Banklarda aktivlar sifatini tasniflash va zaxiralar shakllantirishning yangi tartibi belgilandi
🔘Markaziy bank boshqaruvining “Banklarda aktivlar sifatini tasniflash va aktivlar bo‘yicha ehtimoliy yo‘qotishlarni qoplash uchun zaxiralar shakllantirish hamda ulardan foydalanish tartibi to‘g‘risidagi nizomni tasdiqlash haqida”gi qarori Adliya vazirligida 2026-yil 10-sentabrda 3937-son bilan davlat ro‘yxatidan o‘tkazildi.
🔘2024–2025-yillarda o‘tkazilgan Moliyaviy sektor holatini baholash dasturi (FSAP) doirasida banklarda aktivlar sifatini tasniflash va zaxiralar yaratishga oid amaldagi talablarning Bazel qo‘mitasi “Samarali bank nazoratining asosiy tamoyillari”ga, shu jumladan 18-asosiy tamoyilga (muammoli aktivlar va zaxiralar) muvofiqligi baholandi hamda bir qator takliflar berildi.
🔘Shundan kelib chiqib, aktivlar sifatini tasniflash va zaxiralar shakllantirishga oid talablarni Bazel standarti va 9-son Moliyaviy hisobotning xalqaro standartiga (MHXS) muvofiqlashtirish hamda FSAP tavsiyalarini amaliyotga tatbiq etish maqsadida mazkur hujjat Xalqaro valyuta jamg‘armasi va Jahon banki mutaxassislari bilan hamkorlikda ishlab chiqildi.
Nizom bilan, xususan:
✅ muammoli kreditlarni tasniflash tartibi takomillashtirilib, to‘lov ehtimolligi pastligini aniqlash mezonlari (unlikely-to-pay criteria) joriy etildi;
✅ qarz oluvchi moliyaviy qiyinchilikka duch kelgan va unga yengillik taqdim etilgan hollarda aktivni restrukturizatsiya qilingan aktiv sifatida tasniflash tartibi nazarda tutildi;
✅sifati yomonlashgan kreditlarning sifati va tasnifini sinov davri (cure period) davomida bosqichma-bosqich yaxshilashga doir normalar belgilandi.
Yangi tartib xalqaro standartlarga muvofiqlashtirilib banklarda aktivlar sifatini yanada xolis tasniflash, muammoli aktivlarni o‘z vaqtida aniqlash va ehtimoliy yo‘qotishlar uchun yetarli zaxiralar shakllantirish orqali banklarning moliyaviy barqarorligini oshirishga xizmat qiladi.
Batafsil
In English
New Requirements Established for Classification of Assets and Creation of Provisions to Cover Potential Losses in Banks
🔘 The Resolution of the Board of the Central Bank “On the Approval of the Requirements for Classification of Assets and Creation of Provisions to Cover Potential Losses in Banks” was registered by the Ministry of Justice on 10 September 2026 under registration No. 3937.
🔘 As part of the Financial Sector Assessment Program (FSAP) conducted in 2024–2025, the existing requirements for the asset classification and provisioning in banks were assessed against the Basel Core Principles for Effective Banking Supervision, including Core Principle 18 (Problem Assets, Provisions and Reserves), and a number of recommendations were provided.
🔘 Accordingly, the Regulation was developed in cooperation with experts from the International Monetary Fund and the World Bank to align the requirements for asset classification and provisioning with the Basel standards and International Financial Reporting Standard 9 (IFRS 9), as well as to implement the FSAP recommendations.
The Regulation, in particular:
✅ enhances the criteria for classifying non-performing loans through the introduction of unlikely-to-pay (UTP) criteria;
✅ provides the classification of an exposure as restructured where a borrower is experiencing financial difficulty and as a result is granted a concession;
✅ establishes provisions for the gradual improvement in the quality and classification of deteriorated loans during the cure period.
The new framework, aligned with international standards, will contribute to strengthening the financial resilience of banks by enabling a more objective classification of asset quality, timely identification of problem assets, and the formation of adequate provisions to cover potential losses.
