ORDER OF THE MINISTER OF ECONOMY AND FINANCE OF THE REPUBLIC OF UZBEKISTAN

of March 4, 2026 No. 338

About modification of Item 23 of the National accounting standard of the Republic of Uzbekistan (No. NSBU 24) "Cost accounting on loans"

According to the Law of the Republic of Uzbekistan "About financial accounting" I order:

1. Item 23 of the National accounting standard of the Republic of Uzbekistan (No. NSBU 24) "The cost accounting on loans" approved by the order of the Minister of Finance of the Republic of Uzbekistan of August 5, 2009 No. 79 (registration No. 1996 of August 18, 2009) (Collection of the legislation of the Republic of Uzbekistan, 2009, No. 35, Art. 388), to state in the following edition:

"23. Expenses on the qualified asset include only those expenses which are expressed in money payments, transfers of other assets or acceptance of interest-bearing liabilities. Expenses decrease by the size of any intermediate payments and subsidies received in connection with this asset according to the procedure, provided by the National accounting standard of the Republic of Uzbekistan (No. NSBU 10) "Accounting of government subsidies and disclosure of government assistance" (рег. No. 3534 from 24 July, 2024).".

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

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