Раскрытие строк креативной финансовой отчетности торговых банков

The global financial and economic crisis has been the result of imbalances in the banking system. However, in line with the role of the banking system in today's economy, it is important to emphasize the importance of their financial sustainability. In this regard, the financial statements should reflect the objective situation of banks. IFRS 30 "Disclosure of information in the financial statements of banks and similar financial institutions" is used for these purposes.

The Bank's expense and loss statement of IFRS 30 requires that group income, expense and expense reveal basic types of income and expense [1]. In addition to the information provided in accordance with the requirements of other standards, disclosures or comments from the profit or loss statement shall include, but not be limited to, the following:

• -    Interest and income, such as;

• -    interest and similar expenses;

• -    Incomes in the form of dividends;

• -    Intermediary fees and premiums;

• -    mediation fees and fees for charging;

• -    Profit from profit on disposal;

• -    benefit from investment securities;

• -    benefit from foreign currency losses;

• -    other operating income;

• -    damages on livestock and livestock;

• -    general administrative expenses;

• -    other operating costs.

In the profit and loss report, income and expense items should not be mutually exclusive. Except for substances that are suitable for asset and liability. Profits and losses on the following operations are usually summarized:

• A)    sale and redemption of commercial securities;

• B)    sale of investment securities;

• C)    currency operations [2].

IFRS 30 requires that the assets and liabilities in the balance sheet be grouped in a manner that reflects their relative liquidity. In addition to information provided under the standards, the following items of assets and liabilities, including balances or statements of financial statements, should:

By assets:

• -    balances of funds and accounts in the Central Bank;

• -    Treasury bills and other promissory notes acceptable to be recalculated in the Central Bank;

• -    Government securities and other securities kept for conducting transactions with them;

• -    placement of funds in accounts with other banks as well as loans and receivables to them;

• -    other money market placements;

• -    Clients and seedlings;

• -    investment securities.

Responsibilities:

• -    Deposits of other banks;

• -    deposits other than money market;

• -    sums of borrowings from other deposits;

• -    Deposit certificates;

• -    simple bills and other documentary proven passives;

• -    other borrowed funds [3].

Difference between account balances on other banks and bank deposits of other depositors is important information with balances with money market participants. Because it helps the bank to understand how much it depends on other banks and the money market. Therefore, the bank separately points out:

• a)    balance of accounts in the central bank;

• b)    deposits in other banks;

• c)    other money in the money market;

• g) deposits of other banks;

• d)    other money market deposits;

• e)    Other deposits.

Since the bank's deposit certificates are freely traded in the market, the bank does not know their owners. Therefore, the bank receives deposits, issued by issuing its own deposit certificates or other hand-held securities, separately.

The Central Bank of Uzbekistan contributes to the stable functioning of the banking system in the regulation of commercial banks' activity and the above requirements. Continuous strengthening of the capital base of the banking system serves as a factor in the reliability of financial reporting.