ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF TAJIKISTAN

of March 26, 2002 No. 53

About approval of the Accounting regulation "Events after Reporting Date" (to pb 9/02)

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 "Events after Reporting Date" PBU 9/02.

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

Approved by the Order of the Ministry of Finance of the Republic of Tajikistan of March 26, 2002 No. 53

Accounting regulation "Events after Reporting Date" (PBU 9/02)

I. General provisions

1. This Provision establishes procedure for reflection in accounting records of the companies, being legal entities by the legislation of the Republic of Tajikistan (except credit and budgetary institutions), events after reporting date.

II. Concept of events after reporting date

2. The event after reporting date admits the fact of economic activity which exerted or can exert impact on financial condition, cash flow or results of activities of the companies and which took place during the period between reporting date and signature date of accounting records for accounting year.

Event after reporting date also the announcement of annual dividends by results of activities of joint-stock company for accounting year is recognized.

3. The date specified in the represented addresses determined by the legislation of the Republic of Tajikistan, accounting records in case of its signing in accordance with the established procedure is considered signature date of accounting records.

4. After reporting date treat events:

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