The procedure for subsoil users to submit reports on the extraction of minerals is regulated by the "Regulations on the procedure for maintaining the state balance of mineral reserves of the Republic of Uzbekistan" (Appendix 1 to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan dated July 29, 2014, No. 206).
Mineral reserves are kept by subsoil users on an ongoing basis separately for deposits, if necessary, for their areas, individual deposits, horizons, mine fields, for industrial types of minerals, methods of their development and categories of reserves.
Subsoil users annually, before February 1, draw up reporting balances of mineral reserves (hereinafter - reporting balances) for the previous year based on the volume of redeemable reserves (production and losses), changes in technical boundaries due to non-confirmation or additionally incremented in the process of extraction, write-off of reserves, decisions of the State Commission for Mineral Reserves under the State Committee for Geology (hereinafter referred to as the State Commission), as well as minutes of departmental commissions for approbation of quickly calculated reserves.
Reporting balances are compiled separately for:
solid minerals;
groundwater;
coal and oil shale;
oil, condensate, combustible gases (including accompanying components - ethane, propane, butane, sulfur, helium).
An explanatory note is attached to the reporting balance sheet, reflecting for:
for the first time included in the state balance of deposits - location, quantity, quality, degree of exploration and industrial development of mineral reserves, technological properties of ores, mining and geological, mining, hydrogeological conditions for the development of a deposit, main indicators of technical and economic assessment, availability of explored mineral reserves;
deposits already accounted for by the state balance - new data of mining and geological and technical and economic nature, information about newly discovered deposits of minerals, the amount of extracted minerals, data on the integrated use of mineral raw materials, an increase in mineral reserves with an indication of the sources of financing for geological exploration, and the reasons for the change in off-balance stocks (if any) and write-offs of stocks.
Information on the extraction of minerals should take into account the entire amount of mineral raw materials extracted from the subsoil, excluding waste rocks that dilute the mineral, if they were not included in the balance reserves. Information about the amount of extracted diluted and marketable ore is not reflected in the balance sheet, but is presented in the explanatory note to the balance sheet.
Extraction of minerals for previous years, which was not previously accounted for for any reason, is shown together with production for the reporting year, but the note indicates the amount of raw materials extracted for the previous year.
If the accompanying components in complex ores, accounted for by the state balance, are mined from the bowels along the way with the extraction of the main mineral, but are lost during subsequent technological processing, it is necessary to indicate in a note that the written off reserves were mined, but lost during technological processing.
If:
the extraction of minerals is carried out from off-balance reserves and the extracted minerals are used by the industry, then the amount of extracted raw materials is recorded as revalued and the reserves of off-balance minerals are reduced by the same amount;
Off-balance minerals are mined along the way with on-balance ones, but are not used by industry or are processed as diluting rocks along with conditioned raw materials, off-balance reserves of minerals in the balance sheet decrease as they were extracted in the reporting year.
The forms of the balance sheets are approved by the decision of the State Committee for Geology, taking into account the specifics of the parameters of the types of minerals. Subsoil users are obliged to draw up their reports in accordance with the forms established by the State Committee for Geology.
The balance sheet is signed by the head and the chief geologist (or chief engineer) of the legal entity - the subsoil user. The signature of a single person is allowed if the subsoil user is an individual.
The reporting balances for the fields being developed are subject to confirmation by the geological and mine surveying services of subsoil users, if there is a license for the right to carry out geodetic and cartographic activities, and are agreed with the Inspectorate for Control over Mining and Geological Activities under the State Committee for Geology (hereinafter - the Inspection). For hydrocarbon and groundwater deposits, it is allowed to confirm the reporting balances by other services of subsoil users, which are entrusted with the relevant functions.
If the subsoil users do not have a license for the right to carry out geodetic and cartographic activities, it is allowed to confirm the reporting balances by involved enterprises that have the appropriate licenses.

Based on the results of geological exploration of subsoil plots and experimental-industrial production of minerals, reports are submitted along with copies of the relevant decisions by the State Commission for the approval (or re-approval) of mineral reserves and minutes of departmental commissions for approbation of promptly calculated reserves.
Also, reports are submitted together with copies of the relevant decisions of the State Commission, if the mineral reserves of the deposit were recalculated due to non-confirmation during subsequent development, changes in technical boundaries, and other reasons.
Subsoil users annually draw up reporting balance sheets in triplicate and submit them for deposits no later than February 5:
non-metallic minerals - to the territorial divisions of the Inspectorate;
ore minerals and hydrocarbons - Inspection, which, in turn, redirects them to the State Geological Fund (hereinafter - the State Geological Fund), which operates in the system of the State Committee for Geology.