ORDER OF THE DIRECTOR OF THE NATIONAL AGENCY OF PERSPECTIVE PROJECTS OF THE REPUBLIC OF UZBEKISTAN

of March 13, 2026 No. 03

About modification of Item 1 of the Regulations on procedure for the publication by insurers of the annual financial reporting

According to the laws of the Republic of Uzbekistan "About financial accounting" and "About insurance activity", and also the resolution of the President of the Republic of Uzbekistan of September 15, 2025 to No. PP-282 "About measures for enhancement of system of financial accounting according to the international requirements and standards", I order:

1. In Item 1 of the Regulations on procedure for the publication insurers of the annual financial reporting, approved by the order of the Minister of Finance of the Republic of Uzbekistan of February 17, 2014 No. 9 (рег. No. 2564 of February 28, 2014) (Collection of the legislation of the Republic of Uzbekistan, 2014, No. 9, the Art. 102):

third to state the paragraph in the following edition:

"the explanatory note with statement of the major factors which affected in reporting year final results of activities of the insurer constituted according to the requirements provided by the National accounting standard of the Republic of Uzbekistan (No. NSBU 1) "Provision of the financial reporting and accounting policy" (рег. No. 3544 of August 6, 2024);";

the fifth to state the paragraph in the following edition:

"The insurer constituting the annual financial reporting according to International accounting standards publishes it after carrying out external audit according to International standards of audit.".

2. This order becomes effective from the date of its official publication.

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