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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

It is registered

Ministry of Justice

Republic of Uzbekistan

On August 13, 2004 No. 773-17

RESOLUTION OF CENTRAL BANK OF THE REPUBLIC OF UZBEKISTAN

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"

(as amended on 08-09-2018)

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 of the Republic of Uzbekistan

I. General characteristic of the chart of accounts

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.

II. List of accounts

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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