AKTIVLAR BO‘YICHA EHTIMOLIY YO‘QOTISHLARGA DOIR ZAXIRALARNING TIJORAT BANKLARI FOYDASINI SOLIQQA TORTISHDAGI AHAMIYATI

Turanov M. Sh.

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 6

Abstract: Tijorat banklarining moliyaviy natijalarini shakllantirishning aniqligi ularning foydasini soliqqatortish bilan bog‘liq iqtisodiy munosabatlarda aks etadi. Ushbu moliyaviy natijalarni aniq shakllantirish asosi foydasolig‘i bazasini aniqlash, aktivlar bo‘yicha ehtimoliy yo‘qotishlarga doir zaxiralarni shakllantirish bilan uzviy bog‘liq.Maqolada tijorat banklari faoliyatida aktiv operatsiyalarning negizini tashkil etadigan, uning asosiy daromadmanbai hisoblangan kredit operatsiyalarini amalga oshirishda vujudga keladigan aktivlar bo‘yicha ehtimoliyyo‘qotishlarga doir zaxiralarning mohiyati, ularning guruhlanishi, aktivlar bo‘yicha ehtimoliy yo‘qotishlarga doirzaxiralar me’yorlari, bank tizimi aktivlari bo‘yicha ko‘rilishi mumkin bo‘lgan zararlarni baholash ko‘rsatkichlari asosidatijorat banklari foydasini soliqqa tortishdagi ahamiyati o‘rganilib, ular asosida xulosa va takliflar keltirilgan.

Keywords: tijorat banki; foyda; tijorat banklari foydasi; soliq; foyda solig‘i; aktivlar; maxsus zaxiralar; soliq to‘langunga qadar sof foyda. (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:6:id:11482

DOI: 10.5281/zenodo.21167196

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