Financial statement forms from 2025: balance sheet, financial results, equity and cash flows (Order No. 181)

Since 1 January 2025, financial statement forms have been approved by a new document: the Regulation approved by Order No. 181 of the Minister of Economy and Finance. Many accountants still look for the old forms (Order No. 140), although they are no longer in force. Below, the four main NAS forms are given in full with line codes and account codes, together with a short example of how to read them.

The blank forms can be printed from the PDF or filled in using the Excel file: in Excel the total lines are calculated automatically using the official formulas. The links are at the bottom of the page.

Who submits which forms, and by when?

The Regulation does not apply to budget and insurance organisations, commercial banks and non-bank credit organisations (introductory part of the Regulation), nor to consolidated financial statements (Regulation, item 1). For other accounting entities, the content and deadlines are as follows:

Who	Content of the annual financial statements	Deadline	Basis
Organisations reporting under NAS	balance sheet (Appendix 1), statement of financial results (Appendix 2), statement of equity (Appendix 3), statement of cash flows (Appendix 4) and notes to the financial statements	no later than 1 March of the year following the reporting year	Regulation, items 7 and 9
Micro-firms and small enterprises	balance sheet and statement of financial results	statements prepared under NAS: no later than 1 March of the following year	Regulation, items 7 and 10
Organisations preparing statements under IFRS	statements of financial position, of profit or loss and other comprehensive income, of changes in equity, and of cash flows (indirect method) (Appendices 5–8) and notes; NAS statements are not submitted	no later than 1 May of the year following the reporting year	Regulation, items 7, 11 and 12

This article covers the four NAS forms and the balance sheet appendix. The IFRS forms (Appendices 5–8) are listed in item 11 of the Regulation and are a separate topic.

General rules for all forms

The annual reporting period runs from 1 January to 31 December; the reporting date is the last calendar day of the period (Regulation, item 2).
Statements are presented in soums unless legislation provides otherwise; assets and liabilities in foreign currency are translated into soums at the Central Bank rate (Regulation, item 3).
The forms are signed by the head and by the person performing the accounting and financial management functions, or the chief accountant; if the head performs these functions personally, the head also signs in place of the chief accountant (Regulation, item 4).
All details, lines and columns must be filled in; a line (column) left blank because there is no data is crossed out (Regulation, item 13).

Each form has the same header details: full name of the organisation, type of activity, legal form, e-mail address, TIN, unit of measurement (thousand soums) and date of submission. Each form ends with the statement «I confirm the reliability of the information in these financial statements», the names and signatures of the head and the chief accountant, and the date.

Appendix 1. Balance sheet

The balance sheet is prepared as at 31 December in thousand soums and has two numeric columns: «at the beginning of the reporting period» and «at the end of the reporting period». The four-digit numbers in brackets are account codes.

Indicator	Line code
ASSETS
I. Long-term assets
Fixed assets:
Initial (replacement) cost (0100, 0300)	010
Accumulated depreciation (0200)	011
net book (carrying) value (line 010 — 011)	012
Intangible assets:
Initial cost (0400)	020
Accumulated amortisation (0500)	021
net book (carrying) value (line 020 — 021)	022
Long-term investments, total (line 040+050+060+070+080), including:	030
securities (0610)	040
Investments in subsidiaries (0620)	050
investments in associates (0630)	060
Investments in enterprises with foreign capital (0640)	070
Other long-term investments (0690)	080
Equipment to be installed (0700)	090
Capital investments (0800)	100
Long-term receivables (0910, 0920, 0930, 0940)	110
Long-term deferred expenses (0950, 0960, 0990)	120
Total for section I (line 012+022+030+090+100+110+120)	130
II. Current assets
Inventories, total (line 150+160+170+180), including:	140
Production inventories (1000, 1100, 1500, 1600)	150
Work in progress (2000, 2100, 2300, 2700)	160
Finished goods (2800)	170
Goods for resale (2900 less 2980)	180
Prepaid expenses of future periods (3100)	190
Deferred expenses (3200)	200
Receivables, total (line 220+240+250+260+270+280+290+300+310)	210
of which: overdue*	211
Amounts owed by buyers and customers (4000 less 4900)	220
Amounts owed by separate divisions (4110)	230
Amounts owed by subsidiaries and associates (4120)	240
Advances paid to employees (4200)	250
Advances paid to suppliers and contractors (4300)	260
Advance payments of taxes and other mandatory payments to the budget (4400)	270
Advance payments to state trust funds and for insurance (4500)	280
Founders' debt for contributions to the charter capital (4600)	290
Employees' debt on other transactions (4700)	300
Other receivables (4800)	310
Cash, total (line 330+340+350+360), including:	320
Cash on hand (5000)	330
Cash in the settlement account (5100)	340
Cash in foreign currency (5200)	350
Other cash and cash equivalents (5500, 5600, 5700)	360
short-term investments (5800)	370
Other current assets (5900)	380
Total for section II (line 140+190+200+210+320+370+380)	390
Total assets (line 130+390)	400
EQUITY AND LIABILITIES
I. Sources of own funds
Charter capital (8300)	410
Additional capital (8400)	420
Reserve capital (8500)	430
Treasury shares (8600)	440
Retained earnings (uncovered loss) (8700)	450
Targeted receipts (8800)	460
Provisions for future expenses and payments (8900)	470
Total for section I (line 410+420+430-440+450+460+470)	480
II. Liabilities
Long-term liabilities, total (line 500+520+530+540+550+560+570+580+590)	490
including: long-term payables (line 500+520+540+560+590)	491
Long-term amounts owed to suppliers and contractors (7000)	500
Long-term amounts owed to separate divisions (7110)	510
Long-term amounts owed to subsidiaries and associates (7120)	520
Long-term deferred income (7210, 7220, 7230)	530
Long-term deferred liabilities for taxes and other mandatory payments (7240)	540
Other long-term deferred liabilities (7250, 7290)	550
Advances received from buyers and customers (7300)	560
Long-term bank loans (7810)	570
Long-term borrowings (7820, 7830, 7840)	580
Other long-term payables (7900)	590
Current liabilities, total (line 610+630+640+650+660+670+680+690+700+710+ +720+730+740+750+760)	600
including current payables (line 610+630+650+670+680+690+ +700+710+720+760)	601
of which: overdue current payables*	602
Amounts owed to suppliers and contractors (6000)	610
Amounts owed to separate divisions (6110)	620
Amounts owed to subsidiaries and associates (6120)	630
Deferred income (6210, 6220, 6230)	640
Deferred liabilities for taxes and other mandatory payments (6240)	650
Other deferred liabilities (6250, 6290)	660
Advances received (6300)	670
Amounts owed to the budget (6400)	680
Amounts owed for insurance (6510)	690
Amounts owed to state trust funds (6520)	700
Amounts owed to founders (6600)	710
Wages and salaries payable (6700)	720
Short-term bank loans (6810)	730
Short-term borrowings (6820, 6830, 6840)	740
Current portion of long-term liabilities (6950)	750
Other payables (6900 except 6950)	760
Total for section II (line 490+600)	770
Total equity and liabilities (line 480+770)	780

* Where overdue receivables and payables exist, their breakdown is given in accordance with the appendix to the balance sheet.

Note: in the official formulas, lines 230, 510 and 620 (settlements with separate divisions) are not included in the totals of lines 210, 490 and 600 respectively. Our Excel file follows the official formulas exactly.

Balance sheet appendix: breakdown of overdue debts

The appendix is filled in when there are overdue receivables or payables (lines 211 and 602 of the balance sheet). It is also prepared in thousand soums as at a date. Columns:

1 — No.
2 — List of debtors and creditors with overdue debts
3 — Total overdue debt
4 — total
5 — overdue debts for products shipped (received) without prepayment under government decisions
6 — amount of advance payments made for raw materials and supplies to be shipped from state resources and funds
7 — debts deferred under government decisions
8 — amount of debts under court review on claims in accordance with legislation, or for which an economic court has ruled on recovery from creditors

Column 4 is the «total», columns 5–8 are its components («including»); columns 4–8 share a common heading: «Overdue debts arising for reasons beyond the organisation's control».

No.	Line	Column 6
	OVERDUE RECEIVABLES
1.	Debtors with overdue debts, total
2.	Overdue debts within the republic, total
2.1.	including by name of debtor
2.2.	Intra-departmental overdue debts, total
2.2.1.	including by name of debtor
3.	Overdue debts outside the republic, total
3.1.	including by name of debtor
	OVERDUE PAYABLES
4.	Creditors with overdue debts, total	×
5.	Overdue debts within the republic, total	×
5.1.	including by name of creditor	×
5.2.	Intra-departmental overdue debts, total	×
5.2.1.	including by name of creditor	×
6.	Overdue debts outside the republic, total	×
6.1.	including by name of creditor	×

In the payables section, column 6 is not filled in (marked «×» in the official form).

Appendix 2. Statement of financial results

The statement is prepared for the year in thousand soums. Columns: 1 — indicator, 2 — line code, 3 and 4 — same period of the previous year (income and expenses), 5 and 6 — reporting period (income and expenses). «×» marks a cell that is not filled in on the official form.

Indicator	Line code	Previous year: income (3)	Previous year: expenses (4)	Reporting period: income (5)	Reporting period: expenses (6)
Net revenue from sales of products (goods, works and services)	010		×		×
Cost of products (goods, works and services) sold	020	×		×
Gross profit (loss) from sales of products (goods, works and services) (line 010-020)	030
Period expenses, total (line 050+060+070), including:	040	×		×
Selling expenses	050	×		×
Administrative expenses	060	×		×
Other operating expenses	070	×		×
Other income from core activities	090		×		×
Profit (loss) from core activities (line 030-040+090)	100
Income from financial activities, total (line 120+130+140+150+160), including:	110		×		×
Income in the form of dividends	120		×		×
Income in the form of interest	130		×		×
Income from finance leases	140		×		×
Foreign exchange gains	150		×		×
Other income from financial activities	160		×		×
Expenses on financial activities (line 180+190+200+210), including:	170	×		×
Expenses in the form of interest	180	×		×
Interest expenses on finance leases	190	×		×
Foreign exchange losses	200	×		×
Other expenses on financial activities	210	×		×
Profit (loss) from general business activities (line 100+110-170)	220
Extraordinary gains and losses	230
Profit (loss) before corporate profit tax (line 220+/-230)	240
Corporate profit tax	250	×		×
Other taxes and mandatory payments from profit	260	×		×
Net profit (loss) for the reporting period (line 240-250-260)	270

The official form has no line 080: line 090 follows directly after line 070.

Appendix 3. Statement of equity

The statement is prepared for the year in thousand soums. The columns show which part of equity each line affects; «×» marks a cell that is not filled in. The official form gives no calculation formulas for this statement.

Indicator	Line code	Charter capital (3)	Additional capital (4)	Reserve capital (5)	Retained earnings (uncovered loss) (6)	Treasury shares (7)	Targeted receipts and other (8)
Balance at the beginning of the year	010
Issue of securities	020			×	×	×	×
Revaluation of long-term assets	030	×	×		×	×	×
Exchange differences arising on formation of the charter capital	040	×		×	×	×	×
Transfers to reserve capital	050	×	×			×	×
Retained profit (loss) of the current year	060	×	×	×		×	×
Property received free of charge	070	×	×		×	×	×
Funds received for targeted use	080	×	×	×	×	×
Dividends declared	090	×	×	×		×	×
Other sources of equity formation	100
Balance at the end of the year	110
Increase (+) or decrease (-) in equity	120
FOR INFORMATION:
Number of shares issued, units	130	×	×	×	×	×	×
including:
preference	131	×	×	×	×	×	×
ordinary	132	×	×	×	×	×	×
Nominal value per share	140	×	×	×	×	×	×
Number of shares outstanding, units	150	×	×	×	×	×	×
including:
preference	151	×	×	×	×	×	×
ordinary	152	×	×	×	×	×	×

Appendix 4. Statement of cash flows

The statement is prepared for the year in thousand soums; two numeric columns: «Inflow» and «Outflow». At the end of the form there is separate information on the movement of cash in foreign currency (a single «Amount» column).

Indicator	Line code
Operating activities
Cash received from sales of products (goods, works and services)	010
Cash paid to suppliers for materials, goods, works and services	020
Cash paid to and on behalf of employees	030
Other cash receipts and payments from operating activities	040
Total net cash inflow/outflow from operating activities (line 010-020-030+/-040)	050
Investing activities
Purchase and sale of fixed assets	060
Purchase and sale of intangible assets	070
Purchase and sale of long-term and short-term investments	080
Other cash receipts and payments from investing activities	090
Total: net cash inflow/outflow from investing activities (line 060+/-070+/-080+/-090)	100
Financing activities
Interest received and paid	110
Dividends received and paid	120
Cash receipts from issuing shares or other equity-related instruments	130
Cash payments and receipts on buying back and selling treasury shares	140
Cash receipts and payments on long-term and short-term loans and borrowings	150
Cash receipts and payments under finance leases	160
Other cash receipts and payments from financing activities	170
Total: net cash inflow/outflow from financing activities (line 110+/-120+130-140+/-150+/-160-1-/170)¹	180
Taxation
Corporate profit tax paid	190
Other taxes paid	200
Total taxes paid (line 190+200)	210
Total net cash inflow/outflow from financial and business activities (line 050+/-100+/-180-2 10)²	220
Net exchange differences from revaluation of cash in foreign currency	221
Cash at the beginning of the year	230
Cash at the end of the year	240

¹ As in the official text («...+/-160-1-/170»); «+/-170» is probably intended.

² As in the official text («...+/-180-2 10»); «-210» is probably intended.

Information on the movement of cash in foreign currency

Indicator	Line code
Balance at the beginning of the year	250
Foreign currency received, total (line 261+262+263+264), including	260
Sales proceeds	261
Converted	262
From financing activities	263
Other sources	264
Foreign currency spent, total (line 271+272+273), including	270
Payments to suppliers and contractors	271
Payments for financing activities	272
For other purposes	273
Net exchange differences from revaluation of cash in foreign currency	280
Balance at the end of the year (line 250+260-270+/-280)	290

How to read the forms

First look at the brackets in the line name: they contain either an account code (for example, 5100) or a calculation formula (for example, line 010-020). If there is a formula, the line is not filled in by hand but calculated from other lines.
A line ending with «including» is a total line: the lines that follow show its components. An «of which» line (211, 602) is not added to the total; it is for information only.
In the statement of financial results, income lines go in the income column and expense lines in the expenses column; a cell marked «×» stays empty. Result lines (030, 100, 220, 240, 270) have no «×»: going by the column names, a profit goes in the income (profit) column and a loss in the expenses (losses) column.
Check that the balance sheet balances: line 400 (total assets) must equal line 780 (total equity and liabilities).

Example: the confectionery workshop «Shirin lola» LLC (a fictional company) ended the year with the following figures, in thousand soums. First, the financial results:

Line	Indicator	Calculation	Amount
010	Net revenue	—	1,200,000
020	Cost of products sold	—	780,000
030	Gross profit	010 − 020	420,000
050	Selling expenses	—	60,000
060	Administrative expenses	—	90,000
070	Other operating expenses	—	20,000
040	Period expenses, total	050 + 060 + 070	170,000
090	Other income from core activities	—	15,000
100	Profit from core activities	030 − 040 + 090	265,000
110	Income from financial activities (line 130: interest)	—	5,000
170	Expenses on financial activities (line 180: interest)	—	40,000
220	Profit from general business activities	100 + 110 − 170	230,000
240	Profit before corporate profit tax (line 230 empty)	220 ± 230	230,000
250	Corporate profit tax (assumed amount)	—	34,500
270	Net profit (line 260 empty)	240 − 250 − 260	195,500

The profit tax amount is assumed: calculating it is not the subject of this example. At year end the net profit is closed from account 9910 to account 8710, so it reaches the equity side through line 450 of the balance sheet (8700). Now the same company's balance sheet at year end (simplified, only lines with values):

Line	Indicator	Calculation	End of year
010	Fixed assets: initial cost	—	900,000
011	Accumulated depreciation	—	300,000
012	Fixed assets: net book value	010 − 011	600,000
020	Intangible assets: initial cost	—	50,000
021	Accumulated amortisation	—	10,000
022	Intangible assets: net book value	020 − 021	40,000
130	Total for section I (long-term assets)	012 + 022	640,000
140	Inventories	—	210,000
210	Receivables	—	150,000
320	Cash	—	100,000
390	Total for section II (current assets)	140 + 210 + 320	460,000
400	Total assets	130 + 390	1,100,000
410	Charter capital	—	100,000
450	Retained earnings	—	595,000
480	Total for section I (own funds)	410 + 450	695,000
610	Amounts owed to suppliers	—	250,000
680	Amounts owed to the budget	—	55,000
720	Wages and salaries payable	—	100,000
600	Current liabilities, total (line 490 empty)	610 + 680 + 720	405,000
770	Total for section II (liabilities)	490 + 600	405,000
780	Total equity and liabilities	480 + 770	1,100,000

Lines 400 and 780 are equal: 1,100,000 = 1,100,000. If they do not match, first check the formulas of the total lines, then the contra-equity line (440, which is deducted) and the account balances. The company, figures and tax amount in the example are made up by the author and are illustrative.

Blank forms: PDF (for printing) and Excel (for filling in, with formulas for total lines) — see the links at the bottom of the page. The forms in the files are in Uzbek, as in the official text.