money transfers to service providers and the public. A non-bank credit institution carries out only a limited range of banking operations, among which there are no high-risk banking operations, which objectively increases its financial stability and contributes to the safety of the system's clients' funds. In order to minimize the liquidity risk, non-bank credit organizations do not have the right to place funds in high-risk securities, attract funds from individuals and legal entities to deposits, open bank accounts for individuals and make settlements on them, issue bank guarantees, attract deposits and place precious metals, buy and sell foreign currency in cash form. Principles and methods of evaluation and accounting of individual transactions. The accounting of NPOs is carried out in accordance with the approved Accounting Policy of NPOs, which defines a set of accounting methods in accordance with Federal Law Of the Russian Federation "On Accounting" dated 06.12.2011 No. 402-FZ, other legislative acts of the Bank of Russia to ensure the formation of reliable information on the results of the activities of NGOs . The accounting system of NPOs and the preparation of financial statements is based on the basic principles of continuity of operations, the reflection of income and expenses on the accrual basis, consistency and comparability of the accounting principles and rules applied, caution, timeliness of transactions, split reflection of assets and liabilities, balance sheet continuity, priority of content over form and openness. Assets and liabilities are accounted for at cost at the time of acquisition or origination. The initial cost does not change until they are written off, sold or repurchased, unless otherwise provided by the legislation of the Russian Federation and regulations of the Bank of Russia. Cash on accounts with the Bank of Uzbekistan
