Mazkur maqolada tijorat banklari balansida aks ettiriladigan aktivlar va ular bo‘yicha zaxiralar (proviziyalar) shakllantirish amaliyoti chuqur tahlil qilinadi. Aktivlar sifati banklarning moliyaviy barqarorligi, likvidligi va daromadliligiga bevosita ta’sir ko‘rsatadi. Shu sababli, risk darajasiga mos holda zaxiralar yaratish va ularni buxgalteriya hisobida to‘g‘ri aks ettirish bank faoliyatining asosiy moliyaviy boshqaruv mexanizmlaridan biri hisoblanadi. Maqolada mavjud amaliyotlar xalqaro moliyaviy hisobot standartlari (IFRS 9) bilan taqqoslab o‘rganiladi, shuningdek, aktivlarni tasniflash, kredit riskini baholash va yo‘qotish ehtimollarini aniqlash bo‘yicha zamonaviy yondashuvlar bayon etiladi. Yakunda, O‘zbekistondagi bank amaliyotini takomillashtirish bo‘yicha konseptual takliflar ishlab chiqilgan.

Mamlakatda bank tizimining barqaror rivojlanishi ko‘p jihatdan tijorat banklarining moliyaviy risklarni, ayniqsa valyuta risklarini samarali boshqara olishiga bog‘liqdir. Global iqtisodiy integratsiya jarayonlari, transchegaraviy moliyaviy operatsiyalar va xorijiy investitsiyalarning oshib borayotgani fonida O‘zbekiston bank tizimi uchun valyuta risklari dolzarb masalaga aylangan. Ushbu maqolada tijorat banklarida yuzaga keluvchi valyuta risklarining turlari, ularning vujudga kelish sabablari va moliyaviy barqarorlikka ta’siri keng yoritiladi. Tadqiqot “Kapitalbank” ATB misolida olib borilib, 2020–2024 yillar oralig‘ida xorijiy valyutadagi aktiv va majburiyatlar strukturasidagi o‘zgarishlar asosida valyuta risklarining darajasi tahlil qilinadi. Maqolada bankning ochiq valyuta pozitsiyasi, uning o‘zgarish dinamikasi va bu pozitsiyaning kurs farqidan kelib chiqadigan foyda yoki zarar ko‘rinishidagi moliyaviy oqibatlari baholanadi. Shuningdek, “Kapitalbank” ATB tomonidan qo‘llanilayotgan valyuta riskini kamaytirish usullari – xedjing strategiyalari, risklarni limitlash, portfel diversifikatsiyasi hamda ichki nazorat mexanizmlari ko‘rib chiqiladi. Xalqaro amaliyotdagi ilg‘or tajribalar bilan solishtirma tahlil asosida O‘zbekiston tijorat banklarida valyuta risklarini boshqarish samaradorligini oshirish bo‘yicha tavsiyalar ishlab chiqiladi. Ushbu tadqiqot natijalari tijorat banklarining valyuta riskiga nisbatan barqarorligini oshirish, risklarni oldindan aniqlash va ularning salbiy oqibatlarini minimallashtirishda amaliy ahamiyatga ega.

This article is about the general natural sciences that have been passed to this day and in the future, fully revealing the goals, relevance, innovation and integration of science. Natural sciences serve as the mainstay of scientific thinking, technological progress and sustainable development in modern society. Through them, humanity understands nature, solves problems and creates innovative solutions.

the formation of skills to work on the text Readers, is one of the most important directions of the education process. Through effective work with text, readers not only develops reading skills and comprehension, but also in their analysis, meditation, meditate, and also consistent with the skills to express their opinion is formed. The effectiveness of the method on the text to work in educational institutions, teachers and readers of this approach of the learning process technologies serves to effectively solve qo'llanayotgan direction.

Today, the major reform being carried out in the field of education. In non-formal education, various activities are organized for the students in their free time, students can continue their studies without interruption, and breaks during the course and in the club passes from your class. Modern reform are being implemented in the republic of uzbekistan important and continuing education to the school system. The main directions are the development of new curricula in school education, the introduction of innovative teaching approaches, and drug international assessment systems. At the same time, the quality of education is being improved by improving the skills of teachers and consistently applying modern technologies to the educational process. Within the framework of continuing education, professional skills are expanding the opportunities for acquiring retro and modern, in order to create conditions for lifelong learning for every citizen. In this process, such as when the organization with international cooperation, unesco and unicef is developing. Foreign experiences, including Finnish, German and japanese educational model, adapter are being national conditions. Undp passing the competitive human capital in the form to this server. This article provides information on how innovative the new reform have been carried out in the continuing education system.