As of 1 March 2026, the Bank's total assets amounted to UZS 102.5 trillion, representing an increase of 51 percent over the past three years.

The Bank's loan portfolio totaled UZS 64.4 trillion, including 85.2 percent (UZS 54.9 trillion) extended to legal entities and 14.8 percent (UZS 9.5 trillion) to individuals. During the same three-year period, the loan portfolio increased by UZS 12.8 trillion, or 24.8 percent.

As of 1 March 2026, non-performing loans amounted to UZS 2.3 trillion, accounting for 3.6 percent of the total loan portfolio. Compared to three years earlier, NPLs increased by UZS 625 billion (38.4 percent). Of the total NPLs, UZS 1.9 trillion (81 percent) related to legal entities, while UZS 450 billion (19 percent) related to individuals.

Loan loss provisions established to cover potential credit losses totaled UZS 2.6 trillion, equivalent to 4.1 percent of the total loan portfolio. Over the past three years, these provisions increased by UZS 1.7 trillion, or nearly threefold.

During the review, several deficiencies and shortcomings in the Bank's operations were identified, including:

certain loans whose terms had been restructured or were subject to ongoing court proceedings had not been properly reflected in the relevant balance sheet accounts;

during the past three years, a significant volume of non-performing loans had been classified as "loss loans" and transferred to off-balance-sheet accounts at the Bank's expense, thereby reducing their reported share in the loan portfolio;

the Bank had not developed a comprehensive policy on the management of non-performing assets, and no corresponding requirements, approaches, or procedures had been established within such a framework;

insufficient measures had been taken to recover non-performing debts, while the accounting and monitoring of collateral had not been properly supervised. As a result:

no measures had been taken to recover from borrowers compensation amounts that had been refused by the Entrepreneurship Development Company;

software designed to consolidate information on non-performing loans and generate early-warning indicators had not yet been fully implemented;

for a number of loans secured by insurance policies, the insurance coverage had expired.

To address the shortcomings identified during the review, corrective measures were organized and practical assistance was provided. As a result:

a draft Policy on the Management of Non-Performing Assets was developed;

overdue debt amounting to UZS 23 billion was properly recorded in the overdue loan accounts;

interest arrears on 50 loans were transferred to the overdue interest accounts of the balance sheet, resulting in the recovery of UZS 8.7 billion;

loans under court proceedings and loans whose terms had been restructured were transferred to the appropriate accounting records, and UZS 53.4 billion was recovered;

the validity of expired insurance policies covering loans totaling UZS 776.2 billion was extended, while loans amounting to UZS 6.3 billion were fully repaid.

Based on the findings of the review, a number of proposals and recommendations were developed to further reduce the share of non-performing loans and improve the effectiveness of related activities. In particular, it was recommended to:

jointly with the State Assets Agency, develop a schedule for recovering receivables arising from the transfer of assets to the Agency and ensure their recovery by the end of the current year;

take measures to recover debts from insurance companies in cases where relevant court decisions have been issued;

accelerate recovery efforts with respect to non-performing loans classified as having no recovery prospects within the loan portfolio;

fully digitalize all stages of the lending process and the management of non-performing loans through integrated software solutions, while further improving the overall system for managing non-performing loans.

Furthermore, in order to eliminate the identified deficiencies and prevent their recurrence, the Chamber of Accounts issued a mandatory instruction to Uzsanoatqurilishbank. As a result:

the Bank's Management Board discussed the identified issues and approved a comprehensive action plan;

the Policy on the Management of Non-Performing Assets was approved by the Bank's Management Board and subsequently reviewed by the Supervisory Board;

a draft Resolution of the President of the Republic of Uzbekistan was prepared providing for either full reimbursement by the State Assets Agency of the carrying value of assets transferred to the Agency or settlement through dividends payable on the state shareholding;

a plan for establishing additional provisions against assets was developed;

non-performing loans classified as "loss loans" within the Bank's loan portfolio were transferred to off-balance-sheet accounts.