Rules of Accounting for Credit Organizations - Chart of Accounts

«Registered»
Ministry of Justice
Republic of Tajikistan
No. 587 dated September 1, 2010
«Approved»
Resolution of the Board
National Bank of Tajikistan
No. 181 dated June 30, 2010
«Registered» amendment and addition in the Ministry of Justice Republic of Tajikistan No. 587 "a" dated May 31, 2011 «Approved» amendment and addition Resolution of the Board National Bank of Tajikistan No. 53 dated March 31, 2011 «Registered» amendment and addition Ministry of Justice Republic of Tajikistan No. 587 "b" dated February 14, 2012. «Approved» amendment and addition Resolution of the Board National Bank of Tajikistan No. 36 dated February 10, 2012. "Registered" Ministry of Justice Republic of Tajikistan No. 587 "c" dated December 11, 2017 "Approved" amendment and addition Resolution of the Board National Bank of Tajikistan No. 149 dated November 8, 2017 Rules of Accounting for Credit Organizations CHART OF ACCOUNTS Account Number Account Name 10000 ASSETS 10100 CASH AND OTHER CASH DOCUMENTS 10101 Cash - national currency - this account represents the total amount of cash in the bank vault in the form of monetary banknotes and coins of the national currency, including currency, held by the cashier. This account is debited upon actual receipt of cash and credited upon actual payment of cash. a. Cash includes banknotes and coins, as well as checks and other cash documents that are received by the bank during a certain clearing time. b. Cash is stored with the cashier and in the bank vault. 10103 In ATMs - national currency - this account reflects monetary cash located in bank automats in national currency. 10105 Cash - foreign currency - This account represents the total amount of cash in the bank vault in the form of foreign currency banknotes and coins, including currency held by the cashier. This account is debited upon actual receipt of cash and credited upon actual payment of cash. a. Cash includes banknotes and coins, as well as checks and other cash documents that are received by the bank during a certain clearing time. b. Cash is stored with the cashier and in the bank vault. 10107 In ATMs - foreign currency - this account reflects monetary cash located in ATMs in foreign currency. 10109 Checks and other cash documents - This account represents the total amount of checks and other cash documents received after the expiration of a certain clearing time within the limits of a regular banking day, according to existing rules. This account includes: · checks drawn on other organizations, · checks signed by the manager/cashier/treasurer, which were issued by the bank, and all checks and other cash documents presented for clearing, acceptance, or settlement on the next banking day. This account does not include: · checks in foreign currency, · checks with an incorrect date indication, · out-of-town checks not collectible through available clearing channels, · documents returned from clearing, cash documents not in the process of collection, · traveler's checks. 10111 Money in transit - national currency - this account represents cash and other cash documents in national currency, which are in transit from one branch to another branch
of the same organization, or another organization. 10115 Money in transit - foreign currency - this account represents cash and other cash documents of foreign currency, located in transit from one branch to another branch of the same organization, or another organization. 10117 Cash in other structural units - national currency - this account represents the balance of cash in national currency located in structural units, including: banking service centers, money transfer points, exchange points and others. 10119 Cash in other structural units - foreign currency - this account represents the balance of cash in foreign currency located in structural units, including: banking service centers, money transfer points, exchange points and others. 10121 Traveler's checks - this is a payment instrument purchased by the bank from international financial organizations used mainly in international tourism, which is purchased by individuals and legal entities from the organization and can be exchanged for cash in any institution after verifying the signature of the user. 10131 Gold in bars - this account reflects the value of gold bars (recorded in ounces) acquired for commercial purposes. 10300 TO BE RECEIVED FROM THE NATIONAL BANK OF TAJIKISTAN 10301 Correspondent account in NBT - national currency - on this account is reflected the balance of the current account of claims of the organization for mutual settlements in national currency, which is maintained in NBT as a clearing account. 10305 Correspondent account in NBT - foreign currency - on this account is reflected the balance of the current account of claims of the organization for mutual settlements in foreign currency, which is maintained in NBT as a clearing account. 10309 Mandatory reserves in NBT – national currency - this account represents the balance of the reserve account in national currency, which is maintained in NBT. 10311 Mandatory reserves in NBT - foreign currency - this account represents the balance of the reserve account in foreign currency, which is maintained in NBT. 10315 Other accounts in national currency – this account reflects balances of accounts to be received from the National Bank of Tajikistan in national currency, which are not reflected in accounts of this group. 10317 Other accounts in foreign currency - this account reflects balances of accounts to be received from the National Bank of Tajikistan in foreign currency, which are not reflected in accounts of this group. 10500 CORRESPONDENT ACCOUNTS FOR PAYMENT

10501 Correspondent accounts of banks in Tajikistan - national currency – this account reflects the balances of correspondent/current accounts of banks operating in the territory of the Republic of Tajikistan in national currency. 10505 Correspondent accounts of banks in Tajikistan - foreign currency – this account reflects the balances of correspondent/current accounts of banks operating in the territory of the Republic of Tajikistan in foreign currency. 10507 Correspondent accounts of banks abroad - national currency – this account reflects the balances of correspondent/current accounts of banks operating outside the territory of the Republic of Tajikistan in national currency. 10509 Correspondent accounts of banks abroad - foreign currency – this account reflects the balances of correspondent/current accounts of banks operating outside the territory of the Republic of Tajikistan in foreign currency. 10510 TIME DEPOSITS 10511 Time deposits of banks in Tajikistan - national currency – this account reflects the balances of free funds in national currency, which the organization with certain conditions places for a certain period in organizations of the Republic of Tajikistan (except for interbank loans and correspondent/current accounts). 10513 Time deposits of banks in Tajikistan - foreign currency - this account reflects the balances of free funds in foreign currency, which the organization with certain conditions places for a certain period in organizations of the Republic of Tajikistan (except for interbank loans and correspondent/current accounts). 10515 Time deposits of banks abroad - national currency - this account reflects the balances of free funds in national currency, which the organization with certain conditions places for a certain period in banks outside the Republic of Tajikistan (except for interbank loans and correspondent/current accounts) 10517 Time deposits of banks abroad - foreign currency

• this account reflects the balances of free funds in
  foreign currency, which the organization with certain conditions places for a certain period in banks outside the Republic of Tajikistan (except for interbank loans and correspondent/current accounts). 10518 TIME DEPOSITS OF NON-BANK CREDIT ORGANIZATIONS 10519 Time deposits of non-bank credit organizations in

Tajikistan - national currency - this account reflects the balances of free funds in national currency, which the organization with certain conditions places for a certain period in non-bank credit organizations and microfinance organizations of the Republic of Tajikistan (except for interbank loans and correspondent/current accounts). 10521 Time deposits of non-bank credit organizations in Tajikistan - foreign currency - this account reflects balances of free funds in foreign currency, which the organization with certain conditions places for a certain period in non-bank credit organizations and microfinance organizations of the Republic of Tajikistan (except for interbank loans and correspondent/current accounts). 10530 INTERBANK LOANS TO BE RECEIVED 10531 Interbank loans of banks in Tajikistan – national currency - this account represents the balance of loans in national currency, issued to local organizations. Interbank loans differ from time deposits by a specific purpose. 10533 Interbank loans of banks in Tajikistan – foreign currency - this account represents the balance of loans in foreign currency, issued to local organizations. Interbank loans differ from time deposits by a specific purpose. 10535 Interbank loans of banks abroad – national currency - This account represents the balance of loans in national currency, issued to banks located outside Tajikistan. Interbank loans differ from time deposits by a specific purpose. 10537 Interbank loans of banks abroad – foreign currency

• This account represents the balance of loans in foreign currency,
  issued to banks located outside Tajikistan.
  Interbank loans differ from time deposits by a specific purpose. 10539 Interbank loans of non-bank credit organizations in Tajikistan – national currency - this account represents the balance of loans in national currency, issued to non-bank credit organizations and microfinance organizations of Tajikistan. Interbank loans differ from time deposits by a specific purpose. 10541 Interbank loans of non-bank credit organizations in Tajikistan – foreign currency - this account represents

the balance of loans in foreign currency, issued to non-bank credit organizations and microfinance organizations of Tajikistan. Interbank loans differ from time deposits by a specific purpose. 10543 Interbank loans of non-bank credit organizations abroad – national currency - this account reflects balances of loans of non-bank credit organizations abroad, issued in national currency. 10545 Interbank loans of non-bank credit organizations abroad – foreign currency - this account reflects balances of loans of non-bank credit organizations abroad, issued in foreign currency. 10550 SUBORDINATED LOANS A loan that in case of liquidation an unsecured creditor may collect only after the claims of secured creditors are satisfied. A subordinated loan is a loan meeting the following conditions: a) provided to the borrower only in monetary form for a term of not less than 5 years; b) interest on the loan does not exceed the size of the average market lending rate in the banking system of the republic (as of the date of adoption of the Resolution of the National Bank of Tajikistan on the inclusion of part of the subordinated debt in the additional capital of the credit organization); c) in the event of liquidation of the credit organization-borrower, the creditor's claims on the provided loan are satisfied only after full satisfaction of the claims of other creditors and before the return of the amount of ordinary shares. 10551 Subordinated loans of banks in Tajikistan – national currency – this account reflects the balances of subordinated loans to be received from organizations of the Republic of Tajikistan in national currency. 10553 Subordinated loans of banks in Tajikistan – foreign currency – this account reflects the balances of subordinated loans to be received from organizations of the Republic of Tajikistan in foreign currency. 10555 Subordinated loans of banks abroad – national currency – this account reflects the balances of subordinated loans to be received from banks outside the Republic of Tajikistan in national currency. 10557 Subordinated loans of banks abroad – foreign currency – this account reflects the balances of subordinated loans to be received from banks outside the Republic of Tajikistan in foreign currency.

10559 Subordinated loans of non-bank credit organizations in Tajikistan – national currency – this account reflects the balances of subordinated loans to be received from non-bank credit organizations and microfinance organizations of the Republic of Tajikistan in national currency. 10561 Subordinated loans of non-bank credit organizations in Tajikistan – foreign currency – this account reflects the balances of subordinated loans to be received from non-bank credit organizations and microfinance organizations of the Republic of Tajikistan in foreign currency. 10570 LOANS TO BE RECEIVED BASED ON REPO This is a short-term lending operation, the collateral for which is liquid securities (or other financial assets). In case of non-repayment of this amount (interbank funds) within the term established by the REPO agreement, the organization that did not return the funds must give back blocked securities equivalent to the amount of the principal debt and interest. This operation is necessary for maintaining the liquidity of the organization. 10571 Loans based on REPO – national currency – this account reflects the balances of interbank funds in national currency, issued by the organization based on an agreement on purchase and subsequent resale of securities with the condition of reverse resale of securities on a set date and under certain conditions. 10573 Loans based on REPO – foreign currency – this account reflects the balances of interbank funds in foreign currency issued by the organization based on an agreement on purchase and subsequent resale of securities with the condition of reverse resale of securities on a set date and under certain conditions. 10590 TO BE RECEIVED FROM NON-BANK CREDIT ORGANIZATIONS 10591 From non-bank credit organizations in Tajikistan – national currency – this account reflects the balances on the account to be received from non-bank credit and microfinance organizations, their current account and loans issued by the organization to non-bank credit and microfinance organizations of the Republic of Tajikistan in national currency. 10593 From non-bank credit organizations in Tajikistan – foreign currency – this account reflects the balances on the account to be received from non-bank credit and

microfinance organizations, their current account and loans issued by the organization to non-bank credit and microfinance organizations of the Republic of Tajikistan in foreign currency. 10595 From non-bank credit organizations abroad – national currency – this account reflects the balances on the account to be received from non-bank financial organizations, their current account and loans issued by the organization to non-bank credit organizations abroad in national currency. 10597 From non-bank credit organizations abroad – foreign currency – this account reflects the balances on the account to be received from non-bank financial organizations, their current account and loans issued by the organization to non-bank credit organizations abroad in foreign currency. 10700 LEASING AND OVERDRAFT Leasing is a contract of financial lease, on the basis of which the lessor (landlord) undertakes to acquire ownership of the property specified by the lessee, from a certain seller and transfer it to the lessee for a certain fee for a certain period and on certain conditions for temporary possession and use. In this case, the term of the leasing contract is comparable in duration to the term of full amortization of the subject of leasing or even exceeds it. In this case the lessee assumes all risks associated with the subject of financial lease. Overdraft is a special form of short-term credit implemented on the basis of an agreement between the credit organization and the client, according to which the organization makes payments from the client's account in the absence of funds on it, or for an amount exceeding the balance on his settlement (current) account. 10701 Financial lease (leasing) – national currency – on this account are reflected balances of non-overdue loans in the form of financial lease in national currency. 10703 Financial lease (leasing) – foreign currency – on this account are reflected balances of non-overdue loans in the form of financial lease in foreign currency. 10705 Overdue financial lease (leasing) - national currency - this account reflects balances of overdue loans in the form of financial lease in national currency. 10707 Overdue financial lease (leasing) - foreign currency – this account reflects balances of overdue loans in the form of financial lease in foreign currency. 10709 Financial lease (leasing) in the process of litigation -

national currency – this account reflects balances of loans in the form of financial lease located in the process of litigation in national currency. 10711 Financial lease (leasing) in the process of litigation - foreign currency - this account reflects balances of loans in the form of financial lease located in the process of litigation in foreign currency. 10713 Restructured financial lease (leasing) - national currency – this account reflects balances of loans in the form of financial lease for classified restructured loans in national currency. 10715 Restructured financial lease (leasing) - foreign currency – this account reflects balances of loans in the form of financial lease for classified restructured loans in foreign currency. 10717 Restructured overdue financial lease (leasing)

• national currency - this account reflects balances of
  loans in the form of financial lease for classified revised and overdue loans in national currency. 10719 Restructured overdue financial lease (leasing)
• foreign currency - this account reflects balances of
  loans in the form of financial lease for classified revised and overdue loans in foreign currency. 10721 Restructured financial lease (leasing) in the process of litigation - national currency - this account reflects balances of loans in the form of financial lease for classified revised loans in the process of litigation in national currency. 10723 Restructured financial lease (leasing) in the process of litigation - foreign currency - this account reflects balances of loans in the form of financial lease for classified revised loans in the process of litigation in foreign currency. 10737 Special fund for financial lease (leasing) – national currency – this account reflects the balances of funds for classified leasing in national currency. This account is a contra account, which reduces the corresponding leasing account in the balance sheet. Special fund is created in national currency. 10739 Special fund for financial lease (leasing) – foreign currency – this account reflects the balances of funds for classified leasing in foreign

currency. This account is a contra account, which reduces the corresponding leasing account in the balance sheet. Special fund is created in national currency. 10741 Overdraft of commercial enterprises – national currency – this account reflects overdrafts expressed in national currency issued to legal entities organized in the form of a public joint stock company, closed type, limited liability company, joint and private enterprises. 10743 Overdraft of commercial enterprises – foreign currency – on this account are reflected overdrafts expressed in foreign currency issued to legal entities organized in the form of a public joint stock company, closed type, limited liability company, joint and private enterprises. 10745 Overdraft of agricultural enterprises – national currency – this account reflects overdrafts expressed in national currency issued to agricultural enterprises. 10747 Overdraft of agricultural enterprises – foreign currency - this account reflects overdrafts expressed in foreign currency issued to agricultural enterprises. 10749 Overdraft of state enterprises – national currency - this account reflects overdrafts expressed in national currency issued to enterprises located in state ownership or under state control. 10751 Overdraft of state enterprises – foreign currency - this account reflects overdrafts expressed in foreign currency issued to enterprises located in state ownership or under state control. 10752 Overdraft of entrepreneurs – national currency - on this account are reflected balances of overdrafts expressed in national currency, issued to entrepreneurs. 10753 Overdraft of individuals – national currency - on this account are reflected overdrafts expressed in foreign currency issued to individuals. 10754 Overdraft of entrepreneurs – foreign currency - on this account are reflected balances of overdrafts expressed in foreign currency, issued to entrepreneurs. 10755 Overdraft of individuals – foreign currency - on this account are reflected overdrafts expressed in foreign currency issued to individuals. 10757 Overdraft others – national currency - this account

reflects overdrafts expressed in national currency, which are not reflected in the accounts of this group. 10759 Overdraft others – foreign currency - this account reflects overdrafts in foreign currency, which are not reflected in the accounts of this group. 10761 Overdue overdraft of commercial enterprises – national currency - this account reflects the balances of overdue overdrafts expressed in national currency issued to legal entities organized in the form of a public joint stock company, closed type, limited liability company, joint and private enterprises. 10763 Overdue overdraft of commercial enterprises – foreign currency - this account reflects the balances of overdue overdrafts expressed in foreign currency issued to legal entities organized in the form of a public joint stock company, closed type, limited liability company, joint and private enterprises. 10765 Overdue overdraft of agricultural enterprises – national currency - this account reflects the balances of overdue overdrafts expressed in national currency issued to agricultural enterprises. 10767 Overdue overdraft of agricultural enterprises – foreign currency - this account reflects the balances of overdue overdrafts expressed in foreign currency issued to agricultural enterprises. 10769 Overdue overdraft of state enterprises – national currency - this account reflects the balances