It is registered
Ministry of Justice
Republic of Uzbekistan
On August 13, 2004 No. 773-17
of July 17, 2004 No. 15/3
About modification and amendments in "The chart of accounts of financial accounting in commercial banks of the Republic of Uzbekistan"
1. Make changes and additions to the "Chart of accounts of financial accounting in commercial banks of the Republic of Uzbekistan" approved by the resolution of Board of the Central bank of the Republic of Uzbekistan of May 22, 1999 No. 10/4 (reg. No. 773 of July 13, 1999), having approved its new edition according to appendix.
2. This resolution becomes effective after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan.
3. To impose control of execution of this resolution on the First Deputy Chairman of the Central bank M. Zhumagaldiyev.
Chairman of the board of the Central bank
F.Mullazhanov
Approved by the Resolution of Board of the Central bank of the Republic of Uzbekistan of July 17, 2004 No. 15/3
The chart of accounts of financial accounting in commercial banks is developed on the basis of the Civil Code of the Republic of Uzbekistan, the laws "About Financial Accounting", "About the Central Bank of the Republic of Uzbekistan", "About Banks and Banking Activity", and also according to International accounting standards and determines methodological bases of single approach to the organization and conducting financial accounting in commercial banks of the Republic of Uzbekistan. Financial accounting is kept by commercial banks continuously from the moment of their registration, before reorganization or liquidation according to the procedure, established by the legislation of the Republic of Uzbekistan.
Commercial banks in case of banking operations and their reflection in financial accounting shall be guided strictly by the current legislation and regulations of the Central bank.
This chart of accounts forms basis for reflection of banking activities in financial accounting.
The chart of accounts represents the list of accounts of the General ledger which shall be applied during the accounting, the analysis, group and creation of reports on banking activities.
During the implementing of adjustment of mistakes and changes in accounting policy, it is allowed to do corrective postings on the debit and the credit of accounts even if it is not provided in the description of accounts.
The chart of accounts of commercial banks is based on multi-currency system of financial accounting and allows to reflect accounting of foreign currency transactions in all accounts where foreign currency transactions can be considered in accordance with the established procedure. On each currency separate Ledgers - for conducting synthetic accounting and Subsidiary ledgers - for conducting analytics open. The result of the amounts in Subsidiary ledgers shall correspond to total sums on the corresponding balance sheet accounts in Ledgers on each currency. Each transaction performed by bank shall be registered in the Main and Auxiliary books on the corresponding currency. On reporting date total sums of Ledgers on foreign currencies are transferred in national currency and the consolidated balance of bank on all committed transactions for the accounting period is constituted.
The system of coding of accounts is developed so that:
* facilitate placement of accounts in the Main and Auxiliary books;
* promote systematic group and account classification;
* facilitate automation of accounting processes;
* accelerate record of transactions.
The system of coding of balance sheet accounts in the Ledger is accepted five-digit according to the following scheme:
With |
MM |
SS |
With |
Account category (undressed): |
1 |
Asset |
2 |
Obligations |
3 |
Capital |
4 |
Income |
5 |
Expenses |
9 |
Unforeseen obstoyalstvo |
MM |
Key accounts under account categories (the first procedure) |
SS |
Sub-accounts under key accounts (the second procedure) |
In digital coding the next moments are pledged:
for the summing-up accounts of MM and/or SS have zero value (for example, 10000 - "Assets", 10100 - "Cash and other payment documents", etc.);
in the Section "Assets" for sub-accounts under the heading "Reserve of Possible Losses..." SS value 99 is accepted;
In the Subsidiary ledger personal accounts are coded according to the following scheme:
* The table is not provided
Besides in Subsidiary ledgers the additional data providing availability of the detailed information necessary for the Central bank, managements of commercial banks and also for management of commercial banks for the purpose of management of transactions are entered.
In the chart of accounts for each account it is unambiguously determined whether it is active or passive, except for some accounts on which the active and passive remaining balance is allowed. Balance sheet accounts of Sections - "Assets", "Expenses" and "Contingencies" belong to active accounts, balance sheet accounts of Sections - "Obligations", "Capital" and "Income" belong to passive accounts.
For the purpose of reflection of real asset cost the Section "Assets" includes contra asset accounts, for reflection of actual cost of obligations the Section "Obligations" includes counter-passive accounts.
The Section "Accounts of Contingencies" includes contra asset accounts which allow to reflect transactions on these accounts by method of double record and provide additional control of correctness of the performed operations.
Except for some accounts, "Assets" are classified according to liquidity, "Obligation" - by the principle of urgency.
In this chart of accounts for each balance sheet account of the second procedure purpose of the account what transactions are reflected on the debit and on the account credit, and also analytics is described. For more detailed analytics in banks in addition to personal accounts additional registers and registers can be conducted.
For the Sections "Income" and "Expenses" analytics are not specified as accounts are intra bank and commercial banks determine how to keep analytics on these accounts, proceeding from domestic accounting policy and requirements of the Central bank.
Name code
10000 ASSET
10100 Cash and other payment documents
10101 - Cash in turnover cash desk
10102 - Reserve of cash
10103 - Cash in exchange points
10105 - Checks and other payment documents
10107 - Cash in ATMs
10109 - Cash liquidity and other payment documents in transit
10111 - Cash in operational cash desks
10113 - Cash in special cash desks on issue of pensions, social benefits, compensation and other payments
10196 - Reserves of the cash received from the Central bank for purchase of foreign currency and the secured foreign currencies at physical persons
10198 - Reserves of the cash which is handed over in the Central bank
10300 To obtaining from the Central Bank of the Republic of Uzbekistan (CBRU)
10301 - To obtaining from correspondent account in TsBRU - Nostro
10305 - To obtaining from correspondent account of TsBRU - On the alert, the overdraft
10307 - To obtaining from TsBRU - Cash
10309 - To obtaining from the account of required reserves in TsBRU
10311 - To obtaining from TsBRU - the Handed-over cash liquidity
10397 - To obtaining from TsBRU - Deposits
10500 To obtaining from other banks
10501 - To obtaining from correspondent accounts in other bankakhnostro
10505 - To obtaining from correspondent accounts of others bankovvostro, the overdraft
10507 - To obtaining from other banks - Cash
10511 - To obtaining from other banks on the issued cash from plastic cards of physical persons
10513 - To obtaining from other banks on effected payments from plastic cards
10597 - To obtaining from other banks - Deposits
10599 - Reserve of possible losses - To obtaining from other banks (counter-active)
10700 Securities for purchase and sale
10701 - State treasurer bills of exchange
10705 - Government bonds
10709 - Bonds and other debt securities TsBRU
10711 - Debt securities of the companies
10715 - Eurobonds
10719 - Equity securities of the companies
10723 - Bonds and other debt securities of commercial banks
10725 - Equity securities of commercial banks
10779 - Other securities
10791 - Discount on securities for purchase and sale (counteractive)
10793 - Premium to securities for purchase and sale
10795 - Change of fair value of securities for purchase and sale
10799 - Reserve of possible losses - Securities for purchase and sale (counter-active)
10800 Investments into securities, available for sale
10801 - State treasurer bills of exchange
10805 - Government bonds
10809 - Bonds and other debt securities TsBRU
10813 - Debt securities of the companies
10817 - Eurobonds
10821 - Equity securities of the companies
10823 - Bonds and other debt securities of commercial banks
10825 - Equity securities of commercial banks
10879 - Other securities
10889 - Costs on acquisition of debt securities, available for sale
10891 - Discount on investments into securities, available for sale (counter-active)
10893 - Award on investments into securities, available for sale
10895 - Change of fair value of investments into securities, available for sale
10899 - Reserve of possible losses - Investments into securities, available for sale (counter-active)
10900 Precious metals, stones and coins for purchase and sale
10901 - Precious metals
10905 - Gemstones
10909 - Precious coins
10999 - Reserve of possible losses - Precious metals, stones and coins for purchase and sale (counter-active)
11100 The purchased receivables - Factoring
11101 - The purchased receivables - Factoring
11103 - Overdue purchased debit zadolzhennostifaktoring
11105 - The purchased receivables in the course of legal proceedings - Factoring
11195 - Discount on purchased debit zadolzhennostyamfaktoring (counter-active)
11199 - Reserve of possible losses on the purchased receivables - Factoring (counter-active)
11300 The purchased bills
11301 - The purchased bills for export - Net
11305 - The purchased bills for export - Documentary
11309 - The purchased local bills - Net
11311 - The purchased local bills - Documentary
11315 - The purchased overdue bills
11319 - The purchased bills which are in process of legal proceedings
11395 - Discounts on the purchased bills (counter-active)
11399 - Reserve of possible losses - the Purchased bills (counteractive)
11500 Obligations of clients according to bills of exchange under the letter of credit and/or trust documents
11501 - Obligations of clients - Bills of exchange for import
11505 - Obligations of clients - Bills of exchange for import under trust documents
11509 - Obligations of clients - Local bills of exchange under trust documents
11511 - Overdue bills for import and acceptances
11515 - Overdue local bills and acceptances
11519 - Bills of exchange for import in the course of legal proceedings
11521 - Local bills of exchange in the course of legal proceedings
11599 - Reserve of possible losses - Bills of exchange for import and local bills of exchange (counter-active)
11700 Obligations of clients according to outstanding acceptances of bank
11701 - Obligations of clients according to acceptances - Local
11705 - Obligations of clients according to acceptances - Foreign
11800 The securities purchased according to repo transactions
11801 - The securities purchased according to repo transactions at TsBRU
11803 - The securities purchased according to repo transactions at other banks
11805 - The securities purchased according to repo transactions at the government
11807 - The securities purchased according to repo transactions at physical persons
11809 - The securities purchased according to repo transactions at individual entrepreneurs
11811 - The securities purchased according to repo transactions at the state companies, the organizations and organizations
11813 - The securities purchased according to repo transactions at the companies with participation of the foreign capital
11815 - The securities purchased according to repo transactions at private enterprises, economic partnerships and societies
11897 - The securities purchased according to repo transactions at other borrowers
11899 - Reserve of possible losses - the securities Purchased according to repo transactions (counter-active)
11900 The short-term loans granted to TsBRU
11901 - The short-term loans granted to TsBRU
12100 The short-term loans granted to other banks
12101 - The short-term loans granted to other banks
12105 - The overdue loans granted to other banks
12109 - The reviewed short-term loans granted to other banks
12199 - Reserve of possible losses - the Short-term loans granted to other banks (counter-active)
12300 The short-term loans granted to the government
12301 - The short-term loans granted to the government
12305 - The overdue loans granted to the government
12309 - The reviewed short-term loans granted to the government
12399 - Reserve of possible losses - the Short-term loans granted to the government (counter-active)
12400 The short-term loans granted to state-financed organizations
12401 - The short-term loans granted to state-financed organizations
12405 - The overdue loans granted to state-financed organizations
12409 - The reviewed short-term loans granted to state-financed organizations
12499 - Reserve of possible losses - the Short-term loans granted to state-financed organizations
12500 The short-term loans granted to physical persons
12501 - The short-term loans granted to physical persons
12502 - The short-term loans granted to lower-income strata
12503 - The short-term loans granted to physical persons according to plastic cards
12504 - The short-term mortgage loans granted to physical persons for acquisition of housing according to state programs
12505 - The overdue loans granted to physical persons
12509 - The reviewed short-term loans granted to physical persons
12521 The short-term loans granted to physical persons according to special programs
12599 - Reserve of possible losses - the Short-term loans granted to physical persons (counter-active)
12600 The short-term loans granted to individual entrepreneurs
12601 - The short-term loans granted to individual entrepreneurs
12605 - The overdue loans granted to individual entrepreneurs
12609 - The reviewed short-term loans granted to individual entrepreneurs
12621 The short-term loans granted to individual entrepreneurs according to special programs
12699 - Reserve of possible losses - the Short-term loans granted to individual entrepreneurs (counter-active)
12700 The short-term loans granted to the state companies, the organizations and organizations
12701 - The short-term loans granted to the state companies, the organizations and organizations
12704 - The short-term loans granted to the state companies, the organizations and organizations for import of fuel raw materials
12705 - The overdue loans granted to the state companies, the organizations and organizations
12709 - The reviewed short-term loans granted to the state companies, the organizations and organizations
12799 - Reserve of possible losses - the Short-term loans granted to the state companies, the organizations and organizations (counter-active)
12800 - The short-term loans granted with assistance of the State fund of support of development of business activity
12801 - The short-term loans granted to physical persons with assistance of the State fund of support of development of business activity
12802 - The short-term loans granted to subjects of entrepreneurship - to individual entrepreneurs without formation of legal entity, with assistance of the State fund of support of development of business activity
12803 - The short-term loans granted to subjects of entrepreneurship - to legal entities with assistance of the State fund of support of development of business activity
12805 - The overdue loans granted with assistance of the State fund of support of development of business activity
12809 - The reviewed short-term loans granted with assistance of the State fund of support of development of business activity
12899 - Reserve of possible losses - the Short-term loans granted with assistance of the state Fund of support of development of business activity (counter-active)
12900 The short-term loans granted to the companies with participation of the foreign capital
12901 - The short-term loans granted to the companies with participation of the foreign capital
12904 - The short-term loans granted to the companies with participation of the foreign capital for import of fuel raw materials
12905 - The overdue loans granted to the companies with participation of the foreign capital
12909 - The reviewed short-term loans granted to the companies with participation of the foreign capital
12921 The short-term loans granted to the companies with participation of the foreign capital for special programs
12999 - Reserve of possible losses - the Short-term loans granted to the companies with participation of the foreign capital (counteractive)
13000 The short-term loans granted to non-state non-profit organizations
13001 - The short-term loans granted to non-state non-profit organizations
13005 - The overdue loans granted to non-state non-profit organizations
13009 - The reviewed short-term loans granted to non-state non-profit organizations
13099 - Reserve of possible losses - the Short-term loans granted to non-state non-profit organizations (counteractive)
13100 The short-term loans granted to private enterprises, economic partnerships and societies
13101 - The short-term loans granted to private enterprises, economic partnerships and societies
13104 - The short-term loans granted to private enterprises, economic partnerships and societies for import of fuel raw materials
13105 - The overdue loans granted to private enterprises to economic partnerships and societies
13109 - The reviewed short-term loans granted to private enterprises, economic partnerships and societies
13121 The short-term loans granted to private enterprises, economic partnerships and societies according to special programs
13199 - Reserve of possible losses - the Short-term loans granted to private enterprises, economic partnerships and societies (counter-active)
13200 The short-term loans granted to non-bank financial institutions
13201 - The short-term loans granted to non-bank financial institutions
13205 - The overdue loans granted to non-bank financial institutions
13209 - The reviewed short-term loans granted to non-bank financial institutions
13299 - Reserve of possible losses - the Short-term loans granted to non-bank financial institutions (counter-active)
13300 - The short-term loans granted for production of the agricultural products which are purchased for the state needs
13301 - The short-term loans granted for production of the grain which is purchased for the state needs
13305 - The overdue loans granted for production of the agricultural products which are purchased for the state needs
13309 - The reviewed short-term loans granted for production of the grain which is purchased for the state needs
13399 - Reserve of possible losses - the Short-term loans granted for production of the agricultural products which are purchased for the state needs (counter-active)
14300 - The long-term loans granted for production of the agricultural products which are purchased for the state needs
14301 - The long-term loans granted for production of the cotton raw which is purchased for the state needs
14305 - The reviewed long-term loans granted for production of the cotton raw which is purchased for the state needs
14399 - Reserve of possible losses - the Long-term loans granted for production of the agricultural products which are purchased for the state needs (counter-active)
14400 - The long-term loans granted with assistance of the State fund of support of development of business activity
14401 - The long-term loans granted to physical persons with assistance of the State fund of support of development of business activity
14402 - The long-term loans granted to subjects of entrepreneurship - to individual entrepreneurs without formation of legal entity, with assistance of the State fund of support of development of business activity
14403 - The long-term loans granted to subjects of entrepreneurship - to legal entities with assistance of the State fund of support of development of business activity
14405 - The reviewed long-term loans granted with assistance of the State fund of support of development of business activity
14499 - Reserve of possible losses - the Long-term loans granted with assistance of the state Fund of support of development of business activity (counter-active)
14500 The long-term loans granted to other banks
14501 - The long-term loans granted to other banks
14505 - The reviewed long-term loans granted to other banks
14599 - Reserve of possible losses - the Long-term loans granted to other banks (counter-active)
14700 The long-term loans granted to the government
14701 - The long-term loans granted to the government
14705 - The reviewed long-term loans granted to the government
14799 - Reserve of possible losses - the Long-term loans granted to the government (counter-active)
14800 The long-term loans granted to state-financed organizations
14801 - The long-term loans granted to state-financed organizations
14809 - The reviewed long-term loans granted to state-financed organizations
14899 - Reserve of possible losses - the Long-term loans granted to state-financed organizations
14900 The long-term loans granted to physical persons
14901 - The long-term loans granted to physical persons
14902 - The long-term loans granted to lower-income strata
14903 - The long-term mortgage loans granted to physical persons for acquisition of housing according to state programs
14905 - The reviewed long-term loans granted to physical persons
14913 The long-term loans granted to physical persons according to plastic cards
14921 The long-term loans granted to physical persons according to special programs
14999 - Reserve of possible losses - the Long-term loans granted to physical persons (counter-active)
15000 The long-term loans granted to individual entrepreneurs
15001 - The long-term loans granted to individual entrepreneurs
15005 - The reviewed long-term loans granted to individual entrepreneurs
15021 The long-term loans granted to individual entrepreneurs according to special programs
15099 - Reserve of possible losses - the Long-term loans granted to individual entrepreneurs (counter-active)
15100 The long-term loans granted to the state companies, the organizations and organizations
15101 - The long-term loans granted to the state companies, the organizations and organizations
15104 - The long-term loans granted to the state companies, the organizations and organizations for import of fuel raw materials
15105 - The reviewed long-term loans granted to the state companies, the organizations and organizations
15199 - Reserve of possible losses - the Long-term loans granted to the state companies, the organizations and organizations (counter-active)
15200 The long-term loans granted to non-state non-profit organizations
15201 - The long-term loans granted to non-state non-profit organizations
15205 - The reviewed long-term loans granted to non-state non-profit organizations
15299 - Reserve of possible losses - the Long-term loans granted to non-state non-profit organizations (counteractive)
15300 The long-term loans granted to the companies with participation of the foreign capital
15301 - The long-term loans granted to the companies with participation of the foreign capital
15304 - The long-term loans granted to the companies with participation of the foreign capital for import of fuel raw materials
15305 - The reviewed long-term loans granted to the companies with participation of the foreign capital
15321 The long-term loans granted to the companies with participation of the foreign capital for special programs
15399 - Reserve of possible losses - the Long-term loans granted to the companies with participation of the foreign capital (counteractive)
15400 The long-term loans granted by non-bank financial institution
15401 - The long-term loans granted to non-bank financial institutions
15405 - The reviewed long-term loans granted to non-bank financial institutions
15499 - Reserve of possible losses - the Long-term loans granted to non-bank financial institutions (counter-active)
15500 The long-term loans granted to private enterprises, economic partnerships and societies
15501 - The long-term loans granted to private enterprises, economic partnerships and societies
15504 - The long-term loans granted to private enterprises, economic partnerships and societies for import of fuel raw materials
15505 - The reviewed long-term loans granted to private enterprises, economic partnerships and societies
15521 The long-term loans granted to private enterprises, economic partnerships and societies according to special programs
15599 - Reserve of possible losses - the Long-term loans granted to private enterprises, economic partnerships and societies (counter-active)
15600 Leasing (Finance lease)
15601 - The leasing provided to other banks
15605 - The leasing provided to individual entrepreneurs
15607 - The leasing provided to the state companies, the organizations and organizations
15609 - The leasing provided to the companies with participation of the foreign capital
15611 - The leasing provided to non-state non-profit organizations
15613 - The leasing provided to private enterprises, economic partnerships and societies
15615 - The leasing provided to non-bank financial institutions
15617 - Overdue leasing
15619 - The reviewed leasing
15699 - Reserve of possible losses - Leasing
15700 The credits and leasing which are in process of legal proceedings
15701 - The loans granted to legal entities, which are in process of legal proceedings
15703 - The loans granted to physical persons, which are in process of legal proceedings
15705 - The leasing which is in process of legal proceedings
15707 - The loans granted to individual entrepreneurs, which are in process of legal proceedings
15799 - Reserve of possible losses - the Credits and leasing which are in process of legal proceedings (counter-active)
15800 Investments into dependent economic societies, joint businesses and affiliated economic societies
15801 - Investments into dependent economic obshchestvafinansovy institutes
15805 - Investments into dependent economic societies - Others
15809 - Investments into joint businesses - Financial institutions
15813 - Investments into joint businesses - Others
15817 - Investments into affiliated economic societies - Financial institutions
15821 - Investments into affiliated economic societies - Others
15827 - Realization of the companies by commercial banks to strategic investors by installments
15899 - Reserve of possible losses - Investments into dependent economic societies, joint businesses and affiliated economic societies
15900 Investments into the debt securities withheld before repayment
15901 - State treasurer bills of exchange
15905 - Government bonds
15909 - Bonds and other debt securities TsBRU
15911 - Eurobonds
15913 - Debt securities of the companies
15923 - Bonds and other debt securities of commercial banks
15979 - Other debt securities
15989 - Costs on acquisition of the debt securities withheld before repayment
15991 - Discount on the securities withheld before repayment (counter-active)
15993 - Premium to the securities withheld before repayment
15999 - Reserve of possible losses - Investments into the debt securities withheld before repayment (counter-active)
16100 To obtaining from Head office / branch
16101 - To obtaining from Head office / branch - Cash
16102 - To obtaining from Head office / branch - Non-cash resources
16103 - To obtaining from Head office / branch by interfilial and interbank calculations
16104 - To obtaining from Head office / filialatovarnomaterialnye values and services
16105 - To obtaining from Head office / branch abroad
16107 - To obtaining from Head office / branch by interfilial and interbank calculations - the Overdraft
16109 - To obtaining from Head office / branch - Float
16111 - To obtaining from Head office / bank branch on the issued cash from plastic cards of physical persons
16113 - To obtaining from Head office / branch on effected payments from plastic cards
16300 The added interest receivable
16301 - The added interest receivable from TsBRU
16303 - The added interest receivable from other banks
16304 - The added interest receivable from Head office / branch
16305 - The added interest receivable on securities for purchase and sale
16307 - The added interest receivable on investments into securities, available for sale
16309 - The added interest receivable on the credits
16311 - The added interest receivable on investments into the debt securities deducted before repayment
16315 - The added interest receivable on the purchased bills
16319 - The added interest receivable according to obligations of clients according to bills of exchange under letters of credit and/or trust documents
16321 - The added interest receivable according to obligations of clients according to outstanding acceptances of bank
16323 - The added interest receivable on leasing
16325 - The added interest receivable, compensated at the expense of subsidies of the State fund of support of development of business activity
16377 - The interest receivable added, but not paid in time for the agreement
16397 - The added interest receivable according to other obligations of clients
16400 The added interest-free income to obtaining
16401 - The added commission charges and service fee to obtaining
16405 - Accrued fines and penalty fee to obtaining
16409 - Imputed income to obtaining on operating lease
16413 - Other added interest-free income to obtaining
16499 - Reserve of possible losses - the added interest-free income to obtaining (counter-active)
16500 Fixed assets
16501 - Earth
16505 - Unfinished construction
16509 - Bank rooms - Buildings and other constructions
16511 - Cumulative depreciation - Buildings and other constructions (counteractive)
16515 - Right to lease and enhancement of leasable object
16519 - Cumulative depreciation - the Right to lease and enhancement of leasable object (counter-active)
16529 - Transport equipment
16531 - Cumulative depreciation - the Transport equipment (counteractive)
16535 - Furniture, devices and equipment
16539 - Cumulative depreciation - Furniture, adaptation and the equipment (counter-active)
16541 - Equipment for implementation of calculations with payment cards
16543 - Cumulative depreciation - the Equipment for implementation of calculations with payment cards (counter-active)
16549 - The fixed assets leased to others on operating lease
16551 - Cumulative depreciation - the Fixed assets leased to others on operating lease (counter-active)
16561 - Fixed assets in warehouse
16563 - Cumulative depreciation - Fixed assets in warehouse (counteractive)
16600 Intangible assets
16601 - Intangible assets
16605 - Accumulated depreciation - Intangible assets (counteractive)
16609 - Intangible assets in the course of installation and development
16617 - Goodwill
16699 - Reserve of possible losses - Intangible assets in the course of installation and development (counter-active)
16700 Other own property of bank
16701 - The pledged property collected on the credits and leasing
16703 - The property of the liquidated bankrupt companies collected on "the credits and leasing";
16705 - Other bank property
16707 - Other bank property sold by installments
16709 - Real estate investments
16713 - Cumulative depreciation - Real estate investments (counteractive)
16799 - Reserve of possible losses - Other own property of bank (counter-active)
16800 - Delayed receivables
16803 The assets of bank sold by installments
16899 Reserve of possible losses - Delayed receivables (counter-active)
16900 Unrealized profit in case of revaluation of derivative tools
16901 - Unrealized profit in case of revaluation - Forward contracts
16905 - Unrealized profit in case of revaluation - Options
16909 - Unrealized profit in case of revaluation - Futures
16913 - Unrealized profit in case of revaluation - Swaps
17100 Purchase and sale of currency and foreign exchange positions
17101 - Accounts of foreign exchange position
17300 Transit accounts
17301 - Transit account
17305 - Transaction in the course of examination
17400 - Transit accounts on means to write-off from plastic cards of clients
17401 - Transit accounts on means to write-off from plastic cards of physical persons on the received cash
17403 - Transit accounts on means to write-off from plastic cards of physical persons in other plastic cards or into accounts of deposits 17405 - Transit accounts on means to write-off from plastic cards on utility payments
17407 - Transit accounts on means to write-off from plastic cards on paid services
17409 - Transit accounts on means to write-off from plastic cards on other payments, stipulated by the legislation
17500 Government accounts
17509 - Government subsidies
17515 - Republican budget - Special expenses
19900 Other assets
19901 - Trivial expenses
19903 - The collected cash revenue and checks
19905 - The returned checks and other payment documents
19907 - Prepaid expenses for services
19908 - Accounts to obtaining - Settlings with bank employees
19909 - Accounts to obtaining - For inventory items
19910 - Funds for calculations from the corporate plastic cards issued to responsibles of bank
19911 - Reserve of possible losses - Accounts to obtaining (counteractive)
19919 - Post and documentary brands
19921 - The invaluable and fast-wearing-out objects and other values in warehouse
19925 - Prepaid expenses
19929 - Other delayed expenses
19931 - Delayed taxes
19933 - Provision on delayed taxes (counter-active)
19934 - Settlings with physical persons on money transfers
19935 - The found shortage in case of recalculation of cash
19939 - Dividends to obtaining
19941 - Means in the closed banks or banks which are in process of liquidation
19945 - Reserve of possible losses - Means in the closed banks or banks which are in process of liquidation (counter-active)
19949 - The refrigerated assets
19983 - Means to obtaining in Uz-to'lov payment service provider
19995 - Other assets in the course of legal proceedings
19997 - Other assets
19999 - Reserve of possible losses - Other assets (counteractive)
20000 Obligations
20200 On-demand deposits
20202 - On-demand deposits of the government on extrabudgetary funds
20203 - On-demand deposits of state-financed organizations of republican subordination on extrabudgetary funds
20204 - On-demand deposits of state-financed organizations of local subordination on extrabudgetary funds
20205 - On-demand deposits of off-budget funds
20206 - On-demand deposits of physical persons
20207 - On-demand deposits of Republican road fund
20208 - On-demand deposits of private enterprises, economic partnerships and societies
20210 - On-demand deposits of the state companies, organizations and organizations
20212 - On-demand deposits of non-state non-profit organizations
20214 - On-demand deposits of the companies with participation of the foreign capital
20216 - On-demand deposits of non-bank financial institutions
20218 - On-demand deposits of individual entrepreneurs
20294 On-demand deposits of nonresidents - legal entities
20296 - On-demand deposits of other clients
20400 Savings deposits
20402 - Savings deposits of the government on extrabudgetary funds
20403 - Savings deposits of state-financed organizations of republican subordination on extrabudgetary funds
20404 - Savings deposits of state-financed organizations of local subordination on extrabudgetary funds
20405 - Savings deposits of off-budget funds
20406 - Savings deposits of physical persons
20408 - Savings deposits of private enterprises, economic partnerships and societies
20410 - Savings deposits of the state companies, organizations and organizations
20412 - Savings deposits of non-state non-profit organizations
20414 - Savings deposits of the companies with participation of the foreign capital
20416 - Savings deposits of non-bank financial institutions
20418 - Savings deposits of individual entrepreneurs
20496 - Savings deposits of other clients
20600 Term deposits
20602 - Term deposits of the government on extrabudgetary funds
20603 - Term deposits of state-financed organizations of republican subordination on extrabudgetary funds
20604 - Term deposits of state-financed organizations of local subordination on extrabudgetary funds
20605 - Term deposits of off-budget funds
20606 - Term deposits of physical persons
20608 - Term deposits of private enterprises, economic partnerships and societies
20610 - Term deposits of the state companies, organizations and organizations
20612 - Term deposits of non-state non-profit organizations
20614 - Term deposits of the companies with participation of the foreign capital
20616 - Term deposits of non-bank financial institutions
20618 - Term deposits of individual entrepreneurs
20696 - Term deposits of other clients
20800 For payment in TsBRU
20802 - For payment on correspondent account of TsBRU - On the alert
20806 - For payment on correspondent account in TsBRU - Nostro, overdraft
20896 - For payment in TsBRU - Deposits
21000 For payment in other banks
21002 - For payment on correspondent accounts of others bankovvostro
21006 - For payment on correspondent accounts in other bankakhnostro, the overdraft
21008 - For payment in other banks - Cash
21010 - For payment in other banks - Deposits
21012 - For payment in other banks on the issued cash from plastic cards of physical persons
21014 - For payment in other banks on effected payments from plastic cards
21200 Managerial (managerial) checks
21202 - Managerial (managerial) checks
21400 Outstanding acceptances of bank
21402 - Outstanding acceptances - Local
21406 - Outstanding acceptances - Foreign
21600 Short-term loans for payment
21602 - Short-term loans for payment in TsBRU
21604 - Short-term loans for payment to Funds under the Ministry of Finance
21605 - Short-term loans for payment to off-budget funds
21606 - Short-term loans for payment in other banks
21610 - Short-term loans for payment to the government
21612 - Short-term loans for payment in TsBRU, for financing of the issued credits to lower-income strata
21613 - Short-term loans for payment in TsBRU, for financing of the issued mortgage loans according to state programs
21614 - Short-term loans for payment in TsBRU, for financing of the issued credits on import of fuel raw materials
21624 - Short-term loans for payment to non-bank financial institutions
21696 - Short-term loans for payment to other creditors
22000 Long-term loans for payment
22002 - Long-term loans for payment in TsBRU
22004 - Long-term loans for payment to Funds under the Ministry of Finance
22005 - Long-term loans for payment to off-budget funds
22006 - Long-term loans for payment in other banks
22010 - Long-term loans for payment to the government
22012 - Long-term loans for payment in TsBRU, for financing of the issued credits to lower-income strata
22013 - Long-term loans for payment in TsBRU, for financing of the issued mortgage loans according to state programs
22014 - Long-term loans for payment in TsBRU, for financing of the issued credits on import of fuel raw materials
22024 - Long-term loans for payment to non-bank financial institutions
22096 - Long-term loans for payment to other creditors
22100 Obligations on leasing (finance lease)
22102 - Obligations on leasing to other banks
22104 - Obligations on leasing to other lessors
22200 For payment in Head office / branches
22202 - For payment in Head office / branches - Cash
22203 - For payment in Head office / branches - Non-cash resources
22204 - For payment in Head office / branches by interfilial and interbank calculations
22205 - For payment in Head office / branches - Inventory items and services
22206 - For payment in Head office / branches abroad
22208 - For payment in Head office / branches by interfilial and interbank calculations - the Overdraft
22210 - For payment in Head office / branches - Float
22212 - For payment in Head office / branches on the issued cash from plastic cards of physical persons
22214 - For payment in Head office / branches on effected payments from plastic cards
22300 The securities sold according to repo transactions
22302 - The securities of TsBRU sold according to repo transactions
22304 - The securities sold according to repo transactions to other banks
22306 - The securities sold according to repo transactions to the government
22308 - The securities sold according to repo transactions to physical persons
22310 - The securities sold according to repo transactions to individual entrepreneurs
22312 - The securities sold according to repo transactions to the companies with participation of the foreign capital
22314 - The securities sold according to repo transactions to the state companies, the organizations and organizations
22316 - The securities sold according to repo transactions to private enterprises, economic partnerships and societies
22396 - The securities sold according to repo transactions to other creditors
22400 The added percent for payment
22402 - The added percent for payment on on-demand deposits
22403 - The added percent for payment on savings deposits
22405 - The added percent for payment on term deposits
22406 - The added percent for payment in TsBRU
22407 - The added percent for payment in other banks
22408 - The added percent for payment - Leasing (Finance lease)
22409 - The added percent for payment on the received resources from Head bank / branch
22410 - The added percent for payment on the credits
22412 - The added percent for payment on other obligations
22414 - The added percent for payment on issued securities
22476 - The percent added, but not paid in time for the agreement for payment
22500 Taxes for payment
22502 - The accrued tax on the income (profit) for payment
22504 - The accrued other taxes for payment
22506 - The withheld taxes for payment
22508 - Delayed taxes for payment
22510 - Settlings with the pension fund
22512 - Settlings with the State fund of assistance of employment and other funds
22600 Other deposits of clients
22602 - Deposits of clients according to letters of credit
22604 - Other deposits of clients - Accumulative - Target
22606 - Deposits of clients according to letters of credit under bills of exchange for import and/or trust documents
22608 - Means of clients on transactions with securities
22610 - The pensions and benefits paid by structural divisions of JSC Uzbekiston pochtasi
22612 - Money transfers and subscription to the periodicals performed by structural divisions of JSC Uzbekiston pochtasi
22613 - The reserved means of clients for converting in the foreign exchange market
22614 - The means of clients converted in the foreign exchange market
22616 - The means on bank accounts of physical persons managed through systems of remote servicing.
22617 - Obligations according to plastic cards of pensioners
22618 - Obligations according to plastic cards of physical persons
22619 - Obligations according to plastic cards of individual entrepreneurs
22620 - Obligations according to corporate plastic cards
22622 - The means of legal entities allocated for maintenance of representations and branches
22624 - Target means of the legal entities realizing separate types of excise goods
22626 - Target means of the companies and organizations
22628 - Means of citizens on the individual accumulation retirement account
22630 - Means of the social benefits financed by the local budget, appointed by self-government institutions of citizens
22632 - The means for pension payment, social benefits, compensation and other cash payments by money financed by district (city) departments of the Pension fund
22634 - The single special account for accumulation of the arriving money for natural gas
22636 - The single special account for accumulation of the arriving money for the electric power
22638 - The single special account for accumulation of the arriving money for services of water supply and water disposal
22696 - Other deposit obligations
22800 Unrealized losses in case of revaluation on derivative tools and other delayed income
22802 - Unrealized losses in case of revaluation - Forward contracts
22806 - Unrealized losses in case of revaluation - Options
22810 - Unrealized losses in case of revaluation - Futures
22811 - Unrealized losses - Swaps
22812 - Not earned interest income
22896 - Other delayed income
23100 - Transit accounts on funds to transfer for plastic cards of clients of bank
23102 - Transit accounts on funds to transfer for corporate plastic cards of legal entities
23104 - Transit accounts on funds to transfer for corporate plastic cards of individual entrepreneurs
23106 - Transit accounts on funds to transfer for plastic cards of staff of business entities on the salary and the payments equated to it, and also pensions, compensations and other social payments
23108 - Transit accounts on funds to transfer for plastic cards of staff of state-financed organizations on the salary and the payments equated to it, and also pensions, compensations and other social payments
23110 - Transit accounts on funds to transfer for plastic cards of staff of Service of state security, the Ministry of Internal Affairs, Ministry of Defence, Ministry of Emergency Situations and State Customs Committee (contingent) on the salary and the payments equated to it, and also pensions, compensations and other social payments
23112 - Transit accounts on funds to transfer for plastic cards of physical persons on pensions of unemployed pensioners
23114 - Transit accounts on funds to transfer for plastic cards of physical persons on social benefits, compensations and other payments
23116 - Transit accounts on funds to transfer for plastic cards of physical persons on cash
23118 - Transit accounts on funds to transfer for plastic cards of physical persons from plastic cards and accounts of deposits
23120 Transit accounts on other funds to non-cash transfer for plastic cards of physical persons
23122 - Transit accounts on the means which are subject to transfer to plastic cards of the physical persons which handed over cash in cash desks of bank for acquisition of foreign currency
23200 Clearing transaction
23202 - Clearing transaction
23204 - Budget funds for one-time offsettings
23206 - Transaction in the course of examination
23208 - Clearing transaction from Fund under the Ministry of Finance
23210 - The target funds allocated from MF Fund for agricultural products the Ministry of Finance
23212 - Means of Treasury of the Ministry of Finance
23214 - Means of territorial subdivisions of Treasury
23216 - Fund under the Ministry of Finance
23218 - The target funds allocated from Fund under the Ministry of Finance
23220 - The target means received from Fund under the Ministry of Finance
23222 - Target fund under the Ministry of Finance
23224 - Budget funds for one-time offsettings between business entities
23226 - Means of the republican budget for target settlings with the export companies
23228 - Means of the republican budget for target settlings with contract organizations
23400 Government accounts - Income and other receipts
23402 - Means of the Republican budget
23403 - Income of the Republican budget for customs payments
23404 - Means of budgetary institutions of republican subordination
23405 - The means of the off-budget organizations and companies allocated from the Republican budget
23406 - Interest incomes on government credits
23407 - Income of the Republican budget for single tax payment
23409 - The income of the Republican budget on land and single land to taxes
23410 - Fund of government subsidies
23411 - Means on payment of the state fees, charges and non-tax payments, administrative and financial sanctions
23416 - Special Purpose Fund
23422 - Financing from the Republican budget of the capital investments
23424 - Financing from local budgets of the capital investments
23426 - Means of the local budget - District/city
23427 - The means of the off-budget organizations and companies allocated from the district/city budget
23430 - Means of the local budget - Regional
23431 - The means of the off-budget organizations and companies allocated from the regional budget
23432 - Means of the local budget - the Republics of Karakalpakstan
23433 - The means of the off-budget organizations and companies allocated from the budget of the Republic of Karakalpakstan
23442 - The advance funds allocated at the expense of centralized sources for financing of state programs of development of the Republic of Uzbekistan
23500 - The arrived revenue from plastic cards of clients
23502 - The arrived revenue from plastic cards via self-service terminals
23504 - Transit accounts on the means issued to the cash transferred from plastic cards to plastic cards or accounts of household deposits
23506 - The arrived revenue from plastic cards, to transfer into accounts of business entities on utility payments
23508 - The arrived revenue from plastic cards, to transfer into accounts of business entities on paid services
23510 - The arrived revenue from plastic cards, to transfer into accounts of trade organizations
23514 - The arrived funds from plastic cards, to transfer into accounts of the receiver on other payments, stipulated by the legislation
23516 - The listed money from plastic cards of physical persons for acquisition of foreign currency
23600 The securities issued by bank
23602 - The issued bonds
23604 - The issued savings certificates
23606 - The issued deposit certificates
23608 - The issued bills of exchange
23610 - Issued other securities
23696 - Premium to issued securities
23698 - Discount according to issued securities (counter-passive)
23700 Subordinated debt
23702 Subordinated debt
23796 Award on subordinated debt
23798 Discount on subordinated debt (counter-passive)
29800 Other obligations
29801 - Settlings with clients
29802 - Accounts for payment - For inventory items and services
29803 - Accounts for payment - Settlings with employees
29804 - The collected cash revenue and checks of clients of other banks
29805 - Accounts for payment - Rent (Operating lease)
29806 - Other added interest-free expenses for payment
29808 - The assessed license fees for payment
29810 - Means to write-off on the corporate plastic cards issued to responsibles of bank
29814 - The arrived revenues by means of terminals which are subject to transfer into customer accounts
29816 - The found surplus in case of recalculation of cash
29822 - Dividends for payment
29824 - Target calculations of physical persons for cash
29826 - For payment for shares on subscription - Investments of equity
29830 - Deposits on stock subscription
29834 - Obligations on money transfers of physical persons
29840 - For payment in the Ministry of Finance of RU on unclaimed deposits
29842 - Deposit obligations - Sleeping Beauties
29844 - Cash cash settlings with clients of other banks
29846 - Other credits - the Unclaimed remaining balance
29848 - Settlings with physical persons on payments of social benefits
29849 - The means received from other banks, for pension payment, social benefits, compensation and other cash payments by money, financed by district (city) departments of the Pension fund
29883 - Means for payment in Uz-to'lov payment service provider
29896 - Other obligations
30000 Equity
30300 Authorized capital
30303 - To obtaining for shares on subscription - Exclusive (counter-passive)
30306 - To obtaining for shares on subscription - Ordinary (counterpassive)
30309 - The signed authorized capital - Exclusive
30312 - The signed authorized capital - Ordinary
30315 - The issued authorized capital - Exclusive
30318 - The issued authorized capital - Ordinary
30321 - Own shares redeemed at aktsionerovprivilegirovanny (counter-passive)
30324 - Own shares redeemed at aktsionerovobyknovenny (counter-passive)
30600 Dobavlenny capital
30603 - The added capital - Exclusive
30606 - The added capital - Ordinary
30900 Reserve capital
30903 - Reserve fund of general purpose
30904 - Reserve fund of preferential crediting of small enterprises
30905 - The received property is non-paid
30906 - Reserve on devaluation
30907 - Unrealized profits or losses from change in fair value of securities, available for sale (active and passive)
30908 - Surplus of estimated value of surplus over original cost
30909 - Profit or loss from cash flow hedging (active and passive)
30910 - The reserve fund intended for increase in equity by the profit got from investment loans to domestic enterprises.
30911 - Reserve on standard assets
31200 Retained earnings
31203 - Retained earnings (active and passive)
31206 - Net profit (loss) (active and passive)
40000 INCOME
40200 Interest incomes on accounts in TsBRU
40201 - Interest incomes on correspondent account of Tsbruvostro, the overdraft
40205 - Interest incomes on deposits in TsBRU
40400 Interest incomes on accounts in other banks
40401 - Interest incomes on correspondent accounts in other banks - Nostro
40405 - Interest incomes on correspondent accounts of other banks - On the alert, the overdraft
40409 - Interest incomes on deposits in other banks
40600 Interest incomes on securities for purchase and sale
40601 - Interest incomes on the state treasurer bills of exchange
40605 - Interest incomes according to government bonds
40609 - Interest incomes on bonds and other debt securities TsBRU
40613 - Interest incomes according to debt securities of the companies
40617 - Interest incomes on eurobonds
40694 - Interest incomes according to other debt securities
40700 Interest incomes on investments into securities, available for sale
40701 - Interest incomes on the state treasurer bills of exchange
40705 - Interest incomes according to government bonds
40709 - Interest incomes on bonds and other debt securities TsBRU
40713 - Interest incomes according to debt securities of the companies
40717 - Interest incomes on eurobonds
40794 - Interest incomes according to other debt securities
40800 Interest incomes on the purchased bills
40801 - Interest incomes on the purchased bills for exportchisty
40805 - Interest incomes on the purchased bills for exportdokumentarny
40809 - Interest incomes according to the purchased local bills - Net
40813 - Interest incomes on purchased local vekselyamdokumentarny
40817 - Interest incomes according to the purchased overdue bills
40821 - Interest incomes on the purchased bills which are in process of legal proceedings
41000 Interest incomes according to obligations of clients
41001 - Interest incomes according to obligations of clients - Bills of exchange for import
41005 - Interest incomes according to obligations of clients - Bills of exchange for import under trust documents
41009 - Interest incomes according to obligations of clients - Local bills of exchange under trust documents
41013 - Interest incomes according to overdue bills for import and to acceptances
41017 - Interest incomes according to overdue local bills and acceptances
41021 - Interest incomes on the bills of exchange for import which are in process of legal proceedings
41025 - Interest incomes according to the local bills which are in process of legal proceedings
41200 Interest incomes according to obligations of clients according to outstanding acceptances of bank
41201 - Interest incomes according to obligations of clients according to acceptances - Local
41205 - Interest incomes according to obligations of clients according to acceptances - Foreign
41400 Interest incomes on the short-term loans granted to TsBRU
41401 - Interest incomes on the short-term loans granted to TsBRU
41600 Interest incomes on the short-term loans granted to other banks
41601 - Interest incomes on the short-term loans granted to other banks
41605 - Interest incomes on the overdue loans granted to other banks
41609 - Interest incomes on the reviewed short-term loans granted to other banks
41800 Interest incomes on the short-term loans granted to the government
41801 - Interest incomes on the short-term loans granted to the government
41805 - Interest incomes on the overdue loans granted to the government
41809 - Interest incomes on the reviewed short-term loans granted to the government
41900 Interest incomes on the short-term loans granted to state-financed organizations
41901 - Interest incomes on the short-term loans granted to state-financed organizations
41905 - Interest incomes on the overdue loans granted to state-financed organizations
41909 - Interest incomes on the reviewed short-term loans granted to state-financed organizations
42000 Interest incomes on the short-term loans granted to physical persons
42001 - Interest incomes on the short-term loans granted to physical persons
42005 - Interest incomes on the overdue loans granted to physical persons
42009 - Interest incomes on the reviewed short-term loans granted to physical persons
42100 Interest incomes on the short-term loans granted to individual entrepreneurs
42101 - Interest incomes on the short-term loans granted to individual entrepreneurs
42105 - Interest incomes on the overdue loans granted to individual entrepreneurs
42109 - Interest incomes on the reviewed short-term loans granted to individual entrepreneurs
42200 Interest incomes on the short-term loans granted to the state companies, the organizations and organizations
42201 - Interest incomes on the short-term loans granted to the state companies, the organizations and organizations
42205 - Interest incomes on the overdue loans granted to the state companies, the organizations and organizations
42209 - Interest incomes on the reviewed short-term loans granted to the state companies, the organizations and organizations
42300 Interest incomes on the short-term loans granted to non-state non-profit organizations
42301 - Interest incomes on the short-term loans granted to non-state non-profit organizations
42305 - Interest incomes on the overdue loans granted to non-state non-profit organizations
42309 - Interest incomes on the reviewed short-term loans granted to non-state non-profit organizations
42400 Interest incomes on the short-term loans granted to the companies with participation of the foreign capital
42401 - Interest incomes on the short-term loans granted to the companies with participation of the foreign capital
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The document ceased to be valid since February 27, 2022 according to the Resolution of Board of the Central bank of the Republic of Uzbekistan of November 18, 2021 No. 20/4