RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN, STATE TAX COMMITTEE OF THE REPUBLIC OF UZBEKISTAN, MINISTRY OF LABOUR AND SOCIAL PROTECTION OF THE POPULATION OF THE REPUBLIC OF UZBEKISTAN

of March 10, 2004 No. No. 37, 2004-26, 20/1

About approval of the Regulations on procedure for financial accounting of the shortages and surplus of property established in case of inventory count

Based on article 5 of the Law of the Republic of Uzbekistan "About financial accounting", article 7 of the Law of the Republic of Uzbekistan "About the State Tax Service", the Labor code of the Republic of Uzbekistan and the National accounting standard (NSBU No. 19) "The organization and carrying out inventory count" (reg No. 833 02.11.1999 of), decide the Ministry of Finance, the State Tax Committee, the Ministry of Labour and Social Protection of the population:

1. Approve the enclosed Regulations on procedure for financial accounting of the shortages and surplus of property established in case of inventory count (new edition).

2. Declare invalid the resolution of June 20, 2001 of the Ministry of Finance No. 56, of the State Tax Committee No. 2001-38, of the Ministry of Labour and Social Protection of the population of the Republic of Uzbekistan No. 4/1 "About approval of the Regulations on procedure for financial accounting and the taxation of the shortages and surplus of property established in case of inventory count" (reg. No. 1054 of 23.07.2001, "The bulletin of regulations of the ministries, state committees and departments of the Republic of Uzbekistan", 2001 No. 14).

3. This resolution becomes effective after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

Approved by the Resolution of the Ministry of Finance of the Republic of Uzbekistan, the State Tax Committee of the Republic of Uzbekistan, the Ministry of Labour and Social Protection of the population of the Republic of Uzbekistan of March 10, 2004 No. 37, No. 2004-26, No. 20/1

Regulations on procedure for financial accounting of the shortages and surplus of property established in case of inventory count

This Provision is developed according to the Law of the Republic of Uzbekistan "About financial accounting" (Sheets of Oliy Majlis of the Republic of Uzbekistan, 1996, No. 9, the Art. 142), the Labor code of the Republic of Uzbekistan. The tax code of the Republic of Uzbekistan and the National accounting standard of the Republic of Uzbekistan (NSBU No. 19) "The organization and carrying out inventory count" approved by the Ministry of Finance of the Republic of Uzbekistan on October 19, 1999 No. EG/17-19-2075 (reg. No. 833 of 02.11.1999) also determines procedure for reflection in financial accounting of the shortages and surplus established in case of inventory count of property.

§ 1. General provisions

1. This Provision extends to all companies and the organizations, irrespective of patterns of ownership and departmental subordination (except for banks and other credit institutions).

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