NAS No. 21

Chart of Accounts of Uzbekistan

Find an account by its code or name. Click an account to see its sub-accounts and related documents. Account types: asset, liability, contra-asset, contra-equity, transit (closed at the end of the period) and off-balance.

3Equity

  • 8510Adjustments from revaluation of long-term assets
  • 8520Reserve capital (fund)
  • 8530Property received free of charge

Source: NAS No. 21 “Chart of Accounts for business entities and instructions for its application” (order of the Minister of Economy and Finance of the Republic of Uzbekistan No. 191 of 14 November 2024, registered by the Ministry of Justice on 27 December 2024 under No. 3593, in force from 1 January 2025). Account numbers and types follow the official text; the names are translations. Where an English name is not yet available, the official Uzbek name is shown.