ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF TAJIKISTAN

of January 11, 2002 No. 5

About approval of the Accounting regulation "Accounting of Inventory Stocks" PBU 3/2002

According to Art. 6 of the Law of the Republic of Tajikistan "About financial accounting" and for the purpose of reduction of system of financial accounting according to international standards of accounting (financial) records I order:

1. Approve the enclosed Accounting regulation "Accounting Financially — Production Supplies" PBU 3/2002.

2. Declare invalid the order of the Ministry of Finance of the Republic of Tajikistan of January 30, 2001 No. 21 "About approval of the Accounting regulation it is material - production supplies of PBU 3/2001" (the order is registered in the Ministry of Justice of the Republic of Tajikistan of August 9, 2001 registration No. 33).

3. This Provision becomes effective since January 1, 2002.

Approved by the order of the Ministry of Finance of the Republic of Tajikistan of January 11, 2002 No. 5

Accounting regulation "Accounting of Inventory Stocks" PBU 3/2002

I. General provisions

1. This Provision establishes rules of forming in financial accounting of information on financially production supplies of the companies. The company is understood further as the legal entity by the legislation of the Republic of Tajikistan (except for credit and budgetary institutions).

2. For the purposes of this provision to financial accounting in quality it is material - production supplies assets are accepted:

used as raw materials, materials, etc. in case of production, held for sale (performance of works, rendering services); held for sale;

used for managerial needs of the companies.

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