Resolution of the Board of the Central Bank of the Republic of Uzbekistan on Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks

Resolution of the Board of the Central Bank of the Republic of Uzbekistan, registered on June 29, 2026, registration number 3336-4

Date of Entry into Force

June 30, 2026

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1.21.00.00.00 Complex documents on amendments and additions / 21.04.00.00 Departmental normative legal documents]

RESOLUTION OF THE BOARD OF THE CENTRAL BANK OF THE REPUBLIC OF UZBEKISTON

On Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks

[Registered by the Ministry of Justice of the Republic of Uzbekistan on June 29, 2026, registration number 3336-4]

In accordance with the Law of the Republic of Uzbekistan "On the Central Bank of the Republic of Uzbekistan," the Board of the Central Bank of the Republic of Uzbekistan resolves:

1. Amendments and additions shall be made to the [Chart of Accounts for Accounting in Commercial Banks](/docs/-5744540?ONDATE=27.02.2022 00#-5746854) approved by Resolution No. 20/4 of the Board of the Central Bank of the Republic of Uzbekistan dated November 18, 2021 (registration number 3336, November 26, 2021) (National Database of Legislative Information, November 26, 2021, No. 10/21/3336/1101), in accordance with the Appendix.

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

Chairman T. ISHMETOV

Tashkent city,

May 26, 2026,

No. 10/14

APPENDIX

to the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated May 26, 2026, No. 10/14 Resolution

Amendments and Additions to the Chart of Accounts for Accounting in Commercial Banks

1. [In Chapter 2](/docs/-5744540?ONDATE=27.02.2022 00#-5746970):

1. In the names of balance sheet accounts 12502, 14902, 21612, and 22012, the words "For low-income and poor segments of the population" shall be replaced with the words "For families registered in the Social Registry";

2. After balance sheet account "16803 Assets of the bank sold for installment payments," the following balance sheet account 16805 shall be added:

"16805 Assets transferred to the State Assets Management Agency for realization";

3. In the name of balance sheet account 19931, the word "taxes" shall be replaced with the words "profit tax";

4. After balance sheet account "19931 Deferred profit tax," the following balance sheet account 19932 shall be added:

"19932 Deferred other taxes";

5. After balance sheet account "19951 Funds to be received - Settlements with the Uzbekistan Republic Currency Exchange," the following balance sheet accounts 19957 and 19971 shall be added:

"19957 Funds to be received on securitized mortgage loans

19971 Crypto-assets";

6. After the account "22650 Funds in the deposit (escrow) account of customer funds," the following balance sheet accounts 22660, 22662, and 22664 shall be added:

"22660 Funds in the customer's attachment account

22662 Funds in the special account of a customer subject to external management procedure

22664 Funds in the single account of a customer subject to liquidation procedure";

7. In the name of balance sheet account 23106, the words "transit accounts for funds to be transferred to bank cards" shall be replaced with the words "transit accounts for funds to be transferred to bank cards or electronic wallets when making mass payments";

8. In the names of balance sheet accounts 23108 and 23110, the words "transit accounts for funds to be transferred to bank cards" shall be replaced with the words "transit accounts for funds to be transferred to bank cards or electronic wallets when making mass payments";

9. In the name of balance sheet account 29849, the words "district (city) departments" shall be replaced with the words "district (city) divisions";

10. After balance sheet account "29849 Funds provided in cash from other banks for financing pensions, social benefits, compensations, and other payments by the district (city) divisions of the Pension Fund," the following balance sheet accounts 29851, 29871, and 29873 shall be added:

"29851 Reserve for payments to employees

29871 Liabilities for crypto-assets

29873 Settlements for crypto-assets";

11. After balance sheet account "30910 Reserve fund intended to increase equity capital from profits received on investment credits granted to republican enterprises," the following balance sheet account 30920 shall be added:

"30920 Reserve difference";

12. After balance sheet account "55162 Expenses for guarantee and surety operations and intermediary expenses," the following balance sheet account 55170 shall be added:

"55170 Software expenses";

13. After the off-balance sheet account "91907 Obligations of debtors on long-term credits and leases received from the Government," the following off-balance sheet accounts 92100, 92101, 92105, 92109, 92123, 92141, 92145, 92147, 92149, 92153 shall be added:

"92100 Securitised mortgage loans granted to individuals

92101 Securitised mortgage loans granted to individuals

92105 Overdue securitised mortgage loans

92109 Restructured securitised mortgage loans

92123 Securitised mortgage loans in court and enforcement proceedings

92141 Accrued interest to be received on securitised mortgage loans

92145 Accrued fines and penalties to be received on securitised mortgage loans

92147 Accrued but unpaid interest to be received on securitised mortgage loans

92149 Accrued interest on securitised mortgage loans with extended payment terms

92153 Defaulted securitised mortgage loans";

14. After the off-balance sheet account "92736 Purchase under swap terms," the following off-balance sheet accounts 92740, 92744, 92748, 92752 shall be added:

"92740 Sale under settlement swap terms

92744 Purchase under settlement swap terms

92748 Liabilities under interest rate swap agreements

92752 Claims under interest rate swap agreements";

15. After the off-balance sheet account "96337 Contra-account for guarantees and sureties," the following off-balance sheet account 96340 shall be added:

"96340 Contra-account for securitised mortgage loans".

2. [In Chapter 3](/docs/-5744540?ONDATE=27.02.2022 00#-5750905):

1. In balance sheet account 12502:

the words "For low-income and poor segments of the population" in the name shall be replaced with the words "For families registered in the Social Registry";

the words "low-income and poor segments of the population" in the definition shall be replaced with the words "families registered in the Social Registry";

2. In balance sheet account 14902:

the words "For low-income and poor segments of the population" in the name shall be replaced with the words "For families registered in the Social Registry";

the words "low-income and poor segments of the population" in the definition shall be replaced with the words "families registered in the Social Registry";

3. In balance sheet account 21612:

the words "For low-income and poor segments of the population" in the name shall be replaced with the words "For families registered in the Social Registry";

the words "low-income and poor segments of the population" in the definition shall be replaced with the words "families registered in the Social Registry";

4. In balance sheet account 22012:

the words "For low-income and poor segments of the population" in the name shall be replaced with the words "For families registered in the Social Registry";

the words "low-income and poor segments of the population" in the definition shall be replaced with the words "families registered in the Social Registry";

5. In the definition of balance sheet account 15707, the words "filed a lawsuit" shall be replaced with the words "court or";

6. In the definition of balance sheet account 15799, the words "filed a lawsuit" shall be replaced with the words "court or";

7. In the definition of balance sheet account 16803, after the words "Definition of the account:", the words "with the transfer of ownership rights to the asset," shall be added;

8. After balance sheet account "16803 Assets of the bank sold for installment payments," the name and definition of the following balance sheet account 16805 shall be added:

"16805 Assets transferred to the State Assets Management Agency for realization

Definition of the account: Accounting for the bank's assets transferred to the State Assets Management Agency for realization.

The debit of the account reflects the value of assets transferred from accounts 16701, 16703, 16705, 16803.

The credit of the account reflects the paid value of realized bank assets.

Analytical accounting is maintained in separate personal accounts for each object (property)";

9. The name and definition of balance sheet account 19931 shall be stated as follows:

"19931 Deferred profit tax

Definition of the account: Accounting for profit tax paid in advance as prepayments and deferred claims on this tax. Deferred profit tax claims are included in the taxable profit of the current period, and due to the existence of temporary differences, it is profit tax that will be recoverable in the future period but deducted when determining the taxable profit of the future period. This is the difference between profit in the accounting balance sheet and taxable profit.

The debit of the account reflects the amount of profit tax paid in advance and deferred claims on this tax.

The credit of the account reflects the amount written off from the corresponding expense accounts.

Analytical accounting is maintained in separate personal accounts by type of tax";

10. After balance sheet account "19931 Deferred profit tax," the name and definition of the following balance sheet account 19932 shall be added:

"19932 Deferred other taxes

Definition of the account: Accounting for taxes, fees, and contributions paid in advance to the budget of the Republic of Uzbekistan and state target funds, and claims on them, excluding profit tax.

The debit of the account reflects the amount of taxes paid in advance and tax claims.

The credit of the account reflects the amount written off from the corresponding expense accounts.

Analytical accounting is maintained in separate personal accounts for each type of tax, fee, and contribution";

11. After balance sheet account "19951 Funds to be received - Settlements with the Uzbekistan Republic Currency Exchange," the name and definition of the following balance sheet accounts 19957 and 19971 shall be added:

"19957 Funds to be received on securitized mortgage loans

Definition of the account: Accounting for funds to be received on securitized mortgage loans.

The credit of the account reflects the amount of funds received on securitized mortgage loans.

The debit of the account reflects the amount of funds disbursed on securitized mortgage loans.

Analytical accounting is maintained separately for each securitized mortgage loan disbursed.

19971 Crypto-assets

Definition of the account: Accounting for the bank's crypto-assets in crypto wallets within the framework of the special legal regime for regulating the circulation of stable tokens.

The debit of the account reflects the amount of the bank's crypto-assets in crypto wallets.

The credit of the account reflects the amount of decrease/write-off of the bank's crypto-assets in crypto wallets.

Analytical accounting is maintained in separate personal accounts";

12. After balance sheet account "22650 Funds in the deposit (escrow) account of customer funds," the name and definition of the following balance sheet accounts 22660, 22662, and 22664 shall be added:

"22660 Funds in the customer's attachment account

Definition of the account: Accounting for funds of a customer subject to attachment (pre-trial attachment and court attachment) procedures.

The credit of the account reflects the amount of funds received within the attachment (pre-trial attachment and court attachment) procedures.

The debit of the account reflects the amount of funds received within the attachment (pre-trial attachment and court attachment) procedures.

Analytical accounting is maintained in separate personal accounts for each customer subject to attachment (pre-trial attachment and court attachment) procedures.

22662 Funds in the special account of a customer subject to external management procedure

Definition of the account: Accounting for funds in the special account of a customer subject to external management.

The credit of the account reflects the amount of funds received within the external management procedure.

The debit of the account reflects the accounting of funds directed within the external management procedure.

Analytical accounting is maintained in separate personal accounts for each customer subject to external management procedures.

22664 Funds in the single account of a customer subject to liquidation procedure

Definition of the account: Accounting for funds in the single account of a customer subject to liquidation procedures.

The credit of the account reflects the amount of funds received within the liquidation procedures.

The debit of the account reflects the amount of funds directed within the liquidation procedures.

Analytical accounting is maintained in separate personal accounts for each customer subject to liquidation procedures";

13. In the definition of balance sheet account 23230, after the words "Balance on this account," the words "if no other term is specified in the contract (customer order)," shall be added;

14. The name and definition of balance sheet accounts 23106, 23108, and 23110 shall be stated as follows:

"23106 Transit accounts for funds to be transferred to bank cards or electronic wallets of employees of business entities for wages and payments equivalent to them, as well as pensions, compensations, and other social payments

Definition of the account: Accounting for funds transferred by business entities to the bank cards or electronic wallets of their employees when making mass payments for wages and payments equivalent to them, as well as pensions, compensations, and other social payments.

The credit of the account reflects the amount of funds transferred from the accounts or branches of business entities.

The debit of the account reflects the amount of funds transferred to the accounts of individuals 22618 or 22616.

Analytical accounting is maintained in separate personal accounts for each business entity.

23108 Transit accounts for funds to be transferred to bank cards or electronic wallets of employees of budget organizations for wages and payments equivalent to them, as well as pensions, compensations, and other social payments

Definition of the account: Accounting for funds transferred from the funds of the state budget and extra-budgetary funds for wages and payments equivalent to them, as well as pensions, compensations, and other social payments, and funds transferred to the bank cards or electronic wallets of employees of budget organizations, state authorities and management bodies, their institutions and organizations when making mass payments.

The credit of the account reflects the amount of funds transferred from the accounts of budget organizations 20203, 20204, 21506, 21508, 23400 from the funds of the state budget and extra-budgetary funds.

The debit of the account reflects the amount of funds transferred to the accounts of individuals 22618 or 22616.

Analytical accounting is maintained in separate personal accounts for budget organizations.

23110 Transit accounts for funds to be transferred to bank cards or electronic wallets of employees (contingent) of the State Security Service, Ministry of Internal Affairs, Ministry of Defense, Ministry of Emergency Situations, and Customs Committee under the Ministry of Economy and Finance for wages and payments equivalent to them, as well as pensions, compensations, and other social payments

Definition of the account: Accounting for funds transferred from the funds of the state budget and extra-budgetary funds for wages and payments equivalent to them, as well as pensions, compensations, and other social payments, and funds transferred to the bank cards or electronic wallets of employees (contingent) of the State Security Service, Ministry of Internal Affairs, Ministry of Defense, Ministry of Emergency Situations, and Customs Committee under the Ministry of Economy and Finance when making mass payments.

The credit of the account reflects the amount of funds transferred from the accounts of the aforementioned budget organizations 20203, 20204, 21506, 21508, 23400 from the funds of the state budget and extra-budgetary funds.

The debit of the account reflects the amount of funds transferred to the accounts of individuals 22618 or 22616.

Analytical accounting is maintained in separate personal accounts for the aforementioned budget organizations";

15. In the name and definition of balance sheet account 29849, the words "district (city) departments" shall be replaced with the words "district (city) divisions";

16. After balance sheet account "29849 Funds provided in cash from other banks for financing pensions, social benefits, compensations, and other payments by the district (city) divisions of the Pension Fund," the name and definition of the following balance sheet accounts 29851, 29871, and 29873 shall be added:

"29851 Reserve for payments to employees

Definition of the account: Accounting for amounts accrued for payments (holiday bonuses, severance, etc.) for which the bank has undertaken a future obligation to pay, including employees, including former employees, as well as reserves for unused vacation days earned by employees but not yet used.

The credit of the account reflects the accrued reserve amounts.

The debit of the account reflects the paid reserve amounts and the reversal (reduction) of created reserves.

Analytical accounting is maintained in separate personal accounts by type of reserve payments.

29871 Liabilities for crypto-assets

29873 Settlements for crypto-assets

Since the above-mentioned balance sheet accounts are identical in their characteristics, their definitions are provided collectively.

Definition of the account: Accounting for the bank's liabilities and settlements related to crypto-assets within the framework of the special legal regime for regulating the circulation of stable tokens.

The credit of the account reflects the amount of the bank's liabilities in crypto-assets and settlements with them.

The debit of the account reflects the amount of decrease in the bank's liabilities in crypto-assets and settlements with them.

Analytical accounting is maintained in separate personal accounts";

17. After balance sheet account "30910 Reserve fund intended to increase equity capital from profits received on investment credits granted to republican enterprises," the name and definition of the following balance sheet account 30920 shall be added:

"30920 Reserve difference

Definition of the account: The positive difference between the reserve formed in accordance with International Financial Reporting Standards and the reserve required in accordance with prudential norms is accounted for in the form of funds allocated from undistributed profit.

The account is used only when the prudential norm reserve is higher than the reserve formed in accordance with International Financial Reporting Standards.

The credit of the account reflects the amount of funds transferred from undistributed profit.

Analytical accounting is maintained in a separate personal account";

18. After balance sheet account "55162 Expenses for guarantee and surety operations and intermediary expenses," the name and definition of the following balance sheet account 55170 shall be added:

"55170 Software expenses

Definition of the account: Accounting for the bank's expenses for operating and technical support services for automated banking systems (ABS) and other software modules.

The debit of the account reflects the amount of the bank's expenses for operating and technical support services for ABS and other software modules.

The credit of the account reflects the amount of return of incorrectly paid expenses, as well as the amount transferred to account 31206 as the bank's financial result at the end of the financial reporting year";

19. After the off-balance sheet account "91907 Obligations of debtors on long-term credits and leases received from the Government," the name and definition of the following off-balance sheet accounts 92100, 92101, 92105, 92109, 92123, 92141, 92145, 92147, 92149, 92153 shall be added:

"92100 Securitised mortgage loans granted to individuals

92101 Securitised mortgage loans granted to individuals

92105 Overdue securitised mortgage loans

92109 Restructured securitised mortgage loans

92123 Securitised mortgage loans in court and enforcement proceedings

92141 Accrued interest receivable on securitized mortgage loans

92145 Accrued penalties and fines receivable on securitized mortgage loans

92147 Accrued but unpaid interest receivable on securitized mortgage loans

92149 Accrued interest with extended payment terms on securitized mortgage loans

92153 Securitised mortgage loans in default

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

Definition of the account: Accounting of funds related to securitized mortgage loans is maintained. Accounts 92109, 92123, 92149, and 92153 are opened only at a special service agent bank. For the accounts in section 92100, account 96340 serves as the contra-balance sheet account.

The debit side of the account reflects the amount of funds related to securitized mortgage loans.

The credit side of the account reflects the amount of funds related to securitized mortgage loans written off.

Analytical accounting is maintained in separate personal accounts.

20. After the off-balance sheet account "92736 Purchase under Swap Agreements", the following balance sheet accounts with the content below shall be added with their names and definitions: 92740, 92744, 92748, 92752:

"92740 Sale under Swap Agreements

Definition of the account: Accounting of a swap agreement based on the settlement sale of a financial instrument is maintained. For this account, off-balance sheet account 96371 serves as the contra-account.

The debit side of the account reflects the amount of settlement swap agreements based on the sale of financial instruments.

The credit side of the account reflects the sold amount of financial instruments under settlement swap agreements.

Analytical accounting is maintained in separate personal accounts for each settlement swap agreement.

92744 Purchase under Swap Agreements

Definition of the account: Accounting of a swap agreement based on the settlement purchase of a financial instrument is maintained. For this account, balance sheet account 96373 serves as the contra-account.

The debit side of the account reflects the amount of settlement swap agreements based on the purchase of financial instruments.

The credit side of the account reflects the purchased amount of financial instruments under settlement swap agreements.

Analytical accounting is maintained in separate personal accounts for each settlement swap agreement.

92748 Obligations under Interest Rate Swap Transactions

Definition of the account: Accounting of an interest rate swap agreement based on the sale of a financial instrument is maintained. For this account, off-balance sheet account 96371 serves as the contra-account.

The debit side of the account reflects the amount (obligations) of interest rate swap agreements based on the sale of financial instruments.

The credit side of the account reflects the sold amount of financial instruments under settlement swap agreements.

Analytical accounting is maintained in separate personal accounts for each interest rate swap agreement.

92752 Claims under Interest Rate Swap Transactions

Definition of the account: Accounting of an interest rate swap agreement based on the purchase of a financial instrument is maintained. For this account, off-balance sheet account 96373 serves as the contra-account.

The debit side of the account reflects the amount (claims) of interest rate swap agreements based on the purchase of financial instruments.

The credit side of the account reflects the purchased amount of financial instruments under interest rate swap agreements.

Analytical accounting is maintained in separate personal accounts for each interest rate swap agreement."

21. After the balance sheet account "96337 Contra-account for Guarantees and Sureties", the following balance sheet account shall be added with the content below: 96340:

"96340 Contra-account for Securitised Mortgage Loans".

3. [Annex](/docs/-5744540?ONDATE=27.02.2022 00#-5760589):

1. Clause [33](/docs/-5744540?ONDATE=27.02.2022 00#-5760989) shall be stated in the following edition:

"33. If the secured loan is not repaid or not fully repaid by the debtor, the bank has the right to direct collection to the collateral property. The sale of the collateral property to which collection is directed shall be carried out through an auction in the manner established by legislation. Upon receipt of funds from the sale of collateral property, account 10301 — "Representative Account at the Central Bank — Nostro" is debited and account 23230 "Funds Received for Asset Coverage" is credited.

Write-off of the principal debt on loans and the accrued but uncollected interest on such loans is carried out through the following accounting entries:

a) When the principal debt is repaid:

Dt 23230	"Funds Received for Asset Coverage";
Kt	Loan account;

b) After the principal debt is fully repaid, when interest is written off:

Dt 23230	"Funds Received for Asset Coverage";
Kt 4XXXX	Interest income on loans.

2. The words "KBTEB provided for use" in [Clause 41](/docs/-5744540?ONDATE=25.04.2023 00#-6443394) shall be replaced with the words "KBTEB provided for use without being accepted into the vault, accounted for in the corresponding expense accounts. KBTEB provided for use from the vault".

(National Database of Legislative Acts, 30.06.2026, No. 10/26/3336-4/0651-1)