paid and/or returned for incorrectly accrued license fees are reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts by type of license fees.

29830 Deposits for Increasing Authorized Capital

Definition of the account: Funds contributed by founders (shareholders) to increase the authorized capital (subscription funds for shares) are recorded.

The amount of funds contributed to increase the authorized capital (subscription funds for shares) is reflected on the credit side of the account.

The amount of funds directed for increasing the authorized capital is reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts for each founder (shareholder).

29896 Other Liabilities

Definition of the account: Operations not corresponding to the definitions of the categories listed above are recorded.

Inflows of funds are reflected on the credit side of the account.

Outflows of funds are reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts by type of operations.

30000 EQUITY

30300 Authorized Capital

30301 Authorized Capital

Definition of the account: The sum of total shares (in monetary terms) specified in the founding documents of organizations that are not joint-stock companies is recorded.

The amount of shares received from founders is reflected on the credit side of the account.

The reduced amount of authorized capital is reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts for each founder.

30303 Funds Receivable for Share Subscriptions - Preferred (Counter-Passive)

Definition of the account: The unpaid portion of the subscription fund for preferred shares of the authorized capital is recorded.

The amount receivable for the unpaid portion of the share subscription fund is reflected on the debit side of the account.

The amount received for the remaining portion of the share subscription fund is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts opened for each shareholder.

30306 Funds Receivable for Share Subscriptions - Ordinary (Counter-Passive)

Definition of the account: The unpaid portion of the subscription fund for ordinary shares of the authorized capital is recorded.

The amount receivable for the unpaid portion of the share subscription fund is reflected on the debit side of the account.

The amount received for the remaining portion of the share subscription fund is reflected on the credit side of the account.

Analytical accounting is maintained in separate personal accounts opened for each shareholder.

30309 Registered Authorized Capital - Preferred

Definition of the account: The amount of preferred shares partially paid for subscription, or if fully paid, for which certificates have not yet been issued, is recorded.

The amount of subscribed shares partially or fully paid is reflected on the credit side of the account.

The amount of subscribed shares fully paid and for which corresponding certificates have been issued is reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts opened for each shareholder.

30312 Registered Authorized Capital - Ordinary

Definition of the account: The amount of ordinary shares partially paid for subscription, or if fully paid, for which certificates have not yet been issued, is recorded.

The amount of subscribed shares partially or fully paid is reflected on the credit side of the account.

The amount of subscribed shares fully paid and for which corresponding certificates have been issued is reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts opened for each shareholder.

30315 Issued Authorized Capital - Preferred

Definition of the account: The sum of the nominal value of fully paid preferred shares for which corresponding certificates have been issued is recorded.

The amount of preferred shares issued for the formation of authorized capital is reflected on the credit side of the account.

The reduction amount of authorized capital is reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts opened for each shareholder.

30318 Issued Authorized Capital - Ordinary

Definition of the account: The sum of the nominal value of fully paid ordinary shares for which corresponding certificates have been issued is recorded.

The sum of the nominal value of ordinary shares issued for the formation of authorized capital is reflected on the credit side of the account.

The reduction amount of authorized capital is reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts opened for each shareholder.

30321 Repurchased Own Shares from Shareholders - Preferred (Counter-Passive)

Definition of the account: Preferred shares purchased from its shareholders by the organization for the purpose of resale or cancellation are recorded.

The amount of preferred shares of the organization repurchased from shareholders is reflected on the debit side of the account.

The amount of preferred shares of the organization resold or cancelled is reflected on the credit side of the account.

Analytical accounting is maintained in personal accounts for each shareholder.

30324 Repurchased Own Shares from Shareholders - Ordinary (Counter-Passive)

Definition of the account: Ordinary shares purchased from its shareholders by the organization for the purpose of resale or cancellation are recorded.

The amount of ordinary shares repurchased from shareholders is reflected on the debit side of the account.

The amount of ordinary shares resold or cancelled is reflected on the credit side of the account.

Analytical accounting is maintained in personal accounts for each shareholder.

30600 Additional Capital

30603 Additional Capital - Preferred

Definition of the account: The record of emission income received from the realization of preferred private shares at a price exceeding their nominal value in primary placement, as well as the positive difference between the purchase price of preferred private shares and their subsequent resale price.

The positive difference between the realization value of shares and their nominal value in primary placement, and the positive difference between the purchase price of preferred private shares and their subsequent resale price are reflected on the credit side of the account.

The amount of funds directed for increasing the authorized capital and for other purposes established by the Central Bank, as well as the negative difference between the purchase price of preferred private shares and their subsequent resale price (within the limit of the credit balance of the specified account) are reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts for each emission.

30606 Additional Capital - Ordinary

Definition of the account: The record of emission income received from the realization of ordinary private shares at a price exceeding their nominal value in primary placement, as well as the positive difference between the purchase price of ordinary private shares and their subsequent resale price.

The positive difference between the realization value of shares and their nominal value in primary placement, and the positive difference between the purchase price of ordinary private shares and their subsequent resale price are reflected on the credit side of the account.

The amount of funds directed for increasing the organization's authorized capital and for other purposes established by the Central Bank, as well as the negative difference between the purchase price of ordinary private shares and their subsequent resale price (within the limit of the credit balance of the specified account) are reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts for each emission.

30900 Reserve Capital

30903 General Reserve Fund

Definition of the account: Funds allocated from undistributed profit for general purposes in accordance with the established procedure are recorded.

The amount of funds transferred to the general reserve fund is reflected on the credit side of the account.

The amount of funds written off from the general reserve fund for specific purposes is reflected on the debit side of the account.

Separate personal accounts are maintained for each purpose.

30905 Free Assets

Definition of the account: The value of assets received free of charge from founders (shareholders) is recorded.

The value of assets received free of charge from founders (shareholders) is reflected on the credit side of the account.

Amounts transferred to undistributed profit in accordance with the established procedure are reflected on the debit side of the account.

Analytical accounting is maintained in a single personal account.

30906 Reserve for Devaluation

Definition of the account: Funds allocated from undistributed profit to cover the organization's liabilities in the event of a significant devaluation (devaluation) of the national currency are recorded.

The amount of funds transferred from undistributed profit is reflected on the credit side of the account.

The amount of funds written off from the reserve fund is reflected on the debit side of the account.

Analytical accounting is maintained in a single personal account.

30907 Unabsorbed Profits or Losses Resulting from Changes in Fair Value of Securities Evaluated at Fair Value, with Changes in Value Recognized in Other Comprehensive Income (Asset-Passive)

Definition of the account: The record of profits or losses arising from changes in the fair value of investments in debt securities evaluated at fair value, with changes in value recognized in other comprehensive income.

The amount of increase in the fair value of investments, as well as the amount of losses previously reflected on the debit side of this account when these securities are derecognized, reclassified, and/or impaired, are written off from the account on the credit side.

The amount of decrease in the fair value of investments, as well as the amount of profits previously reflected on the credit side of this account when these securities are derecognized, reclassified, and/or impaired, are written off from the account on the debit side.

Analytical accounting is maintained in separate personal accounts by type and maturity of securities and by issuers.

30908 Increase in Valuation Value Relative to Initial Value

Purpose of the account: The record of the increase in the value of fixed assets and intangible assets relative to their initial value due to a significant increase in their market value is maintained.

The amount of increase in the value of fixed assets and intangible assets relative to their balance sheet value is reflected on the credit side of the account.

When the assessed fixed asset and intangible asset are sold or otherwise derecognized, the amount of increase in their value is written off from the account on the debit side, as well as the decrease in the value of the organization's fixed asset and intangible asset relative to its balance sheet value and amounts transferred to undistributed profit in accordance with the established procedure.

Analytical accounting is maintained in separate personal accounts for each assessed fixed asset and intangible asset.

30909 Profits or Losses Arising from Cash Flow Hedging

Definition of the account: The record of profits or losses arising from the revaluation of derivative instruments (for example, unexpired contracts hedging fixed liabilities in foreign currency) intended for cash flow hedging.

See previous edition.

The amount of unabsorbed profit on derivative instruments intended for cash flow hedging up to the level of hedging effectiveness is reflected on the credit side of the account. On the credit side of this account, the previous debit balance is also written off in cases where a fixed liability or planned operation is recognized as an asset or liability (excluding off-balance sheet accounts).

(Paragraph 3 of the balance sheet account 30909 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024 No. 11/3 (registration number 3263-2, 01.05.2024) - , 02.05.2024, 10/24/3263-2/0319)

See previous edition.

The amount of unabsorbed loss on derivative instruments intended for cash flow hedging up to the level of hedging effectiveness is reflected on the debit side of the account. On the debit side of this account, the previous credit balance is also written off in cases where a fixed liability or planned operation is recognized as an asset or liability (excluding off-balance sheet accounts).

(Paragraph 4 of the balance sheet account 30909 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024 No. 11/3 (registration number 3263-2, 01.05.2024) - , 02.05.2024, 10/24/3263-2/0319)

Analytical accounting is maintained in separate personal accounts for each contract.

30911 Reserve for Standard Assets

Definition of the account: The record of funds allocated from net profit to reserves for standard assets in accordance with the established procedure is maintained.

The inflow of funds to the reserve from net profit is reflected on the credit side of the account.

The write-off of funds from the reserve for certain purposes is reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts.

31200 Undistributed Profit

31203 Undistributed Profit (Asset-Passive)

Definition of the account: The record of undistributed profit (loss) received during the previous financial activities is maintained.

The net profit transferred from account 31206 and amounts transferred from reserve capital accounts to undistributed profit are reflected on the credit side of the account.

Allocations for various funds, declared dividends, and loss amounts transferred from account 31206 are reflected on the debit side of the account.

Analytical accounting is maintained in a single personal account.

31206 Net Profit (Loss) (Asset-Passive)

Definition of the account: The sum of net profits (losses) received as a result of the organization's financial activities in the reporting year, as well as the record of dividends declared during this period, is maintained.

The profit received by the organization in the reporting year, the sum of losses transferred to account 31203, and the return of incorrectly declared dividends are reflected on the credit side of the account.

The losses incurred by the organization in the reporting year, the sum of profits transferred to account 31203, declared dividends, and the amount transferred to the reserve capital account are reflected on the debit side of the account.

Analytical accounting is maintained in separate personal accounts for net profit and dividend accounting.

40000 INCOMES

40400 Interest Incomes on Accounts in Banks

40401 Interest Incomes on Demand Deposits in Banks

40403 Interest Incomes on Savings Deposits in Banks

40405 Interest Incomes on Time Deposits in Banks

40409 Interest Incomes on Other Funds in Banks

Since the above accounts are identical in their nature, their definition is provided in a generalized form.

Definition of the account: The record of interest incomes on deposits placed in banks is maintained.

The amount of accrued interest incomes receivable on deposits placed in banks is reflected on the credit side of the account.

The amount of incorrectly accrued and/or received interest, as well as the amount of incomes transferred to account 31206 as the financial result of the organization at the end of the financial reporting year, are reflected on the debit side of the account.

40600 Interest Incomes on Investments in Securities Evaluated at Fair Value, with Changes in Value Recognized in Income/Expenses

40601 Interest Incomes on State Treasury Bills

40605 Interest Incomes on State Bonds

40609 Interest Incomes on Bonds of the Central Bank of the Republic of Uzbekistan and Other Debt Securities

40694 Interest Incomes on Other Debt Securities

Since the above balance sheet accounts are identical in their nature, their definition is provided in a generalized form.

Definition of the account: The record of interest incomes on trading securities (including state treasury bills (short-term state liabilities), state bonds, bonds of the Central Bank of the Republic of Uzbekistan and other debt securities, corporate debt securities, eurobonds, and debt securities of foreign issuers) is maintained.

The amount of accrued interest, as well as the amortized amount of the discount on trading securities, are reflected on the credit side of the account.

The amount of return of incorrectly accrued and/or received incomes, as well as the incomes and amortized amount of the premium transferred to account 31206 as the financial result of the organization at the end of the financial reporting year, are reflected on the debit side of the account.

40700 Interest Incomes on Investments in Securities Evaluated at Fair Value, with Changes in Value Recognized in Other Comprehensive Income

40701 Interest Incomes on State Treasury Bills

40705 Interest Incomes on State Bonds

40709 Interest Incomes on Bonds of the Central Bank of the Republic of Uzbekistan and Other Debt Securities

40794 Interest Incomes on Other Debt Securities

Since the above balance sheet accounts are identical in their nature, their definition is provided in a generalized form.

Definition of the account: The record of interest incomes on investments in securities intended for sale (State Treasury Bills (short-term state bonds), state bonds, bonds of the Central Bank of the Republic of Uzbekistan and other debt securities, corporate debt securities, eurobonds, and other debt securities) is maintained.

The amount of accrued interest incomes on investments in securities intended for sale is reflected on the credit side of the account.

The amount of return of incorrectly accrued and/or received incomes, as well as the incomes, amortized amount of the premium, and purchase expenses transferred to account 31206 as the financial result of the organization at the end of the financial reporting year, are reflected on the debit side of the account.

41600 Interest Incomes on Short-Term Loans Granted to Banks

41601 Interest Incomes on Short-Term Loans Granted to Banks

41605 Interest income on loans with expired terms granted to banks

41609 Interest income on short-term loans with revised terms granted to banks

42000 Interest income on short-term loans (microloans) granted to individuals

42001 Interest income on short-term loans (microloans) granted to individuals

42005 Interest income on loans with expired terms (microloans) granted to individuals

42009 Interest income on short-term loans with revised terms (microloans) granted to individuals

42100 Interest income on short-term microloans granted to individual entrepreneurs

42101 Interest income on short-term microloans granted to individual entrepreneurs

42105 Interest income on expired microloans granted to individual entrepreneurs

42109 Interest income on short-term microloans with revised terms granted to individual entrepreneurs

42300 Interest income on short-term microloans granted to legal entities

42301 Interest income on short-term microloans granted to legal entities

42305 Interest income on expired microloans granted to legal entities

42309 Interest income on short-term microloans with revised terms granted to legal entities

42500 Interest income on short-term loans granted to non-bank financial institutions

42501 Interest income on short-term loans granted to non-bank financial institutions

42505 Interest income on loans with expired terms granted to non-bank financial institutions

42509 Interest income on short-term loans with revised terms granted to non-bank financial institutions

43700 Interest income on long-term loans granted to non-bank financial institutions

43701 Interest income on long-term loans granted to non-bank financial institutions

43705 Interest income on long-term loans with revised terms granted to non-bank financial institutions

44000 Interest income on long-term loans granted to banks

44001 Interest income on long-term loans granted to banks

44005 Interest income on long-term loans with revised terms granted to banks

44200 Interest income on long-term loans (microloans) granted to individuals

44201 Interest income on long-term loans (microloans) granted to individuals

44209 Interest income on long-term loans with revised terms (microloans) granted to individuals

44300 Interest income on long-term loans (microloans) granted to individual entrepreneurs

44301 Interest income on long-term microloans granted to individual entrepreneurs

44309 Interest income on long-term microloans with revised terms granted to individual entrepreneurs

44500 Interest income on long-term microloans granted to legal entities

44501 Interest income on long-term microloans granted to legal entities

44509 Interest income on long-term microloans with revised terms granted to legal entities

44700 Interest income on loans in litigation

44701 Interest income on loans (microloans) in litigation granted to individuals

44703 Interest income on microloans in litigation granted to individual entrepreneurs

44705 Interest income on loans with expired terms for which an executive writ from a notary has been obtained

44707 Interest income on microloans in litigation granted to legal entities

44711 Interest income on loans in litigation granted to banks

44713 Interest income on loans in litigation granted to non-bank financial institutions

44715 Interest income on loans in litigation regarding rights obtained under mortgage loans

Since the balance sheet accounts listed above are identical in their nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting for interest income on granted loans is maintained.

The credit side of the account reflects the amount of interest income earned on loans.

The debit side of the account reflects the amount of incorrectly calculated or received interest, as well as the amount of income transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

44800 Interest income on investments in debt securities valued at amortized cost

44801 Interest income on investments in state treasury bills

44805 Interest income on investments in state bonds

44809 Interest income on investments in bonds of the Central Bank of the Republic of Uzbekistan and other debt securities

44894 Interest income on investments in other debt securities

Since the balance sheet accounts listed above are identical in their nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting for interest income on investments in debt securities valued at amortized cost (state treasury bills, state bonds, bonds of the Central Bank of the Republic of Uzbekistan and other debt securities, corporate debt securities, eurobonds and other debt securities) is maintained.

The credit side of the account reflects interest earned and the amortization amount of the discount on investments in debt securities held until maturity.

The debit side of the account reflects the reversal of incorrectly calculated and/or received income, as well as income transferred to account 31206 as the financial result of the organization at the end of the financial reporting year, and the amortized amount of premiums and purchase costs.

44900 Other interest income

44901 Other interest income

Definition of the account: Accounting for the bank's interest income on client obligations that do not correspond to the classification of accounts defined above is maintained.

The credit side of the account reflects the amount of interest income earned on other client obligations.

The debit side of the account reflects the reversal amount of incorrectly calculated or received income, as well as the amount of income transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

45000 Interest income on REPO transactions with securities

45001 Interest income on REPO transactions with securities purchased from the Central Bank of the Republic of Uzbekistan

45003 Interest income on REPO transactions with securities purchased from banks

45005 Interest income on REPO transactions with securities purchased from the government

45094 Interest income on REPO transactions with securities purchased from other debtors

Since the balance sheet accounts listed above are identical in their nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting for interest income on REPO transactions (agreements on sale and purchase agreements concluded with the condition of repurchase of securities) is maintained.

The credit side of the account reflects the amount of income earned.

The debit side of the account reflects the reversal amount of incorrectly calculated income, the amount of income written off due to non-performance of the second part of the REPO agreement, as well as the amount of income transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

See previous edition.

45100 Interest income on leasing (financial leasing) (Code 45100 in the edition of Resolution No. 21/7 of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 (registration number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

45105 Interest income on leasing
(Code 45105 in the edition of Resolution No. 21/7 of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 (registration number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

45117 Interest income on expired leasing
(Code 45117 in the edition of Resolution No. 21/7 of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 (registration number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

45119 Interest income on leasing with revised terms (Code 45119 in the edition of Resolution No. 21/7 of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 (registration number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)

See previous edition.

45121 Interest income on leasing in litigation (The first letter of code 45121 in the edition of Resolution No. 21/7 of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 (registration number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)

Since the balance sheet accounts listed above are identical in their nature, their definitions are provided in a generalized manner.
See previous edition.

Definition of the accounts: Accounting for interest income calculated on leasing is maintained.

The credit side of the accounts reflects the amount of interest income earned.

The debit side of the accounts reflects the reversal amount of incorrectly calculated and/or received interest, as well as the amount of income transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

45200 Non-interest income

45201 Income received for services rendered and intermediation

Definition of the account: Accounting for income received from the formalization of loans, their provision, and services rendered thereon, as well as from the provision of information and consulting and other services is maintained.

The credit side of the account reflects the amount of income earned.

45217 Income on purchased receivables — Factoring

Definition of the account: Accounting for income received on purchased receivables is maintained.

The credit side of the account reflects the amount of income earned when the debtor covers the purchased receivable.

The debit side of the account reflects the reversal amount of incorrectly received income, as well as the amount of income transferred to account 31206 as the financial result of the bank at the end of the financial reporting year. (Chapter 3 was filled with this account on the basis of Resolution No. 17/7 of the Board of the Central Bank of the Republic of Uzbekistan dated July 30, 2025 (registration number 3263-3, 20.08.2025) — , 21.08.2025, 10/25/3263-3/0756)

45294 Other income received for services rendered and intermediation

Definition of the account: Accounting for income from services and intermediation that do not correspond to the group of accounts defined above is maintained.

The credit side of the account reflects the amount of income earned from services and intermediation that do not correspond to the group of accounts defined above.

45400 Profit in foreign currencies

45401 Profit in foreign currencies on "Spot" transactions

45405 Profit in foreign currencies on transactions with derivative instruments

Since the balance sheet accounts listed above are identical in their nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting for the organization's profits from Spot/Forward/Option/Futures/Swap transactions and from calculated margin is maintained. Profit is determined after revaluation of account balances as of the date of preparation of the balance sheet report within the established period.

The credit side of the account reflects the amount of profits earned from transactions concluded in foreign currencies and profits arising from revaluation of open currency positions.

The debit side of the account reflects the reversal amount of incorrectly received profits, as well as the amount of profits transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

45600 Profit from commercial operations

45609 Profit from the sale of securities valued at fair value, where changes in value are taken to other comprehensive income

45611 Profit obtained as a result of changes in the fair value of securities valued at fair value, where changes in value are taken to income/expenses

Since the balance sheet accounts listed above are identical in their nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting for changes in the actual value of securities valued at fair value and profit from their sale is maintained.

The credit side of the account reflects the increased amount of the actual value of traded securities.

The debit side of the account reflects the write-off of amounts incorrectly reflected on the credit side, as well as the amount of profit transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

45700 Profit and dividends from investments in branch financial organizations

45701 Profit from investments in branch financial organizations

Since the balance sheet accounts listed above are identical in their nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting for profit arising from the sale or disposal of investments, as well as from the increase in the investment amount resulting from the organization's share in the profit of a commercial society is maintained.

The credit side of the account reflects the amount of profit arising from the sale or disposal of investments, as well as from the increase in the investment amount resulting from the organization's share in the profit of a commercial society.

The debit side of the account reflects the write-off amount of incorrectly reflected profits, as well as the amount of profits transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

45800 Profit and dividends from investments

These accounts are used for operations with securities valued at fair value, where changes in value are taken to other comprehensive income, and debt securities valued at amortized cost.

45803 Profit from the sale or disposal of securities valued at fair value, where changes in value are taken to other comprehensive income

45805 Profit from the sale or disposal of debt securities valued at amortized cost

Since the balance sheet accounts listed above are identical in their nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting for profit from the sale or disposal of the organization's securities valued at fair value, where changes in value are taken to other comprehensive income, and debt securities valued at amortized cost is maintained.

The credit side of the account reflects the amount of profit received from investments.

The debit side of the account reflects the reversal amount of incorrectly received income and profits, as well as the amount of profits transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

45809 Dividends received on investments in equity capital

Definition of the account: Accounting for dividends calculated on investments in equity capital is maintained.

The credit side of the account reflects the amount of dividends calculated from investments.

The debit side of the account reflects the reversal amount of incorrectly calculated dividends, as well as the amount of profits transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

45900 Other non-interest income

45901 Income from the lease of fixed assets

45909 Profit from the sale or disposal of fixed assets

45913 Profit from the sale or disposal of other private property

Since the balance sheet accounts listed above are identical in their nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting for profit from the sale or disposal of fixed assets and other private property is maintained.

The credit side of the account reflects the amount of profit from the sale or disposal of fixed assets and other private property.

45917 Income from grant funds

Definition of the account: Accounting for grants recognized according to the fulfillment of conditions related to received grants is maintained.

The credit side of the account reflects the amount of grants for which conditions related to received grants have been fulfilled.

The debit side of the account reflects the reversal amount of incorrectly transferred grants, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

45921 Recovery of written-off funds

Definition of the account: Accounting for the recovery amount of previously written-off assets and established reserves is maintained.

The credit side of the account reflects the amount of income received on previously written-off assets.

45994 Other non-interest income

Definition of the account: Accounting for non-interest income (fines, penalties, etc.) that do not correspond to the group of accounts defined above is maintained.

The credit side of the account reflects the amount of non-interest income earned that does not correspond to the group of accounts defined above.

50000 EXPENSES

50602 Interest expenses on borrowed funds of founders

50604 Interest expenses on borrowed funds attracted from other persons

53100 Interest expenses on short-term loans payable

53106 Interest expenses on short-term loans payable to banks

53110 Interest expenses on short-term loans payable to the government

53112 Interest expenses on short-term loans payable from state target funds

53114 Interest expenses on short-term loans payable to non-bank financial institutions

53118 Interest expenses on short-term loans payable to non-profit organizations

53122 Interest expenses on short-term loans payable from international financial institutions

53126 Interest expenses on short-term loans payable from foreign investors

53196 Interest expenses on short-term loans payable to other creditors

54100 Interest expenses on long-term loans payable

54106 Interest expenses on long-term loans payable to banks

54110 Interest expenses on long-term loans payable to the government

54112 Interest expenses on long-term loans payable from state target funds

54114 Interest expenses on long-term loans payable to non-bank financial institutions

54118 Interest expenses on long-term loans payable to non-profit organizations

54122 Interest expenses on long-term loans payable from international financial institutions

54126 Interest expenses on long-term loans payable from foreign investors

54196 Interest expenses on long-term loans payable to other creditors

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting for interest expenses on received loans (other operations essentially called loans) is maintained.

The debit side of the account reflects the amount of paid interest, as well as the amount of calculated interest expenses payable on loans.

The credit side of the account reflects the reversal amount of incorrectly calculated or paid interest, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the reporting year.

54200 Interest expenses on issued securities

54202 Interest expenses on issued bonds

Definition of the account: Accounting for interest expenses on issued bonds is maintained.

The debit side of the account reflects the amount of paid interest, amounts of discount amortization, as well as the amount of calculated interest expenses payable on the organization's issued securities.

The credit side of the account reflects the amount of incorrectly calculated interest on bonds, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

54208 Interest expenses on issued promissory notes

54210 Interest expenses on issued other securities

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting for interest expenses on issued promissory notes and other securities is maintained.

The debit side of the account reflects paid interest, amounts of discount amortization, as well as the amount of calculated interest expenses payable on issued securities.

54300 Interest expenses on REPO transactions with securities

54302 Interest expenses on securities sold under repo agreements to the Central Bank of the Republic of Uzbekistan

54304 Interest expenses on securities sold under repo agreements to banks

54306 Interest expenses on securities sold under repo agreements to the government

54396 Interest expenses on securities sold under repo agreements to other creditors

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Interest expenses are accounted for under repo agreements (agreements on the sale of securities with an agreement to repurchase them).

The debit side of the account reflects the amount of interest expenses.

The credit side of the account reflects the amount of reversal of incorrectly reflected expenses, as well as the amount of expenses transferred to account 31206 as the financial result of the organization at the end of the tax reporting year.

54400 Interest expenses on leasing (financial leasing)

54402 Interest expenses on leasing (financial leasing)

Definition of the account: Interest expenses are accounted for under leasing (financial leasing).

The debit side of the account reflects the amount of accrued interest expenses to be paid.

The credit side of the account reflects the amount of reversal of incorrectly accrued interest, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

54900 Other interest expenses

54902 Other interest expenses

Definition of the account: Interest expenses are accounted for that do not correspond to the group of accounts defined above.

The debit side of the account reflects the amount of paid interest, as well as the amount of accrued interest expenses to be paid under other liabilities.

The credit side of the account reflects the amount of reversal of incorrectly calculated and/or paid interest, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

55100 Non-interest expenses

55102 Service and brokerage expenses payable to the Central Bank of the Republic of Uzbekistan

Definition of the account: Expenses are accounted for for services provided by the Central Bank of the Republic of Uzbekistan.

The debit side of the account reflects the amount of expenses incurred for services provided by the Central Bank of the Republic of Uzbekistan.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

55106 Service and brokerage expenses payable to banks

Definition of the account: The organization's expenses are accounted for for services provided by banks.

The debit side of the account reflects the amount of expenses incurred for services provided by banks.

55110 Brokerage expenses and expenses for services — Securities

Definition of the account: Expenses are accounted for for services provided by brokers in operations involving securities (brokerage commissions, brokerage premiums, etc., in the sale of securities).

The debit side of the account reflects the amount of expenses incurred for services provided by brokers.

55134 Brokerage expenses for loans

Definition of the account: Brokerage expenses are accounted for, taking into account the documentation and services provided for loans provided (financial leasing and other operations that are loans in substance).

The debit side of the account reflects the amount of expenses incurred for provided loans.

55142 Management expenses

Definition of the account: Expenses are accounted for for information received, advice, and management services.

The debit side of the account reflects the amount of expenses incurred for management activities.

55162 Brokerage expenses for guarantee and surety operations

Definition of the account: Expenses are accounted for for guarantees and sureties provided.

The debit side of the account reflects the amount of expenses incurred in carrying out guarantee and surety operations.

55195 Other brokerage and service expenses

Definition of the account: Accounting is maintained for services and brokerage expenses that do not correspond to the group of accounts defined above (collection, ABM email services, etc.).

The debit side of the account reflects the amount of expenses incurred by the organization.

55300 Losses in foreign currencies

55302 Losses in foreign currencies under "Spot" agreements

55306 Losses in foreign currencies under agreements with derivative instruments

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for losses incurred by the organization under Spot/Forward/Option/Futures agreements. Losses are determined after revaluing the account balances by the date of preparation of the balance sheet report within the established period.

The debit side of the account reflects the amount of losses incurred as a result of transactions in foreign currency.

The credit side of the account reflects the amount of reduction in losses as a result of positive revaluation, the amount of reversal of incorrectly calculated losses, as well as the amount transferred to account 31206 — "Net profit (loss) (assets-liabilities)" as the financial result of the organization at the end of the financial reporting year.

55600 Losses from commercial operations

55610 Losses from the sale of securities evaluated at fair value, with changes in value taken to other comprehensive income

55614 Losses incurred as a result of changes in the fair value of securities evaluated at fair value, with changes in value taken to income/expenses

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for changes in the fair value of securities evaluated at fair value, with changes in value taken to income/expenses, and losses from the sale of securities evaluated at fair value, with changes in value taken to other comprehensive income.

The debit side of the account reflects the amount of decrease in the fair value of securities and incurred losses.

The credit side of the account reflects the amount of write-off of incorrectly reflected losses, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

55700 Losses from investments in dependent economic societies and branch financial organizations

55702 Losses from investments in dependent economic societies — Financial institutions

55706 Losses from investments in branch financial organizations — Others

55800 Losses from investments

55804 Losses from the sale or disposal of securities evaluated at fair value, with changes in value taken to other comprehensive income

55806 Losses from the sale or disposal of securities evaluated at amortized cost

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for losses from the sale or disposal of securities evaluated at fair value, with changes in value taken to other comprehensive income, and securities evaluated at amortized cost.

The debit side of the account reflects the amount of losses incurred on investments.

The credit side of the account reflects the amount of reversal of incorrectly incurred losses, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

55900 Other non-interest expenses

55902 Losses from the sale or disposal of fixed assets

55906 Losses from the sale or disposal of other private property

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for losses from the sale or disposal of fixed assets and other private property.

The debit side of the account reflects the amount of losses from the sale or disposal of fixed assets and other private property.

See previous edition.

55996 Other non-interest expenses
(Code 55995 first line by Decision No. 21/7 of the Board of the Central Bank of the Republic of Uzbekistan dated October 5, 2022 (registration number 3263-1, dated 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)

Definition of the account: Accounting is maintained for non-interest expenses that do not correspond to the group of accounts defined above.

The debit side of the account reflects the accounting of non-interest expenses incurred that do not correspond to the group of accounts defined above.

56100 Employee wages and other expenses incurred for them

56102 Wages

Definition of the account: Accounting is maintained for employee wages (performed under employment contracts and civil-law nature contracts), work performed outside working hours, work on rest and holiday days, bonus payments (monthly salary, results of performed special work, etc.), expenses for payments to the organization in accordance with the organization's charter and legislation for long service tenure.

The debit side of the account reflects the amount of expenses incurred for wages.

56106 Benefits for employees

Definition of the account: Accounting is maintained for expenses incurred for benefits provided to employees, i.e., bonus payments (year-end bonuses, bonuses for long service, additional pay for work experience, bonuses for holidays and anniversaries, etc.), payments for employees' education, as well as their scholarships, the value of valuable gifts given to employees, and amounts payable to the account of payments collected from individuals in accordance with the organization's charter and legislation.

The debit side of the account reflects the amount of expenses incurred for employee benefits.

56108 Bonuses for top management

Definition of the account: Accounting is maintained for expenses related to bonuses payable to top management (members of the Council and Board, as well as other persons with the authority to make management decisions) in accordance with legislation and the interests of the organization (expenses of a reimbursement nature of other types).

The debit side of the account reflects the amount of accrued expenses related to bonuses payable to top management.

56110 Expenses for medical, dental services, and hospital treatment

Definition of the account: Accounting is maintained for expenses incurred for providing employees with outpatient or inpatient medical and dental services, as well as the value of full or partial payments for vouchers to health camps, sanatorium-resort institutions, and others for employees and their children in the established order.

The debit side of the account reflects the amount of expenses for providing medical, dental services, and hospital treatment.

56114 Payments for social tax

Definition of the account: Accounting is maintained for voluntary contributions payable to non-state pension funds in accordance with legislation, and bank expenses for payments of social tax from the wage fund.

The debit side of the account reflects the amount of expenses incurred for social tax and voluntary contributions.

The credit side of the account reflects the amount of reversal of incorrectly or overpaid expenses, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

56118 Social protection

Definition of the account: Accounting is maintained for severance pay (allowances) and compensation payments provided upon early termination of the employment contract in cases specified by legislation, as well as pension payments (provided until children reach the age of majority established by legislation, etc.), material aid payments, and other payments in accordance with legislation and the organization's charter.

The debit side of the account reflects the amount of expenses incurred for social protection.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount transferred to account 31206 — "Net profit (loss) (assets-liabilities)" as the financial result of the organization at the end of the financial reporting year.

56122 Contributions to the State Fund for Employment Support and other funds See previous edition.

Definition of the account: Accounting is maintained for allocations to the State Fund for Employment Support, the Social Insurance Budget of the Council of the Trade Unions Federation, and other funds, as well as contributions for employees' health and other voluntary and mandatory insurance in accordance with legislative acts. (First line by 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)

The debit side of the account reflects the amounts of allocations made to the State Fund for Employment Support and other funds.

The credit side of the account reflects the amount of reversal of incorrectly paid expenses, as well as the amount closed to account 31206 as the financial result at the end of the fiscal year.

56196 Other expenses incurred for employees

Definition of the account: Accounting is maintained for payments made to servants that do not correspond to the accounts defined above (payments for activities in circles, clubs, subscriptions to newspapers and magazines, amounts of travel and authorized expenses paid in excess of the norm established by legislation, etc.).

The debit side of the account reflects the amount of payments incurred that do not correspond to the groups defined above.

56200 Rent and maintenance

56202 Rent payment

56206 Water

56210 Electricity and heating

56214 Repair and maintenance expenses

56218 Security service expenses

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for expenses related to rented objects, security guards working on a contractual basis who are not employees, security alarm systems, storage and repair of buildings, furniture, transport, and other equipment, payments for water, electricity, heating networks, and other utility services.

The debit side of the account reflects the amount of accrued and paid expenses for rent and maintenance.

56300 Business trip and transport expenses

56302 Business trip expenses

56306 Living expenses

56310 Freight expenses

56314 Fuel expenses

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for expenses related to employees' business trips (transport (business trip expenses), hotel services (other services for living), daily expenses within the limit; freight (moving equipment and other property between organization offices) expenses, fuel expenses for private and rented vehicles, as well as expenses for employees' personal cars used on business trips in accordance with the established order).

The debit side of the account reflects the amount of expenses incurred for business trips and transport.

56400 Administrative expenses

56402 Advertising and announcement expenses

56406 Stationery, office, and other items expenses

56410 Post, telephone, fax

56418 Expenses for books, newspapers, and other periodical publications

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for advertising and announcements provided through newspapers, radio, television, and other media, forms, stationery and office supplies, post, telephone and fax, other communication channels for transmitting information (Reuters, SWIFT, Internet, telex, etc.), as well as expenses for periodical publications, including electronic directories ("Norma" system, etc.).

The debit side of the account reflects the amounts paid for administrative expenses.

56500 Representation and charity

56502 Representation and entertainment events

Definition of the account: Accounting is maintained for expenses incurred for representation and entertainment events that allow for direct status (prestige) and business development, as well as presentation event expenses.

The debit side of the account reflects the amount of expenses incurred for representation, entertainment, and presentation events.

The credit side of the account reflects the amount of reversal of incorrectly incurred expenses, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

56506 Membership fees

Definition of the account: Accounting is maintained for expenses incurred for paying membership fees if the organization is a member of clubs, associations, social, and other organizations.

The debit side of the account reflects the amount of expenses paid for membership fees.

56510 Donations and charity

Definition of the account: Accounting is maintained for donation expenses and expenses incurred for charity funds and other non-profit organizations, as well as expenses incurred for damages from natural disasters.

The debit side of the account reflects the amount of expenses incurred for donations and charity.

56602 Depreciation — Buildings, structures, and other facilities

56606 Depreciation — Depreciation amount of invested real estate

56610 Depreciation — Transport vehicles

56614 Depreciation — Furniture and equipment

56618 Depreciation — Intangible assets

56622 Depreciation — Fixed assets leased out

56626 Depreciation — Right to lease and improve objects

56630 Depreciation — Fixed assets in warehouse

56632 Depreciation — Pledged fixed assets

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for depreciation expenses calculated for fixed assets, intangible assets, and investments in real estate.

The debit side of the account reflects the amount of accrued depreciation.

The credit side of the account reflects the amount of reversal of incorrectly calculated depreciation, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year.

56700 Insurance, tax, and other expenses

56702 Payments for legal and auditing services

56706 Payments for consulting services

Since the balance sheet accounts listed above are identical in nature, their definitions are provided in a generalized manner.

Definition of the account: Accounting is maintained for payment expenses for legal, auditing, and consulting services provided by lawyers and other firms on a contractual basis.

The amount of expenses incurred for legal and consulting services is reflected on the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year, is reflected on the credit of the account.

56710 Insurance

Definition of the account: accounting of expenses incurred for property insurance, fire insurance, and other types of insurance related to economic activity.

The amount of expenses incurred for insurance is reflected on the debit of the account.

56714 Taxes (excluding profit tax) and Licenses

Definition of the account: accounting of accrued taxes (excluding profit tax), fees, state target funds, as well as expenses for obtaining licenses.

The amount of paid taxes and licenses is reflected on the debit of the account.

The amount of refund of incorrectly paid expenses, as well as the amount closed to account 31206 as the financial result at the end of the fiscal year, is reflected on the credit of the account.

56718 Fines and Penalties

Definition of the account: accounting of expenses incurred for penalties and fines imposed on the organization in accordance with current legislation and rules.

The amount of paid fines and penalties is reflected on the debit of the account.

The amount of refund of incorrectly paid fines and penalties, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year, is reflected on the credit of the account.

56722 Expenses Related to Court Proceedings / Acquisition of Assets

Definition of the account: accounting of expenses related to court proceedings, as well as expenses for purchasing property in the name of the organization.

The amount of expenses incurred for court proceedings, as well as for the acquisition of assets, is reflected on the debit of the account.

56796 Other Operational Expenses

Definition of the account: accounting of expenses that do not fall into the categories defined above.

The amount of paid expenses that do not fall into the categories defined above is reflected on the debit of the account.

56800 Assessment of Possible Losses

56802 Assessment of Possible Losses — Loans

56804 Assessment of Possible Losses — Accounts Receivable from Banks

56806 Assessment of Possible Losses — Securities Evaluated at Fair Value with Changes in Value Brought to Income/Expenses

56808 Assessment of Possible Losses — Investments in Securities Evaluated at Fair Value with Changes in Value Brought to Other Comprehensive Income

56814 Acquired Receivables — Assessment of Possible Losses on Factoring

56824 Assessment of Possible Losses — REPO Agreements

56826 Assessment of Possible Losses — Investments in Securities Evaluated at Amortized Cost

56828 Assessment of Possible Losses — Investments in Subsidiary Companies and Branch Financial Institutions

56832 Assessment of Possible Losses — Intangible Assets

56834 Assessment of Possible Losses — Other Private Property See previous edition.

56838 Assessment of Possible Losses — Leasing (Financial Lease) (Code 56838 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (registration number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964) See previous edition.

56839 Assessment of Possible Losses — Accrued Interest to be Received (Based on Chapter 3 of the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (registration number 3263-2, 01.05.2024), the balance sheet account 56839 was filled — , 02.05.2024, 10/24/3263-2/0319)

56840 Assessment of Possible Losses — Accrued Interest-Free Income to be Received

56842 Assessment of Possible Losses — Credit in Court Proceedings

56896 Assessment of Possible Losses — Other Assets

Since the characteristics of the balance sheet accounts listed above are the same, their definitions are provided in a generalized manner.

Definition of the account: accounting of the assessment of possible losses on assets.

The amount of assessment of possible losses on assets is reflected on the debit of the account.

The amount of reversal of the assessment of possible losses, as well as the amount transferred to account 31206 as the financial result of the organization at the end of the financial reporting year, is reflected on the credit of the account.

56900 Assessment of Profit Tax

56902 Assessment of Profit Tax

Definition of the account: accounting of expenses related to taxes accrued on the profit received by the organization (profit tax and other similar taxes).

The amount of expenses accrued for profit tax is reflected on the debit of the account.

The amount of refund of incorrectly calculated taxes, as well as the amount closed to account 31206 as the financial result at the end of the fiscal year, is reflected on the credit of the account. See previous edition.

90000 OFF-BALANCE SHEET ACCOUNTS
(Code 90000 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (registration number 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

90329 Documentless Securities of Organizations in the Form of a Joint-Stock Company

Definition of the account: accounting of securities issued by an organization in the form of a joint-stock company while being stored before issuance, as well as private documentless securities repurchased for the purpose of redemption (payment) or withdrawal from circulation. Private securities repurchased for the purpose of redemption (payment) or withdrawal from circulation are accounted for at a conditional price of "1 sum per share." Counter-account 96314 is used for this account.

The value of documentless securities stored before issuance, as well as the accounting of own documentless securities repurchased for the purpose of redemption (payment) or withdrawal from circulation, is reflected on the debit of the account.

The value of sold documentless securities is reflected on the credit of the account. Also, the accounting of own documentless securities that have been redeemed (paid) or withdrawn from circulation is reflected.

Analytical accounting for documentless securities is carried out in separate personal accounts.

90337 Repurchased Securities of Organizations in the Form of a Joint-Stock Company

Definition of the account: accounting of private securities purchased for the purpose of resale before the redemption (payment) date. Counter-account 96314 is used for this account.

The nominal value of own securities repurchased is reflected on the debit of the account.

The nominal value of own private securities resold is reflected on the credit of the account.

Analytical accounting for securities is carried out in separate personal accounts.

90900 Trade Financing

90966 Acquired Receivables — Factoring

Definition of the account: accounting of acquired receivables. Counter-account 96331 is used for this account.

The full value of acquired receivables is reflected on the debit of the account.

Acquired receivables fully covered by debtors are removed from the account on the credit.

Analytical accounting is carried out in separate personal accounts for each contract.

90993 Guarantees and Sureties

Definition of the account: accounting of the nominal value of guarantees and sureties issued or confirmed for customers, as well as guaranteed bills of other issuers. Counter-account 96337 is used for this account.

The amount of issued guarantees, as well as the nominal value of guaranteed bills of other issuers, is reflected on the debit of the account.

The amount of guarantees used, as well as unused guarantees and those destroyed upon expiration of the established procedure, as well as the nominal value of covered bills of other issuers, is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts for each guarantee, as well as by the type and term of guaranteed bills.

91500 Interest and Brokerage Fees on Assets

91501 Accrued Interest on Granted Loans
See previous edition.

Definition of the account: accounting of accrued but uncollected interest on granted term and renegotiated loans that have expired and are removed from the balance sheet in accordance with established rules. At the same time, accrued but uncollected interest on overdue and court-proceeding loans is accounted for in this account. Counter-account 96335 is used for this account. (The second paragraph of code 91501 in the edition of the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 21/7 dated October 5, 2022 (registration number 3263-1, 24.10.2022) — , 24.10.2022, 10/22/3263-1/0964)

The amount of overdue and/or accrued interest on loans is reflected on the debit of the account.

The amount of covered and/or written-off interest is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts for each debtor based on loan contracts.

91505 Interest and Brokerage Fees on Other Assets

Definition of the account: accounting of written-off interest on other assets and intermediaries. Counter-account 96335 is used for this account.

The amount of overdue and/or accrued interest and brokerage fees to be received on other assets is reflected on the debit of the account.

The amount of paid and/or written-off interest and brokerage fees on other assets is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts for each customer.

91900 Debtors' Credit Obligations

91901 Debtors' Obligations on Short-Term Loans

Definition of the account: accounting of the term obligations of debtors on short-term loans. Counter-account 96345 is used for this account.

The amount of term obligations accepted from debtors on granted loans is transferred to the debit of the account.

The amount of fully covered obligations is reflected on the credit of the account. The amount of partially executed payments is written to the back of the obligation until it is fully fulfilled.

Analytical accounting is carried out in separate personal accounts for each debtor.

91905 Debtors' Obligations on Long-Term Loans

Definition of the account: accounting of the term obligations of debtors on long-term loans. Counter-account 96349 is used for this account.

The amount of term obligations accepted from debtors on granted loans is transferred to the debit of the account.

The amount of fully covered obligations is reflected on the credit of the account. The amount of partially executed payments is written to the back of the obligation until it is fully fulfilled.

Analytical accounting is carried out in separate personal accounts for each debtor.

92700 Transactions on Derivative Instruments

92701 Sale under Futures Agreement

Definition of the account: accounting of futures agreements for the sale of a financial instrument (a futures contract is a standard contract for the sale or purchase of a financial instrument to be delivered in the future). Counter-account 96361 is used for this account.

The amount of futures contracts based on the sale of a financial instrument is reflected on the debit of the account.

The amount of the financial instrument sold under futures contracts is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts for each futures contract.

92705 Purchase under Futures Agreement

Definition of the account: accounting of futures agreements for the purchase of a financial instrument (a futures contract is a standard contract for the sale or purchase of a financial instrument to be delivered in the future). Counter-account 96363 is used for this account.

The amount of futures contracts based on the purchase of a financial instrument is reflected on the debit of the account.

The amount of the financial instrument purchased under futures contracts is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts for each futures contract.

92709 Sale under Forward Agreement

Definition of the account: accounting of forward agreements for the sale of a financial instrument at an agreed rate, with payments and delivery to be carried out at an agreed future date. Counter-account 96365 — "Counter-account for Sale under Forward Agreement" is used for this account.

The amount of forward contracts based on the sale of a financial instrument is reflected on the debit of the account. The amount of the financial instrument sold under the forward contract is reflected on the credit of the account. Analytical accounting is carried out in separate personal accounts for each forward contract.

92716 Purchase under Forward Agreement

Definition of the account: accounting of forward agreements for the purchase of a financial instrument at an agreed rate, with payments and delivery to be carried out at an agreed future date. Counter-account 96367 is used for this account.

The amount of the forward contract for the purchase of a financial instrument is reflected on the debit of the account.

The amount of the financial instrument purchased under the forward contract is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts for each forward contract.

92724 Sale under Option Agreement

Definition of the account: accounting of option contracts for the sale of a financial instrument (an option is a contract that gives the right to sell or buy a certain part of a financial instrument at a specified rate within the contract period). Counter-account 96369 is used for this account.

The amount of option contracts based on the sale of a financial instrument is reflected on the debit of the account.

The amount of the financial instrument sold under option contracts is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts for each option contract.

92728 Purchase under Option Agreement

Definition of the account: accounting of option contracts for the purchase of a financial instrument (an option is a contract that gives the right to sell or buy a certain part of a financial instrument at a specified rate within the contract period). Counter-account 96370 is used for this account.

The amount of option contracts based on the purchase of a financial instrument is reflected on the debit of the account.

The amount of the financial instrument purchased under option contracts is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts for each option contract.

92732 Sale under Swap Terms

Definition of the account: accounting of swap contracts for the sale of a financial instrument (a swap is an agreement to exchange payments in the future based on a conditional amount and the use of an agreed index. Currency swap and interest rate swap serve as two examples). Counter-account 96371 is used for this account.

The amount of swap contracts based on the sale of a financial instrument is reflected on the debit of the account.

The amount of the financial instrument sold under swap contracts is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts for each swap contract.

92736 Purchase under Swap Terms

Definition of the account: accounting of swap contracts for the purchase of a financial instrument (a swap is an agreement to exchange payments in the future based on a conditional amount and the use of an agreed index. Currency swap and interest rate swap serve as two examples). Counter-account 96373 is used for this account.

The amount of swap contracts based on the purchase of a financial instrument is reflected on the debit of the account.

The amount of the financial instrument purchased under swap contracts is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts for each swap contract.

92800 Term Agreements on Securities

92802 Term Agreements for the Purchase of Securities

Definition of the account: accounting of securities to be purchased under mutually established term agreements, as well as securities to be repurchased upon execution of the second part of the agreement on the purchase and sale of securities established between the organization and the counterparty with a condition for repurchase. Counter-account 96374 — "Counter-account for Term Agreements for the Purchase of Securities" is used for this account.

The amount of securities to be purchased under mutually established term agreements, as well as the value of securities to be repurchased upon execution of the second part of the agreement on the purchase and sale of securities established between the organization and the counterparty with a condition for repurchase, is reflected on the debit of the account.

The amount of securities purchased under mutually established term agreements, as well as the value of securities purchased upon execution of the second part of the agreement on the purchase and sale of securities established with a condition for repurchase, is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts by contract and type of security.

92806 Term Agreements for the Sale of Securities

Definition of the account: accounting of securities to be delivered under mutually established term agreements, as well as securities to be sold upon execution of the second part of the agreement on the purchase and sale of securities established between the bank and the counterparty with a condition for repurchase. Counter-account 96376 is used for this account.

The amount of securities to be put up for sale under mutually established term agreements, as well as the value of securities to be sold upon execution of the second part of the agreement on the purchase and sale of securities established between the organization and the counterparty with a condition for repurchase, is reflected on the debit of the account.

The amount of securities sold under mutually established term agreements, as well as the value of securities sold by the joint bank upon execution of the second part of the agreement on the purchase and sale of securities established with a condition for repurchase, is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts by contract and type of security.
See previous edition.

93600 Stored Securities and Other Valuable Items

93609 Stored Valuable Items

Definition of the account: accounting of stored valuables and documents. Valuables accepted for storage are accounted for at a conditional price of 1 sum per item. Counter-account 96379 off-balance sheet account is used for this account.

The value of valuable items and other documents conditionally accepted for storage is reflected on the debit of the account.

The value of valuable items and other documents returned to owners or removed from this account in accordance with the established procedure is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts by the type of valuable items and documents.
(Based on Chapter 3 of the Decision of the Board of the Central Bank of the Republic of Uzbekistan No. 11/3 dated April 13, 2024 (registration number 3263-2, 01.05.2024), the names and definitions of off-balance sheet accounts 93600 and 93609 were filled — , 02.05.2024, 10/24/3263-2/0319)

94500 Securities, Property Rights (Claims) as Collateral

94501 Securities Received as Collateral

Definition of the account: accounting of securities accepted as collateral for granted loans. Securities are accounted for at the amount of accepted collateral. Counter-account 96381 is used for this account.

The amount of securities received as collateral for granted loans is reflected on the debit of the account.

The amount of collateral used when loans are not repaid, as well as the amount of securities returned to customers after loans and/or leases are repaid and loan contracts are closed, is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts for each loan contract.

94502 Property and Property Rights (Claims) Received as Collateral

Definition of the account: accounting of property and property rights (claims) stored as collateral for granted loans, as well as rights under mortgage loans. Property and property rights (claims) (rights under mortgage loans) received as collateral are recorded at the value assessed on the date the collateral agreement was concluded. Counter-account 96381 is used for this account.

The value of property and property rights (claims) (rights under mortgage loans) accepted as collateral security is reflected on the debit of the account.

The amount of property and property rights (claims) (rights under mortgage loans) accepted as collateral and used, or the amount of property and property rights (claims) to be returned after loans and interest accrued thereon are covered (paid), is reflected on the credit of the account.

Analytical accounting is carried out in separate personal accounts for each loan contract.

94503 Guarantees and Sureties Received as Collateral

Definition of the account: Accounting is maintained for guarantees and sureties accepted as collateral for issued loans, as well as for insurance policies. Counter-account 96381 is used for this account.

The debit of the account reflects the amount of guarantees and sureties accepted as collateral for issued loans.

The credit of the account reflects the amount of collateral used if loans are not repaid, as well as the amount of guarantees and sureties that have not been used and are cancelled in the established order after the expiration of the term following the repayment of loans and the closing of loan contracts.

Analytical accounting is carried out in separate personal accounts for each relevant contract.

94504 Securities pledged as collateral for received loans and leases

Definition of the account: Accounting is maintained for securities provided as collateral for received loans and/or leases. Counter-account 96381 is used for this account.

The debit of the account reflects the amount of securities provided by the organization as collateral for received loans and/or leases.

The credit of the account reflects the amount of collateral used by the creditor if the loan is not repaid, as well as the amount of securities returned to the organization after the repayment of loans and/or leases and after the expiration of the term following the closing of loan and/or lease contracts.

Analytical accounting is carried out in separate personal accounts for each loan contract.

94505 Bank deposits received as collateral

Definition of the account: Accounting is maintained for bank deposits accepted as collateral for issued loans. Counter-account 96381 is used for this account.

The debit of the account reflects the amount of bank deposits accepted as collateral for issued loans.

The credit of the account reflects the amount of collateral used if loans are not repaid, as well as the amount of bank deposits that have not been used and are cancelled in the established order after the expiration of the term following the repayment of loans and the closing of loan contracts.

Analytical accounting is carried out in separate personal accounts for each relevant contract.

See previous edition.

95400 Other off-balance sheet accounts
(95400 off-balance sheet account in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024 No. 11/3 (registration number 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

95409 Funds to be collected on claims presented to debtors

Definition of the account: Accounting is maintained for funds to be collected on claims presented to debtors/debtors resulting from the shortfall in the value of pledged property compared to the unpaid amount of the issued loan. Counter-account 96397 is used for this account.

The debit of the account reflects funds to be collected on claims presented to debtors/debtors resulting from the shortfall in the value of pledged property compared to the unpaid amount of the issued loan.

The credit of the account reflects the amount of funds collected on the basis of claims presented to debtors/debtors for loan arrears, or the amount of loans written off in accordance with the established order.

Analytical accounting is carried out in separate personal accounts for debtors/debtors.

95411 Accrued interest on securities to be collected

Definition of the account: Accounting is maintained for accrued interest to be collected on securities not paid on time, as well as on securities in court proceedings. Counter-account 96333 is used for this account.

The debit of the account reflects accrued interest to be collected on securities not paid on time, as well as on securities in court proceedings.

The credit of the account reflects the amount of interest collected on securities not paid on time, as well as on securities in court proceedings.

Analytical accounting is carried out in separate personal accounts by securities issuers and types.

95413 Written-off loans

Definition of the account: Accounting is maintained for loans (unpaid portion) written off from the balance sheet in accordance with current rules. Counter-account 96397 is used for this account.

The debit of the account reflects the amount of written-off loans.

The credit of the account reflects restored or paid loans, as well as the amount of loans and/or leases cancelled after the expiration of the established term.

Analytical accounting is carried out in separate personal accounts for each debtor based on loan contracts.

See previous edition.

95497 Other off-balance sheet accounts
(95497 off-balance sheet account in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024 No. 11/3 (registration number 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

Definition of the account: Accounting is maintained for operations that do not fit the definition of the above group of accounts. Counter-account 96397 is used for this account.

The debit of the account reflects the value of funds, documents, or other valuables received.

The credit of the account reflects the amount of funds, documents, or other valuables written off.

Analytical accounting is carried out in separate personal accounts by the type of documents and other valuables.

See previous edition.

96300 Off-balance sheet counter-accounts
(96300 off-balance sheet account in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024 No. 11/3 (registration number 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

96314 Counter-account for securities of organizations

96331 Counter-account for purchased receivables — Factoring

96335 Counter-account for interest and brokerage fees on assets

96337 Counter-account for guarantees and sureties

96345 Counter-account for short-term loan obligations of debtors

96349 Counter-account for long-term loan obligations of debtors

96361 Counter-account for sale under futures contract

96363 Counter-account for purchase under futures contract

96365 Counter-account for sale under forward contract

96367 Counter-account for purchase under forward contract

96369 Counter-account for sale under option contract

96370 Counter-account for purchase under option contract

96371 Counter-account for sale under swap terms

96373 Counter-account for purchase under swap terms

96374 Counter-account for term contracts for the purchase of securities

96376 Counter-account for term contracts for the sale of securities

See previous edition.

96379 Counter-account for stored securities and other valuables (Off-balance sheet account 96379 was added based on Chapter 3 of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024 No. 11/3 (registration number 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

96381 Counter-account for securities, property, and property rights (claims) as collateral

See previous edition.

96397 Counter-account for other off-balance sheet accounts.
(96397 off-balance sheet account in the edition of the Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated April 13, 2024 No. 11/3 (registration number 3263-2, 01.05.2024) — , 02.05.2024, 10/24/3263-2/0319)

Guidelines on the Procedure for Maintaining Accounting in Non-Bank Credit Organizations
ANNEX 2

Form of Cash Payment Order

(organization name)

Cash Payment Order
No.

Date

DEBIT account

CREDIT account

10101

(Recipient's Full Name)

Purpose of payment (basis):

Amount in numbers:

Amount in words:

Details of the document certifying identity:

(name, number and series of the document certifying identity, issued by whom and date)

The amount specified in the order

sums ____ tiyn

(amount written out in words by hand)

received

(Recipient's signature)

Signatures:

Cashier (Full Name)

Head (Full Name)

Accountant (Full Name)

Guidelines on the Procedure for Maintaining Accounting in Non-Bank Credit Organizations
ANNEX 3

Cash Receipt Order Form

(organization name)

Cash Receipt Order
No.

_______ - No. cash receipt order

Date

DEBIT account

10101

(Recipient's Full Name)

Payment Type

Amount

Credit account

Payment Type

Amount

Principal Debt

Interest

Penalty

Fine

Others

Total

Purpose of payment (basis):

Amount in words:

Signatures:

Date

M.O.

Accountant (Full Name)

Cashier (Full Name)

Recipient (Full Name)

Cashier (Full Name)

Guidelines on the Procedure for Maintaining Accounting in Non-Bank Credit Organizations
ANNEX 4

(organization name)

Memorial Order
No.

Date

DEBIT account

CREDIT account

Purpose of payment (basis):

Amount in numbers:

Amount in words:

Signatures:

Head (Full Name)

Accountant (Full Name)

Guidelines on the Procedure for Maintaining Accounting in Non-Bank Credit Organizations
ANNEX 5

LIST of memorial orders serving as the basis for operations carried out on internal transaction accounts

In sums and tiyn

No.

Debitized secondary balance sheet account numbers

Number of documents

Amount

Head

(Full Name)

(signature)

Chief Accountant

(Full Name)

(signature)

Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated June 27, 2020 No. 15/9
ANNEX 2

LIST of departmental normative legal documents declared invalid

Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated September 8, 2007 No. 23/1 "On Approval of the Guidelines on Accounting in Microcredit Organizations" (registration number 1728, October 12, 2007) (Collection of Legislation of the Republic of Uzbekistan, 2007, No. 41-42, Article 426).
Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated April 30, 2011 No. 13/2 "On Amendments and Additions to the Guidelines on Accounting in Microcredit Organizations" (registration number 1728-1, June 3, 2011) (Collection of Legislation of the Republic of Uzbekistan, 2011, No. 22-23, Article 239).
Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated September 5, 2015 No. 24/4 "On Amendments and Additions to the Guidelines on Accounting in Microcredit Organizations" (registration number 1728-2, September 15, 2015) (Collection of Legislation of the Republic of Uzbekistan, 2015, No. 37, Article 494).
Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated March 16, 2019 No. 5/9 "On Amendments to the Guidelines on Accounting in Microcredit Organizations" (registration number 1728-3, April 8, 2019) (National Database of Legislative Acts, 08.04.2019, 10/19/1728-3/2896).
Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated September 14, 2019 No. 22/6 "On Amendments and Additions to the Guidelines on Accounting in Microcredit Organizations" (registration number 1728-4, October 25, 2019) (National Database of Legislative Acts, 25.10.2019, 10/19/1728-4/3958).
Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated August 26, 2017 No. 21/8 "On Approval of the Regulation on the Procedure for Maintaining Accounting in Pawnshops" (registration number 2933, September 29, 2017) (National Database of Legislative Acts, 30.09.2017, 10/17/2933/0036).
Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated February 24, 2018 No. 7/6 "On Amendments and Additions to the Regulation on the Procedure for Maintaining Accounting in Pawnshops" (registration number 2933-1, March 16, 2018) (National Database of Legislative Acts, 17.03.2018, 10/18/2933-1/0910).
Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated December 15, 2018 No. 39/2 "On Amendments to the Regulation on the Procedure for Maintaining Accounting in Pawnshops" (registration number 2933-2, December 28, 2018) (National Database of Legislative Acts, 28.12.2018, 10/18/2933-2/2390).
Decision of the Management Board of the Central Bank of the Republic of Uzbekistan dated August 24, 2019 No. 21/6 "On Amendments to the Regulation on the Procedure for Maintaining Accounting in Pawnshops" (registration number 2933-3, September 7, 2019) (National Database of Legislative Acts, 07.09.2019, 10/19/2933-3/3705).
(National Database of Legislative Acts, 30.06.2020, 10/20/3263/1100; , 28.07.2021, 10/21/3313/0724; 24.10.2022, 10/22/3263-1/0964; 02.05.2024, 10/24/3263-2/0319; 21.08.2025, 10/25/3263-3/0756)

Resolution of the Board of the Central Bank of the Republic of Uzbekistan No. 15/9 of 27 June 2020 on Approving the Instruction on Accounting Procedures for Non-Bank Credit Organizations

Lineage: Amended

Timeline