Approved by the Ministry of Finance of the Republic of Uzbekistan of October 16, 1998, No. 51

National Accounting standard of the Republic of Uzbekistan No. 9 NSBU "Report on cash flows"

General provisions

1. This National Accounting Standard (NAS) is developed on the basis of the Law of the Republic of Uzbekistan "About financial accounting" and is element of system of normative regulation of financial accounting in the Republic of Uzbekistan.

Purpose

2. The report on cash flows allows users to estimate changes in financial position of business entity, providing them with information on receipt and disposal of money for the accounting period.

The purpose of this Standard is establishment of obligatory submission of information on changes in money of the business entity and their equivalents in report type about cash flows classifying movement of the cash flows coming from operating, investing and financial activities during the accounting period.

Coverage

3. The business entity prepares the report on cash flows according to requirements of this Standard and presents him as integral part of the financial reporting for each accounting period.

Usefulness of information on cash flows

4. Information of the report on cash flows when using together with other financial statements it is useful that it provides to users of the financial reporting base for assessment of capability of business entity to attract and use money and their equivalents. The report on cash flows subdivides cash receipts and payments into three main categories: operating activiies, investing activities and financial activities. The combined impact of all three categories on money determines net change of money for the accounting period. Information on movement cash flows is necessary when checking correctness of forecasting of future cash flows, in the analysis of communication between profitability and net movement of cash flows and influence of the changes in price.

Determinations

5. The terms used in this Standard:

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