ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of February 17, 2010 No. 12

About approval of the Regulations on procedure for reflection in financial accounting of the transactions connected with raw materials supplied by the customer

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

1. Approve Regulations on procedure for reflection in financial accounting of the transactions connected with raw materials supplied by the customer according to appendix.

2. This order becomes effective after ten days from the date of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

Appendix

to the Order of the Minister of Finance of the Republic of Uzbekistan of February 17, 2010 No. 12

Regulations on procedure for reflection in financial accounting of the transactions connected with raw materials supplied by the customer

This Provision according to the Law of the Republic of Uzbekistan "About financial accounting" establishes procedure for reflection in financial accounting of the transactions connected with raw materials supplied by the customer.

Action of this provision extends on all business entities - legal entities (further - the organizations), except for state-financed and insurance companies, banks and other credit institutions.

Paragraph 1. General provisions

1. In this Provision the following basic concepts are applied:

the customer - the organization which transfers raw materials supplied by the customer to industrial conversion;

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