Resolution of the Board of the Central Bank of the Republic of Uzbekistan, registered on July 24, 2006, registration number 1602

Date of Entry into Force

03.08.2006

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25.04.2023

28.07.2021

03.07.2019

23.10.2017

24.10.2016

03.08.2006

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Document lost its force 25.04.2023

[
OKOZ:
1.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.21.00.00 Banking Activity / 07.21.03.00 Settlements and Cash Operations (also see 03.11.17.00, 07.21.04.00);
2.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.21.00.00 Banking Activity / 07.21.17.00 Accounting and Reporting in Banks;
3.
07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.29.00.00 Accounting. Financial Reporting / 07.29.04.00 Accounting of Funds, Currency, Low-Value and Fast-Spoiling Items]
[
TSZ:
1.
Finance / Banks and other credit institutions. Credits; 2.
Finance / Accounting]

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

ON APPROVING THE RULES FOR ACCOUNTING OF CASH OPERATIONS IN BANKS OF THE REPUBLIC OF UZBEKISTON

[Registered by the Ministry of Justice of the Republic of Uzbekistan on July 24, 2006, No. 1602]

This resolution has lost its force based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated March 7, 2023, No. 4/7 "On Recognizing Certain Departmental Normative Legal Acts Adopted by the Central Bank of the Republic of Uzbekistan as Lost in Force" (registration number 3428, 20.04.2023).

Based on Articles 7 and 51 of 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. Approve the "Rules for Accounting of Cash Operations in Banks of the Republic of Uzbekistan" (new edition) in accordance with the Appendix.

2. This resolution enters into force 10 days after the date of its state registration by the Ministry of Justice of the Republic of Uzbekistan.

3. With the entry into force of this resolution, the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated April 9, 2005, No. 6/16, and the "Rules for Accounting of Cash Operations in Banks of the Republic of Uzbekistan" approved by it (No. 604), are hereby repealed.

4. Control over the execution of this resolution is entrusted to the Deputy Chairman of the Central Bank A.K. Qodirov.

Chairman of the Central Bank Board F. MULLAJONOV

Tashkent city,
June 15, 2006,
No. 13/6

APPROVED

by the Resolution of the Central Bank Board of June 15, 2006, No. 13/6

RULES

FOR ACCOUNTING OF CASH OPERATIONS IN BANKS OF THE REPUBLIC OF UZBEKISTON

These Rules are developed in accordance with the laws of the Republic of Uzbekistan "On the Central Bank of the Republic of Uzbekistan", "On Banks and Banking Activity", and "On Accounting", and define the procedure for accounting for cash operations by banks.

I. General Provisions

1. In accounting for cash operations in banks, the following accounts from the "Chart of Accounts for Accounting in Commercial Banks of the Republic of Uzbekistan" (registration number 773-17, August 13, 2004) and the "Chart of Accounts for Accounting in the Central Bank of the Republic of Uzbekistan" are used:

10101 — Cash in Circulating Cashier

10102 — Cash Reserves

10103 — Cash in Currency Exchange Offices

10107 — Cash in ATMs

10109 — Cash in Transit and Other Payment Documents

10111 — Cash in Operational Cashiers
(Paragraph 1, item 7 of the resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019, No. 13/12 (registration number 1602-3, 03.07.2019) — National Database of Legislation of the Republic of Uzbekistan, 03.07.2019, 10/19/1602-3/3370)

10198 — Cash Reserves to be Submitted to the Central Bank

10307 — Funds to be Received from the Central Bank — Cash

10311 — Funds to be Received for Cash Submitted to the Central Bank

10507 — Funds to be Received from Other Banks — Cash

10511 — Funds to be Received from Other Banks for Cash Funds Issued from Physical Persons' Plastic Cards

16101 — Funds to be Received from Main Bank/Branches — Cash

16103 — Funds to be Received from Main Bank/Branches for Inter-branch and Inter-bank Settlements

16103 — Funds to be Received from Central Bank/Branches/Agencies for Inter-branch and Inter-bank Settlements (Central Bank)

16111 — Receipt from Main Bank/Branch for Cash Funds Issued from Physical Persons' Plastic Cards

17301 — Transit Accounts

17401 — Transit Accounts for Funds to be Written Off for Cash Received from Physical Persons' Plastic Cards

19903 — Collected Cash Receipts and Checks

19935 — Shortages of Cash Identified During Recount

21008 — To be Paid to Other Banks — Cash

21012 — Funds to be Paid to Other Banks for Cash Funds Issued from Physical Persons' Plastic Cards

21307 — Funds Received from Resident Banks for Cash Withdrawal (Central Bank)

21314 — Funds to be Paid for Cash Submitted by Resident Banks (Central Bank)

22202 — Funds to be Paid to Main Bank/Branches — Cash

22212 — Funds to be Paid to Main Bank/Branches for Cash Funds Issued from Physical Persons' Plastic Cards

23116 — Transit Accounts for Funds to be Transferred to Physical Persons' Plastic Cards for Cash

23122 — Transit Accounts for Funds to be Transferred by Physical Persons Using Plastic Cards to Deposit Cash at Bank Cashiers for Foreign Currency Purchase

23504 — Transit Accounts for Cash Issued from Plastic Cards, Funds Transferred to Physical Persons' Plastic Cards or Deposit Accounts

29804 — Collected Cash Receipts and Checks of Other Bank Customers

29816 — Excess Cash Identified During Recount

29824 — Target Settlements of Physical Persons for Cash Funds

29896 — Other Liabilities
(Paragraph 1 was supplemented with item 33 based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated September 23, 2017, No. 26/2 (registration number 1602-2 23.10.2017) — National Database of Legislation of the Republic of Uzbekistan, 23.10.2017, 10/17/1602-2/0166)

These accounts are used to perform accounting entries for customer deposit, bank plastic card, and credit accounts.
(Paragraph 1 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016, No. 28/5 (registration number 1602-1, 21.10.2016) — Collection of Legislation of the Republic of Uzbekistan, 2016, No. 42, Article 495)

II. Accounting for Receipt and Disbursement Operations Performed at Bank Cashiers

(Section 2 name in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016, No. 28/5 (registration number 1602-1, 21.10.2016) — Collection of Legislation of the Republic of Uzbekistan, 2016, No. 42, Article 495)

2. When cash is received into bank cashiers, the following accounting entries are performed:

a) When cash is brought directly by economic entities that are bank customers in accordance with legislation, and when physical persons deposit cash into deposits:
(Paragraph 2, item 'a', first sub-item in the edition of the Order of the Minister of Justice of the Republic of Uzbekistan dated July 28, 2021, No. 16-mh (registration number 3313, 28.07.2021) — , 28.07.2021, 10/21/3313/0724)

Debit
10101 — "Cash in Circulating Cashier" / 10111 — "Cash in Operational Cashiers" (Paragraph 2, item 'a', second sub-item in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019, No. 13/12 (registration number 1602-3, 03.07.2019) — National Database of Legislation of the Republic of Uzbekistan, 03.07.2019, 10/19/1602-3/3370)

Credit
"Customer's Deposit Account";

b) When physical persons deposit cash for one-time payments (tax payments, fines, utility and other payments):

Debit
10101 — "Cash in Circulating Cashier" / 10111 — "Cash in Operational Cashiers" (Paragraph 2, item 'b', second sub-item in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019, No. 13/12 (registration number 1602-3, 03.07.2019) — National Database of Legislation of the Republic of Uzbekistan, 03.07.2019, 10/19/1602-3/3370)

Credit
29824 — "Target Settlements of Physical Persons for Cash Funds";

c) When physical persons deposit cash for loan repayment:

Debit
10101 — "Cash in Circulating Cashier" / 10111 — "Cash in Operational Cashiers" (Paragraph 2, item 'c', second sub-item in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019, No. 13/12 (registration number 1602-3, 03.07.2019) — National Database of Legislation of the Republic of Uzbekistan, 03.07.2019, 10/19/1602-3/3370)

Credit
"Customer's Corresponding Credit Account"

or

Credit
12599 — "Reserve for Possible Losses on Short-Term Loans Granted to Physical Persons (Counter-Asset)" and 14999 — "Reserve for Possible Losses on Long-Term Loans Granted to Physical Persons (Counter-Asset)" (when the loan is paid off on off-balance sheet accounts);

d) When physical persons deposit cash for interest payments on loans taken:

Debit
10101 — "Cash in Circulating Cashier" / 10111 — "Cash in Operational Cashiers" (Paragraph 2, item 'd', second sub-item in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019, No. 13/12 (registration number 1602-3, 03.07.2019) — National Database of Legislation of the Republic of Uzbekistan, 03.07.2019, 10/19/1602-3/3370)

Credit
16309 — "Accrued Interest Receivable on Loans" (Paragraph 2, item 'd', third sub-item in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019, No. 13/12 (registration number 1602-3, 03.07.2019) — National Database of Legislation of the Republic of Uzbekistan, 03.07.2019, 10/19/1602-3/3370)

or

Credit
16377 — "Accrued but Unpaid Interest Receivable According to Contract"

or

Credit
42005 — "Interest Income on Overdue Loans Granted to Physical Persons" (when interest is paid on off-balance sheet accounts);

e) When physical persons pay penalties and fines for overdue interest on loans taken in cash:

Debit
10101 — "Cash in Circulating Cashier" / 10111 — "Cash in Operational Cashiers" (Paragraph 2, item 'e', second sub-item in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019, No. 13/12 (registration number 1602-3, 03.07.2019) — National Database of Legislation of the Republic of Uzbekistan, 03.07.2019, 10/19/1602-3/3370)

Credit
16405 — "Accrued Fines and Penalties";

f) When physical persons deposit cash to deposit into their plastic cards:

Debit
10101 — "Cash in Circulating Cashier" / 10111 — "Cash in Operational Cashiers" (Paragraph 2, item 'f', second sub-item in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019, No. 13/12 (registration number 1602-3, 03.07.2019) — National Database of Legislation of the Republic of Uzbekistan, 03.07.2019, 10/19/1602-3/3370)

Credit
23116 — "Transit Accounts for Funds to be Transferred to Physical Persons' Plastic Cards for Cash" and 23122 — "Transit Accounts for Funds to be Transferred by Physical Persons Using Plastic Cards to Deposit Cash at Bank Cashiers for Foreign Currency Purchase"

Debit
23116 — "Transit Accounts for Funds to be Transferred to Physical Persons' Plastic Cards for Cash" and 23122 — "Transit Accounts for Funds to be Transferred by Physical Persons Using Plastic Cards to Deposit Cash at Bank Cashiers for Foreign Currency Purchase"

Credit
22618 — "Liabilities for Physical Persons' Plastic Cards" and 22617 — "Liabilities for Pensioners' Plastic Cards";

g) When customers deposit cash at the bank cashier for bank service fees:

Debit
10101 — "Cash in Circulating Cashier"

Credit
4XXXX — Corresponding Income Accounts.
(Paragraph 2 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016, No. 28/5 (registration number 1602-1, 21.10.2016) — Collection of Legislation of the Republic of Uzbekistan, 2016, No. 42, Article 495)

3. When cash is issued from the bank cashier for salaries and payments equal to them, dividends, business trip expenses, pensions and material assistance payments, as well as other payments provided for by legislation, to customers, this is performed through the following accounting entry.
   (Paragraph 3, first sub-item in the edition of the Order of the Minister of Justice of the Republic of Uzbekistan dated July 28, 2021, No. 16-mh (registration number 3313, 28.07.2021) — , 28.07.2021, 10/21/3313/0724)

Debit
"Customer's Deposit and Credit Accounts"

Credit
10101 — "Cash in Circulating Cashier" / 10111 — "Cash in Operational Cashiers".
(Paragraph 3, third sub-item in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019, No. 13/12 (registration number 1602-3, 03.07.2019) — National Database of Legislation of the Republic of Uzbekistan, 03.07.2019, 10/19/1602-3/3370) (Paragraph 3 in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016, No. 28/5 (registration number 1602-1, 21.10.2016) — Collection of Legislation of the Republic of Uzbekistan, 2016, No. 42, Article 495)

3.1. When cash is issued from the bank cashier to physical persons who are customers of this branch from their plastic cards, the following accounting entries are performed:

Debit
17401 — "Transit Accounts for Funds to be Written Off for Cash Received from Physical Persons' Plastic Cards"

Credit
10101 — "Cash in Circulating Cashier" / 10111 — "Cash in Operational Cashiers" (Paragraph 3.1, third sub-item in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019, No. 13/12 (registration number 1602-3, 03.07.2019) — National Database of Legislation of the Republic of Uzbekistan, 03.07.2019, 10/19/1602-3/3370)

Debit
22618 — "Liabilities for Physical Persons' Plastic Cards" and 22617 — "Liabilities for Pensioners' Plastic Cards"

Credit
23504 — "Transit Accounts for Cash Issued from Plastic Cards, Funds Transferred to Physical Persons' Plastic Cards or Deposit Accounts"

Debit
23504 — "Transit Accounts for Cash Issued from Plastic Cards, Funds Transferred to Physical Persons' Plastic Cards or Deposit Accounts"

Credit
17401 — "Transit Accounts for Funds to be Written Off for Cash Received from Physical Persons' Plastic Cards".

3.2. When cash is issued from the bank cashier to physical persons who are customers of another branch of this bank from their plastic cards, the following accounting entries are performed:

At the branch of the bank issuing cash:

Debit
17401 — "Transit Accounts for Funds to be Written Off for Cash Received from Physical Persons' Plastic Cards"

Credit
10101 — "Cash in Circulating Cashier" / 10111 — "Cash in Operational Cashiers" (Paragraph 3.2, fourth sub-item in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019, No. 13/12 (registration number 1602-3, 03.07.2019) — National Database of Legislation of the Republic of Uzbekistan, 03.07.2019, 10/19/1602-3/3370)

Debit
16111 — "Receipt from Main Bank/Branch for Cash Funds Issued from Physical Persons' Plastic Cards"

Credit
23504 — "Transit Accounts for Cash Issued from Plastic Cards, Funds Transferred to Physical Persons' Plastic Cards or Deposit Accounts"

Debit
23504 — "Transit Accounts for Cash Issued from Plastic Cards, Funds Transferred to Physical Persons' Plastic Cards or Deposit Accounts"

Credit
17401 — "Transit Accounts for Funds to be Written Off for Cash Received from Physical Persons' Plastic Cards"

At another branch of the bank:

Debit
22618 — "Liabilities for Physical Persons' Plastic Cards"

Credit
22212 — "Funds to be Paid to Main Bank/Branches for Cash Funds Issued from Physical Persons' Plastic Cards"

Debit
22212 — "Funds to be Paid to Main Bank/Branches for Cash Funds Issued from Physical Persons' Plastic Cards"

Credit
16111 — "Receipt from Main Bank/Branch for Cash Funds Issued from Physical Persons' Plastic Cards" (branch issuing cash)

3.3. When cash is issued from bank cards of physical persons who are customers of other banks, the following accounting entries are performed:

At the branch of the bank issuing cash:

Debit
17401 — "Transit Accounts for Funds to be Written Off for Cash Received from Physical Persons' Plastic Cards"

Credit
10101 — "Cash in Circulating Cashier" / 10111 — "Cash in Operational Cashiers" (Paragraph 3.3, fourth sub-item in the edition of the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019, No. 13/12 (registration number 1602-3, 03.07.2019) — National Database of Legislation of the Republic of Uzbekistan, 03.07.2019, 10/19/1602-3/3370)

Debit
16111 — "Receipt from Main Bank/Branch for Cash Funds Issued from Physical Persons' Plastic Cards"

Credit
23504 — "Transit Accounts for Cash Issued from Plastic Cards, Funds Transferred to Physical Persons' Plastic Cards or Deposit Accounts"

Debit
23504 — "Transit Accounts for Cash Issued from Plastic Cards, Funds Transferred to Physical Persons' Plastic Cards or Deposit Accounts"

Credit
17401 — "Transit Accounts for Funds to be Written Off for Cash Received from Physical Persons' Plastic Cards"

At the Head Office of the bank issuing cash:

Debit
10511 — "Funds to be Received from Other Banks for Cash Funds Issued from Physical Persons' Plastic Cards"

Credit
22212 — "Funds to be Paid to Main Bank/Branches for Cash Funds Issued from Physical Persons' Plastic Cards"

Debit
22212 — "Funds to be Paid to Main Bank/Branches for Cash Funds Issued from Physical Persons' Plastic Cards"

Credit
16111 — "Receipt from Main Bank/Branch for Cash Funds Issued from Physical Persons' Plastic Cards" — Branch issuing cash

At the Head Office of the bank where the plastic card was opened:

Debit
16111 — "Receipt from Main Bank/Branch for Cash Funds Issued from Physical Persons' Plastic Cards"

Credit
21012 — "Funds to be Paid to Other Banks for Cash Funds Issued from Physical Persons' Plastic Cards"

Debit
21012 — "Funds to be Paid to Other Banks for Cash Funds Issued from Physical Persons' Plastic Cards"

Credit
10511 — "Funds to be Received from Other Banks for Cash Funds Issued from Physical Persons' Plastic Cards" — Head Office of the bank issuing cash

At the branch of the bank where the plastic card was opened:

Debit
22618 — "Liabilities for Physical Persons' Plastic Cards"

Credit
22212 — "Funds to be Paid to Main Bank/Branches for Cash Funds Issued from Physical Persons' Plastic Cards"

Debit
22212 — "Funds to be Paid to Main Bank/Branches for Cash Funds Issued from Physical Persons' Plastic Cards"

Credit
16111 — "Receipt from Main Bank/Branch for Cash Funds Issued from Physical Persons' Plastic Cards" — Head Office.
(Paragraphs 3.1, 3.2, and 3.3 were introduced based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016, No. 28/5 (registration number 1602-1, 21.10.2016) — Collection of Legislation of the Republic of Uzbekistan, 2016, No. 42, Article 495)

4. When the amount of excess cash in the circulating cashier exceeds the established limit, it is credited to account 10102 — "Cash Reserves", and at the same time, the following two accounting entries are performed:

a) When cash is debited from account 10101 — "Cash in Circulating Cashier":

Debit
17301 — "Transit Accounts"

Credit
10101 — "Cash in Circulating Cashier"

b) When cash is credited to account 10102 — "Cash Reserves":

Debit
10102 — "Cash Reserves"

Credit
17301 — "Transit Accounts"

5. Banks determine daily before the start of work whether the funds in account 10101 — "Cash in Circulating Cashier" are sufficient or insufficient based on written cash order requests received from their customers.

If the funds are insufficient, funds are withdrawn from account 10102 — "Cash Reserves" to the circulating cashier, and at the same time, the following two accounting entries must be performed:

a) When cash is debited from account 10102 — "Cash Reserves":

Debit
17301 — "Transit Accounts"

Credit
10102 — "Cash Reserves"

b) When cash is credited to account 10101:

Debit
10101 — "Cash in Circulating Cashier"

Credit
17301 — "Transit Accounts"

5.1. When cash to be submitted to the Central Bank is credited to account 10198 — "Cash Reserves to be Submitted to the Central Bank", the following two accounting entries are performed simultaneously:

Debit
17301 — "Transit Accounts"

Credit
10101 — "Cash in Circulating Cashier"

Debit
10198 — "Cash Reserves to be Submitted to the Central Bank"

Credit
17301 — "Transit Accounts"

5.2. When funds in account 10198 — "Cash Reserves to be Submitted to the Central Bank" are permitted to be sent to the Accounting and Cash Centers of the Regional Main Departments of the Central Bank, to branches of other commercial banks, and to other branches of the same bank, or to be disbursed for the needs of the branch itself, based on service orders of the Regional Main Departments of the Central Bank, the following two accounting entries are performed simultaneously:

Debit
17301 — "Transit Accounts"

Credit
10198 — "Cash Reserves to be Submitted to the Central Bank"

Debit
10101 — "Cash in Circulating Cashier"

Credit
17301 — "Transit Accounts".
(Paragraphs 5.1 and 5.2 were introduced based on the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016, No. 28/5 (registration number 1602-1, 21.10.2016) — Collection of Legislation of the Republic of Uzbekistan, 2016, No. 42, Article 495)

III. Accounting for Collection of Customer Cash Receipts in Banks

---

6. Cash bags containing funds collected from customers by collectors are accepted into the banks' evening cashiers in the established manner. These cash bags containing funds are handed over to the recounting cashier in the morning of the next working day. The first copy of the income list prepared by the evening cashier based on the waybill is submitted to the recounting cashier, and the second copy to the bank accounting department, and the accounting department makes the following entries based on this income list:

a) if the cash and settlement check funds in the cash bags collected by collectors belong to a customer of this bank:

Debit
19903 — "Income from collected cash and checks"

Credit
"Customer deposit account"

b) if the cash and settlement check funds in the cash bags collected by collectors belong to a customer of another bank or another branch of the bank:

Debit
19903 — "Income from collected cash and checks"

Credit
29804 — "Income from collected cash and checks of other bank customers"

c) if the cash in the cash bags collected by collectors belongs to an operational cashier of a commercial bank (branch) located in another territory, situated outside the bank building in that territory:

Debit
19903 — "Income from collected cash and checks"

Credit
29896 — "Other liabilities".
(Paragraph 6 was supplemented with sub-paragraph "c" based on Resolution No. 26/2 dated September 23, 2017 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 1602-2 23.10.2017) — National Database of Legislative Acts of the Republic of Uzbekistan, 23.10.2017, 10/17/1602-2/0166-no)

7. After the cash funds in the cash bags are counted in the established manner at the recounting cashier, the cash funds are accepted into the bank's circulating cashier, and the following accounting entry is made:

Debit
10101 — "Cash in circulating cashier"

Credit
19903 — "Income from collected cash and checks"

8. If an excess amount of cash is identified during the recounting at the recounting cashier, an act is drawn up in the established manner, and the following accounting entry is made:

Debit
10101 — "Cash in circulating cashier"

Credit
29816 — "Excess cash identified during recounting"

9. If the excess cash identified at the bank's recounting cashier belongs to a customer of this bank, it is credited to the customer's account via the following accounting entry:

Debit
29816 — "Excess cash identified during recounting"

Credit
"Customer deposit account"

10. If the excess cash identified at the bank's recounting cashier is transferred to the account 29804 — "Income from collected cash and checks of other bank customers" of another bank customer in cases agreed upon in the contract, the following accounting entry is made:

Debit
29816 — "Excess cash identified during recounting"

Credit
29804 — "Income from collected cash and checks of other bank customers"

If the excess cash identified at the bank's recounting cashier belongs to an operational cashier of a bank building located outside the territory where there is no head bank or branch, the following accounting entry is made:

Debit
29816 — "Excess cash identified during recounting"

Credit
29896 — "Other liabilities".
(Paragraph 10 was supplemented with headings based on Resolution No. 26/2 dated September 23, 2017 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 1602-2 23.10.2017) — National Database of Legislative Acts of the Republic of Uzbekistan, 23.10.2017, 10/17/1602-2/0166-no)

11. If a shortage of cash funds is identified at the recounting cashier, an act is drawn up in the established manner, and the following accounting entry is made:

Debit
19935 — "Shortages of cash identified during recounting"

Credit
19903 — "Income from collected cash and checks"

12. If the shortage amount identified at the bank's recounting cashier belongs to a customer of this bank and is collected from the customer's account in accordance with the conditions agreed upon in the contract, the following accounting entry is made:

Debit
"Customer's deposit account"

Credit
19935 — "Shortages of cash identified during recounting"

13. If the shortage amount identified at the bank's recounting cashier is collected from the balance sheet account 29804 — "Income from collected cash and checks of other bank customers" of another bank customer based on the conditions agreed upon in the contract, the following accounting entry is made:

Debit
29804 — "Income from collected cash and checks of other bank customers"

Credit
19935 — "Shortages of cash identified during recounting"

If the shortage amount identified at the bank's recounting cashier belongs to an operational cashier of a bank building located outside the territory where there is no head bank or branch, and is collected in accordance with the conditions agreed upon in the contract, the following accounting entry is made:

Debit
29896 — "Other liabilities"

Credit
19935 — "Shortages of cash identified during recounting".
(Paragraph 13 was supplemented with headings based on Resolution No. 26/2 dated September 23, 2017 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 1602-2 23.10.2017) — National Database of Legislative Acts of the Republic of Uzbekistan, 23.10.2017, 10/17/1602-2/0166-no)

14. After the funds in cash belonging to customers of other banks are counted at the recounting cashier, an electronic memorial order is formed, and on the same day, via the electronic payment system, they are transferred to their accounts from the representative account, and the following accounting entry is made:

Debit
29804 — "Income from collected cash and checks of other bank customers"

Credit
"Customer's main deposit account"

Credit
22624 — "Target funds of trading enterprises" is credited to the corresponding account (via account 16103 — "Funds receivable from head bank/branches for inter-branch and interbank settlements")

If the funds in cash belonging to an operational cashier of a bank building located outside the territory where there is no head bank or branch are counted at the recounting cashier, an electronic memorial order is formed, and on the same day, via the electronic payment system, they are transferred from the representative account, and the following accounting entry is made:

Debit
29896 — "Other liabilities" — commercial bank (branch) that accepted the cash

Credit
29896 — "Other liabilities" — commercial bank (branch) located in another territory.
(Paragraph 14 was supplemented with headings based on Resolution No. 26/2 dated September 23, 2017 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 1602-2 23.10.2017) — National Database of Legislative Acts of the Republic of Uzbekistan, 23.10.2017, 10/17/1602-2/0166-no)

15. When funds arrive at the recipient's bank via the electronic payment system, they are credited via software means through the following accounting entry:

Debit
29804 — "Income from collected cash and checks of other bank customers" (via account 16103 — "Funds receivable from head bank/branches for inter-branch and interbank settlements")

Credit
"Customer's main deposit account"

Credit
22624 — "Target funds of trading enterprises" (credited to the corresponding personal account of the account)

If the bank transfers the amount of proceeds from the sale of excise goods from account 29804 — "Income from collected cash and checks of other bank customers" to the main deposit accounts of other bank customers via a memorial order, it is necessary to transfer the amount of trade proceeds for each type of excise goods separately via a memorial order.

If cash funds are credited to the bank's circulating cashier after the electronic payment system is closed, funds to the accounts of customers in other banks are transferred without delay from the next working day.

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

Debit
29896 — "Other liabilities" (via account 16103 — "Funds receivable from head bank/branches for inter-branch and interbank settlements") — commercial bank (branch) that accepted the cash

Credit
29896 — "Other liabilities" — commercial bank (branch) located in another territory.
(Paragraph 15 was supplemented with headings based on Resolution No. 26/2 dated September 23, 2017 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 1602-2 23.10.2017) — National Database of Legislative Acts of the Republic of Uzbekistan, 23.10.2017, 10/17/1602-2/0166-no)

16. In the processing of payments on settlement checks of other banks identified at the recounting cashier, the initiator bank (branch initiating the payment operation) must make the following accounting entries:

Debit
20206 — "Deposit accounts of individuals held until requested" (via account 16103 — "Funds receivable from head bank/branches for inter-branch and interbank settlements")

Credit
19903 — "Income from collected cash and checks"

17. When an electronic check arrives at the beneficiary bank, the following accounting entry is made via software means:

Debit
20206 — "Deposit accounts of individuals held until requested"

Credit
19903 — "Income from collected cash and checks" (via account 16103 — "Funds receivable from head bank/branches for inter-branch and interbank settlements")

In this case, the original copies of settlement checks of other banks are retained at the initiator bank and are bound and stored in the daily document collection binder in the established manner.

18. If the payer and payee are served by the same bank, the following accounting entry is made:

Debit
20206 — "Deposit accounts of individuals held until requested"

Credit
19903 — "Income from collected cash and checks"

19. Interbank payments between banks without branches are carried out in the following manner:

After the funds in cash belonging to customers of other banks are counted at the recounting cashier, they are transferred to their accounts on the same day via the electronic payment system by forming an electronic memorial order through the representative account, and the following accounting entry is made:

Debit
29804 — "Income from collected cash and checks of other bank customers"

Credit
"Customer's main deposit account"

Credit
22624 — "Target funds of trading enterprises" is credited to the corresponding account (via account 10301 — "Representative account at the Central Bank — Nostro")

When funds arrive at the beneficiary bank, i.e., the recipient's bank, via the electronic payment system, they are credited via software means through the following accounting entry:

Debit
29804 — "Income from collected cash and checks of other bank customers" (via account 10301 — "Representative account at the Central Bank — Nostro")

Credit
"Customer's main deposit account"

Credit
22624 — "Target funds of trading enterprises" (credited to the corresponding personal account of the account)

The following accounting entry is made at the initiator bank (initiating the payment operation) for settlement checks:

Debit
20206 — "Deposit accounts of individuals held until requested" (via account 10301 — "Representative account at the Central Bank — Nostro")

Credit
19903 — "Income from collected cash and checks"

When an electronic check arrives at the beneficiary bank (concluding the payment operation), the following accounting entry is made via software means:

Debit
20206 — "Deposit accounts of individuals held until requested"

Credit
19903 — "Income from collected cash and checks" (via account 10301 — "Representative account at the Central Bank — Nostro")

IV. Accounting entries for aid funds provided and received by commercial banks from the Cash Settlement Centers (hereinafter — CSC) of the Regional Main Directorates of the Central Bank

20. Commercial banks send funds to the Cash Settlement Centers of the Regional Main Directorates via the corresponding accounting entry based on the order of the Regional Main Directorates on providing aid funds for the purpose of obtaining cash from the CSCs of the Regional Main Directorates of the Central Bank.

21. An initiator bank without branches must make the following accounting entry to receive aid funds:

Debit
10307 — "Funds to be received from the Central Bank — Cash"

Credit
21307 — "Funds received from resident banks for obtaining cash" (via account 10301 — "Representative account at the Central Bank — Nostro")

22. When funds arrive for receiving aid funds at the CSCs of the Regional Main Directorates of the Central Bank, the following accounting entry is made via software means:

Debit
10307 — "Funds to be received from the Central Bank — Cash" (via account 16103 — "Funds receivable from Central Bank /branch /agencies for inter-branch and interbank settlements")

Credit
21307 — "Funds received from resident banks for obtaining cash"

23. The following accounting entry is made when aid funds are sent by the CSCs of the Regional Main Directorates of the Central Bank:

Debit
10109 — "Cash in transit and other payment documents"

Credit
10101 — "Cash in circulating cashier"

24. The following accounting entry is made when aid funds are delivered to an initiator bank without branches based on the order of the Regional Main Directorates of the Central Bank from the CSC:

Debit
10101 — "Cash in circulating cashier"

Credit
10307 — "Funds to be received from the Central Bank — Cash"

25. When a confirmation of receiving aid funds arrives at the CSCs of the Regional Main Directorates of the Central Bank from an initiator bank without branches, the following accounting entry is made:

Debit
21307 — "Funds received from resident banks for obtaining cash"

Credit
10109 — "Cash in transit and other payment documents"

26. Receiving aid funds from the CSCs of the Regional Main Directorates of the Central Bank at the initiator bank branch (in banks with branches) is carried out via the following accounting entry:

Debit
10307 — "Funds to be received from the Central Bank — Cash"

Credit
21307 — "Funds received from resident banks for obtaining cash" (via account 16103 — "Funds receivable from head bank/branches for inter-branch and interbank settlements")

When funds arrive for aid funds at the beneficiary bank branch, i.e., the CSCs of the Regional Main Directorates of the Central Bank of the Central Bank, via software means, the following accounting entry is made:

Debit
10307 — "Funds to be received from the Central Bank — Cash" (via account 16103 — "Funds receivable from Central Bank /branch /agencies for inter-branch and interbank settlements")

Credit
21307 — "Funds received from resident banks for obtaining cash"

When the beneficiary bank branch, i.e., the CSCs of the Regional Main Directorates of the Central Bank of the Central Bank, sends aid funds, the following accounting entry is made:

Debit
10109 — "Cash in transit and other payment documents"

Credit
10101 — "Cash in circulating cashier"

When aid funds are delivered to the initiator bank branch, the following accounting entries are made:

Debit
10101 — "Cash in circulating cashier"

Credit
10307 — "Funds to be received from the Central Bank — Cash"

When a confirmation of receiving aid funds arrives at the CSCs of the Regional Main Directorates of the Central Bank from the initiator bank branch, the following accounting entry is made:

Debit
21307 — "Funds received from resident banks for obtaining cash"

Credit
10109 — "Cash in transit and other payment documents"

27. When commercial bank branches receive aid funds from another commercial bank branch based on the order of the Regional Main Directorates of the Central Bank, the following accounting entry is made:

Initiator bank branches send funds to receive aid funds via the following accounting entry:

Debit
10507 — "Funds to be received from other banks — Cash"

Credit
21008 — "Funds to be given to other banks — Cash" (via account 16103 — "Funds receivable from head bank/branches for inter-branch and interbank settlements")

When funds arrive for aid funds at the beneficiary bank branch, via software means, the following accounting entry is made:

Debit
10507 — "Funds to be received from other banks — Cash" via account 16103 — "Funds receivable from head bank/branches for inter-branch and interbank settlements"

Credit
21008 — "Funds to be given to other banks — Cash"

When the beneficiary bank branch sends aid funds, it makes the following accounting entry:

Debit
10109 — "Cash in transit and other payment documents"

Credit
10101 — "Cash in circulating cashier"

At the initiator bank branch, i.e., the branch that received the aid funds, the following accounting entry is made for the amount of the received aid funds:

Debit
10101 — "Cash in circulating cashier"

Credit
10507 — "Funds to be received from other banks — Cash"

When a confirmation of receiving the aid funds sent by the initiator bank branch arrives at the beneficiary bank branch, it makes the following accounting entry:

Debit
21008 — "Funds to be given to other banks — Cash"

Credit
10109 — "Cash in transit and other payment documents"

28. Accounting for the provision and receipt of aid funds between branches of one bank is carried out in the following manner:

The initiator bank branch, i.e., the branch receiving the aid funds, makes the following accounting entry when sending funds to the beneficiary branch of this bank to obtain cash:

Debit
16101 — "Funds receivable from head bank/branches — Cash"

Credit
22202 — "Funds payable to head bank/branches — Cash" (via account 16103 — "Funds receivable from head bank/branches for inter-branch and interbank settlements")

When funds for aid funds arrive at the beneficiary bank branch of the bank via electronic payment, the following accounting entry is made via software means:

Debit
16101 — "Funds receivable from head bank/branches — Cash" (via account 16103 — "Funds receivable from head bank/branches for inter-branch and interbank settlements")

Credit
22202 — "Funds payable to head bank/branches — Cash"

After funds for aid funds arrive at the account 22202 of the beneficiary branch of the bank, i.e., the branch sending the aid funds, it makes the following accounting entry:

Debit
10109 — "Cash in transit and other payment documents"

Credit
10101 — "Cash in circulating cashier"

When aid funds are delivered to the initiator branch of the bank, i.e., the bank receiving the aid funds, the following accounting entry is made:

Debit
10101 — "Cash in circulating cashier"

Credit
16101 — "Funds receivable from head bank/branches — Cash"

After the branch that accepted the aid funds makes the above accounting entry, it sends a confirmation of acceptance of the aid funds to the beneficiary branch, i.e., the branch that sent the aid funds, in the established manner.

When a confirmation arrives at the beneficiary bank branch, i.e., the branch that sent the aid funds, from the initiator bank branch, i.e., the branch that received the aid funds, the beneficiary bank branch makes the following accounting entry:

Debit
22202 — "Funds payable to head bank/branches — Cash"

Credit
10109 — "Cash in transit and other payment documents"

28.1. When the Central Bank provides aid funds to commercial banks for the purchase of cash foreign currency from individuals, the accounting entries established in the Regulation on the Procedure for Providing Aid Funds by the Central Bank to Commercial Banks for the Purchase of Cash Foreign Currency from Individuals (registry number 2912, August 16, 2017) are carried out.
(Pargraph 28.1 was introduced based on Resolution No. 26/2 dated September 23, 2017 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 1602-2 23.10.2017) — National Database of Legislative Acts of the Republic of Uzbekistan, 23.10.2017, 10/17/1602-2/0166-no)

V. Accounting for receipt and disbursement operations at currency exchange branches

29. When aid funds are brought to currency exchange branches from the bank's circulating cashier, the aid funds must be accepted by the branch in the established manner.

When the bank sends aid funds to account 10103 — "Cash in currency exchange branches", it makes an expense entry via the following accounting entry separately for each currency (VVV — currency code):

Debit
10109VVV — "Cash in transit and other payment documents"

Credit
10101VVV — "Cash in circulating cashier"

30. The received aid funds are credited to account 10103 — "Cash in currency exchange branches" via the following accounting entry:

Debit
10103VVV — "Cash in currency exchange branches"

Credit
10109VVV — "Cash in transit and other payment documents"

31. At the end of the bank's business day, the Chief Accountant of the bank performs the following with the total sum of "Debit" and "Credit" turnovers indicated in the "09009" report of their currency exchange branches:

For the total sum in sums indicated in the "09009" report of the currency exchange branch for cash spent on purchasing foreign currency:

Debit
17101000 — "Currency position accounts"

Credit
10103000 — "Cash in currency exchange branches"

32. For the total sum in each separate foreign currency indicated in the waybill for cash in sums received from selling foreign currency by the currency exchange branch:

Debit
10103000 — "Cash in currency exchange branches"

Credit
17101000 — "Currency position accounts"

33. For the total sum in each separate foreign currency indicated in the "09009" report of the currency exchange branch for purchased foreign currency:

Debit
10103VVV — "Cash in currency exchange branches"

Credit
17101VVV — "Currency position accounts".
(Paragraph 33 is in the wording of Resolution No. 26/2 dated September 23, 2017 of the Board of the Central Bank of the Republic of Uzbekistan (registry number 1602-2 23.10.2017) — National Database of Legislative Acts of the Republic of Uzbekistan, 23.10.2017, 10/17/1602-2/0166-no)

34. For the total sum indicated in the "09009" report of the currency exchange branch for sold foreign currency:

Debit
17101 VVV — "Currency position accounts"

Credit
10103VVV — "Cash in currency exchange branches"

35. The balance of funds in sums and currencies in account 10103 — "Cash in currency exchange branches" on the bank's balance sheet is compared with the balance indicated in the "09009" report obtained from the cashiers of the currency exchange branches, and if they are equal, the bank's business day is concluded in the established manner.

Here, the balance of 10103 — "Cash in Currency Exchange Branches" is recorded as a credit to account 10109 — "Cash in Transit and Other Payment Documents" for each currency via the following accounting entry:

Debit
10109VVV — "Cash in Transit and Other Payment Documents"

Credit
10103VVV — "Cash in Currency Exchange Branches"

36. On the morning of the next working day, when the balance in account 10109 — "Cash in Transit and Other Payment Documents" is credited to account 10101 — "Cash in Circulating Cash Desks" for each currency, the following accounting entry is performed:

Debit
10101VVV — "Cash in Circulating Cash Desks"

Credit
10109VVV — "Cash in Transit and Other Payment Documents"

If shortages or excess funds are identified after recounting cash received from currency exchange branches in the recounting cash desk, they are formalized in the prescribed manner and the relevant accounting entries are performed.

VI. Procedure for Accounting for Deposit and Withdrawal Operations in ATMs

37. After the bank distributes the seed money to account 10107 — "Cash in ATMs" in the prescribed manner, the following accounting entry is performed for each ATM:

Debit
17301 — "Transit Accounts"

Credit
10101 — "Cash in Circulating Cash Desks"

38. When seed money is credited to account 10107 — "Cash in ATMs", the following accounting entry is performed:

Debit
10107 — "Cash in ATMs"

Credit
17301 — "Transit Accounts"

39. When cash is withdrawn from an ATM using a plastic card, for each case, via software, the following accounting entries are performed:

Debit
17401 — "Transit Accounts for Funds to be Deducted for Cash Received from Individuals' Plastic Cards"

Credit
10107 — "Cash in ATMs"

Debit
22618 — "Obligations for Individuals' Plastic Cards" and 22617 — "Obligations for Pensioners' Plastic Cards"

Credit
23504 — "Transit Accounts for Cash Issued from Plastic Cards, Funds Transferred to Individuals' Plastic Cards or Deposit Accounts"

Debit
23504 — "Transit Accounts for Cash Issued from Plastic Cards, Funds Transferred to Individuals' Plastic Cards or Deposit Accounts"

Credit
17401 — "Transit Accounts for Funds to be Deducted for Cash Received from Individuals' Plastic Cards."
(Paragraph 39 in the edition of Resolution No. 28/5 of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016 (registration number 1602-1, 21.10.2016) — O'zbekiston Respublikasi Qonun Hujjatlari Majmuasi (Collection of Legislation of the Republic of Uzbekistan), 2016, No. 42, Art. 495)

40. When remaining or unfit-for-payment cash from the ATM is returned to the bank, the following accounting entry is performed:

Debit
17301 — "Transit Accounts"

Credit
10107 — "Cash in ATMs"

41. When excess or unfit-for-payment cash placed in the ATM is credited to account 10101 — "Cash in Circulating Cash Desks", the following accounting entry is performed:

Debit
10101 — "Cash in Circulating Cash Desks"

Credit
17301 — "Transit Accounts"

41.1. When Online Collection operations are performed using an Automated Deposit Machine:

a) if the customer is served at a branch of this bank:

Debit
10107 — "Cash in ATMs"

Credit
202XX — "Deposits Payable on Demand"

Credit
45294 — "Income Received for Other Services and Intermediation" (in cases provided for in the contract)

Debit
29804 — "Proceeds and Checks Collected from Other Bank Customers"

Credit
202XX — "Deposits Payable on Demand"

b) if the customer is served at another branch of this bank:

Debit
10107 — "Cash in ATMs"

Credit
29804 — "Proceeds and Checks Collected from Other Bank Customers"

Credit
45294 — "Income Received for Other Services and Intermediation" (in cases provided for in the contract)

Debit
29804 — "Proceeds and Checks Collected from Other Bank Customers"

Credit
202XX — "Deposits Payable on Demand"

c) if the customer is served at a branch of another bank:

Debit
10107 — "Cash in ATMs"

Credit
29804 — "Proceeds and Checks Collected from Other Bank Customers"

Credit
45294 — "Income Received for Other Services and Intermediation" (in cases provided for in the contract)

Debit
29804 — "Proceeds and Checks Collected from Other Bank Customers"

Credit
202XX — "Deposits Payable on Demand".

41.2. When cash is credited to individuals' plastic cards in national currency using an Automated Deposit Machine:

a) if the customer is served at a branch of this bank:

Debit
10107 — "Cash in ATMs"

Credit
23116 — "Transit Accounts for Funds to be Transferred to Individuals' Plastic Cards for Cash"

Credit
45294 — "Income Received for Other Services and Intermediation" (in cases provided for in the contract)

Debit
23116 — "Transit Accounts for Funds to be Transferred to Individuals' Plastic Cards for Cash"

Credit
22617 — "Obligations for Pensioners' Plastic Cards" or 22618 — "Obligations for Individuals' Plastic Cards"

b) if the customer is served at another branch of this bank:

Debit
10107 — "Cash in ATMs"

Credit
22214 — "Funds to be Paid for Payments Made from Plastic Cards to the Head Office/Branches"

Credit
45294 — "Income Received for Other Services and Intermediation" (in cases provided for in the contract)

Debit
16113 — "Funds to be Received for Payments Made from Plastic Cards from the Head Office/Branches"

Credit
23116 — "Transit Accounts for Funds to be Transferred to Individuals' Plastic Cards for Cash"

Debit
23116 — "Transit Accounts for Funds to be Transferred to Individuals' Plastic Cards for Cash"

Credit
22617 — "Obligations for Pensioners' Plastic Cards" or 22618 — "Obligations for Individuals' Plastic Cards"

Debit
22214 — "Funds to be Paid for Payments Made from Plastic Cards to the Head Office/Branches"

Credit
16113 — "Funds to be Received for Payments Made from Plastic Cards from the Head Office/Branches"

c) if the customer is served at a branch of another bank:

Debit
10107 — "Cash in ATMs"

Credit
21014 — "Funds to be Paid to Other Banks for Payments Made from Plastic Cards"

Credit
45294 — "Income Received for Other Services and Intermediation" (in cases provided for in the contract)

Debit
10513 — "Funds to be Received from Other Banks for Payments Made from Plastic Cards"

Credit
23116 — "Transit Accounts for Funds to be Transferred to Individuals' Plastic Cards for Cash"

Debit
23116 — "Transit Accounts for Funds to be Transferred to Individuals' Plastic Cards for Cash"

Credit
22617 — "Obligations for Pensioners' Plastic Cards" or 22618 — "Obligations for Individuals' Plastic Cards"

Debit
21014 — "Funds to be Paid to Other Banks for Payments Made from Plastic Cards"

Credit
10513 — "Funds to be Received from Other Banks for Payments Made from Plastic Cards".

41.3. When loan repayments for individuals are made using an Automated Deposit Machine:

a) if the customer is served at a branch of this bank:

Debit
10107 — "Cash in ATMs"

Credit
29801 — "Settlements with Customers" or 22812 — "Future Period Interest Income"

Debit
29801 — "Settlements with Customers"

Credit the customer's loan account or 16309 — "Accrued Interest Receivable on Loans" or 16377 — "Accrued but Unpaid Interest Receivable under Contract"

Debit
22812 — "Future Period Interest Income"

Credit
4XXXX — Relevant Income Account

b) if the customer is served at another branch of this bank:

Debit
10107 — "Cash in ATMs"

Credit
29801 — "Settlements with Customers"

Debit
29801 — "Settlements with Customers"

Credit
29801 — "Settlements with Customers" (branch where the loan was obtained)

Debit
29801 — "Settlements with Customers" (branch where the loan was obtained)

Credit the customer's loan account or 16309 — "Accrued Interest Receivable on Loans" or 16377 — "Accrued but Unpaid Interest Receivable under Contract" or 22812 — "Future Period Interest Income"

Debit
22812 — "Future Period Interest Income"

Credit
4XXXX — Relevant Income Account.

41.4. When other payments are made using an Automated Deposit Machine:

Debit
10107 — "Cash in ATMs"

Credit
29801 — "Settlements with Customers"

Debit
29801 — "Settlements with Customers"

Credit
Accounts of Payment Recipients.
((Paragraphs 41.1 — 41.4 were introduced on the basis of Resolution No. 13/12 of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019 (registration number 1602-3, 03.07.2019) — National Database of Legislative Acts, 03.07.2019, No. 10/19/1602-3/3370-3))

VII. Accounting for Operations on Deposit and Withdrawal of Seed Money in Bank Operational Cash Desks
(Name of Section VII in the edition of Resolution No. 28/5 of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016 (registration number 1602-1, 21.10.2016) — O'zbekiston Respublikasi Qonun Hujjatlari Majmuasi (Collection of Legislation of the Republic of Uzbekistan), 2016, No. 42, Art. 495)

42. Each bank operational cash desk must distribute the required seed money in a timely manner and in the requested amount.
    (First paragraph of Paragraph 42 in the edition of Resolution No. 28/5 of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016 (registration number 1602-1, 21.10.2016) — O'zbekiston Respublikasi Qonun Hujjatlari Majmuasi (Collection of Legislation of the Republic of Uzbekistan), 2016, No. 42, Art. 495)

When the bank sends seed money from account 10101 — "Cash in Circulating Cash Desks" to its branches located outside the bank building (10111 — "Cash in Operational Cash Desks Not Located in the Bank Building"), it performs the following accounting entry:

Debit
10109 — "Cash in Transit and Other Payment Documents"

Credit
10101 — "Cash in Circulating Cash Desks"

When seed money is credited to account 10111 — "Cash in Operational Cash Desks", the following accounting entry is performed:
(5th paragraph of Paragraph 42 in the edition of Resolution No. 13/12 of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019 (registration number 1602-3, 03.07.2019) — National Database of Legislative Acts, 03.07.2019, No. 10/19/1602-3/3370-3)

Debit
10111 — "Cash in Operational Cash Desks"
(6th paragraph of Paragraph 42 in the edition of Resolution No. 13/12 of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019 (registration number 1602-3, 03.07.2019) — National Database of Legislative Acts, 03.07.2019, No. 10/19/1602-3/3370-3)

Credit
10109 — "Cash in Transit and Other Payment Documents" See previous edition.
(Pursuant to Resolution No. 28/5 of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016 (registration number 1602-1, 21.10.2016), Paragraph 43 lost its force — O'zbekiston Respublikasi Qonun Hujjatlari Majmuasi (Collection of Legislation of the Republic of Uzbekistan), 2016, No. 42, Art. 495) See previous edition. (Pursuant to Resolution No. 28/5 of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016 (registration number 1602-1, 21.10.2016), Paragraph 44 lost its force — O'zbekiston Respublikasi Qonun Hujjatlari Majmuasi (Collection of Legislation of the Republic of Uzbekistan), 2016, No. 42, Art. 495) See previous edition. (Pursuant to Resolution No. 28/5 of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016 (registration number 1602-1, 21.10.2016), Paragraph 45 lost its force — O'zbekiston Respublikasi Qonun Hujjatlari Majmuasi (Collection of Legislation of the Republic of Uzbekistan), 2016, No. 42, Art. 495) See previous edition. (Pursuant to Resolution No. 28/5 of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016 (registration number 1602-1, 21.10.2016), Paragraph 46 lost its force — O'zbekiston Respublikasi Qonun Hujjatlari Majmuasi (Collection of Legislation of the Republic of Uzbekistan), 2016, No. 42, Art. 495)

47. The bank is allowed to spend the seed money credited to the account of the bank operational cash desk and the amount of cash received from customers during the day. At the end of the business day, the remaining balance must be fully closed to account 10101 — "Cash in Circulating Cash Desks" via the following accounting entry:
    (First paragraph of Paragraph 47 in the edition of Resolution No. 28/5 of the Board of the Central Bank of the Republic of Uzbekistan dated September 17, 2016 (registration number 1602-1, 21.10.2016) — O'zbekiston Respublikasi Qonun Hujjatlari Majmuasi (Collection of Legislation of the Republic of Uzbekistan), 2016, No. 42, Art. 495)

Debit
10109 — "Cash in Transit and Other Payment Documents"

Credit
10111 — "Cash in Operational Cash Desks"
(3rd paragraph of Paragraph 47 in the edition of Resolution No. 13/12 of the Board of the Central Bank of the Republic of Uzbekistan dated June 8, 2019 (registration number 1602-3, 03.07.2019) — National Database of Legislative Acts, 03.07.2019, No. 10/19/1602-3/3370-3)

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

Debit
10101 — "Cash in Circulating Cash Desks" or 29896 — "Other Liabilities"

Credit
10109 — "Cash in Transit and Other Payment Documents".
(Paragraph 48 in the edition of Resolution No. 26/2 of the Board of the Central Bank of the Republic of Uzbekistan dated September 23, 2017 (registration number 1602-2 23.10.2017) — National Database of Legislative Acts, 23.10.2017, No. 10/17/1602-2/0166-3)

VIII. Accounting for Acceptance of Excess Cash in Circulating Cash Desks of Commercial Banks by the Cash and Cash Management Departments (HKCM) of the Regional Main Departments of the Central Bank

49. When commercial banks send excess cash from their cash reserves to the HKCMs of the Main Departments of the Central Bank, the following accounting entry is performed:

Debit
10109 — "Cash in Transit and Other Payment Documents"

Credit
10101 — "Cash in Circulating Cash Desks"

50. When the HKCMs of the Main Departments of the Central Bank credit cash received from commercial banks to their circulating cash desk, the following accounting entry is performed:

Debit
10101 — "Cash in Circulating Cash Desks"

Credit
21314 — "Funds to be Paid for Cash Submitted by Resident Banks"

After crediting cash to the circulating cash desk, the HKCMs of the Main Departments of the Central Bank must immediately send a confirmation to the commercial bank via software that the cash has been accepted.

51. When funds are transferred to commercial banks for cash credited to the circulating cash desk of the Main Departments' HKCMs, the following final accounting entry is performed:

Debit
21314 — "Funds to be Paid for Cash Submitted by Resident Banks"

Credit
10311 — "Funds to be Received for Cash Submitted to the Central Bank" (via account 16103 — "Funds to be Received for Settlements of the Central Bank / Branch / Agencies, Inter-branch and Inter-bank Settlements")

52. Upon receipt of the confirmation from the HKCMs of the Main Departments of the Central Bank for cash submitted to commercial banks, they must perform the following accounting entry:

Debit
10311 — "Funds to be Received for Cash Submitted to the Central Bank"

Credit
10109 — "Cash in Transit and Other Payment Documents"

53. When funds arrive from the HKCMs of the Main Departments of the Central Bank for cash submitted to the commercial bank, the following final accounting entry is performed via software:

Debit
21314 — "Funds to be Paid for Cash Submitted by Resident Banks" (account 16103 — "Funds to be Received for Settlements from the Head Bank/Branches for Inter-branch and Inter-bank Settlements")

Credit
10311 — "Funds to be Received for Cash Submitted to the Central Bank" (Compilation of Legislative Acts of the Republic of Uzbekistan, 2006, No. 30, Art. 299; 2016, No. 42, Art. 495; National Database of Legislative Acts, 23.10.2017, No. 10/17/1602-2/0166-3, 03.07.2019, No. 10/19/1602-3/3370-3; , 28.07.2021, No. 10/21/3313/0724-3)